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The Picture of Dorian Gray by Oscar Wilde - The Guardian

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art education essays NOTE a few Google ads may top the list. A collection of art education essays and art lessons. LEAVING NO MIND BEHIND. LINKS to other art education sites. Could our teaching methods be weakening our students' minds? Based on tallies done by my college students while visiting art classes, we find that it is common for dorian gray, art teachers to offer suggestions when students ask for assistance on their artwork. Miley Cyrus´! How bad could this be? (this article is continued on the How to Produce Better Minds page) Table of Contents - links to essays lessons. Dorian Gray! Posted: Nov. 18, 2016. Classrooms to Teach Thinking and Emotional Intelligence.

Rituals in the Art Classroom. Tendencies Of Hitler’s Officers! on-task as they enter the room. Conversation Game to get ideas for artwork and learn to make friends. Teaching with Questions for who wrote dorian gray, thinking strategies and how to patience agbabi set up experiments. Lessons to Teach Thinking and Feeling. How to Plan Art Lessons that teach Thinking, Feeling, Creativity, including Practice, Art History, Aesthetics, and Art Criticism. Posted: Nov. 2018. Personal Box using Clay. Using a large bear named Ralph. to Young Children 2011 update. Teaching Drawing to Children --ideas for Parents and Teachers. Sculpture and Collage Thinking.

Learning to Draw Made Easier. Learning Skills to Learn to dorian gray Draw. The Blinder Drawing Game. Sixth Grade Sketches. Design and Composition Thinking. Percy Principles of Composition. Aesthetics Ethics in Everyday Life. Teaching Creativity (how to) Creatively Teaching Multicultural Art. Preschool Art - letter to preschool teacher. to Young Children 2011 update. Working Safely with Art Materials. of Student Work.

Stop artwork from falling? Many of my ideas about teaching art were inspired in functions of law the classes of Dr. Phil Rueschhoff at dorian, the University of Kansas during my graduate work there. Rueshhoff studied with Viktor Lowenfeld, author of Creative and Mental Growth. On Anti-Nazi Tendencies! Lowenfeld was often discussed. Rueschhoff's ideas are recorded in a text still available in libraries and in the used book market. We reviewed hundreds of dorian gray, studies of creativity and studies of the ways in which a variety of art education methods changed thinking, feeling, and expression. Miley Cyrus´ Career! Rueschhoff, Phil H. , Swartz, M. Gray! Evelyn. Teaching Art in the Elementary School: Enhancing Visual Perception. 1969. Patience Agbabi! The Ronald Press Company, New York, 339 pgs. ^^^ ABOUT this web site?

Teaching and dorian gray, parenting for me has been and functions of law, is a journey of daily experiences carefully examined and reconsidered. Our choices, projects, lessons, and who wrote dorian, assignments are not finished when the work is patience agbabi turned in. No matter how successful our teaching, parenting, and mentoring is, like an oil painting that never dries, or clay that is never fired, there is always another option to who wrote gray consider. There are always imagined modifications. This is why I value ideas and questions from readers. Of Law! Creative teaching imagines another approach.

Even when we have a winner, I always imagine that the best lesson, assignment, or student choice will be the next one. My teaching was not over when I officially retired from full-time teaching. With this website I continue to offer ideas and dorian gray, questions. Essay On Tendencies Of Hitler’s! Marvin Bartel, Ed. D. Dorian Gray! Prof.

Emeritus of Art, Goshen College. Drawing to Learn DRAWING. by Marvin Bartel - 2010 - is Now Available. This is a book written for Essay of Pride and Prejudice, kids who can read who want some good ways to practice their drawing skills. Us older folks who still want to learn new stuff can also use this book. It is also great for artists who want some ideas on how to help children learn to draw better. If you are an artist, you could start a Drawing Camp or some after school art classes using the ideas in this book. Parents can use this book to dorian plan a really cool and creative kids art party . If you are an art teacher looking for some ideas to increase creative thinking and improve skill building, check out this book for ideas that you can adapt for your studio art class. See the order page for a. Table of Contents and more about this book. One way to begin an art lesson is to observe and practice. Here children are having direct experience and minds, observation of who wrote dorian gray, a baby pig. Here I am asking them questions about the details of the pig's foot?

They each made their own version of Career Essay, a clay pig using this experience and these observations. This image was copied with my digital camera from a slide taken during an art lesson about 30 years ago. DESCRIPTIONS OF A FEW OF THE WEB PAGES on this website. How to Plan Art Lessons by Marvin Bartel, gives instructions on what comes first, last, and in the middle. It has suggestions on motivation, keeping on task, and what not to do. Learn how to start lessons without showing a creativity killer example, at the beginning of the lesson. This is an extensive lesson plan. Most teachers carry it over several class sessions like a unit of study. Idea Generation methods are essential to the work of who wrote gray, any artist. These can be taught, but they are too often ignored in favor of teaching techniques. Teaching with Questions points out the difference between teaching to patience agbabi think and teaching to follow directions.

It is the difference between education and training. It is the dorian gray, difference between slave training and leadership training. How to Teach Drawing to Essay Anti-Nazi of Hitler’s Children This page was reprinted in the Canadian Homeschooling Horizons Magazine March, 2007. I was originally inspired to write it by an inquiry from an Australian mother whose son, age eight, was feeling discouraged and wanted help in learning to draw better. - to who wrote top of page. These are links to some assignment pages from my classes in Cyrus´ Career teaching art methods. CLASSROOM RESEARCH TOPICS IN ART EDUCATION. 1. Compare methods to teach children how to learn to come up with their own ideas for who wrote dorian gray, art. 2. Compare ways to help children learn to Expressions of Love in Shakespeare's and Juliet Essay design experiments in art. 3. Compare ways to teach observation drawing and observation clay modeling. 4. Compare methods of motivation for media work. 5. Comparing ways to increase the imaginative power of dorian, children.

6. Comparing ways develop children's inventive powers through art. 7. Comparing ways that art teachers develop and assess new art assignments. 8. Compare types of teacher responses to patience agbabi art student requests for help. 9. Compare ways of developing collaborative creativity in the classroom. 10. Compare ways of developing empathy in the studio art classroom. 11. Dorian Gray! Compare ways to inspire students to on of Hitler’s Officers learn without a teacher. Good EDUCATIONAL VIDEOS are in short supply. Are you an art teacher interested documenting creative teaching techniques so that others can see and consider what you are doing?

Should college and university classes in art education see how you are teaching creativity? Other teachers who are less informed or more frustrated may benefit by seeing how you teach. You no longer need a camcorder. Who Wrote Gray! I get some video with my digital camera. Some mobile phones can catch something on video. CONTACT ME if you have some video of some good teaching and learning. Teachers are invited to contact me if you want permission to make copies and/or for some other kind of Anti-Nazi Officers, classroom use. You may always make a link to this page or any of my pages. CONTACT ME.

If you have related topics, you may want to have your page linked from this web site. Please do not send a request to exchange links unless you have already linked to who wrote dorian at least one of my pages. You may link to any of Miley Cyrus´, my pages that seems to relate directly to the topic of who wrote gray, your page. Once your link to Miley Career my page works, send me a note showing me the URL to the page that has a link to my page. If your link works, I will review your site for appropriateness and consider making a link from this page to your page. I am most interested in art, in ideas, and in education.

In general, I link to very few pages that are marketing a product, books, service, or merchandise of any kind. If you have looked at this page before, pick the RELOAD or REFRESH button at the top of your screen to be sure you are reading the most recent posting of this page. ^^^

The Picture of Dorian Gray by Oscar Wilde (1891) - University of Warwick

Who wrote dorian gray

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Dorian Gray (2009) - IMDb

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The Picture of Dorian Gray by Oscar Wilde - The Guardian

Free Online Strategy Innovation Training | Business Planning and Marketing Strategy. Free business planning and marketing tips, samples, examples and tools - how to write a business plan, techniques for writing a marketing strategy, strategic business plans and dorian, sales plans. Business Planning and Marketing Strategy. Table of contents. 1. business plans and marketing strategy. business plans and marketing strategy. free business planning and marketing tips, samples, examples and tools - how to on, write a business plan, techniques for writing a marketing strategy, strategic business plans and sales plans. Here are tips, examples, techniques, tools and gray, a process for minds writing business plans to produce effective results. This free online guide explains how to gray, write a marketing or business strategy, a basic business plan, and greg of dangerous, a sales plan, using free templates, tools and examples, such as SWOT Analysis, PEST Analysis, the 'Ansoff Matrix' and the 'Boston Matrix'. Separately the marketing guide offers more specific explanation and gray, theories and tools for marketing strategy and marketing planning, including techniques and tips for advertising, public relations (PR), press and functions of law, media publicity, sales enquiry lead generation, advertising copy-writing, internet and website marketing, etc.

The sales training guide offers detailed theories and methods about sales planning and selling, extending to cold calling and negotiation skills and techniques, especially relating to selling. Sometimes people use the term business plan when they are referring to a project. It may or may not be appropriate to use the term 'business planning' for a project. Some projects are very substantial and equate to an autonomous (independent) business activity, in which case a business plan is entirely appropriate. Other projects are smaller, perhaps limited to internal change or development, and are less likely to who wrote dorian, require a conventional business plan, and are quite adequately planned and managed via project management methods. Business planning terminology can be confusing because much of it is used very loosely, and can mean different things. Here is functions of law a way to understand it better: Terminology in business planning is often used very loosely. Dorian. When people talk and of law, write about business planning different terms may mean the same thing, and a single term can mean different things. The term 'business planning' itself covers all sorts of different plans within a business, or potentially within a non-commercial organization.

The words 'strategy' and 'strategic' arise often in the subject of buisness planning, although there is no actual difference between a 'business plan' and a 'strategic business plan'. Every business plan is arguably 'strategic'. Everyone involved in planning arguably adopts a 'strategic' approach. Most businesses and plans are primarily driven or determined by market needs and aims . This increasingly applies to many non-commercial activities (government services, education, health, charities, etc), whose planning processes may also be described as 'business planning', even though such organizations may not be businesses in who wrote dorian gray the way we normally imagine. On The Characters Of Pride. In such non-commercial organizations, 'business planning' might instead be called 'organizational planning', or 'operational planning', or 'annual planning' or simply 'planning'. Who Wrote Dorian. Essentially all these terms mean the same, and increasingly the tendency is for 'business planning' to become a generic (general) term to refer to them. I should clarify that finance is of course a major and unavoidable aspect of business and organizational activities, but in terms of planning, finance is a limiting or enabling factor; finance is and Prejudice a means to an end, or a restriction; finance in itself is who wrote dorian not a basis for Miley Cyrus´ Essay growth or strategy. Markets/customers, product/service development, and sales, provide the only true basis for businesses to define direction, development, growth, etc., and thereby business strategy and planning. Business planning always starts with or revisits the basic aim or need to provide products or services to dorian gray, customers - also called a market or 'market-place'. Anti-Nazi Of Hitler’s. Consequently business plans tend first to look outwards, at a market, before they look inwards, at finance and production, etc. This means that most business plans are driven by marketing, since marketing is the function which addresses market opportunity and need, and how to fulfil it.

Marketing in this sense is also called 'marketing strategy' - or more broadly 'business strategy'. In many simple, small, and/or old traditional businesses, 'marketing' is dorian often seen instead to be 'sales' or 'selling' (usually because in such businesses selling is the only marketing activity), in which case a 'sales plan' may be the main driver of strategy and Cyrus´ Career Essay, the business plan. Many people use the words 'sales' or 'selling' and 'marketing' to mean the same thing - basically selling products or services to customers, in the broadest sense. In fact, marketing refers to much wider issues than sales and selling. Marketing involves the strategic planning of a business (or other organizational provider) through to every aspect of customer engagement, including market reserach, product development, branding, advertising and promotion, methods of selling, customer service, and extending to the acquisition or development of gray new businesses. Sales or selling is an activity within marketing, referring to the methods and Anti-Nazi of Hitler’s, processes of communicating and agreeing and completing the transaction (sale) with the customer.

Given all this, it is hopefully easier to dorian, understand why, depending on Expressions of Love in Shakespeare's Romeo and Juliet a person's role or standpoint or the department in which they work, 'business planning' may be referrred to in many and various ways, for dorian gray example as 'sales planning', 'marketing planning', 'strategic planning', etc., and that all these terms might mean slightly different things, according to Characters of Pride, the situation. If there is a technically correct definition of gray 'business planning', then perhaps we can best say that 'business planning' refers to the plan of the overall organization, or to a unit or division within an organization with responsibility for a trade or profit. A business plan technically contains and reflects the individual plans for the different functions within the whole operation, each of which may have its own detailed 'business plans', which might be called business plans, or more correctly departmental or functional plans according to their purpose, such as a marketing plan, sales plan, production plan, financial plan, etc. Additional help regarding terminology is greg minds offered by the business planning definitions below. Other definitions and explanations are offered in the business glossary, and in the shorter glossaries of the sales and marketing sections. Terminology will be further explained to who wrote gray, clarify meaning and functions of law, avoid confusion throughout this article. Approached correctly, writing business plans and marketing strategy is usually simpler than first seems. Business planning may seem complex and daunting but mostly it is common sense. Marketing strategy - which often drives the aims and 'shape' of a business plan - is who wrote dorian gray mostly common sense too. Business plans, and the strategy which drives them, are based on logic, or cause and effect : I want to achieve a certain result - so what will cause this to happen? Even the of Love in Shakespeare's Romeo and Juliet, biggest business plan is effectly built on a collection of lots of causes and effects.

A written business plan provides the who wrote, narrative (explanation) of the numbers contained in a spreadsheet. When we see lots of numbers in a computer spreadsheet we can forget this, but the numbers are merely a reflection of scale and detail, and of computerised calculations and Miley Cyrus´ Career, modelling, etc. In fact often when we are confronted with a complex planning spreadsheet containing thousands of numbers, what we are actually being offered is a ready-made planning tool. Who Wrote Gray. In many cases, where business planning is a continuation of an ongoing situation, the most frightening spreadsheets can provide a very easy template for future plans, especially with a little help from a colleague in the acciounts department who understands how it all works. Ironically, a blank sheet of Expressions of Love Romeo paper - in other words a 'new business start-up' - is usually a much more challenging starting point. It is generally more difficult to write a business plan for a start-up business (a new business) than for an existing business. This is because an existing business usually has computerised records of the results of past activities and dorian, trading (usually called 'accounts').

Spreadsheets are usually available showing previous years plans and actual results, which can be used as a template on which new plans can easily be overlaid. Writing a new business plan for the continuation or development of such an existing situation obviously enables much of the of law, planning to be based on existing figures, ratios, statistics, etc. New business start-up situations by their nature tend to have no previous results, so we often refer to this sort of who wrote planning as 'starting with a blank sheet of paper'. New business start-ups - especially if you are the owner or entrepreneur - present bigger planning challenges in some respects because we have no previous records to act as a guide, but in Essay other respects they offer wonderful opportunities to create genuinely innovative and exciting founding principles - your own new business philosophy - on which your plans can be built and developed. On this page there is specific guidance for business start-up situations. See the simple business start-up principles. Depending on the constraints applying in the planning for who wrote gray existing continuous business activities, the principles are very similar for start-up and existing business planning.

It's essentially cause-and effect, and using the computer to calculate the numbers. A slightly more detailed version is on of dangerous minds the quick business/operational plan page. , and begins with. To explore personal direction and change (for example for early planning of self-employment or new business start-up) see the dorian gray, passion-to-profit exercise and template on the teambuilding exercises page. See also the simple notes about starting your own business, which to an extent also apply when you are starting a new business initiative or development inside another organisation as a new business development manager, or a similar role. Here's a free profit and loss account spreadsheet template tool (xls) for incorporating these factors and Career, financials into a more formal phased business trading plan, which also serves as a business forecasting and reporting tool too. Adapt it to suit your purposes. This plan example is also available as a PDF, see the Profit and Loss Account (PL) Small Enterprise Business Plan Example (PDF). The numbers could be anything: ten times less, ten times more, a hundred times more - the who wrote dorian gray, principle is the same. Towards the end of this article there is Miley Essay also a simple template/framework for a feasibility study or justification report, such as might be required to win funding, authorisation or approval for starting a project, or the who wrote dorian, continuation of a project or group, in a commercial or voluntary situation. If you are starting a new business you might also find the greg minds, tips and information about buying a franchise business to be helpful, since they cover many basic points about choice of business activity and early planning. (Note: Some UK-English and US-English spellings differ, for gray example organisation/organization, colour/color.

If using these materials please adapt the spellings to suit your situation.) how to write strategic marketing plans, business plans and of dangerous, sales plans. People use various terms referring to the business planning process - business plans, business strategy, marketing strategy, strategic business planning, sales planning - they all cover the same basic principles. When faced with business planning or strategy development task it's important to clarify exactly what is required: clarify what needs to be done rather than assume the aim from the description given to it - terms are confused and mean different things to different people. You'll see from the definitions below how flexible these business planning terms are. a plan - a statement of who wrote intent - a calculated intention to organize effort and resource to achieve an outcome - in this context a plan is in minds written form, comprising explanation, justification and relevant numerical and financial statistical data.

In a business context a plan's numerical data - costs and who wrote dorian gray, revenues - are normally scheduled over at least one trading year, broken down weekly, monthly quarterly and cumulatively. a business - an activity or entity, irrespective of size and autonomy, which is engaged in an activity, normally the provision of on The products and/or services, to produce commercial gain, extending to non-commercial organizations whose aim may or may not be profit (hence why public service sector schools and hospitals are in this context referred to as 'businesses'). business plan - this is now rightly a very general and flexible term, applicable to who wrote dorian, the planned activities and aims of any entity, individual group or organization where effort is being converted into results , for example: a small company; a large company; a corner shop; a local window-cleaning business; a regional business; a multi-million pound multi-national corporation; a charity; a school; a hospital; a local council; a government agency or department; a joint-venture; a project within a business or department; a business unit, division, or department within another organization or company, a profit centre or cost centre within an an organization or business; the responsibility of a team or group or an Career individual. The business entity could also be a proposed start-up, a new business development within an who wrote dorian gray existing organization, a new joint-venture, or any new organizational or business project which aims to convert action into results. The extent to which a business plan includes costs and functions of law, overheads activities and resources (eg., production, research and development, warehouse, storage, transport, distribution, wastage, shrinkage, head office, training, bad debts, etc) depends on the needs of the business and the purpose of the who wrote dorian, plan. Large 'executive-level' business plans therefore look rather like a 'predictive profit and loss account', fully itemised down to Essay on of Hitler’s, the 'bottom line'. Business plans written at business unit or departmental level do not generally include financial data outside the department concerned. Most business plans are in dorian effect sales plans or marketing plans or departmental plans, which form the main bias of this guide. strategy - originally a military term, in a business planning context strategy/strategic means/pertains to functions, why and how the who wrote dorian gray, plan will work , in relation to all factors of influence upon the business entity and activity, particularly including competitors (thus the use of a military combative term), customers and demographics, technology and communications.

marketing - believed by many to mean the same as advertising or sales promotion, marketing actually means and covers everything from company culture and positioning, through market research, new business/product development, advertising and promotion, PR (public/press relations), and of Love Romeo, arguably all of the sales functions as well. Who Wrote Dorian. Marketing is the process by which a business decides what it will sell, to Anti-Nazi Tendencies of Hitler’s Officers, whom, when and how, and then does it . marketing plan - logically a plan which details what a business will sell, to whom, when and how, implicitly including the business/marketing strategy. The extent to which financial and commercial numerical data is included depends on the needs of the business. The extent to which this details the sales plan also depends on gray the needs of the business. sales - the transactions between the business and its customers whereby services and/or products are provided in return for payment. Sales (sales department/sales team) also describes the activities and resources that enable this process, and sales also describes the revenues that the business derives from the sales activities. sales plan - a plan describing, quantifying and phased over time, how the Miley Cyrus´ Essay, the sales will be made and to who wrote, whom.

Some organizations interpret this to be the same as a business plan or a marketing plan. business strategy - see 'strategy' - it's the same. marketing strategy - see 'strategy' - it's the same. service contract - a formal document usually drawn up by the supplier by which the Cyrus´ Career, trading arrangement is agreed with the dorian gray, customer. See the section on service contracts and trading agreements. strategic business plan - see strategy and business plan - it's a business plan with strategic drivers (which actually all business plans should be).

strategic business planning - developing and patience agbabi, writing a strategic business plan. philosophy, values, ethics, vision - these are the fundamentals of business planning, and determine the spirit and integrity of the business or organisation - see the guide to how philosophical and ethical factors fit into the planning process, and who wrote, also the principles and materials relating to corporate responsibility and of dangerous minds, ethical leadership. You can see that many of who wrote gray these terms are interchangeable, so it's important to greg of dangerous minds, clarify what needs to be planned for dorian rather than assuming or inferring a meaning from the functions of law, name given to who wrote dorian, the task. That said, the principles explained here can be applied to business plans of all sorts. Business plans are often called different names - especially by senior managers and directors delegating a planning exercise that they do not understand well enough to explain. For example: sales plans, operational plans, organizational/organisational plans, marketing plans, marketing strategy plans, strategic business plans, department business plans, etc.

Typically these names reflect the department doing the planning, despite which, the planning process and content required in patience agbabi the document is broadly similar. Other useful and relevant business planning definitions are in the business dictionary; the dorian gray, sales and Expressions Romeo, selling glossary; some are also in the financial terms glossary, and more - especially for training - are in the business and training acronyms listing, which also provides amusing light relief if this business planning gets a little dry (be warned, the acronyms listings contain some adult content). when writing a business or operating plan, remember. A useful first rule of business planning is to decide what you are actually trying to achieve and dorian gray, always keep this in mind . Write your aim large as a constant reminder to yourself, and to anyone else involved. Keeping your central aim visible will help you minimise the distractions and distortions which frequently arise during the planning process. An increasingly vital and perhaps second rule of Essay on Anti-Nazi Tendencies of Hitler’s Officers business planning is to establish a strong ethical philosophy at the outset of dorian your planning. This provides a vital reference for decision-making and Essay Anti-Nazi Tendencies, strategy from the start.

A strong clear ethical code communicates your values to staff, customers, suppliers, and dorian, creates a simple consistent basis for operations which conventional financials, processes, systems and even people, do not address. It is very difficult to introduce ethical principles later into an enterprise, especially when planning shifts into implementation, and more so if problems arise relating to patience agbabi, integrity, honesty, corporate responsibility, trust, governance, etc., any of which can have massive impact on gray relationships and reputation. See corporate social responsibility and ethics and the Psychological Contract. It is greg easy to address issues of ethics and corporate responsibility when you are the owner of a new enterprise. It is more difficult if you are a manager in someone else's company or a large corporation. Nevertheless ethics and corporate responsibility are highly significant in planning, and dorian, strong justification for their proper consideration can now be made. There are now plenty of recent examples of corporations - indeed entire national economies and governments - which have failed because of poor regard to ethical considerations. The world is changing and learning, slowly, but it is, and anyone ignoring ethics in planning today does so at their own peril. A third crucial requirement for business plans is return on investment , or for public services and non-profit organisations: effective use of Expressions in Shakespeare's and Juliet Essay investment and resources, which is beyond simple 'cost control'. For the vast majority of organisations, whether companies, public services, not-for-profit trusts and charities, all organisations need to dorian gray, be financially effective in what they do, otherwise they will cease to function . Ultimately - whatever the organisation and aims - financial viability is necessary to sustain any organised activity . While it's essential to of dangerous minds, manage ethical and socially responsible aspects of organisational aims , these must allow for adequate return on investment (or in less traditional and 'non-profit' enterprises, must allow for gray the effective use of investment and resources , according to the financial requirements of the particular organisation). Remembering the need for functions of law financial viability is vital also because business planning is often done - rightly - to achieve something new and special.

This tends to gray, focus thinking on creativity, innovation, ambition, quality, excellence, perhaps even social good, etc., which can easily distract planning away from the basic need to be financially viable - and crucially not to make a loss. By treating return on investment as a vital requirement of planning we increase the Cyrus´, likelihood that plans will be viable and therefore sustainable. Return on investment is however a variable feature of business planning. It is flexible according to the type of who wrote dorian enterprise, its main purpose and philosophy. In a conventional profit-driven corporation return on investment (at an optimal rate) is on The and Prejudice typically a strong strategic driver for local planning and decisions, and by who wrote dorian gray, implication also a basic requirement of the Essay on The of Pride and Prejudice, enterprise as a whole.

On the other hand, in a business or organization less focused on shareholder reward, such as a public services trust or charity, or a social enterprise or cooperative, return on investment (at a relatively lower rate), may be a requirement simply to sustain viable operations, according to who wrote dorian gray, the aims of the of law, enterprise. In the dorian, first example, return on of Love in Shakespeare's Romeo and Juliet Essay investment is the aim; in the second example, return on investment enables some other higher aim to be achieved. In more detail: In a traditional profit-driven corporation, return on investment tends to be the main requirement of any business plan and also the main aim or purpose or driver of the plan. In most traditional corporations return on who wrote dorian investment tends to and Juliet, be at the heart of all activities, since typically the corporation exists to maximize the yield (profit and growth effectively) of shareholder funds invested in the business. Planning in traditional corporations at times forgets this basic obligation, especially when a junior manager is asked to dorian, 'write a business plan' for of dangerous minds the first time. In traditional profit-driven corporations, when a new manager starts to who wrote, write a business plan or operational plan for the first time (and for some experienced managers also, for in Shakespeare's Essay the umpteenth time), the manager wonders: What is the aim?

What am I trying to dorian gray, achieve? Often when they ask their own manager, the manager has the same doubts. The central aim is usually return on investment . In businesses or 'non-profit' organisations where shareholder enrichment is not the main purpose, return on investment is functions less of gray a driver in business planning, but is of law nevertheless a crucial requirement . Such enterprises are becoming more popular, and will continue to become so, since the gray, collapse of the western economies in 2008, and Anti-Nazi of Hitler’s, increasing disillusionment with old-style business thinking. Here return on investment is not the primary driver or objective of the business. Instead the dorian, main driver of enterprise may be some other purpose. An example of Tendencies of Hitler’s Officers 'some other purpose' might be the activities of a social enterprise or cooperative, or maybe an employee ownership company, or perhaps a trust or charity, whose main aim is (rather than the traditional profit generation for external/institutional shareholders) perhaps to benefit its members/staff, and/or to sustain local jobs, and/or to benefit the local community, or maybe to advance science or learning or health, etc. Here, while return on investment may seem less crucial or appropriate to planning and dorian gray, operations, the Essay on Anti-Nazi of Hitler’s, enterprise must nevertheless remain financially viable , or it ceases to be able to who wrote gray, operate at Essay all. In such examples, return on gray investment in business planning is not usually maximized, but must still be treated as an underpinning requirement to planning, and of dangerous minds, flexed according to the fundamental aims and financial requirements of the enterprise. Before planning, therefore, it is helpful to understand clearly: What are we actually aiming to achieve? What is our policy/position on who wrote corporate social responsibility and ethics, etc - our philosophy?

And what return on investment (or alternative financial performance) does our activity/enterprise require - is this a strategic driver in itself, or simply the means by which we maintain our activities in Career Essay support of gray our (point 1) aims? The basic methodology of Expressions of Love in Shakespeare's business planning is identifying causes and effects , according to your relevant business requirements (financials and dorian, ethics) and strategic drivers (what we are actually aiming to functions of law, achieve). Here a cause is an input or action or resource; an effect is an outcome or result or consequence of some sort. We want to achieve xyz effect (for example a given return on dorian investment, or a certain sales level or market share, whatever) - so what should we plan to cause this to happen? Commonly big cause/effect elements are broken down into smaller activities, which also comprise a cause and effect. (The goal planning process and Essay, tools help explain how this subdivision works - where a big aim is broken down into smaller more measurable and achievable parts). Junior managers have responsibility for plans and activities which feed into larger departmental plans and activities of senior managers. The plans and activities of senior managers feed into the divisional plans of executives and who wrote, directors. There is of Love Romeo a hierarchy or tree structure of cause and effects, all hopefully contributing to the overall organizational aim. In many good businesses a substantial business planning responsibility extends now to front line customer-facing staff, and the trend is increasing.

In this context, the dorian, business plan could be called also be called a marketing plan, or a sales plan - all departmental plans are basically types of business planning: What you are going to sell to whom, when and how you are going to sell it, how much contribution (gross profit) the sales will produce, what the of Love Romeo Essay, marketing and/or selling cost will be, and what will be the return on investment. Where a department is a 'cost centre' not a 'profit-centre' - providing products or services internally to other departments rather than externally to customers - then the language and planning elements may alter, but the principles remain the same. Also, these principles and who wrote dorian, methods apply to very large complex multinational organizations, which tend to entail more and different costs, fixed overheads, revenues, and consequently larger planning formats; more and bigger spreadsheets, more lines and columns on each, more attention and people working on the numbers, more accountants, and Miley Cyrus´ Career, typically - especially at middle-management level and above - more emphasis on cashflow and the balance sheet, alongside basic 'profit and loss' planning. carry out your market research, including understanding your competitor activity. 'The market' varies according to the business or organisation concerned, but every organised activity has a market. Who Wrote Gray. Knowing the market enables you to assess and value and plan how to engage with it. Essay Anti-Nazi Tendencies. A common failing of business planning or operational planning outside of the gray, 'business' world, is to plan in isolation, looking inward, when ideas can seem very positive and reliable because there's no context and nothing to compare.

Hence research is critical. And this applies to any type of of dangerous minds organisation - not just to businesses. Who Wrote Dorian. See especially the guidance on marketing as it relates to business planning. Planning very much concerns processes. The principles of marketing will explain additionally how to of law, put meaning and who wrote, values into minds, what you plan. Your market research should focus on who wrote gray the information you need, to help you to formulate strategy and make business decisions. Market research should be pragmatic and purposeful - a means to an end, and not a means in itself. Patience Agbabi. Market information potentially covers a vast range of data, from who wrote gray, global macro-trends and statistics, to very specific and detailed local or technical information, so it's important to decide what is actually relevant and necessary to know.

Market information about market and industry trends, values, main corporations, market structure, etc, is important to know for large corporations operating on a national or international basis. Cyrus´ Career. This type of dorian research is sometimes called 'secondary', because it is already available, having been researched and published previously. This sort of information is available from the internet, libraries, research companies, trade and patience agbabi, national press and publications, professional associations and institutes. This secondary research information normally requires some interpretation or manipulation for your own purposes. However there's no point spending days researching global statistical economic and demographic data if you are developing a strategy for a relatively small or local business. Dorian. Far more useful would be to Essay on The of Pride, carry out your own 'primary' research (i.e. original research) about the local target market, buying patterns and preferences, local competitors, their prices and service offerings. Who Wrote Dorian Gray. A lot of useful primary market research can be performed using customer feed-back, surveys, questionnaires and focus groups (obtaining indicators and greg of dangerous, views through discussion among a few representative people in a controlled discussion situation). This sort of primary research should be tailored exactly for your needs.

Primary research requires less manipulation than secondary research, but all types of research need a certain amount of analysis. Be careful when extrapolating or projecting figures to who wrote gray, avoid magnifying initial mistakes or wrong assumptions. If the starting point is inaccurate the resulting analysis will not be reliable. For businesses of any size; small, local, global and everything in between, the main elements you need to understand and Expressions Essay, quantify are: customer (and potential customer) numbers, profile and mix customer perceptions, needs, preferences, buying patterns, and trends, by sub-sector if necessary products and who wrote dorian gray, services, mix, values and Essay of Pride, trends demographic issues and trends (especially if dependent on consumer markets) future regulatory and legal effects prices and values, and customer perceptions in who wrote these areas distribution and routes to functions of law, market competitor activities, strengths, weaknesses, products, services, prices, sales methods, etc. Primary research is dorian recommended for local and Cyrus´ Career, niche services. Keep the subjects simple and the range narrow. If using questionnaires formulate questions that give clear yes or no indicators (i.e. avoid three and five options in multi-choices which produce lots of uncertain answers) always understand how you will analyse and measure the data produced. Try to convert data to numerical format and manipulate on a spreadsheet. Use focus groups for who wrote dorian more detailed work. Essay. For large research projects consider using a market research organization because they'll probably do it better than you, even though this is likely to be more costly. If you use any sort of marketing agency ensure you issue a clear brief, and who wrote, that your aims are clearly understood.

Useful frameworks for greg of dangerous research are PEST analysis and gray, SWOT analysis. establish your corporate philosophy and the aims of Cyrus´ Career your business or operation. First establish or confirm the aims of the dorian, business, and if you are concerned with a part of a business, establish and validate the aims of your part of the patience agbabi, business. These can be very different depending on the type of business, and particularly who owns it. Refer to who wrote, and consider issues of ethics and on The Characters, philosophy, corporate social responsibility, sustainability, etc - these are the foundations on which values and missions are built. Consider the Psychological Contract and the benefits of establishing a natural balance and fairness between all interests (notably staff, customers, the organization). Traditional business models are not necessarily the gray, best ones. The world is constantly changing, and patience agbabi, establishing a new business is a good time to dorian, challenge preconceptions of fundamental business structure and of dangerous, purpose. A business based on a narrow aim of enriching a few investors while relegating the needs and dorian, involvement of everyone else may contain conflicts and tensions at Essay Characters of Pride and Prejudice a deep level. There are other innovative business structures which can inherently provide a more natural, cooperative and self-fuelling relationship - especially between employees and the organization, and potentially between customers and the organization too.

When you have established or confirmed your philosophical and who wrote, ethical position, state the Characters of Pride and Prejudice, objectives of the business unit you are planning to develop - your short, medium and long term aims - (typically 'short, medium and who wrote dorian, long' equate to Essay on of Hitler’s, 1 year, 2-3 years and 3 years plus). In other words, what is the who wrote, business aiming to greg minds, do over dorian gray the next one, three and five years? Bear in mind that you must reliably ensure the success and viability of the Miley Career, business in who wrote gray the short term or the long term is merely an greg of dangerous academic issue. Grand visions need solid foundations. All objectives and aims must be prioritised and as far as possible quantified. If you can't measure it, you can't manage it.

All businesses need a mission statement'. It announces clearly and succinctly to your staff, shareholders and who wrote dorian gray, customers what you are in business to do. Your mission statement may build upon a general service charter' relevant to functions, your industry. You can involve staff in defining and dorian, refining the business's mission statement, which helps develop a sense of ownership and responsibility. Of Dangerous. Producing and announcing the mission statement is also an excellent process for who wrote dorian gray focusing attention on the business's priorities, and particularly the emphasis on customer service. Whole businesses need a mission statement - departments and smaller business units within a bigger business need them too. define your 'product offering(s)' or 'service offering(s)' - your sales proposition(s) You must understand and on Anti-Nazi Tendencies Officers, define clearly what you are providing to your customers. This description should normally go beyond your products or services, and who wrote, critically must include the way you do business , and what business benefits your customers derive from your products and services, and patience agbabi, from doing business with you. Who Wrote Dorian. Develop offerings or propositions for each main area of your business activity - sometimes referred to as 'revenue streams', or 'business streams' - and/or for Essay on The and Prejudice the sector(s) that you serve. Under normal circumstances competitive advantage is dorian gray increased the more you can offer things that your competitors cannot.

Good research will tell you where the opportunities are to Essay on The, increase your competitive advantage in areas that are of gray prime interest to your target markets. Of Love Romeo. Develop your service offering to who wrote, emphasise your strengths, which should normally relate to your business objectives, in turn being influenced by corporate aims and patience agbabi, market research. The important process in who wrote gray developing a proposition is translating your view of these services into an offer that means something to your customer. The definition of your service offer must make sense to your customer in terms that are advantageous and beneficial to the customer, not what is technically good, or scientifically sound to you. Think about Miley Essay, what your service, and the manner by which you deliver it, means to your customer. Traditionally, in who wrote dorian gray sales and marketing, this perspective is referred to as translating features into benefits. The easiest way to translate a feature into a benefit is to add the prompt which means that. '. For example, if a strong feature of a business is that it has 24-hour opening, this feature would translate into of law, something like: We're open 24 hours (the feature) which means that you can get what you need when you need it - day or night. Dorian. (the benefit).

Clearly this benefit represents a competitive advantage over greg of dangerous other suppliers who only open 9-5. This principle, although a little old-fashioned today, still broadly applies. The important thing is to understand your services and proposition in terms that your customer will recognise as being relevant and beneficial to them. Most businesses have a very poor understanding of who wrote what their customers value most in the relationship, so ensure you discover this in the research stage, and reflect it in your stated product or service proposition(s). Customers invariably value these benefits higher than all others: If your proposition(s) cannot be seen as leading to any of the above then customers will not be very interested in patience agbabi you. A service-offer or proposition should be an dorian encapsulation of what you do best, that you do better than your competitors (or that they don't do at all); something that fits with your business objectives, stated in terms that will make your customers think Yes, that means something to me and I think it could be good for my business (and therefore good for me also as a buyer or sponsor).' This is the patience agbabi, first 'brick in the wall' in the process of business planning, sales planning, marketing planning, and thereafter, direct marketing, and who wrote, particularly sales lead generation.

write your business plan - include sales, costs of sales, gross margins, and if necessary your business overheads. Business plans come in patience agbabi all shapes and sizes. Pragmatism is essential. Gray. Ensure your plan shows what your business needs it to show. Essentially your plan is a spreadsheet of numbers with supporting narrative, explaining how the numbers are to be achieved.

A plan should show all the patience agbabi, activities and resources in terms of revenues and costs, which together hopefully produce a profit at the end of the trading year. The level of detail and complexity depends on the size and part of the business that the plan concerns. Who Wrote Gray. Your business plan, which deals with all aspects of the resource and management of the business (or your part of the business), will include many decisions and factors fed in patience agbabi from the marketing process. Dorian. It will state sales and Expressions of Love in Shakespeare's Essay, profitability targets by activity. In a marketing plan there may also be references to who wrote gray, image and reputation, and to Essay Tendencies of Hitler’s Officers, public relations.

All of these issues require thought and planning if they are to dorian, result in improvement, and Miley Cyrus´ Career, particularly increasing numbers of dorian customers and revenue growth. You would normally describe and provide financial justification for functions the means of achieving these things, together with customer satisfaction improvement. Above all a plan needs to be based on actions - cost-effective and profitable cause and effect; inputs required to achieved required outputs, analysed, identified and quantified separately wherever necessary to be able to manage and who wrote dorian gray, measure the relevant activities and resources. quantify the business you seek from Essay Characters, each of your market sectors, segments, products and customer groupings, and allocate investment, resources and activities accordingly. These principles apply to a small local business, a department within a business, or a vast whole business. Dorian Gray. Before attending to of law, the detail of how to achieve your marketing aims you need to quantify clearly what they are.

What growth targets does the gray, business have? What customer losses are you projecting? How many new customers do you need, by size and of law, type, by who wrote gray, product and service? What sales volumes, revenues and contributions values do you need for each business or revenue stream from each sector? What is your product mix, in terms of customer type, size, sector, volumes, values, contribution, and distribution channel or route to Essay Anti-Nazi of Hitler’s Officers, market? What are your projected selling costs and who wrote dorian gray, net contributions per service, product, sector?

What trends and percentage increase in revenues and contributions, and volumes compared to last year are you projecting? How is your market share per business stream and sector changing, and how does this compare with your overall business aims? What are your fast-growth high-margin opportunities, and what are your mature and low-margin services; how are you treating these different opportunities, and anything else in between? You should use a basic spreadsheet tool to split your business according to the main activities and of Love, profit levers. See the simple sales/business planning tool example below. ansoff product-market growth matrix - strategic tool. A useful planning tool in respect of who wrote dorian gray markets and functions, products is the matrix developed by Igor Ansoff (H Igor Ansoff, 1918-2002), who is regarded by some as the 'Father of Strategic Management'.

Fully titled the Ansoff Product-Market Growth Matrix, the tool was first published in Harvard Business Review, 1957, in who wrote dorian gray Ansoff's paper Strategies for Diversification. The Ansoff product-market matrix helps to understand and assess marketing or business development strategy. Any business, or part of a business can choose which strategy to employ, or which mix of strategic options to of Love and Juliet Essay, use. This is who wrote dorian gray a fundamentally simple and effective way of looking at strategic development options. Each of functions of law these strategic options holds different opportunities and downsides for different organizations, so what is right for who wrote one business won't necessarily be right for another. Think about what option offers the best potential for your own business and market.

Think about the Essay Anti-Nazi Officers, strengths of your business and what type of growth strategy your strengths will enable most naturally. Generally beware of diversification - this is, by its nature, unknown territory, and carries the highest risk of failure. Here are the Ansoff strategies in summary: market penetration - Developing your sales of existing products to your existing market(s). This is dorian fine if there is plenty of market share to be had at the expense of your competitors, or if the market is growing fast and large enough for patience agbabi the growth you need. If you already have large market share you need to gray, consider whether investing for further growth in patience agbabi this area would produce diminishing returns from your development activity.

It could be that you will increase the profit from this activity more by reducing costs than by dorian, actively seeking more market share. Cyrus´ Career Essay. Strong market share suggests there are likely to be better returns from extending the range of products/services that you can offer to the market, as in the next option. product development - Developing or finding new products to take to who wrote gray, your existing market(s). This is an attractive strategy if you have strong market share in a particular market. Characters Of Pride And Prejudice. Such a strategy can be a suitable reason for acquiring another company or product/service capability provided it is relevant to who wrote, your market and your distribution route. Developing new products does not mean that you have to do this yourself (which is normally very expensive and Essay Characters of Pride, frequently results in simply re-inventing someone else's wheel) - often there are potential manufacturing partners out there who are looking for their own distribution partner with the sort of dorian market presence that you already have. However if you already have good market share across a wide range of products for your market, this option may be one that produces diminishing returns on Essay your growth investment and activities, and instead you may do better to seek to develop new markets, as in the next strategic option. market development - Developing new markets for gray your existing products.

New markets can also mean new sub-sectors within your market - it helps to Miley Cyrus´ Career Essay, stay reasonably close to the markets you know and which know you. Moving into completely different markets, even if the product/service fit looks good, holds risks because this will be unknown territory for you, and almost certainly will involve working through new distribution channels, routes or partners. If you have good market share and good product/service range then moving into associated markets or segments is likely to gray, be an attractive strategy. diversification - taking new products into new markets. This is high risk - not only do you not know the products, but neither do you know the functions of law, new market(s), and dorian, again this strategic option is likely to entail working through new distribution channels and routes to market. This sort of activity should generally be regarded as additional and supplementary to the core business activity, and should be rolled out carefully through rigorous testing and piloting. Consider also your existing products and services themselves in terms of their market development opportunity and profit potential. Some will offer very high margins because they are relatively new, or specialised in some way, perhaps because of special USP's or distribution arrangements. Other products and services may be more mature, with little or no competitive advantage, in which case they will produce lower margins. The Boston Matrix is a useful way to understand and on The and Prejudice, assess your different existing product and service opportunities: boston matrix model - product/service development. The Boston Matrix model (also called the BSG Matrix, Growth-Share Matrix, and who wrote dorian, variations around these titles) is a tool for assessing existing and development products in terms of Essay on Tendencies their market potential, and thereby implying strategic action for products and services in who wrote gray each of the four categories reflected in the model.

The Boston Matrix model was devised by Bruce Henderson (1915-92), founder of the Boston Consulting Group in the 1960s. It has been adapted in many ways. A simple version is shown here below. Like other four-part 2x2 matrix models, the Boston Matrix is a very quick and easy method for analysis, thinking and decision-making, while being unavoidably limited in its handling of subtlety and detail. Often in business and strategic thinking too much detail is unhelpful - instead, clarity and ease of understanding are extremely helpful, especially in communicating ideas to teams and groups, in which circumstances the Boston Matrix is an greg of dangerous minds excellent aid. cash cow - The rather crude metaphor is based on the idea of dorian 'milking' the returns from patience agbabi, previous investments which established good distribution and who wrote gray, market share for the product. Products in this quadrant need maintenance and protection activity, together with good cost management, not growth effort, because there is little or no additional growth available. dog - This is any product or service of yours which has low market presence in a mature or stagnant market. There is no point in developing products or services in Essay Tendencies this quadrant. Many organizations discontinue products/services that they consider fall into this category, in which case consider potential impact on overhead cost recovery. Dorian Gray. Businesses that have been starved or denied development find themselves with a high or entire proportion of their products or services in this quadrant, which is obviously not very funny at all, except to the competitors.

problem child (also called question marks or wildcats ) - These are products which have a big and growing market potential, but existing low market share, normally because they are new products, or the application has not been spotted and acted upon yet. Patience Agbabi. New business development and dorian, project management principles are required here to Expressions in Shakespeare's Romeo, ensure that these products' potential can be realised and disasters avoided. This is likely to be an area of business that is dorian gray quite competitive, where the pioneers take the risks in the hope of securing good early distribution arrangements, image, reputation and market share. Essay And Prejudice. Gross profit margins are likely to be high, but overheads, in the form of gray costs of research, development, advertising, market education, and low economies of scale, are normally high, and can cause initial business development in this area to be loss-making until the patience agbabi, product moves into the rising star category, which is by no means assured - many problem children products remain as such. rising star - Or 'star' products, are those which have good market share in a strong and who wrote dorian gray, growing market.

As a product moves into minds, this category it is commonly known as a 'rising star'. When a market is strong and still growing, competition is not yet fully established. Demand is strong; saturation or over-supply do not exists, and so pricing is relatively unhindered. Dorian Gray. This all means that these products produce very good returns and profitability. The market is receptive and Essay on Tendencies Officers, educated, which optimizes selling efficiencies and margins. Production and manufacturing overheads are established and dorian gray, costs minimised due to high volumes and good economies of scale. These are great products and Essay, worthy of continuing investment provided good growth potential continues to exist.

When it does not these products are likely to move down to cash cow status, and the company needs to have the next rising stars developing from its problem children. After considering your business in who wrote gray terms of the Ansoff matrix and greg minds, Boston matrix (which are thinking aids as much as anything else, not a magic solution in themselves), on dorian gray a more detailed level, and for many businesses just as significant as the Ansoff-type-options, what is the significance of your major accounts - do they offer better opportunity for growth and development than your ordinary business? Do you have a high quality, specialised offering that delivers better business benefit on a large scale as opposed to small scale? Are your selling costs and investment similar for large and small contracts? If so you might do better concentrating on developing large major accounts business, rather than taking a sophisticated product or service solution to smaller companies which do not appreciate or require it, and cost you just as much to sell to as a large organization.

This customer matrix model is used by many companies to understand and determine strategies according to customer types. Assessing product type is of law helped by reference to the Boston matrix model. There is a lot of who wrote flexibility as to what constitutes 'good' and 'not so good customers' - use your own criteria. A good way to do this is to patience agbabi, devise your own grading system using criteria that mean something to your own situation. Typical criteria are: size, location, relationship, credit-rating and payment terms, is the customer growing (or not), the security of the supply contract, the who wrote, service and support overhead required, etc. On The Of Pride. This kind of customer profiling tool and exercise is often overlooked, but it is a critical aspect of marketing and sales development, and of optimizing sales effectiveness and business development performance and profitability. Each quadrant requires a different sales approach. The type of customer also implies the type of sales person who should be responsible for managing the relationship. Who Wrote Dorian Gray. A firm view needs to be taken before committing expensive field-based sales resources to 'not so good' customers.

Focus prospect development (identifying and contacting new prospective customers) on the profile which appears in the top left quadrant. Identify prospective new customers who fit this profile, and allocate your business development resources (people and advertising) to this audience. Consider also What are your competitor weaknesses in terms of sectors, geographical territory and products or services, and how might these factors affect your options? Use the SWOT analysis also for assessing each competitor as well as your own organization or department. Many organizations issue a marketing budget from the top down (a budget issued by the Centre/HQ/Finance Director), so to Miley Career, speak, in which case, what is who wrote your marketing budget and how can you use it to produce the best return on investment, and to help the company best to meet its overall business aims? Use the models described here to assess your best likely returns on marketing investment. The best way to begin to model and plan your marketing is to in Shakespeare's Romeo and Juliet, have a record of who wrote your historical (say last year's) sales results (including selling and advertising costs if appropriate and available) on a spreadsheet. The level of detail is of dangerous minds up to you; modern spreadsheets can organize massive amounts of data and make very complex analysis quick easy. Who Wrote. Data is vital and will enable you to do most of the of dangerous minds, analysis you need for marketing planning.

In simple terms you can use last year's results as a basis for planning and modelling the next year's sales, and the marketing expenditure and activities required to achieve them. simple business plan or sales plan tools examples. These templates examples help the planning process. Who Wrote Dorian. Split and patience agbabi, analyse your business or sales according to your main products/services (or revenue streams) according to who wrote dorian gray, the profit drivers or 'levers' (variables that you can change which affect profit), e.g., quantity or volume, average sales value or price, % gross margin or profit. Miley Cyrus´. Add different columns which reflect your own business profit drivers or levers, and to provide the most relevant measures. Do the same for each important aspect of your business, for example, split by market sector (or segment): And, for example, split by gray, distributor (or route to market):

These simple split analysis tools are an extremely effective way to plan your sales and business. Construct a working spreadsheet so that the bottom-right cell shows the Essay Anti-Nazi Tendencies Officers, total sales or gross margin, or profit, whatever you need to measure, and by changing the figures within the split (altering the mix, average prices, quantities, etc) you can carry out 'what if?' analysis to develop the best plans. If you are a competent working with spreadsheets it is who wrote gray normally possible to assemble all of this data onto a single spreadsheet and then show different analyses by sorting and graphing according to Essay on Anti-Nazi Tendencies of Hitler’s Officers, different fields. When you are happy with the overall totals for the year, convert this into a phased monthly plan, with as many lines and who wrote dorian, columns as you need and are appropriate for the business. Develop this spreadsheet by Essay on Anti-Nazi of Hitler’s, showing inputs as well as sales outputs - the quantifiable activity (for example, the numbers of dorian enquiries necessary to produce the planned sales levels) required to of law, produce the who wrote dorian gray, planned performance. Large businesses need extensive and multiple page spreadsheets. A business plan needs costs as well as sales, and will show profit as well as revenue and gross margin, but the patience agbabi, principle is the same: plan the detailed numbers and values of what the business performance will be, and what inputs are required to achieve it.

Here's a free MSExcel profit and loss account template tool for gray incorporating these factors and financials into a more formal phased business trading plan, which also serves as a business forecasting and reporting tool too. Adapt it to suit your purposes. This plan example is also available as a PDF, see the Profit and Loss Account (PL) Small Enterprise Business Plan Example (PDF). The numbers could be anything: ten times less, ten times more, a hundred times more - the principle is the Essay of Pride, same. Consider also indirect activities that affect sales and business levels, such as customer service. Gray. Identify key performance indicators here too, such as customer complaints response and patience agbabi, resolution levels and timescales. Internal lead referral schemes, strategic partnership activity; the who wrote, performance of greg of dangerous minds other direct sales activities such as sales agencies, distributorships, export activities, licensing, etc.

These performance factors won't normally appear on a business plan spreadsheet, but a separate plan should be made for them, otherwise they won't happen. write your marketing plan or business plan. Your marketing plan is actually a statement, supported by relevant financial data, of how you are going to develop your business. Plans should be based on actions, not masses of historical data. The historical and market information should be sufficient just to explain and gray, justify the Essay of Pride, opportunities, direction, strategy, and most importantly, the marketing actions, methods and measures - not to tell the story of the past 20 years of your particular industry.

What you are going to sell to whom, when and who wrote, how you are going to sell it, how much contribution (gross profit) the Miley Career, sales produce, what the marketing cost will be, and what will be the return on who wrote gray investment. As stated above it is easiest and best to assemble all of patience agbabi this data onto who wrote dorian a spreadsheet, which then allows data to be manipulated through the Essay, planning process, and then changed and re-projected when the dorian gray, trading year is under way. The spreadsheet then becomes the Miley Cyrus´ Career Essay, basis of your sales and marketing forecasting and results reporting tool. As well as sales and marketing data, in most types of businesses it is also useful to include measurable aims concerning customer service and satisfaction. The marketing plan will have costs that relate to a marketing budget in who wrote dorian gray the overall business plan. The marketing plan will also have revenue and gross margin/profitability targets that relate to the turnover and profitability in the overall business plan.

This data is essentially numerical, and so needs also some supporting narrative as to how the numbers will be achieved - the actions - but keep the narrative concise; if it extends to more than a half-dozen sheets make sure you put a succinct executive summary on the front. The marketing plan narrative could if appropriate also refer to of Love in Shakespeare's Romeo and Juliet, indirect activities such as product development, customer service, quality assurance, training etc., if significantly relevant to who wrote dorian gray, achieving the marketing plan aims. Be pragmatic - marketing plans vary enormously depending on the type, size and Essay Tendencies of Hitler’s Officers, maturity of business. Dorian. Above all create a plan that logically shows how the business can best consolidate and grow its successful profitable areas. The marketing plan should be a working and truly useful tool - if it is, then it's probably a good one. sample business plan, marketing plan or sales plan sample structure and example format/template. Keep the written part of the business plan as concise and Anti-Nazi of Hitler’s, brief as possible - most situations and high-ranking executives do not need to see plans that are an inch thick. If you can make your case on a half dozen pages then do so. Particularly if your plan is more than 5-6 pages long, produce an executive summary (easiest to who wrote, do when you have completed the plan) and insert it at the beginning of the document.

If you need to Career Essay, include lots of reference material, examples, charts, evidence, etc, show these as appendices at the back of the who wrote dorian gray, document and make sure they are numbered and referenced during the main body of the greg of dangerous, plan. Each new section should start at dorian gray the top of a new page. Of Dangerous Minds. Number the who wrote dorian gray, pages. Essay. Important plans should be suitably bound. All business plans should be professionally and neatly presented, with no grammar and spelling errors, clearly laid out in an easy to read format (avoid lots of upper-case or fancy fonts or italics as these are all difficult to dorian, read). Expressions Romeo. Your business plan contents and who wrote dorian, structure should be as follows: business plans structure - a business planning template.

Title page: Title or heading of the plan and brief description if required, author, date, company/organization if applicable, details of of Love Romeo and Juliet circulation and who wrote dorian, confidentiality. Contents page: A list of contents (basically the sections listed here, starting with the Introduction page) showing page numbers, plus a list of appendices or addendums (added reference material at the back of the document) allowing the reader to find what they need and navigate the greg of dangerous, document easily, and to refer others to particular items and page numbers when reviewing or querying. Introduction page : Introduction and purpose of the plan, terms of reference if applicable (usually for dorian gray formal and large plans or projects). Executive summary page: Optional and usually beneficial, this should normally be no more than a page long (or it's not an executive summary) - the key points of the whole plan including conclusions, recommendations, actions, financial returns on investment, etc., clearly readable in a few minutes. Functions. Main body of who wrote dorian plan: sections and headings as required, see template below. Miley Cyrus´ Career. Acknowledgments and bibliography/reference sources: if relevant (only required normally for very large formal plans) Appendices: appendices or addendums - additional detailed reference material, examples, statistics, spreadsheets, etc., for reference and not central to who wrote dorian, the main presentation of your plan. business plans - main body sections examples template. This sample template is typical for a sales/marketing/new business development business plan. (A business plan for a more complex project such as an international joint-venture, or the formation of a new company including manufacturing plant or other overhead activities would need to include relevant information and financials about the overheads and resources concerned, and the financials would need to show costs and profits more like a fully developed profit and loss account, with cashflow projections, balance sheet, etc.) Where appropriate refer to functions, your position regarding corporate ethics and social responsibility and the Psychological Contract. Gray. While these aspects are not mechanisms within the plan, they are crucial reference points. Define your market - sector(s) and of law, segment(s) definitions Quantify your market (overview only) - size, segmentation, relevant statistics, values, numbers (locations, people/users, etc) - make this relevant to you business Explain your market(s) - sector trends, eg., growth, legislation, seasonality, PEST factors where relevant, refer to Ansoff matrix, show the who wrote, strategic business drivers within sector and segments, purchasing mechanisms, processes, restrictions - what are the factors that determine customers' priorities and needs - this is on The of Pride a logical place to refer to ethics and CSR (corporate social responsibility Explain your existing business - your current business according to sector, products/services, quantities, values, distributor, etc.

Analyse your existing customer spread by who wrote gray, customer type, values and products/services including major accounts (the 'Pareto Principle' or the '80:20 rule' often applies here, eg., 80% of Essay of Hitler’s Officers your business comes from 20% of who wrote dorian gray your customers) Explain your products and Essay on Anti-Nazi Officers, services - refer to Boston matrix and especially your strategic propositions (what these propositions will do for your customers) including your USP's and UPB's (see sales training section and acronyms) Explain you routes to market, gatekeepers, influencers and who wrote gray, strategic partners - the other organizations/individuals you will work with to develop your market, including 'what's in it for them', commissions, endorsements, accreditations, approvals, licenses, etc. Case studies and functions of law, track record - the credibility, evidence and dorian gray, proof that your propositions and strategic partnerships work Competitor analysis, eg., SWOT analysis of your own business compared to SWOT analysis of each competitor Sales/marketing/business plan (1 year min) showing sales and margins by product/service stream, mix, values, segment, 'distributor', etc, whatever is of Love Essay relevant, phased monthly, in as much detail as you need. This should be on a spreadsheet , with as many different sheets as necessary to quantify relevant inputs and who wrote gray, outputs. List your strategic actions (marketing campaigns, sales activities, advertising, etc) that will deliver the above, with costs and of law, returns. This should be supported with a spreadsheet, showing cost and return on investment for dorian each activity. Tip: If the business plan concerns an existing activity, use the previous year's sales/business analysis as the basis for of law the next year's sales/business plan. Who Wrote Dorian. Adapt as necessary according to your new strategic plans.

other business planning and marketing issues. staffing and training implications. Your people are unlikely to have all the skills they need to help you implement a marketing plan. You may not have all the people that you need so you have to consider justifying and obtaining extra. Customer service is acutely sensitive to staffing and Career Essay, training. Are all of your people aware of the aims of the business, its mission statement and your sales propositions?

Do they know what their responsibilities are? How will you measure their performance? Many of these issues feed back into the business plan under human resources and training, where budgets need to be available to support the investment in these areas. You should formulate a customer service charter, extending both your mission statement and your service offer, so as to inform staff and customers what your standards are. These standards can cover quite detailed aspects of your service, such as how many times the telephone will be permitted to ring until the caller is dorian gray gets an answer. Greg Of Dangerous Minds. Other issues might include: How many days between receipt and response for written correspondence. Complaints procedure and timescales for each stage. This charter sets customer expectations, so be sure you can meet them.

Customers get disappointed particularly when their expectations are not met, and when so many standards can be set at arbitrary levels, think of dorian gray each one as a promise that you should keep. Business-to-business customers would expect to agree these standards with their suppliers and have them recorded as part of their contracts, or as SLA's (service level agreements). Of Dangerous. Increasingly, large customers demand SLA's to be tailored to who wrote, their own specific needs, and the process of developing these understandings and agreements is in Shakespeare's and Juliet Essay absolutely crucial to the maintenance and development of large contracts. Remember an important rule about gray, customer service: It's not so much the failure to meet standards that causes major dissatisfaction among customers - everyone can make a mistake - the biggest cause of Cyrus´ Essay upset is the who wrote gray, failure of suppliers to inform customers and keep them updated when problems arise. Not being told in advance, not receiving any apology, not getting any explanation why, and not hearing what's going to be done to put things right, are key areas of customer dissatisfaction, and therefore easy areas for suppliers to focus their efforts to achieve and communicate improvements. A special point of note for businesses that require a strong technical profile among their service staff: these people are often reactive by nature and so not good at functions of law taking initiative to identify and anticipate problem areas in customer service. It's therefore helpful to establish suitable mechanisms and responsibility to who wrote, pick up problems and greg of dangerous minds, deal with them - a kind of trouble-shooting capability - which can be separately managed and monitored at a strategic level. Do not assume that technically-oriented staff will be capable of proactively developing customer service solutions and dorian gray, revisions to SLA's - they generally need help in doing so from Essay on The Characters of Pride, staff with high creativity, empathy, communications and initiative capabilities. establish systems to measure customer service and staff performance.

These standards and the SLA's established for dorian gray large customers need to be visible, agreed with customers, absolutely measurable. You must keep measuring your performance against them, and preferably publishing the results, internally and externally. Customer complaints handling is a key element: Measuring customer complaints is patience agbabi crucial because individual complaints are crucial areas to resolve, and also as a whole, complaints serve as a barometer for the quality and performance of the business. Dorian Gray. You need to have a scheme which encourages, not discourages, customers to complain, to open the channels as wide as possible. Minds. Most businesses are too defensive where complaints are concerned, preferring to minimise their importance, or to seek to justify and excuse them. Wrong.

Complaints are the opportunities to turn ordinary service into unbeatable service. Moreover, time and dorian gray, again surveys suggest that anything up to nine out of ten people do not complain to the provider when they feel dissatisfied - they just keep their dissatisfaction to themselves and the provider never finds out there's a problem, even when the customer chooses to go elsewhere. Essay Of Pride. But every complaining customer will tell at least a couple of their friends or relations. Every dissatisfied staff member in the customer organization will tell several of gray their colleagues. Unreported complaints spawn bad feelings and the breakdown of Characters relationships.

It is imperative that you capture all complaints in order to: Put at ease and give explanation or reassurance to the person complaining. Reduce the chances of who wrote them complaining to someone else. Monitor exactly how many dissatisfied customers you have and what the causes are, and that's even more important if you're failing to deliver your mission statement or service offer! Take appropriate corrective action to prevent a re-occurrence. If appropriate (ie for large customers) review SLA's and take the opportunity to agree new SLA's with the functions of law, customer. implications for IT, premises, and reporting systems. Also relating to your business plan are the issues of:

Information Technology - are your computers and who wrote, communications systems capable of giving you the Career, information and analysis you need? How do you use email - is it helping or hindering your business and the quality of service you give to your customers? What internet presence and processes do you need? How should your voice and data systems work together? What systems need to dorian, be available to mobile staff? What customer relationship management (CRM) systems should you have? How should you consider all these issues to see the needs and opportunities? IT and communications systems increasingly offer marketing and competitive advantage to businesses in all sectors - make sure you know hat IT can do for you and for patience agbabi your customers. Premises - Review your premises and sites in light of your customer service, distribution, and customer relationship requirements.

Pay particular attention anywhere in your organization that your customers visit - the impression and service you give here is critical. Reporting systems - If you can't measure it you can't manage it, and where finance and business performance is concerned this is certainly true. First you must identify and agree internally your key performance indicators (KPI's). Identify every aspect of your service or performance that is important - then you need to be able to measure it and report on it, and who wrote, where people are involved in performing to certain standards then the standards and the reporting needs to be transparent to them also. How do you report on sales, marketing and business performance and interpret the Career Essay, results?

Who needs to know? Who needs to capture the data? communications and ongoing customer feedback are essential. Having an open dialogue with your customers is vital. There's a double benefit to your business in ensuring this happens: You nip problems in the bud and stay aware of how you're performing. Your customers feel better about the service you provide as a result of the who wrote dorian, communications, or from the fact that the channel is open even if they don't use it - it's human nature.

Try to devise a standard feedback form. It can double as a promotional tool as well if it's made available on a wider scale. The form can carry details of greg of dangerous minds your mission statement, service offer and who wrote, your customer service charter. Consider carrying out a customer satisfaction and of dangerous, perceptions survey. There are many ways to do this on a small or large scale, and valuable feedback is always obtained from customer survey exercises. tips for who wrote gray starting a small business or self-employment - for non-financial people. Some of us are not naturally inclined towards the sort of detailed financial thinking that is required for traditional detailed business planning. Of Law. If this is who wrote you, you'll possess other valuable capabilities that will be useful in your own enterprise, and you'll maybe find it helpful to use this alternative approach to planning a new enterprise or self-employment. It can be stressful and counter-productive to Expressions of Love Essay, try to who wrote dorian gray, use methods that are not natural or comfortable. If you are helping or advising others about greg minds, starting their own enterprise or self-employment, the same principles apply. Not everyone is dorian naturally good at business planning, but everyone who dreams of being self-employed or who wants to start and run their own independent enterprise is on Anti-Nazi of Hitler’s capable of who wrote dorian gray doing so, provided they work to their strengths, capabilities and passions.

People running successful enterprises come in all shapes and sizes, from all backgrounds, all ages, with skills, passions, and capabilities in any field you can imagine. Anyone can run their own business or be successful in self-employment given the functions of law, simple determination to do so. Business and enterprise is gray not just for stereotypical 'business-types'; the benefits and advantages of being your own boss are available to us all. Here are some pointers for people considering starting their own new enterprise, or for Miley Career helping others to who wrote dorian, do the same. First, and especially if you are not clear of your own real strengths, or what direction to pursue, focus on Miley Cyrus´ Career using tools to understanding your own personality style and strengths. Then use this knowledge to imagine and realise how your natural capabilities can be used to best effect in defining and who wrote, providing your own services or running your own enterprise. The VAK and Multiple Intelligences tools on this site are helpful for this purpose. They assess people's strengths completely differently to traditional IQ or academic evaluations, which are extremely narrow and generally not relevant at all for people who want to be their own boss. Understanding personality is Essay on Tendencies also useful since personality-type greatly influences the way that a person approaches self-employment or running an enterprise, and who wrote, what sort of service or business to offer. The Personality Styles page provides a lot of explanation about this. Many people are conditioned by schools and over-cautious parents to under-estimate their own potential and capabilities, which is a big reason to take a fresh look at what you are good at, and to re-think and understand better the ways that your personality type tends to Essay on The, be successful in life and business.

There are many ways to be successful and gray, independent in life aside from building and running a conventional business and adhering to conventional financial planning methods. The basic economics of becoming successfully independent in any sort of venture are actually extremely simple, and focusing on the following simple fundamentals (a process really) can help many folk turn your dream or an idea into a successful enterprise or self-employment reality. It's usually easiest to think first of these factors in terms of daily, weekly or monthly numbers and values, and then to on The, extend the figures to gray, give totals for a whole year: 1. What's your product or service? (What's good/special/different about your products or service that enough people will buy it? And importantly is this something that you have a real passion for? All successful enterprises are built on doing something the owner enjoys.) 2. Greg. What does it cost to make/buy in/provide the product or service? (If you are buying and selling products or using materials consider the cost prices. If the who wrote dorian gray, main resource is your own time then attach a cost to your labour that reflects your available time for the work and the wage you need to draw.

Divide your required annual wage by the number of work hours available to you, and this is your notional hourly labour cost.) 3. What price will the product/service sell for? (Ideally small businesses need a healthy profit margin or mark-up - doubling the cost is good if the market will accept it. Essay On Anti-Nazi Tendencies Of Hitler’s. A mark-up of who wrote dorian less than 50% is cause for concern unless you are selling products in relatively high volumes or values. Price your products/services according to what the patience agbabi, market will pay, not according to your costs. Take into account your competitors and what they charge and their relative quality. Service businesses that use only the who wrote dorian, person's time are often very attractive and profitable because there is Essay on The Characters of Pride and Prejudice no added complication of buying and holding stock - hence why window-cleaning, sign-writing, repairs, gardening, decorating, tutoring, writing, therapy, training, coaching and consultancy, etc., are such good businesses for people who prefer a simple approach to self-employment and enterprise. Consider the effect of VAT especially for 'consumer' businesses - ie., selling to who wrote gray, the general public - assuming your business is or must be VAT registered.

Private consumers of functions course are more sensitive to VAT than business customers who can generally reclaim VAT should you have to add it to your prices.) 4. Who will buy the product/service? (Identify your customers and dorian gray, market. Do you know this for sure? Test your assumptions: this is a critical part of the Essay on The of Pride and Prejudice, proposition and generally benefits from more thought and research to who wrote, confirm that a big enough market exists for Expressions and Juliet Essay your idea. Consider your competition - what are people buying currently and why will they buy from you instead?) 5. How much/many do you need to who wrote dorian gray, sell in a year? And how many customers do you need? (This is a vital part of the proposition to confirm that the Miley Cyrus´ Career Essay, gross profit (the difference between costs of bought in products/labour and sales revenues) covers your/their financial needs (including a living wage and other fixed costs of dorian running the on Anti-Nazi Tendencies Officers, enterprise.

Again remember the who wrote, affect of VAT on your selling prices if applicable.) 6. How will people know about the service/product? (You need to understand what advertising/marketing/enquiry-generation is necessary - activity and patience agbabi, cost. There is usually a cost for generating new customers, especially in the early stages of a new enterprise. Once the business is established, say after six months to a year, 'word-of-mouth' referrals are for some businesses all that is dorian gray required to produce new customers - especially those based in a local community, but virtually any new enterprise requires marketing at functions its launch. See the articles on marketing and selling.) 7. Does all this add up, and who wrote gray, better still provide a cash surplus at the end of greg of dangerous a year? - if so then it's probably a good business model. These basic questions represent the typical 'table napkin' business proposition that is the start of dorian most businesses, including very large complex ones. People who dislike and are not fluent in detailed business calculations might find the above process a useful starting point when thinking about how to begin a new enterprise or a venture in greg of dangerous minds self-employment. If this is you, you are not alone: many visionary entrepreneurs can run a huge profitable business but have great difficulty putting together a proper business plan.

Hence many highly successful business leaders rely heavily on their financial directors to who wrote, take care of the patience agbabi, financial details, leaving them free to get on with the business activity that makes best use of their natural skill, be it creativity, selling, service-provision, people-skills, technical skills, or whatever. Incidentally the above factors are the essential components which make up a basic Profit and Loss Account, which is the primary management tool for a business of any scale and complexity. Here's a free MSExcel profit and loss account template tool for extending these factors and financials into a more formal phased plan, which also serves as a business forecasting and who wrote dorian gray, reporting tool too. If in doubt about this seek some help from an experienced business person or your accountant. Of Law. Adapt it to suit your purposes. The example PL trading plan is also available as a pdf.

The numbers could be anything - ten times less, ten times more, a hundred times more - the principle is the same. company types and financial set up - quick guide. When you have confirmed and refined the basic viability of your business idea you can then begin getting to grips with the more detailed aspects of forming the business itself. This necessarily includes deciding your type of business constitution - the legal format of your company - or 'company type' as it is often described. The Psychological Contract is increasingly significant within and relating to business constitution. Small (UK) businesses are most commonly one of the gray, following: sole-trader - essentially a self-employed owner - no limited personal liability - relatively easy set up and functions, administration. partnership - essentially a group of self-employed partners/owners - no limited personal liability - easy-ish set up and administration, although ultimately dependent on the complexity of the company and partnership. Gray. limited liability partnership (LLP) - as above, except that liability is Essay on The Characters limited to dorian, personal investments and and Prejudice, guarantees. limited company (abbreviated to dorian gray, Ltd after the company name) - liability is limited to patience agbabi, the assets of the company - registered with Companies House and legally obliged to publish accounts. There are less common variations of limited companies, and who wrote, other business structures and of law, constitutions, for example: social enterprise - various structures including , trusts, associations and especially cooperatives - these are not common typical or traditional business structures, but social enterprises are growing in popularity, and will be explained in more detail on this website in due course. Meanwhile here is useful information about cooperatives. public limited company (plc) - not appropriate for small companies. Sole-trader and partnership companies are very easy to who wrote, set up and of Love in Shakespeare's Essay, administer, but the owner/partners are personally liable for who wrote all business debts and potential claims, so good insurance cover (including professional indemnity and public liability) is Essay Tendencies of Hitler’s Officers essential especially if business liabilities are potentially serious. A limited liability partnership offers protection to partners in terms of personal liabilities, in that liabilities are limited to the extent of who wrote personal investment and any other guarantees.

This is considered to be too much personal exposure by many business people, in which case a limited company is the of dangerous, obvious alternative. A limited company exists in its own right - a tricky concept to understand for many people - basically meaning that financial liabilities belong to the company (its shareholders, to who wrote, the value of their shares in other words) rather than the directors and in Shakespeare's and Juliet, executives of the business, as would apply in a partnership. Dorian Gray. Limited companies ultimately offer more flexibility for patience agbabi large complex businesses but can be over-complicated and administratively heavy if all you want to do is run a local shop or landscape gardening business or modest training or coaching business. Whatever, consider carefully what type of who wrote gray company framework will suit you best. Once established it can be quite difficult to unravel and change if you get it wrong - not impossible, but a nuisance if you could have got it right first time with a bit of extra thought at the planning stage. A good accountant will help you decide what is on The best for your situation from a legal and financial standpoint, although before this you should think for yourself what sort of business structure best fits your wider business situation, and especially your business aims and philosophy. Broad guidelines about business types are available from the UK Government business information Businesslink website. You'll need a business bank account. Who Wrote. In fact it is a legal requirement of all limited companies to have a business bank account.

Shop around. There are wide variations in services and greg of dangerous minds, costs offered by the different banks. You must also understand and organize the tax implications for dorian your type of business. Before starting any business ensure also that you have the information and functions, controls to account for and pay all taxes due. Helpfully to learn more about this in the UK, most tax affairs are within the responsibilities of HM Revenue and who wrote gray, Customs - until they too change their name to something very silly. That said, the relevance today of functions of law HM (Her Majesty's) is a bit puzzling when you stop to think about it and surely due for updating to the modern age. HMRC is another weird example of quirky UK Government departmental names and branding. God help us all, our country is run by alien wannabe noblemen from the middle ages. VAT (Value Added Tax or your national equivalent) is an issue warranting serious thought if your business is who wrote dorian gray small enough to have a choice in the matter. Beyond a certain turnover (?68,000 as at 2010) any UK business must register for VAT.

Check the HMRC website for the current position. Being VAT registered means you must charge VAT on all VAT-rated supplies, which means also that the VAT you receive on payments from your customers must be paid to greg, HM Revenue and Customs. Who Wrote Gray. (No you cannot keep it, even though some accidentally try to, and functions of law, others think they are entitled to.) Being VAT registered also enables you to reclaim VAT that you pay on business costs, although there are some notable exceptions, like company cars. Retail and consumer businesses are especially affected by who wrote dorian, VAT. Private consumers cannot claim back VAT, so the effect of VAT on pricing and margins needs careful thought in planning any consumer business. Up to a certain level of Expressions Romeo and Juliet Essay turnover (in the UK) becoming registered for VAT is optional. Who Wrote Gray. If your business turnover is likely to be below the threshold for mandatory VAT registration, you must decide for Expressions of Love Romeo Essay yourself if the advantages outweigh the disadvantages. The main advantages of VAT registration are: your business will be perceived by certain people - especially other businesses - to be larger and who wrote dorian, more credible (not being registered for VAT indicates immediately that your turnover is Miley Career Essay below the VAT threshold) you will be able to reclaim VAT that you are charged on legitimate allowable business costs. The main disadvantages of being VAT registered are: the administrative burden in keeping VAT records and submitting VAT returns (although this has been enormously simplified in recent years so that for small simple businesses it is really not a problem at all) risks of getting onto cashflow difficulties if you fail to set funds aside to pay your VAT bills (see the tax tips below)

Information about VAT (and all other tax issues) is at the UK Government HM Revenue and Customs website: VAT is not the only tax. Taxes are also due on company profits (sole-traders or partnerships profits are taxed via personal earnings of the sole-trader or partners) and on staff salaries (national insurance). A sole-trader or partnership can employ staff, in which case national insurance tax is due on salaries paid to employees, which is different to the tax that employees pay themselves. Failing to who wrote dorian, retain funds in a company to pay taxes is a serious problem that's easily avoided with good early planning. Contact your tax office. Inform them of your plans and seek their help. Cyrus´. Tax offices are generally extremely helpful, so ask.

You can even talk to a real person on the phone without having to who wrote gray, breach a six-level automated menu system. Ideally find a decent accountant too. Preferably one who comes recommended to you. With all the greatest respect to accountants everywhere, accountants are quite commonly very intense people, like solicitors and scientists, very much focused on process, accuracy, rules, etc., which in terms of personality fit can be a little at odds with the on The and Prejudice, style of many entrepreneurs. Dorian Gray. So again shop around and find an accountant with whom you can share a joke and a beer or something from the human world. The relationship between a business person and his/her accountant is crucial if the business is to grow and develop significantly. Patience Agbabi. Accountants might seem at times to be from another planet, but I can assure you the good ones are bloody magicians when it comes to business development, especially when the figures get really interesting.

The statement that one stroke of an accountant's pen is mightier than the who wrote, world's most successful sales team, is actually true. For many entrepreneurs, the Essay on Officers, ideal scenario is to grow your business large enough to support the cost of a really excellent finance director, who can take care of gray all the detailed legal and financial matters for of dangerous you, and gray, leave you completely free to concentrate on growing the business - concentrating your efforts and ideas and strategy externally towards markets and customers, and Essay Anti-Nazi Tendencies of Hitler’s, internally towards optimizing innovation and your staff. See the quick tax tips below, especially for small businesses which might not easily be able to achieve immediate and accurate control of their tax liabilities, which is one of the major early risks for a new successful small business. tax tips - understanding and accounting for taxes from the start. A significant potential problem area for newly self-employed people, and for new business start-ups, is who wrote dorian failing to budget and save for inevitable taxes which arise from of dangerous, your business activities. N.B. These tips are not meant to be a detailed comprehensive guide to business taxation. This section merely addresses a particular vulnerability of new start-up businesses in failing to gray, set aside sufficient reserves to meet tax liabilities, especially small businesses, and even more especially sole-traders and Miley Essay, partnerships and small limited companies, which lack expertise in accounting and consequently might benefit from who wrote dorian, these simple warnings and tips related to tax liabilities.

In general these issues would normally be managed via a cashflow forecast, together with suitable financial processes to allocate and make payments for all costs and liabilities arising in the course of trading. I recognise however that many small business start-ups do not begin with such attention to financial processes, and of Love in Shakespeare's Romeo and Juliet, it's primarily for those situations that these particular notes are provided. These notes in no way suggest that this is the normal fully controlled approach to planning and organizing tax liabilities and other cashflow issues within any business of significant scale. This is who wrote simply a pragmatic and Essay on of Hitler’s, practical method aimed at averting a common big problem affecting small business start-ups. While your type of company and gray, business determines precisely which taxes apply to you, broadly taxes are due on sales (for VAT registered businesses in the UK, or your VAT equivalent if outside the UK), and on the profits of your business and your earnings. If you employ staff you will also have to pay national insurance tax on employees' earnings too. Generally sole-traders and partnerships have simpler tax arrangements - for example, profits are typically taxed as personal earnings - as compared with the more complex taxes applicable to limited companies, which also pay taxes on company profits and staff salaries. Whatever, you must understand the tax liabilities applicable to your situation, and budget for them accordingly. On Anti-Nazi Tendencies. You must try to seek appropriate financial advice for your situation before you commence trading.

Indeed understanding tax basics also helps you decide what type of company will best suit your situation, again, before you begin trading. The potential for who wrote nasty financial surprises - notably tax bills that you have insufficient funds to pay - ironically tends to increase along with your success. This is of law because bigger sales and profits and earnings inevitably produce bigger tax bills (percentage of tax increases too in who wrote the early growth of a business), all of which becomes a very big problem if you've no funds to pay taxes when due. The risks of getting into difficulties can be greater for Tendencies the self-employed and small partnerships which perhaps do not have great financial knowledge and experience, than for larger Limited Company start-ups which tend to have more systems and support in who wrote dorian gray financial areas. Start-ups are especially prone to tax surprises because the first set of tax bills can commonly be delayed, and if you fail to functions of law, account properly for all taxes due then obviously you increase the chances of spending more than you should do, resulting in not having adequate funds to cover the dorian gray, payments when they are due. Risks are increased further if you are new to self-employment, previously having been employed and of law, accustomed to receiving a regular salary on which all taxes have already been deducted, in other words 'net' of who wrote dorian tax. It can take a while to appreciate that business revenues or profits have no tax deducted when these earnings are put into your bank account; these amounts are called 'gross', because they include the tax element. Of Dangerous. Therefore not all of your business earnings belong to you - some of the money belongs to the taxman. It's your responsibility to deduct the taxes due, to set this money aside, and to pay the tax bills when demanded. Additionally, if you are a person who is in the habit of spending everything that you earn, you must be even more careful, since this tendency will increase the who wrote, risks of your being unable to pay your taxes. Failing to get on Officers top of the who wrote dorian, reality of of Pride and Prejudice taxes from the very beginning can lead to who wrote, serious debt and cashflow problems, which is a miserable way to run a business.

So you must anticipate and Essay Tendencies Officers, set aside funds necessary to dorian, meet your tax liabilities from the Characters and Prejudice, very start of your business, even if you do not initially have a very accurate idea of what taxes will be due, or you lack effective systems to calculate them - many small start-ups are in this position. Nevertheless it is too late to start thinking about tax when the first demands fall due. If when starting your business you do not have information and systems to identify and account accurately for who wrote dorian gray your tax liabilities, here are two simple quick tax tips to avoid problems with the taxman: You must estimate your tax liabilities and ensure that you set aside funds to cover these liabilities while you are banking your payments received into the business. The easiest way to do this is to identify the taxes applicable to your business, for example VAT and your own personal income tax and national insurance. Identify the percentages that apply to your own situation and Essay on The, earnings levels. You can do this approximately. Who Wrote Dorian. It does not need to be very precise. Add these percentages together, and functions of law, then set aside this percentage of all your earnings that you receive into your business. Put these monies into a separate savings account where you can't confuse them with your main business account, i.e., your 'working capital' typically held in a current account.

Always over-estimate your tax liabilities so as to set aside more than you need. Having a surplus is dorian not a problem. Having not enough money to of law, pay taxes because you've under-estimated tax due is a problem; sometimes enough to kill an who wrote dorian otherwise promising business. Here's an example to show how quickly and easily you can plan and of law, set aside a contingency to pay your tax bills, even if you've no experience or systems to calculate them precisely. This example is based on a self-employed consultancy-type business, like a training or coaching business, in which there are no significant costs of sales (products or services bought in) or overheads, i.e., revenues are effectively the profits too, since there are minimal costs to offset against profits: example of estimating and who wrote dorian gray, setting aside money to pay taxes. 1. In the UK VAT on most products and services is 17.5%. This equates (roughly) to 15% when calculating the VAT element within a VAT-inclusive amount. This means that you can set aside 15% of your revenues and Expressions in Shakespeare's and Juliet Essay, reliably be sure of covering your VAT liabilities. 2. In the UK personal income tax and national insurance combined is roughly 30% of earnings up to who wrote gray, about ?30,000 (a little over in fact), rising to 49% - call it 50% - of earnings above ?30k - roughly.

N.B. Income tax and national insurance are calculated on taxable earnings, which exclude money spent on legitimate business costs, and VAT received. These figures in the above example are approximate I emphasise again, which is all you need for this purpose, moreover the patience agbabi, approximations are on the high side of what the who wrote, precise liabilities actually are. Accountants call this sort of Expressions of Love thinking 'prudent'. It's a pessimistic approach to forecasting liabilities rather than optimistic, which is fundamental to good financial planning and management: if the pessimism is wrong then you end up with a surplus (which is dorian gray good), but if you are wrong in greg of dangerous minds making optimistic forecasts and estimates (over-ambitious sales, and lower-than-actual costs and liabilities), then you run out of money (which is bad). Back to the percentages.. Knowing the income tax percentages enables you to set aside a suitable percentage of your earnings when you receive them into the business. Who Wrote Dorian. Roughly speaking, for earnings up to ?30k you need to set aside 30% to cover income tax and national insurance. For earnings over ?30k you need to set aside 50% to cover your income tax and national insurance. (Earnings below ?30k remain taxable at 30%). Characters And Prejudice. Remember you can arrive at these figures based on the VAT exclusive revenues, but to keep matters simpler it is easier to use an adjusted total percentage figure to dorian, apply to the total gross earnings. If it's kept very simple and quick you'll be more likely to do it - and/or to communicate the method effectively to your partner if they are responsible for handling the financials, as often happens.

Given this example, if in your first year your gross revenues (banked payments received) are say ?50,000, assuming you are VAT registered, then your tax liabilities will be (roughly): From this example you can see that setting aside 45.5% of earnings (yes it's a lot isn't it - which is why you need to anticipate it and set the Cyrus´ Career, money aside) would comfortably cover VAT and income tax liabilities. To be extra safe and simpler in this example you could round it up to 50%. The tax liability will obviously increase with increasing revenues - and in percentage terms too regarding personal income tax, since more earnings would be at the higher rate. You must therefore also monitor your earnings levels through the year and adjust your percentage tax contingency accordingly. As stated already above, the risk of under-estimating tax liabilities increases the more successful you are, because tax bills get bigger. In truth you will have some costs to offset against the earnings figures above, but again for the purposes of establishing a very quick principle of saving a fixed percentage as a tax reserve until you know and can control these liabilities more accurately, the gray, above is a very useful simple easy method of Miley Cyrus´ Career initially staying solvent and on top of gray your tax affairs, which are for many people the most serious source of nasty financial surprises in successful start-up businesses. The above example is very simple, and is provided mainly for small start-up businesses which might otherwise neglect to provide for tax liabilities. The figures and percentages are not appropriate (but the broad principle of forecasting and providing funds for tax liabilities is) to apply to retail businesses for Miley Career example, or businesses in which staff are employed, since these businesses carry significant costs of sales and overheads, which should be deducted from revenues before calculating profits and taxes liabilities.

Neither does the dorian gray, example take account of the various ways to reduce tax liabilities by in Shakespeare's and Juliet, reinvesting profits in the business, writing off stock, putting money into pensions, charitable donations, etc. A third tip is - in fact it's effectively a legal requirement - to inform your relevant tax authorities as soon as possible about your new business. Preferably do this a few weeks before you actually begin trading. That way you can be fully informed of the tax situation - and your best methods of dealing with tax, because there are usually different ways, and sometimes the who wrote gray, differences can be worth quite a lot of money. I do not go into more detail about tax here because it's a very complex subject with wide variations depending on your own situation, for which you should seek relevant information and advice from of dangerous, a qualified accountant and/or the who wrote gray, relevant tax authorities.

template and structure for a feasibility study or project justification report. First, and Cyrus´ Career, importantly, you need to clarify/confirm the criteria that need to be fulfilled in gray order to justify starting or continuing the project or group, in other words, what do the decision-makers need to see in on The Characters and Prejudice order to approve the project or its continuation ? Then map these crucial approval criteria into gray, the following structure. In other words, work through the following template structure according to, and orientated as closely as you can to, the approval criteria . On Of Hitler’s Officers. (These points could effectively be your feasibility study or report justification structure, and headings.) past, present and particularly future ('customer') need (for the outputs/results produced by group or project) benefits and dorian gray, outcomes achieved to Cyrus´ Career Essay, date for who wrote what cost/investment benefits and outcomes to be produced in the future resources, costs, investment , etc., required to produce future required outcomes and benefits (identify capital vs revenue costs, i.e., acquisition of on The of Pride and Prejudice major assets and gray, ongoing overheads) alternative methods or ways of satisfying needs, with relative cost/return (return on Essay on The and Prejudice investment) comparisons (ie., what other ways might there be for satisfying the need if the group or project doesn't happen or ceases?) outline strategy and financial plan , including people, aims, philosophy , etc (ideally tuned to meet the authorising power's fulfilment criteria) for proposed start or continuation of project (assuming you have a case, and who wrote gray, assuming there is Expressions in Shakespeare's and Juliet no better alternative) Keep it simple. Keep to the facts and figures. Provide evidence. Be clear and concise.

Refer to the tips about effective writing. If possible present your case in person to the decision-makers, with passion, calm confidence and dorian, style. Of Law. Look at the tips on presentations, and assertiveness. tips on finding and working with business planning advisors and consultants. If you need help putting together a business plan, and dorian, if you want to get the best from the engagement, it's important to find the right person to work with, and to establish and maintain a good working relationship with them. Essay. If you are great big organisation you'll probably not need to work with outsiders, and if you do then you'll probably opt for a great big supplier, however there are significant benefits from dorian gray, working with much smaller suppliers - even single operators - and if you are a small business yourself, then this is Expressions of Love in Shakespeare's Essay probably the dorian gray, best choice anyway: to patience agbabi, seek a good single operator, or small partnership of experts. Here are some ideas of what to look for.

You'll be best finding someone who meets as much of gray this criteria as possible: lives close-by you so you can work face-to-face with them and get to know each other properly, and so that their time is efficiently used, instead of being in traffic on their way to of law, and from your place is dorian high integrity and patience agbabi, very discreet is who wrote grown-up and got no baggage or emotional triggers - wise and mature - and and Prejudice, it needn't be an age thing can help you see and decide where and how you want to take the business, rather than tell you where he/she thinks you need to go - a mentor not an instructor understands or can immediately relate to your industry sector and type of work is experienced working with small family companies, but is also a big picture strategist and visionary (advisors who've only ever worked with big corporations can sometimes be a bit free and easy with relatively small amounts of dorian gray money - you need someone with a very very practical approach to managing cash-flow, and real business realities, who've worked in situations without the protection of vast corporate bureaucracy and the lack of transparency that this often brings) is Career triple-brained or whole-brained - mostly front-brained - (see the stuff on who wrote dorian gray Benziger) - intuitive-creative, thinking, but also able to Miley Cyrus´ Essay, be personable and grounded, subject to the point below complements your own strengths and fills the gaps and weaknesses in your collective abilities (again see the stuff on Benziger and Jung etc) - ie., if collectively you need hard facts and who wrote dorian gray, figures and logic then seek people with these strengths - conversely if you are strong on all this, then seek the creative humanist ethical strengths - he/she must work with you in a balanced team - so that the team has no blind spots, and Expressions in Shakespeare's Romeo Essay, no subjective biases in style or emphasis has two or three referees you can talk to and see evidence of who wrote past work (although if you check most of the above it will be a formality) doesn't smoke or drink too much isn't desperate for the work. As regards finding someone like this, without doubt the most reliable and quickest method is by networking introductions through trusted people. The person you seek might be three or more links away, but if it's a friend or associate of someone trusted, by someone who's trusted, by someone you trust, then probably they'll be right for you. Start by talking to greg of dangerous minds, people you know and asking if they know anyone, or if they know anyone who might know anyone - and take it from who wrote dorian, there. The chances of finding the Essay, right person in the local business listings or directory, out of the blue and from cold, are pretty remote. Replying to adverts and marketing material from consultants is a lottery too. You'll find someone eventually but you'll need to kiss a lot of gray frogs first, which takes ages and is not the cleverest way to greg of dangerous minds, spend your valuable time. For something so important as business planning advice or consultancy use referrals every time.

Referrals work not only because you get to who wrote dorian gray, find someone trusted, but the person you find has a reasonable assurance that you can be trusted too, you see: good suppliers are just as choosy as good clients. It works both ways. Be prepared to reward the functions of law, person in whatever way is appropriate and fair (I'm thinking percentage share of incremental success beyond expectations - perhaps even equity share if the person is gray really good and you'd value their on-going contribution and of law, help). Often the best people won't ask for much money up front at all, but from your point of who wrote dorian gray view you will attract a lot more commitment and on The Characters of Pride and Prejudice, work beyond the call of normal duty from them if you reward higher than they ask or need. Good suppliers are immensely motivated by good clients and who wrote dorian, lots of appreciation, even if they don't want the Expressions of Love Romeo, financial reward. Good suppliers have usually seen too many ungrateful greedy people taking them for granted and dorian, penny pinching, and will tend to sack clients like these without even telling them why, and move on to more deserving enjoyable work with people who are fair and appreciative, which is how you'll be I'm sure. Finally, when you've found the right person, always continually agree expectations and invite feedback about how the of Love Romeo, relationship is working, not just how the work is who wrote gray going. starting your own business - or starting any new business.

These are the simple rules for planning and starting your own business. Patience Agbabi. The principles also apply to planning and starting a new business within an organisation for someone else. In amongst the distractions and details of new business planning, it is important to keep sight of the basic rules of new business success: Your successful new business must offer something unique that people want. Uniqueness is vital because otherwise there is no reason for who wrote dorian customers to buy from you. Anyone can be or create a unique business proposition by thinking about it clearly.

Uniqueness comes in on Anti-Nazi Tendencies of Hitler’s Officers all shapes and sizes - it's chiefly being especially good and different in a particular area, or field or sector. Uniqueness can be in a product or service, or in a trading method, or in you yourself, or any other aspect of your business which makes what you are offering special and appealing to people. You will develop your own unique offering first by identifying what people want and which nobody is providing properly. Second you must ensure that your chosen unique offering is who wrote dorian also an extension of of dangerous your own passion or particular expertise or strength - something you will love and enjoy being the best at - whatever it is. Every successful business is dorian gray built on someone's passion. new business start-ups by older people. If you already have a career behind you, and you wonder if you've got it in you to compete and succeed in the modern world, consider this. First - you have definitely got it in you to succeed. Experience and greg of dangerous minds, wisdom are fundamental building blocks of dorian gray success, and will be for you from the moment you start looking at yourself in Essay of Hitler’s Officers this way. The reassuring wisdom that older people generally possess is extremely helpful in forming trusting relationships - with customers, suppliers, partners, colleagues, etc - which are essential for good business.

Added to who wrote dorian, this, as we get older we have a greater understanding of our true passions and capabilities; we know our strengths and styles and tolerances. This gives older people a very special potency in on Anti-Nazi of Hitler’s business. Older people know what they are good at. They play to their strengths. They know which battles they can win, and who wrote, which to avoid. Older people are also typically better at handling change and on, adapting to new things than younger people. This is because older people have had more experience doing just this. Adapting to change and working around things are significant capabilities in achieving new business success. If you are an older person considering starting a new business, think about the things you can do better than most other people - think about your strengths and use them. business start-ups for younger people.

Younger people can be very successful starting new businesses just as much as older people can be. The essential principle of playing to who wrote dorian, your strengths applies, although the implications are different for younger people compared to older people. Younger people are likely to functions of law, have lots of dorian fresh ideas. This is an advantage, so avoid people pour cold water on Miley them. Test your ideas on potential customers, rather than to gray, take advice from those people who are ready with their buckets of water. Next, get the help you need. It's difficult for young people to patience agbabi, know all the answers.

You'll have the ideas and the energy to make things happen, but consider the gaps in your experience, and the things you don't enjoy doing, and seek good quality reliable help for these things. Getting good help at what you can't do or don't want to gray, do will enable you to put all your energy into what you are good at and what you want to spend your time doing. Young people sometimes try to force themselves to fit into roles or responsibilities that are not comfortable or natural. This is de-stabilising and stressful. Learn what you love and excel at, and focus on building success from this. Which brings us back to playing to your strengths. All successful businesses (and people who become successful working for others) are based on the person using personal strengths and Miley, pursuing personal passions.

Success in business is who wrote always based on doing something you love and enjoy, which is fundamentally related to your natural strengths and unique personal potential, whatever that is. The sooner you identify these things in yourself, the sooner will build sustainable business success. planning business success - in summary. Spreadsheets, mission statements, planning templates and other process elements of new business creation and development are tools. They enable the minds, business to be properly structured, started and run. They are essential of course, but in themselves they don't determine success. Business success is who wrote gray determined by Cyrus´ Essay, deeper factors. Increasingly business success depends on having a solid philosophical foundation - where relevant interests, inside and outside of the organization, are balanced rather than conflicting. The bigger the who wrote gray, business, the of Love and Juliet Essay, more widely it must consider how it relates to external interests and responsibilities - to society and the world at large. A business with this sort of harmony and balance built into who wrote dorian gray, its shape and Career, principles at the outset has a huge advantage over a business which contains tensions and competing pressures. Gray. Within these considerations, relationships - as explained by the Psychological Contract - are crucially important in every business.

Businesses ultimately depend on people, and people depend on Essay of Pride and Prejudice relationships. Aside from this - and without diminishing the significance of other vital business components such as reliability, value, quality, etc., which are necessary merely to survive at a basic level - uniqueness and passion are the remaining special ingredients for success: Uniqueness (just one word, with so many implications) - so that people will want what you offer, and Passion, so that you will enjoy being and offering your best - and so that this belief and commitment conveys to dorian gray, others.

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A Brief Overview of the Susan Smith Court Case Essay. On the night of dorian October 25, 1994 Susan Smith took the lives of her two sons. Susan Smith committed the most unthinkable act when she broke humanity#8217;s most sacred trust, the love of a mother for her children (Crime Library). On November 18, 1994, a hearing was held before Circuit Judge John Hayes at the request of Solicitor Thomas Pope. Pope requested that Susan undergo a psychological examination by an impartial physician to determine whether she was criminally responsible for the crime she had confessed to and if she was competent to stand trial (Crime Library). On July 11, 1995, after a two-day hearing, Judge Howard ruled that Susan was mentally competent to stand trial. The trial was scheduled on Tuesday, July 18, 1995, the day the Cyrus´ Career trial was set to dorian begin, the Union County Courthouse received a bomb threat that required the evacuation of Essay Characters everyone inside. Dorian? The man who telephoned the threat was quickly found and arrested. Opening statements began on Essay Officers, Wednesday, July 19, 1995 and who wrote dorian gray the closing statements were given on Saturday, July 22, 1995 (crime Library). Patience Agbabi? Susan Smith had been convicted of killing her two children but what really happened that night. On the night of October 25, 1994 she came to the Shore of dorian John D. Long Lake, Susan drove across a portion of the seventy-five-foot boat ramp and parked her 1990 burgundy Mazda Protege in the middle of the ramp.

At first Mrs. Smith wanted to commit suicide. She shifted the Mazda into neutral and felt the car slowly begin to roll down the remaining length of the boat ramp. Essay On Anti-Nazi Tendencies Of Hitler’s Officers? The car only traveled a few yards before Susan stepped on the brake. She opened her door and stepped out of the who wrote car.

Her attempt at suicide was not accomplished but that little incident didn#8217;t conclude her big scheme (Crime Library). Susan Smith released the emergency brake and softly closed the driver#8217;s side door. The car drifted into John D. Miley Cyrus´ Career? Long Lake and dorian gray entered the water slowly and did not submerge immediately. It took almost six minutes for the car to be fully submerged (Crime Library). She turned away from the sinking car and began to patience agbabi run toward a small house. Who Wrote Dorian? Shirley McCloud was calming herself in the living room of her home reading the Union Daily Times #8220;Please help me!#8221; #8220;He#8217;s got my kids and patience agbabi he#8217;s got my car.#8221; Shirley led Susan Smith into her home and Susan told her, #8220;A black man has got my kids and my car.#8221; Shirley#8217;s husband, Rick told his son Rick, Jr. to gray call 911 (Crime Library).

She claimed that #8220;I was stopped at the red light at Monarch Mills and a black man jumped in greg, and told me to drive.#8221; #8220;I asked him why was he doing this and he said shut up and drive or I#8217;ll kill you.#8221; Susan continued and told Shirley that, at the abductor#8217;s direction, she drove northeast of Union for about four miles until, #8220;he made me stop right past the sign.#8221; Shirley confirmed that the sign was for the John D. Long Lake, which was located, several hundred yards outside of Shirley#8217;s front door. #8220;He told me to get out. He made me stop in the middle of the who wrote dorian road. Nobody was coming, not a single car.#8221; Susan continued, #8220;I asked him, #8216;why can#8217;t I take my kids?'#8221; Susan told Shirley that the man said, #8220;I don#8217;t have time.#8221; Susan said that the man pushed her out of Career her car while he was pointing a gun at her side. Susan continued by telling Shirley that #8220;When he finally got me out who wrote dorian gray he said, #8220;Don#8217;t worry, I#8217;m not going to hurt your kids.#8221; Susan described how she had laid on Essay Characters of Pride and Prejudice, the ground as the man drove away as both of her sons cried out for their mother (Crime Library). During the investigation Susan and using the description she provided composed a sketch of gray a black man, around forty years of age, wearing a dark knit cap, a dark shirt, jeans and a plaid jacket.

Throughout October 26, 1994, Union County sheriff deputies and SLED agents searched the area surrounding John D. Long Lake. Cyrus´? The deputies found that Mrs. Smith had lied in many different aspects of who wrote her story. On Thursday, November 3, 1995, the ninth day since the carjacking and Essay Tendencies disappearance of the Michael and Alex Smith Susan Smith admitted to murdering her two kids. The reasoning Susan gave for killing her two kids was Susan told Wells about the crushing isolation she had felt while driving her Mazda along Highway 49 on the night of October 25th and who wrote dorian the consuming desire she had to commit suicide. Susan had planned to drive her sons to Career Essay her mother#8217;s house, but emotionally she felt so bad that she felt even her mother could not help her. Susan told Wells that her whole life had felt wrong and that she felt she could not escape the loneliness, isolation and failure that had ensnared her. Susan told Wells about her abortion, her troubled marriage to David and her affair with Tom Findlay. She wanted to commit suicide, but she did not want her sons to dorian gray suffer.

Susan believed if she killed her sons first and then committed suicide, that her sons would suffer less, rather than if she committed suicide and left them on Essay on Anti-Nazi of Hitler’s Officers, their own. Who Wrote Dorian? Yet, something was stopping her from surrendering to of dangerous minds her depression and loneliness. Dorian Gray? She did not want to commit suicide, what she wanted was relief from all the of dangerous minds stresses and who wrote dorian gray burdens that overwhelmed her. She felt that her life was filled with loss and rejection, and that the responsibilities of being a single mother were overwhelming (Crime Library). The only of law Party involved was Susan Smith.

The popular opinion was that Susan Smith was a cold-blooded murderer who killed her children in the hope of reclaiming her lover would decide whether she would die in the electric chair or receive a life in dorian, prison sentence. She was sentenced to life in prison but is up for parole in 2025. Essay Of Pride? University/College: University of California. Type of paper: Thesis/Dissertation Chapter. Date: 11 July 2016.

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ceo essay roadmap I remember when I first fell in love with cars. It started small with Hot Wheels when I was three and Micromachines when I was six. Who Wrote Gray. Everything about them was fast and exciting even the in Shakespeare's Romeo Essay, commercials were narrated by the Worlds Fastest Talker. I loved them. Then, when I turned 12, my dad and dorian gray I began taking annual trips to see the real thing at the New York International Auto Show. I looked forward to going every year, because even at Essay Characters of Pride and Prejudice that young age, I felt a connection to cars and the freedom they represented. I think, in some ways, it was my love of cars that largely influenced how I saw the world.

But it wasnt until I took a life-changing city planning course in college that I had an epiphany: Cars werent just shaping my worldview; they were shaping the world, itself. In the class, we learned about the who wrote gray, history of cities and the massive impact transportation had on their evolution both on how they were built and how people lived in of Love in Shakespeare's Romeo and Juliet Essay, them. Who Wrote Dorian Gray. From then on, I couldnt help thinking about the inextricable link between transportation and the design of the cities I was living in. Essay On The Characters. And I started noticing a very basic problem everywhere, hiding in front of our eyes. Next time you walk outside, pay really close attention to dorian the space around you. Next time you walk outside, pay really close attention to the space around you.

Look at how much land is devoted to Expressions of Love in Shakespeare's Romeo and Juliet Essay cars and nothing else. Who Wrote Dorian. How much space parked cars take up lining both sides of the street, and how much of Essay of Pride and Prejudice, our cities go unused covered by parking lots. It becomes obvious, weve built our communities entirely around cars. And for who wrote gray the most part, weve built them for cars that arent even moving. The average vehicle is used only 4% of the time and parked the other 96%. Most of us have grown up in cities built around the automobile, but imagine for a minute, what our world could look like if we found a way to Essay Anti-Nazi Tendencies of Hitler’s Officers take most of these cars off the road.

It would be a world with less traffic and less pollution. A world where we need less parking where streets can be narrowed and sidewalks widened. Its a world where we can construct new housing and small businesses on parking lots across the country or turn them into green spaces and parks. Thats a world built around people, not cars. All of who wrote dorian, this is possible. In fact, as we continue into our new century, I believe were on the cusp of nothing short of a transportation revolution one that will shape the future of our communities. And it is within our collective responsibility to ensure this is done in patience agbabi, a way that improves quality of life for everyone.

The coming revolution will be defined by dorian three key shifts: 1. Autonomous vehicle fleets will quickly become widespread and Anti-Nazi Tendencies will account for the majority of dorian gray, Lyft rides within 5 years. Last January, Lyft announced a partnership with General Motors to launch an on-demand network of autonomous vehicles. If you live in San Francisco or Phoenix, you may have seen these cars on the road, and within five years a fully autonomous fleet of of law, cars will provide the majority of Lyft rides across the dorian gray, country. Tesla CEO Elon Musk believes the transition to autonomous vehicles will happen through a network of autonomous car owners renting their vehicles to others. Elon is right that a network of vehicles is critical, but the transition to an autonomous future will not occur primarily through individually owned cars.

It will be both more practical and Essay Characters of Pride appealing to access autonomous vehicles when they are part of Lyfts networked fleet. Why? For starters, our fleet will provide significantly more consistency and availability than a patchwork of privately owned cars. Who Wrote Dorian. That kind of program will have a hard time scaling because individual car owners wont want to rent their cars to strangers. And most importantly, passengers expect clean and well-maintained vehicles, which can be best achieved through Lyfts fleet operations. Today, our business is dependent on being experts at maximizing utilization and managing peak hours, which allow us to provide the most affordable rides. This core competency translates when we move to of Pride and Prejudice an autonomous network. In other words, Lyft will provide a better value and a superior experience to customers. Ill have more to dorian gray say on how the autonomous network will work a bit later in this piece. 2. Patience Agbabi. By 2025, private car ownership will all-but end in major U.S. cities.

As a country, weve long celebrated cars as symbols of freedom and identity. But for many people especially millennials this doesnt ring true. We see car ownership as a burden that is costing the average American $9,000 every year. Dorian Gray. The car has actually become more like a $9,000 ball and chain that gets dragged through our daily life. Owning a car means monthly car payments, searching for parking, buying fuel, and dealing with repairs. Ridesharing has already begun to empower many people to live without owning a car. The age of functions, young people with drivers licenses has been steadily decreasing ever since right around when I was born. In 1983, 92% of 20 to 24-year-olds had drivers licenses. In 2014 it was just 77%.

In 1983, 46% of 16-year-olds had licenses. Today its just 24%. Who Wrote. All told, a millennial today is 30% less likely to buy a car than someone from the functions, previous generation. Every year, more and dorian gray more people are concluding that it is simpler and more affordable to live without a car. And when networked autonomous vehicles come onto the scene, below the cost of functions of law, car ownership, most city-dwellers will stop using a personal car altogether. 3. Who Wrote Dorian. As a result, cities physical environment will change more than weve ever experienced in our lifetimes. So why should you care about changes in transportation? Even if you dont care about cars even if you never step into greg of dangerous minds a Lyft or an autonomous vehicle these changes are going to transform your life.

Because transportation doesnt just impact how we get from dorian gray, place to place. It shapes what those places look like, and Romeo Essay the lives of the dorian gray, people who live there. Transportation doesnt just impact how we get from Cyrus´ Career, place to dorian place. It shapes what those places look like, and the lives of the people who live there. The end of private car ownership means well have far fewer cars sitting parked and Expressions of Love in Shakespeare's Romeo and Juliet empty.

And that means well have the chance to redesign our entire urban fabric. Dorian. Cities of the future must be built around people, not vehicles. They should be defined by communities and connections, not pavement and on of Hitler’s Officers parking spots. They need common spaces where culture can thrive and where new ideas can be shared in the very places where cars previously stood parked and dorian gray empty. Taken together, this urban reimagination has the opportunity to deliver one of the most significant infrastructure shifts we have ever undertaken as a nation. And the good news is that we have to make these investments anyway.

The American Society of Civil Engineers recently gave U.S. Of Law. infrastructure a D+, estimating that our country requires $3.6 trillion in who wrote gray, infrastructure investment by 2020. If we have to rebuild and revitalize our roads and cities anyway, lets do it in a way that puts people, not cars, at Expressions of Love in Shakespeare's Romeo and Juliet Essay the center of our future. Before we continue looking forward, I want to take a moment to look back at how we got here. Because theres something I havent mentioned yet. This wont just be a transportation revolution: It will be Americas third transportation revolution. How We Got Here: Americas First Two Transportation Revolutions. America looked very different in the early days.

At the turn of the nineteenth century, the U.S. was made up of dorian gray, loosely connected, largely agricultural communities. If you wanted to travel over long distances, the covered wagon was pretty much your best option. The United States, in other words, were still pretty divided. That all changed over the next several decades, as America constructed a massive transportation network of canals and railroads. By 1860, the first revolution was in full swing as more than 30,000 miles of railroad track spread out across the U.S. and as tracks linked together, so did communities, economies, and people. Wherever these transportation networks went, small outposts were transformed into and Juliet thriving cities. Who Wrote Gray. Chicago, Baltimore, and Los Angeles exist as they do today because of transportation innovations that helped spark their growth. Now fast-forward into the next century, when the assembly line automobile came onto the scene. For individuals, this brought almost unprecedented freedom.

But for our cities, car ownership started a vicious cycle: as more cars filled the streets, more roads had to be built to greg minds accommodate them. This second transportation revolution caused communities to spread farther and farther apart, which made having constant access to a car increasingly necessary resulting in dorian, even more cars that needed even more space. In the process, our cities were dramatically reshaped to on of Hitler’s favor cars over communities. Across the country, city planners wanted to make it as easy as possible for who wrote gray drivers to access metropolitan areas. That often meant building highways straight through the centers of functions, our most vibrant cities. Neighborhoods were literally split in half, and many never recovered. In some cases, neighborhoods were demolished to make room for cars. Who Wrote Dorian Gray. In Los Angeles, for of Love in Shakespeare's Romeo and Juliet instance, engineers built structures like the Four Level Interchange, which connects the 101 with the 110 and hosts 425,000 cars a day. Who Wrote. The builders made room for greg of dangerous it by knocking down 4,000 houses and apartment buildings that were there before.

In addition to who wrote gray widespread demolition, there was also a more subtle way that cars began to reshape our cities. Streets themselves used to of dangerous look very different than they do today. Most were more narrow, leaving room for sidewalks, front yards, and places where people could come together outside. Back then, people used city streets as public spaces. Streets were where children could play. A place for shopping, where you could stop at dorian a cart on the way home to pick up everything from of Pride and Prejudice, dinner ingredients to shoes for your family. Who Wrote Gray. People spent a lot of time outside on of Love in Shakespeare's Essay the street, making friends, seeing neighbors, and gray living their lives within a true community. But when streets began to be redesigned for more and more cars, all of Expressions Essay, these other benefits suffered. Dorian. As time went on, streets became a place solely for cars. They encroached closer to Miley Cyrus´ Career Essay homes.

Yards disappeared. People were left with narrower sidewalks or no sidewalks at all. That meant less foot traffic, which made it harder for small businesses, shops, and restaurants to flourish. Development patterns changed dramatically and the strip mall was born. And with fewer people outside, neighborhoods also became less safe because we lost the benefit of having eyes on the street most hours of the day. For the first time in who wrote dorian gray, history, cities were no longer centered on human social interaction. All of this made it harder for a community to thrive. And as changes like this played out Essay on Anti-Nazi Tendencies of Hitler’s across the country, the face of Americas cities was transformed for who wrote generations. At this point we should probably take another step back to answer a simple question: Why is a company built around cars complaining about cars? The answer is that vehicles themselves arent the problem. The problem is how we use them and just as importantly, how we dont.

I studied hospitality in college, so sometimes I cant help looking at the world through the lens of Characters of Pride and Prejudice, a hotel. Whats the occupancy? Are you getting great service? And its actually interesting to think this way about transportation to imagine that our ground transportation is being run like a hotel. To measure the health of our transportation hotel, lets start by looking into how much money we spend on car ownership and how often we actually use our cars. It may shock you, but Americans spend more than $2 trillion every year on dorian gray car ownership more money than we spend on food. Whats even more staggering is that for all the money we spend on them, the Cyrus´ Career Essay, 250 million cars in America are only occupied 4% of the time. Who Wrote Dorian Gray. Thats the equivalent of 240 million of the 250 million cars being parked at all times. Essay Anti-Nazi. For the most part, your car isnt actually a driving machine at who wrote all. Expressions Of Love In Shakespeare's Romeo And Juliet. Its a parking machine. Can you imagine a hotel where almost every room is empty?

A hotel that spends an gray, enormous amount of money maintaining those empty rooms, no matter how little theyre used? It would go out of business tomorrow. Tendencies Of Hitler’s Officers. And if you think about occupancy of cars the same way, the observation is simple: America is running a failing transportation business. America is running a failing transportation business. Plus, think about where all those unused cars sit while theyre idle. In 2011, researchers estimated that there are at gray least 700 million parking spaces in the U.S. That means our country has more than 6,000 square miles of parking bigger than my home state of Connecticut. We cant be this inefficient anymore, because were about to hit an inflection point that will strain our cities resources like never before.

The U.S. already has ten cities with more than a million people. And our urban population is growing fast. By 2050, almost 100 million more people will move to American cities. We dont have enough space, housing, or public transit to greg minds accommodate this population influx, especially while keeping cities livable and desirable places to be. And while fixing transportation wont solve all these problems, it certainly doesnt help to continue devoting so much of our space to unoccupied cars. The Third Transportation Revolution.

The good news is we dont have to keep building our country around car ownership. Technology has redefined entire industries around a simple reality: you no longer need to own a product to enjoy its benefits. Gray. With Netflix and streaming services, DVD ownership became obsolete. Spotify has made it unnecessary to own CDs and MP3s. Eventually, well look at owning a car in much the same way. A full shift to patience agbabi Transportation as a Service is finally possible, because for the first time in human history, we have the tools to create a perfectly efficient transportation network. We saw this potential in 2012 when Lyft became the first company to establish peer-to-peer, on-demand ridesharing, which is now what the world knows simply as ridesharing. What began as a way to unlock unused cars, create economic opportunities and reduce the cost of transportation, has today become the way millions of Americans get around. Ridesharing is just the first phase of the dorian gray, movement to end car ownership and greg reclaim our cities. Ridesharing is just the first phase of the movement to end car ownership and reclaim our cities. As I mentioned before, the shift to autonomous cars will expand dramatically over the next ten years, transforming transportation into the ultimate subscription service.

This service will be more flexible than owning a car, giving you access to all the transportation you need. Dont drive very often? Use a pay-as-you-go plan for a few cents every mile you ride. Take a road trip every weekend? Buy the unlimited mileage plan. Going out every Saturday? Get the premium package with upgraded vehicles.

The point is, you wont be stuck with one car and limited options. Through a fleet of autonomous cars, youll have better transportation choices than ever before with a plan that works for you. Using the Lyft network will also save you money. Heres why: We dont often think about it, but owning a car and making monthly payments also means paying retail prices for every aspect of gray, getting where you need to go fuel, maintenance, parking, and insurance. In a future subscription model, the network will cover all of these costs across a large network of cars, passing the savings onto you. Expressions Of Love In Shakespeare's And Juliet Essay. We cut the hassle and you get the one thing you really want: the true freedom to ride. Once this happens once autonomous networks provide better service at a lower cost our country will pass a tipping point. And by 2025, owning a car will go the way of the DVD.

Until then, over dorian, the next five to 10 years there will be both driver and driverless cars on the road, which we call a hybrid network . We are currently in the first of three phases, and will be until vehicles can be operated without any human intervention. That said, we dont have to wait until autonomous cars are capable of Career, handling all kinds of who wrote dorian, rides without human intervention. In Shakespeare's Romeo. The second, or hybrid, period will be defined by a mix of who wrote, limited capability autonomous vehicles operating alongside human-driven ones. At first, fully autonomous cars will have a long list of restrictions. They will only travel at low speeds, they will avoid certain weather conditions, and there will be specific intersections and roads that they will need to navigate around. As technology improves, these cars will be able to drive themselves in more and more situations.

Hypothetically, Lyft could initially have a fleet of autonomous cars that completes rides under 25 miles per hour on greg flat, dry roads. Then, we could upgrade the fleet to handle rides under those same conditions, but at gray 35 miles per hour. And so on and so on, until every kind of trip can be completed by an autonomous car. Some people assume that the introduction of autonomous vehicles will mean human drivers are no longer needed. We believe that in the first five or more years following the introduction of autonomous vehicles, the need for patience agbabi human drivers will actually increase , not decrease . How is that possible? Rides in autonomous vehicles will be less expensive than any options today and who wrote gray will lead to patience agbabi more people using Lyft for more and who wrote more of their transportation needs. Tendencies Of Hitler’s. As people rely on Lyft for more of who wrote gray, their transportation, they are more likely to live car-free. And as more people trade their keys for Lyft, the overall market will grow dramatically.

When autonomous cars can only in Shakespeare's Romeo and Juliet solve a portion of who wrote dorian, those trips, more Lyft drivers will be needed to provide service to Essay Anti-Nazi Officers the growing market of who wrote dorian gray, former car owners. Remember when cell phone coverage transitioned from 3G to 4G? The 4G networks were slowly rolled out, first covering only the largest cities and eventually growing to cover larger and Anti-Nazi Tendencies larger portions of suburban areas. This ensures that people are always covered, one way or another. If you spend most of who wrote dorian, your time in a place thats only covered by Cyrus´ Essay 3G or even 2G, you still have a network to rely on. But as soon as you step into a spot with 4G coverage, you automatically get to try it. Just wait for the upcoming launch of 5G. Future 5G networks wont be introduced to who wrote dorian gray the world by new companies, they will be rolled out on top of the largest existing networks around the world. The introduction of Miley Career, autonomous vehicles will follow the same pattern, and will be the only way passengers are always covered. Safety is paramount, so any condition which remotely adds risk can be serviced through a hybrid network while the technology improves. If its snowing or raining we can turn off autonomous mode and still pick you up.

But all of this happens behind the who wrote gray, scenes. Patience Agbabi. For the who wrote gray, passenger, autonomous will just be another mode of transportation. And no matter where you want to go, youll be able to enjoy safe and reliable service from Lyft. Cars defined our cities. Now its time for us to redefine them. There are many concepts for Career Essay what the dorian, inside of self-driving cars will ultimately look like. Will they have couches and TV screens? Will happy hour take place with friends on Miley Career Essay the ride back from work? When our children say, Are we there yet? will the car respond?

But when it comes to autonomous vehicles, the most important question is not what they will be like on the inside. Its what changes they will enable in the world around them. Since autonomous networks will be much more efficient than individual ownership, a large number of cars will come off the road freeing up an enormous amount of who wrote dorian, space to Essay on Tendencies Officers devote to anything but cars. Eventually, well be able to who wrote dorian turn parking lots back into parks. Well be able to shrink streets, expand sidewalks, and make room for in Shakespeare's Romeo more pedestrians. That means more local shops and small businesses, more shared spaces, and more vibrant communities. This translates to better cities and better lives for people all over the world.

And we dont need to look into some far-off tomorrowland to dorian gray imagine what it will look like. Its already happening today. Its happening in New York City, which is expecting a million new residents by 2030. Under Mayor Bloomberg, New York embarked on Cyrus´ Career Essay a plan to reclaim 180 acres of dorian gray, roads from patience agbabi, vehicles and turn them into gray things like bike lanes and public plazas. The parking lot below the Manhattan Bridge, is now a plaza where New Yorkers go to eat lunch and of law spend time with friends. Just five years after reclaiming this space from cars, retail sales in the surrounding area increased 172% (Sadik-Khan, Janette. Streetfight: Handbook for an Urban Revolution. Pg. 254). Or look at San Francisco, where the historic Ferry Building was blocked for decades by a two-level freeway. Since locals couldnt really get there, it became a rarely-visited office building.

But when the road was damaged by an earthquake in 1989, the city saw an gray, opportunity. Instead of rebuilding the of Pride, space for cars, it tore down the gray, highway and functions reimagined the area as a place where people could gather. Who Wrote Dorian. Shops, restaurants, and cafes were built, and Career before long the who wrote gray, Ferry Building became the focal point of the San Francisco waterfront. On The Characters Of Pride. Every weekend, almost 25,000 people visit its farmers market and support local vendors. As a result, new neighborhoods emerged, and within five years, there was 51% more housing available in who wrote gray, the surrounding area. Look at Washington, DC, where the historic Georgetown district has begun widening sidewalks. Or cities like Phoenix and Portland, which are replacing parking lots with parks, cafes, and meeting spaces Theyre tearing up pavement and planting trees. Projects like this are happening all over the world, from Seoul to Barcelona, proving that taking back our cities is a global phenomenon. This opportunity is not simply about more parks and less parking, though. The design of our cities has tremendous implications on global economics, health, social equality, the functions of law, environment, and overall quality of life. The problem is, not nearly enough time is spent considering how we can improve our collective home.

Our society is at a fork in the road and whether we take the who wrote dorian, right path is not inevitable. I dont have all the answers, but what I do know is that decisive action must be taken by patience agbabi all of us business leaders, policymakers, city planners, and who wrote dorian citizens to Essay on The Characters of Pride realize the who wrote gray, full potential of this almost unprecedented moment in history. Over the next year, to encourage more discussion on what is needed to Essay on Anti-Nazi Tendencies deliver the who wrote, right change to on The Characters our cities, I will partner with experts in relevant fields to share and debate this opportunity through a column called The Road Ahead. It will examine the future through the who wrote, lens of transportation, and Career discuss the who wrote dorian, steps we need to Cyrus´ Essay take today to unlock an era of unbound social progress. We have a long way to go. But when I look at the world through my 9-month-old baby girls beautiful eyes, I know what we have to do. Who Wrote Dorian Gray. We must come together and on Anti-Nazi Tendencies grab this golden ticket to redesign an even greater home.

A home that drives community not cars to who wrote dorian the center of our everyday life. Clapping shows how much you appreciated John Zimmers story. @Lyft Co-Founder. Life is better when you share the ride.