Wednesday, August 26, 2020

Systems Analysis and Design

Zenith Financial is a quickly developing organization that owes some portion of its development to a few ongoing acquisitions. Zenith Financial currently needs to solidify the companies’ data innovation assets to dispose of repetition and offer data among the new organizations. The Chief Information Officer (CIO) has oversight duty regarding the venture and has employed Client/Servers R Us to build up the design for the new corporate data framework. Joe Consultant of C/S R Us introduced 3 customer/server plans to the CIO and is mentioning the CIO to choose one.The CIO isn't sure which middleware configuration is best for the company’s objectives. The CIO has asked Chris Consultant to introduce the focal points and disservices for every one of the other options. Foundation ACME Financial Incorporated (AF Inc. ) is a speculation banking organization that gives an on-line administration that permits their customers to get to record and market data. Summit Financial Inc. as of late obtained a few little and medium measured organizations all through the nation, each with their own budgetary and bookkeeping systems.Almost the entirety of the organizations have built up their own application programming for their analysts’ use in their day by day occupations, however just a couple gave on-line account administration. The systematic instruments depend on close ongoing business sector information and authentic market information. The CIO needs to unite the monetary and bookkeeping data into a corporate data framework that can bolster choice help applications for corporate administration. Normally, since the PC equipment is diverse for various organizations, the CIO hopes to redesign the equipment to suit the new Information Technology (IT) system.The CIO will choose the best diagnostic programming as the standard programming utilized by all organization examiners. Every neighborhood site will be required to give an on-line administration to their cl ients. Clients will be given the important application programming to get to their record data. At long last, ACME Financial has created exceptional information mining programming that gives them an upper hand. AF Inc. offers their clients speculation guidance dependent on the data inferred by the information mining software.Each account chief gets the data and afterward gives custom-made recommendationsâ to every client dependent on their portfolio. Framework Requirements The accompanying rundown of framework necessities mirrors the system’s needs (recorded generally arranged by need): 1. Accessibility: The CIO’s number one need is high accessibility. AF Inc. markets their unwavering quality and feels that most customers pick them for their reliability. The CIO needs to augment the system’s accessibility. To accomplish high accessibility, on the off chance that a local office can't offer help, at that point a client should consistently approach the on-line adm inistration through an alternate office. 2.Data Integrity: The prerequisite for information honesty fluctuates inside the framework. The most significant information are customer’s exchanges. It is fundamental that a customer’s exchange is rarely lost and the framework must ensure that every exchange is finished. Interestingly, information lost from the high information rate inputs, for example, Reuter’s and the NYSE, are handily recuperated during the each communicate so it isn't basic if a few information are lost during a communicate. 3. Execution: Financial markets are profoundly unstable; time affectability of information is estimated in minutes. Millions can be lost if data is postponed getting to the analysts.The framework must have the option to help data communicate all through the system. 4. Security: The CIO is worried about the security of the information mining programming and the data created by the information mining programming. The Chief Executi ve Officer thinks the information mining data programming gives an upper hand to the organization. In the event that an unapproved client approached the data they could take the information mining applications or take the data created by the information mining programming. In either case, the culprit could make indistinguishable speculation proposals from AF Inc. account managers.Therefore, if contenders approached the data the outcomes could be monetarily destroying to the organization. The CIO is worried that a contender could act like a client and hack into the profoundly touchy data through his on-line administration account. 5. Development: The CIO imagines a gradual relocation procedure to introduce the new framework because of the size of the change. Likewise, he anticipates that AF Inc. will proceed to develop and get more organizations. The CIO needs to have the option to grow more application programming as new client administrations are included. The CIO additionally need s to include progressively close constant data sources toâ the framework. 6.Backup and Recovery: The CIO comprehends that the framework will experience issues now and again. A key factor in deciding the system’s achievement is the manner by which rapidly the framework can recoup from a disappointment. Reinforcement and recuperation must be smooth and non-problematic. One approach to guarantee that the framework can without much of a stretch recuperate from a framework crash is to ensure the information is copied somewhere else on the framework. The corporate database is the essential back up for every one of the provincial workplaces. Design Each nearby office (Northeast, Northwest, Southeast, Southwest) has gets to a provincial data hub.Local workplaces use customer programming to get to the neighborhood application server. These application servers get to the nearby databases for practically the entirety of the data required regularly. For access to data required less much of the time the application programming should get to the focal database at corporate central command. Each local database has just the subset of data that is pertinent for its territory, though the corporate central station keeps up the entirety of the data from every area just as information that is interesting to corporate applications, for example, extra bookkeeping and friends money related information.The corporate office is likewise answerable for the information mining programming and data. Every one of the local databases is associated with high limit connects to the corporate database. At long last, the corporate office gets data from Reuter’s, NYSE, NASDAQ, and other monetary markets. The data stream varies every day from 30 †40 KBps to 4 †5 MBps. Twenty-five percent of the data is promptly communicated to the territorial workplaces to help the on-line account administration. All the data is separated and put away in the database. Structural Alternatives Alternative I: The Database Management System This elective exploits the all-inclusive usefulness gave by the mainstream social database the executives organizations, for example, Oracle and Sybase. All data is conveyed into the framework where it is quickly put away into one of the databases. The social database the board programming is answerable for the dispersion of data all through the framework. Customers speak with the databases through Standard Query Language (SQL). Corporate and provincial databases are kept synchronized utilizing highlights provided by the RDBMS software.Transactions are ensured by utilizing unique Transaction Processing Software. The seller provided RDBMS programming is answerable for back-up and recuperation of the considerable number of databases. Information security is taken care of at the line level inside every database. This implies customers can just get records for which their client has consent. Existing application programming may must be adjus ted to utilize SQL. Elective II: Common Object Request Broker Architecture (CORBA) This arrangement relies upon CORBA to integrate the customers and databases. CORBA is liable for circulating information over the system.The RDBMS programming is as yet liable for the back-up and recuperation, yet the databases are kept synchronized utilizing CORBA as the essential vehicle component for the information. Customers, application servers, and databases convey to one another through CORBA’s transport system. Existing application programming would be enclosed by IDL to speak with different applications. Extraordinary close constant taking care of use programming would send the data to every one of the provincial workplaces where it is coordinated to customers that buy in to the information.Alternative III: Message and Queuing (M&Q) The message and lining configuration utilizes business M and Q programming joined with an exchange preparing item to guarantee customer’s excha nges are finished. Dec Message Queue and MQ Series are a portion of the main items for informing and lining programming. Customers impart to different elements utilizing messages. Messages are saved in lines and the message and lining middleware is liable for message conveyance to the suitable customers. The product applications will be adjusted to send and get messages from queues.Questions to Answer (Total 100 focuses) The contextual analysis must be examined covering the plans and these inquiries with your partners, however your last review should be your synergistic work. Doing investigate on explicit items for the task ought to unquestionably be a group action. The absolute length of the review ought to presumably not surpass 5 pages. 1. Portray in more detail the design of each building other option. To do this you should substance out the points of interest of the different parts.This will require some examination on theâ products demonstrated (or other similar items that yo u find). Note that a few administrations are consequently given when a specific item is bought, while others must be created to fulfill the framework necessities. You ought to portray what administrations are consequently given by the items, which administrations would should be created, and how administrations ought to be circulated over the system. (40 focuses) 2. Assess every one of the options against the framework necessities, d

Saturday, August 22, 2020

Integrating Business Model Canvas in Feasibility Assessment of Share Essay - 136

Coordinating Business Model Canvas in Feasibility Assessment of Share Economy Businesses - Essay Example The Business Canvas Model’s Inspiration is a craftsman who accomplishes his work on canvas painting. The undercarriage of the model mulls over the buyer, the item offered, the framework and the monies of a plan of action. The Canvas Model is a perception of a plan of action that tries to clarify how a firm makes, conveys and catches esteem. There are nine structure hinders inside the Business Canvas Model. Its prominence is principally with business people for business advancement. An arrangement of a practicality concentrate with a plan of action is a vital business-arranging instrument. Being an offer economy business, the greater part of AirBnB’s client portions are related generally comprising of individual and business voyagers (PPTPOP 2014). Recognizing the various markets, for example, the mass market, specialty advertise, portioned, enhanced, or a multi-side stage is a vital stage all the while (Osterwalder and Pigneur 2013, p.164). The organization takes into a ccount a multi-sided showcase. It offers shared rooms; private rooms or a visitor could simply lease the whole spot. Practicality investigation is important to discover the hole in the present market (Hass2 008, p.48). The individual explorers were the underlying objective for Airbnb as they were the most alive to evaluating and progressively managable to where they remained. Airbnb's contribution is particularly famous with business explorers who need to remain in a spot for over a week and need to feel more plain than in an inn. The primary channels for client obtaining for AirBnB are its site and application, web-based social networking, open connection, and verbal. An offer economy business supports cooperative utilization in the economy (Botsman and Rogers2010, p. 132). Identifying how the offer of the organization is a key stage in the plausibility study (Johnson 2010, p.158).

Tuesday, August 18, 2020

Life After Syllabus Week

Life After Syllabus Week In college, there is a glorious week by the name of Syllabus Week. It is the first week of the semester when all of your new professors will do nothing more than discuss and outline what is coming up in the class. As a freshman, you will probably already think that you are experiencing all that college will throw at you; this would be a false notion. The other 15 weeks of the semester are what test each Illini on their path to becoming part of the alumni. You will have exams, papers, quizzes, and projects that will push you to dig deeper and become an even better student. It is important to consider all of the things that will make sure you are successful in the weeks ahead. 1. Get some rest.  Throughout your semester, you will spend a lot of time in class or studying. Make sure that in your off-time you are catching some zs, as well. Your brain will thank you when you have to start getting creative on that big paper later in the semester. About Education 2. Dont be afraid to go to office hours.  There will be many times during the semester when you have questions about assignments, material, and projects that do not have answers on the syllabus. This will be the time to go pay your professor a visit during office hours. Always remember that your professor is there to help and answer any question that you might have. 3. Call home. College life can be stressful sometimes and you will feel like taking a break from everything going on. This is the perfect time to call your family and just talk. You will feel so much more relaxed and they will love hearing from you as much as you love hearing from them. 4. Find your way of studying. It is so vital that you find a way to productively study your material. This means that you should seek out a good location, the right time of day, and possibly who you might want to study with. Having a nice rhythm of good study habits will make a world of difference in your grades. 5. Work hard. This semester will challenge you at times, but it is in those moments that we experience true greatness as we break through what we thought might be possible and achieve something greater. As a student at the University of Illinois, your work will not always be easy, but it will always be fulfilling. So remember to work hard and get excited for the grades that will follow. Jacob Class of 2019 I’m an Advertising student within the College of Media. My hometown is a place called Fairmount, Illinois, which is about 30 minutes from campus. I began my Illinois journey in the Division of General Studies.

Sunday, May 24, 2020

Hunger Games Essay plan - 1197 Words

‘The Hunger Games’ CEL Task: To show how the director uses film techniques to convey various themes in ‘The Hunger Games’ Introduction: Using your notes write an introduction in which you: Mention the title, director, year of release, where it was set. Clarify what the genre is, explaining exactly what this means. Name and briefly describe the main protagonist in a single sentence. Provide a plot summary. Do not write openings such as ‘I am going to talk about†¦Ã¢â‚¬â„¢ Always write in the third person in a CEL EXAMPLE: ‘The director, Gary Ross, uses many film techniques to convey the themes of†¦Ã¢â‚¬â„¢(only write the themes in the introduction that you are analysing in your essay). ‘The Hunger Games’ is an American science fiction film†¦show more content†¦Example: Think about the propaganda video shown during ‘The Reaping’. How is this similar to those shown in ‘1984’? How are the crowd reacting compared to Effie Trinket? What is being said at this point? Do the people of the districts feel the peace that President Snow proclaims. Look at the blog as there is some useful information about HOPE. Paragraph Five: Theme: Power. Using the PEAR structure, discuss How Katniss begins to affect the power balance in ‘The Capitol’ ? There’s information on the blog about the theme of power and a video clip which will give you a better understanding of Katniss’s role in upsetting the balance. Exa mple: Katniss’s relationship with Rue, and Peeta upsets the balance. The usual collaborations in the Hunger Games are about maximum power for killing the other tributes. Rue’s death scene and the way Katniss treats Rue with respect, and in turn District 11 that becomes the catalyst (somebody or someone that makes a change happen) for change. The ‘berry’ scene at the end is very powerful. Paragraph six Theme: Appearance versus reality (what is real? and what is only appearance?) Using the PEAR structure, look at how the director uses techniques to show us how Katniss has to change to stay alive in ‘HungerShow MoreRelatedThe Hunger Games Trilogy1719 Words   |  7 PagesHannah Hirschhorn Essay 10/16/12 The trilogy of The Hunger Games written by Suzanne Collins, focuses on a country that is being controlled by an oppressive government and the people who are fighting against it for their freedom. Although the odds are against the rebels, they continue to combat tyranny at the risk of their own lives. The story takes place in the not too distant future in a country called Panem, which represents the United States. The Capitol, which is the center of the nationalRead MoreEssay On The Hunger Games1027 Words   |  5 PagesThe Hunger Games - Essay By Lauren Wheeler Throughout the whole story of The Hunger Games, the author Suzanne Collins’ personal story plays a major role in the events of the annual hunger games, and is a great influence on the personality and development of the two tributes from District 12 and their struggle to survive in the cruel, harsh arena. The story of the Hunger Games takes place in the destroyed nation of North America, which is now Panem and contains twelve districts. These districtsRead MorePersuasive Essay : Hunger Games772 Words   |  4 Pages Persuasive essay Hunger games, the time my mom left to cuba,and the right to the street of Memphis emplies that it is beneficial to be sheltered Rather than self governor. If we were all self governor most of us probably wouldn t be alive. In The hunger games by Suzanne collins, thirteen districts attempted to start a Revolution against the Capitol. They failed and district 13 was destroyed. An annual t elevised death match called the hunger games was created by the CapitolRead MoreThe Hunger Games, Directed By Neil Burger1181 Words   |  5 Pagesconsequences, framed in context of how a movie with different scripts can achieve its highest-priority themes and guarantee positive ratings. A 2012 film, The Hunger Games, directed by Gary Ross and 2014 film, Divergent, directed by Neil Burger presents two ideal films focusing on the ethical decisions made by the main characters. This essay aims at identifying the causes and effects of ethical decisions made by the main characters, the impacts of these decisions, how these decisions affect the societyRead MoreA Modest Proposal By Jonathan Swift1647 Words   |  7 PagesProposal,† tries to present different ideas in order to change the situation of Ireland. Through his proposal, he is able to get people’s attention, and the way he uses satire throughout the article made his argument more successful. He wrote this essay to sh ow how ignored and bad the state of Ireland and its social classes are. In â€Å"A Modest Proposal†, Swift effectively uses rhetorical exaggeration to express his offense towards England’s politicians, and the status of the poor people in the countryRead MoreCharacter Analysis of Katniss Everdeen from The Hunger Games by Suzanne Collins549 Words   |  3 Pages The Hunger Games is a trilogy novel book written by Suzanne Collins. The book is about being selected in a game where everything is about winning, and by winning you live another year with fame, and by losing means you die and known for not being strong enough. In this essay I’m going to analyze a character from the book, and write why I think the character is interesting. The person you are about to read about is Katniss Everdeen and also the main person in the book. Katniss Everdeen is a teenageRead MoreThe Hunger Games Movie Analysis1935 Words   |  8 PagesIn the following film, The Hunger Games directed by Gary Ross, it focuses primarily on the protagonist, Katniss Everdeen, who volunteers to partake the Hunger games tribute that occurs once a year. Every year in each district, each of the two members of each gender is selected to fight the annual Hunger Games. Katniss intends to be the center of attention of this film, which gives the audiences a better insight of the movie, also revealing additional themes that the author is trying to convey. AtRead MoreThe Origin Of Archetypes : An Archetype2192 Words   |  9 Pagesstar crossed lovers throughout history, you have the famous play â€Å"Romeo and Juliet† which is a four-hundred year old drama, then you have Paolo Francesca, a short story in Dante’s Inferno, a five-hundred year old epic, then you have the modern Hunger Games. Most of the lovers in these story tried to be together, but mostly it failed at the end, they all some sort of issue blocking them from being with each other. The most famous example of star-crossed lovers are Romeo and Juliet. There are manyRead MoreThe Marshall Plan From Both The International Political Economic1822 Words   |  8 Pagesanalyze the Marshall Plan from both the international political economic (IPE) liberal and IPE critical theorist philosophies and what a theorist from each belief would say about the Marshall Plan in regards to its economic and political implications. The essay will do this first with an explanation of the IPE liberal theory; followed by an explanation of the IPE critical theory. Next, the essay will describe the background of the Marshall Plan aid and what the Marshall Plan hoped to accomplish inRead MoreReflection Paper On Psychology And Psychology1094 Words   |  5 Pagesaffecting my daily emotions, thoughts, and stresses. The areas of Psychology that push me toward my future goals and explain who I am today are my nurture, growth mindset, and motivation. Seeking to make sense of my past, present and future, this essay was written. From the point of view of an outside observer, it is understandable one may not understand the childhood that has had a profound impact in my later years. My parents are the two people I trust most in the world. This will change, inevitably

Wednesday, May 13, 2020

Narrative Essay - Original Writing - 1148 Words

Narrative â€Å"Here Maya, as long as you wear this I’ll always be with you,† my dad said as he clipped a small bow into my hair. â€Å"I can’t believe tomorrow will be your first birthday, and I have to miss it. I love you more than the world baby girl.† He kissed my forehead as he lowered me into the crib. â€Å"Daddy don’t go, please!† I begged him, â€Å"I’m going to miss you so much.† â€Å"Munchkin I have to go, I’ll only be gone 2 days and it’ll fly by so fast that when I come home you’ll think I never left.†He hugged my older brother and sister, and then he was gone. As long as I can remember my dad had taken business trips once a month. Even after ten years it never got any easier seeing him go. He always told me he’d be before I knew it, but somehow that was never true. Whether he was gone 2 days, or 2 weeks it always felt like 2 centuries instead. When he left I built a wall up around me the second he walked out the door. I would sit in my room and only come out for meals, not talking to anybody. â€Å"Maya, dad died in a plane crash last night,† I hoped I would never hear those words, but when they left Sophia’s mouth I clasped on the floor. I went into shock, I didn’t cry, I didn’t speak, I just sat there on the floor for a minute. Then I ran. I bolted out the front door, running around the block. I ran past the school and through the park with Sophia chasing after me. When I finally got back to the house I ran to my room and slammed the door in her face. â€Å"Maya let me in!† Sophia screamed.Show MoreRelatedNarrative Essay - Original Writing1733 Words   |  7 Pages When I had laid the last of the bricks I took a step back to admire my handy work. Still silent in the catacombs, I knew I should be leaving before Fortunato awakes. I began my journey through the endless tunnels of corpses and adorning tombs. I could smell the lingering fragrance of death in the damp air as I stumbled along the dark, uneven pathway. I soon became overwhelmed with the feeling of exhaustion. I began to yell, â€Å"Help, can anyone hear me?† The deafening silence reminded me of a fateRead MoreNarrative Essay - Original Writing1643 Words   |  7 PagesNarrative I was about ten years old when this happened. It was in the fall of fifth grade, and I had just gotten settled into the new school year. My dad was deployed to Kuwait, and so for the time being it was just my mom, my brother, and I. He had been deployed previously, so I was used to him being away for months at a time. One thing that helped me get through the times he was deployed was my school who offered a special class called TDY on Friday mornings before the bell rang. TDY (TemporaryRead MoreNarrative Essay - Original Writing1505 Words   |  7 PagesNarrative Essay on different levels. The doctor would meticulously watch our actions then jot it down into his documents. After the exam was completed, we were instructed to stand in two even parallel lines and wait Three summers ago, I proudly graduated from Samuel Fels High School in Philadelphia, Pennsylvania. Graduating from High School was one of the happiest and memorable moments in my life. I was puffed up with pride as I walked down the aisle to accept my high school diploma. I hadRead MoreNarrative Essay - Original Writing1435 Words   |  6 PagesRei, Rei! My little sister shrieks. Her piercing scream reaches me when I get to my house front door. The family room darkens; the air thickens. Without thinking I sprint to her room, but her door is locked. Since when did she get a lock on her door?! Rei! Shelly cries out. Shelly it s okay, I ll save you! I throw my body against the door, but stop when a laugh that always gives me nightmares, rings in my ear. I look to my right, and as I do the house molds into the Hammerhead s menRead MoreNarrative Essay - Original Writing Essay727 Words   |  3 PagesAdrian Box 9/24/2015 Narrative Essay ENGL 1010-09 - Disbelief, fear, and disappointment filled my mind as I sat in the driver s car seat tilted back, the smell of smoke and dirt was all I could comprehend. The drivers floorboard and dashboard met with my feet wedged in between being crushed. It did not hurt, my body was numb. My mind was running wild. What just happened to me? In the distance, on that straight, two-way, narrowed road, I saw cars and trucks driving by completely oblivious of howRead MoreNarrative Essay - Original Writing2052 Words   |  9 Pageswritten in months, making excuses and procrastinating, she finally sat down to end her guilt for ignoring her only current connection with the outside world. Writing had always been a hobby she could count on to help her find serenity, but serenity was all around her these days, so it had been easy to put her writing duties on hold. Now her writing was helping her to put things into perspective, things she wanted to understand but had no clue how to get a grasp on, especially the changes that were occurringRead MoreNarrative Essay - Original Writing939 Words   |  4 PagesAs the light shines through the window of the wooden cabin, I sit up and stretch my aching back; I the smell of moist wood fills the air, and then I remember that it is time to work on the field. As I walk out of the cabin I see my friends. â€Å"Good morning Amara, good morning Quan,† â€Å"Good morning Yelmima,† they replied. â€Å"Are you ready for your big day today?† Quan winked as he said it. â€Å"Yeah, † â€Å"We’ll miss you,† Amara said. â€Å"I will say my final goodbyes before I leave,† I reassured them. AsRead MoreNarrative Essay - Original Writing1053 Words   |  5 PagesIt waits, concealed behind the fragments of carefree moments that crop up from time to time. It ebbs, the emotional tide before the mind’s storm. It strikes, leaving its victim motionless and defenseless and forever beneath its control. The dread, being stuck in a rut, is difficult to escape from. Perhaps I should settle for what is reality— probably forever impoverished, despondent, or a mindless drone for the man—and continue on the trail. However, when I’m stuck facing the corner, all I noticeRead MoreNarrative Essay - Original Writing889 Words   |  4 PagesBY THE TIME CLIVE finally settled down and stopped his cat screaming, I was thoroughly exhausted and wide awake. I had to get up in one more hour anyway, and I realized I’d already gotten whatever sleep I was going to get. I might as well get up and make some breakfast. â€Å"Stupid meower,† I said, addressing the wall behind my head, and I padded out into the living room. After switching on the TV, I turned on the coffee maker and studied the pre-dawn light just starting to peek in my windows. CliveRead MoreNarrative Essay - Original Writing884 Words   |  4 PagesI stood paralyzed, taking small shallow breaths. The niter was causing me to cough more and more. Slowly I regained control over my body and started trying to fight my way out of the shackles. The wine was now starting to wear off. I had trusted Montresor and he has wronged me. Now it was I who wanted revenge. With one last blow to the shackles against the side of the stone wall, the area where the shackles were attached to the wall began to crumble away. After finally freeing from the shackles,

Wednesday, May 6, 2020

Developing Financial Projections Free Essays

PUBLIC COMPANY MANAGEMENT SERVICES WHITE PAPER Developing Financial Projections for NonFinance People This White Paper gives you the tools to answer the two most important questions any business must ask: â€Å"Are you financially prepared to begin? Are we able to sustain ourselves? † You’ll learn: What’s on financial statements and how they get there How to develop and understand income statements How to set up and read balance sheets How to use common formulas to evaluate cash flow How to create a budget using standard guidelines How to read and evaluate income projections How to develop your own financial projections through a â€Å"fill in the blanks† approach† How to accurately determine the value of your idea or business This memorandum is provided by Public Company Management Services for educational purposes only and is not intended and should not be construed as legal advice. 2004  © Public Company Management Services 5770 El Camino Road. Las Vegas, NV 89118 Phone: (702) 222-9076 http://www. We will write a custom essay sample on Developing Financial Projections or any similar topic only for you Order Now pubcowhitepapers. com http://www. pcms-team. com http://www. foreigncompanylisting. com http://www. gopublictoday. com A Budget and Financial Worksheet Overview Managers must ask, ‘is the business financially prepared to begin/continue’? Understanding basic budgeting guidelines, income projection statements, balance sheets and common formulas to evaluate cash flow help ensure successful operations. This financial knowledge significantly impacts a company’s short term and long term success. START-UP BUDGET personnel (costs prior to opening) legal/professional fees occupancy licenses/permits equipment insurance supplies advertising/promotions salaries/wages accounting income utilities payroll expenses An operating budget is prepared when you are actually ready to open for business. The operating budget will reflect your priorities in terms of how you spend your money, the expenses you will incur and how you will meet those expenses (income). Your operating budget also should include money to cover the first three to six months of operation. It should allow for the following expenses. OPERATING BUDGET   personnel insurance rent depreciation loan payments advertising/promotions legal/accounting miscellaneous expenses supplies payroll expenses Developing Projections www. publiccompanywhitepapers. om 14001 May 20,2003 †¢ †¢ †¢ †¢ †¢ salaries/wages utilities dues/subscriptions/fees taxes repairs/maintenance Other questions that you will need to consider are: †¢ What type of accounting system will your use? Is it a single entry or dual entry system? †¢ What are your sales and profit goals for the coming year? If a franchise, will the franchisor set your sales and profit goals? Or, will he or she expect you to reach and retain a certain sales level and profit margin? †¢ What financial projections will you need to include in your business plan? †¢ What kind of inventory control system will you use? Sample balance sheets, income projections (profit and loss statements) and cash flow statements are included below along with detailed instructions for completing same. INCOME PROJECTION STATEMENT Total net sales (revenues) Costs of sales Gross profit Gross profit margin Controllable expenses Salaries/wages Payroll expenses Legal/accounting Advertising Automobile Office supplies Dues/Subscriptions Utilities Miscellaneous Total controllable expenses Fixed expenses Rent Depreciation Utilities Insurance License/permits Loan payments Miscellaneous Total fixed expenses Total expenses Net profit (loss) before taxes Taxes Net profit (loss) after taxes INSTRUCTIONS FOR INCOME PROJECTIONS STATEMENT The income projections (profit and loss) statement is valuable as both a planning tool and a key management tool to help control business operations. It enables you to develop a preview of the amount of income generated each month and for the business year, based on reasonable predictions of monthly levels of sales, costs and expenses. As monthly or quarterly projections are developed and entered into the income projections statement, they can serve as definite goals for controlling the business operation. As actual operating results become known each month, they should be recorded for comparison with the monthly projections. A completed income statement allows you to compare actual figures with projections and to take steps to correct any problems. Industry Percentage In the industry percentage column, enter the percentages of total sales (revenues) that are standard for your industry, which are derived by dividing Costs/expenses items x 100% These percentages can be obtained from various sources, such as trade associations, accountants or banks. Industry figures serve as a useful bench mark against which to compare cost and expense estimates that you develop for your firm. Compare the figures in the industry percentage column to those in the annual percentage column. Total Net Sales (Revenues) Determine the total number of units of consulting service you realistically expect to sell each period (per month or quarter) in each area of your business at the prices you expect to get. Use this step to create the projections to review your pricing practices. †¢ Exclude any revenue that is not strictly related to the business. Cost of Sales The key to calculating your cost of sales is that you do not overlook any costs that you have incurred. Calculate cost of sales of all services used to determine total net sales. Do not overlook transportation or travel costs if you’re working at a distance. Also include all direct labor. Gross Profit Subtract the total cost of sales from the total net sales to obtain gross profit. Gross Profit Margin The gross profit is expressed as a percentage of total sales (revenues). It is calculated by dividing gross profits by total net sales Controllable (also known as Variable) Expenses   Salary expenses-Base pay plus overtime. Payroll expenses-Include paid vacations, sick leave, health insurance, unemployment insurance and social security taxes – may or may not be applicable. Outside services-Include costs of subcontracts, overflow work and special or one-time services. Supplies-Services and items purchased for use in the business. Repair and maintenance-Regular maintenance and repair. Advertising-Include desired sales volume and classified directory advertising expenses. Car delivery and travel-Include charges if personal car is used in business, including parking, tools, buying trips, etc. Accounting and legal-Outside professional services. Fixed Expenses Rent-List only real estate used in business. Depreciation-Amortization of capital assets like computers. Utilities-Water, heat, light, etc. Insurance-Fire or liability on property or products. Include workers’ compensation. Loan repayments-Interest on outstanding loans. Miscellaneous-Unspecified; small expenditures without separate accounts. Net Profit (loss) (before taxes) Subtract total expenses from gross profit. Taxes – Include inventory and sales tax, excise tax, real estate tax, etc. Net Profit (loss) (after taxes) Subtract taxes from net profit (before taxes) Annual Total – For each of the sales and expense items in your income projection statement, add all the monthly or quarterly figures across the table and put the result in the annual total column. Annual Percentage Calculate the annual percentage by dividing Annual total x 100% Sample INSTRUCTIONS FOR BALANCE SHEET Figures used to compile the balance sheet are taken from the previous and current balance sheet as well as the current income statement. The income statement is usually attached to the balance sheet. The following text covers the essential elements of the balance sheet. At the top of the page fill in the legal name of the business, the type of statement and the day, month and year. Assets List anything of value that is owned or legally due the business. Total assets include all net values. These are the amounts derived when you subtract depreciation and amortization from the original costs of acquiring the assets. Current Assets Cash-List cash and resources that can be converted into cash within 12 months of the date of the balance sheet (or during one established cycle of operation). Include money on hand and demand deposits in the bank, e. g. , checking accounts and regular savings accounts. Petty cash-If your business has a fund for small miscellaneous expenditures, include the total here. Accounts receivable-The amounts due from customers in payment for merchandise or services. Inventory-Includes raw materials on hand, work in progress and all finished goods, either manufactured or purchased for resale. Short-term investments-Also called temporary investments or marketable securities, these include interest- or dividend-yielding holdings expected to be converted into cash within a year. List stocks and bonds, certificates of deposit and time-deposit savings accounts at either their cost or market value, whichever is less. Prepaid expenses-Goods, benefits or services a business buys or rents in advance. Examples are office supplies, insurance protection and floor space. Long-term Investments Also called long-term assets, these are holdings the business intends to keep for at least a year and that typically yield interest or dividends. Included are stocks, bonds and savings accounts earmarked for special purposes. Fixed Assets Also called plant and equipment. Includes all resources a business owns or acquires for use in operations and not intended for resale. Fixed assets may be leased. Depending on the leasing arrangements, both the value and the liability of the leased property may need to be listed on the balance sheet. Land-List original purchase price without allowances for market value. †¢ Buildings †¢ Improvements †¢ Equipment †¢ Furniture an Computers †¢ Automobile/vehicles Liabilities Current Liabilities List all debts, monetary obligations and claims payable within 12 months or within one cycle of operation. Typically they include the following: †¢ Accounts payable-Amounts owed to suppliers for goods and services purchased in connection with business operations. Notes payable-The balance of principal due to pay off short-term debt for borrowed funds. Also includes the current amount due of total balance on notes whose terms exceed 12 months. Interest payable-Any accrued fees due for use of both short- and long-term borrowed capital and credit extended to the business. †¢ Taxes payable-Amounts estimated by an accountant to have been incurred during the accounting period. †¢ Payroll accrual-Salaries and wages currently owed. Long-term Liabilities Notes payable-List notes, contract payments or mortgage payments due over a period exceeding 12 months or one cycle of operation. They are listed by outstanding balance less the current position due. Net worth Also called owner’s equity, net worth is the claim of the owner(s) on the assets of the business. In a proprietorship or partnership, equity is each owner’s original investment plus any earnings after withdrawals. Total Liabilities and Net Worth The sum of these two amounts must always match that for total assets. MONTHLY CASH FLOW PROJECTION 1. Cash on hand (beginning month) 2. Cash receipts †¢ †¢ †¢ †¢ †¢ (a) Cash sales (b) Collections from credit accounts (c) Loan or other cash injections (specify) 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (Before cash out) (1+3) 5. Cash paid out †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ a) purchases (merchandise) (b) Gross wages (excludes withdrawals) (c) Payroll expenses (taxes, etc. ) (d) Outside services (e) Supplies (office and operating) (f) Repairs and maintenance (g) Advertising (h) Car, delivery and travel (i) Accounting and legal (j) Rent (k) Telephone (l) Utilities (m) Insurance (n) Taxes (real estate, etc. ) (o) Interest (p) Other expenses (specify each) (q) Miscellaneous (unspecified) (r) Subtotal (s) Loan principal payment †¢ †¢ †¢ †¢ †¢ †¢ (t) Capital purchases (specify) (u) Other start-up costs (v) Reserve and/or escrow (specify) (w) Owner’s withdrawal 6. Total cash paid out (5a through 5w) . Cash position (end of month) (4 minus 6) †¢ †¢ Essential operating data (non-cash flow information) †¢ A. Sales volume (dollars) †¢ B. Accounts receivable †¢ (end on month) †¢ C. Bad debt (end of †¢ month) †¢ D. Inventory on hand (end †¢ of month) †¢ E. Accounts payable (end †¢ of month) INSTRUCTIONS FOR MONTHLY CASH FLOW PROJECTION 1. Cash on hand (beginning of month) — Cash on hand same as (7), Cash position, pervious month 2. Cash receipts (a) Cash sales-All cash sales. Omit credit sales unless cash is actually received (b) Gross wages (including withdrawals)-Amount to be expected from all accounts. (c) Loan or other cash injection-Indicate here all cash injections not shown in 2(a) or 2(b) above. 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (before cash out)(1+3) 5. Cash paid out (a) Purchases (merchandise)–Merchandise for resale or for use in product (paid for in current month). (b) Gross wages (including withdrawals)-Base pay plus overtime (if any) (c) Payroll expenses (taxes, etc. )– Include paid vacations, paid sick leave, health insurance, unemployment insurance, (this might be 10 to 45% of 5(b)) (d) Outside services-This could include outside labor and/or material for pecialized or overflow work, including subcontracting (e) Supplies (office and operating)–Items purchased for use in the business (not for resale) (f) Repairs and maintenance-Include periodic large expenditures such as painting or decorating (g) Advertising-This amount should be adequate to maintain sales volume (h) Car, delivery and travel-If personal car is used, charge in this column, include parking (i) Accounting and legal-Outside services, including, for example, bookkeeping (j) Rent-Real estate only (See 5(p) for other rentals) †¢ (k) Telephone (l) Utilities-Water, heat, light and/or power (m) Insurance-Coverage on business property and products (fire, liability); also worker’s compensation, fidelity, etc. Exclude executive life (include in 5(w)) (n) Taxes (real estate, etc. )– Plus inventory tax, sales tax, excise tax, if applicable †¢ (o) Interest-Remember to add interest on loan as it is injected (See 2 © above) (p) Other expenses (specify each) Unexpected expenditures may be included here as a safety factorEquipment expenses during the month should be included ere (non-capital equipment) When equipment is rented or leased, record payments here (q) Miscellaneous (unspecified)–Small expenditures for which separate accounts would be practical (r) Subtotal-This subtotal indicates cash out for op (s) Loan principal payment-Include payment on all loans, including vehicle and equipment purchases on time payment (t) Capital purchases (specify)–Nonexpensed (depreciable) expenditures such as equipment, building purchases on time payment (u) Other start-up costs-Expenses incurred prior to first month projection and paid for after startup (v) Reserve and/or escrow (specify) Example: insurance, tax or equipment escrow to reduce impact of large periodic payments (w) Owner’s withdrawals-Should include payment for such things as owner’s income tax, social security, health insurance, executive life insurance premiums, etc. 6. Total cash paid out (5a through 5w) 7. Cash position (end on month) (4 minus 6)-Enter this amount in (1) Cash on hand following monthEssential operating data (non-cash flow information)-This is basic information necessary for proper planning and for proper cash flow projection. Also with this data, the cash flow can be evolved and shown in the above form. A. Sales volume (dollars)–This is a very important figure and should be estimated carefully, taking into account size of facility and employee output as well as realistic anticipated sales (actual sales, not orders received). B. Accounts receivable (end of month)-Previous unpaid credit sales plus current month’s credit sales, less amounts received current month (deduct â€Å"C† below) C.Bad debt (end on month)– Bad debts should be subtracted from (B) in the month anticipated D. Inventory on hand (end on month)– Last month’s inventory plus merchandise received and/or manufactured current month minus amount sold current month E. Accounts payable (end of month) Previous month’s payable plus current month’s payable minus amount paid during month. F. Depreciation-Established by your accountant, or value of all your equipment divided by useful life (in months) as allowed by Internal Revenue Service How to cite Developing Financial Projections, Essay examples Developing Financial Projections Free Essays PUBLIC COMPANY MANAGEMENT SERVICES WHITE PAPER Developing Financial Projections for NonFinance People This White Paper gives you the tools to answer the two most important questions any business must ask: â€Å"Are you financially prepared to begin? Are we able to sustain ourselves? † You’ll learn: †¢ What’s on financial statements and how they get there †¢ How to develop and understand income statements †¢ How to set up and read balance sheets †¢ How to use common formulas to evaluate cash flow †¢ How to create a budget using standard guidelines †¢ How to read and evaluate income projections †¢ How to develop your own financial projections through a â€Å"fill in the blanks† approach† †¢ How to accurately determine the value of your idea or business This memorandum is provided by Public Company Management Services for educational purposes only and is not intended and should not be construed as legal advice. 2004  © Public Company Management Services 5770 El Camino Road. Las Vegas, NV 89118 Phone: (702) 222-9076 http://www. We will write a custom essay sample on Developing Financial Projections or any similar topic only for you Order Now pubcowhitepapers. com http://www. pcms-team. com http://www. foreigncompanylisting. com http://www. gopublictoday. com A Budget and Financial Worksheet Overview Managers must ask, ‘is the business financially prepared to begin/continue’? Understanding basic budgeting guidelines, income projection statements, balance sheets and common formulas to evaluate cash flow help ensure successful operations. This financial knowledge significantly impacts a company’s short term and long term success. START-UP BUDGET †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ personnel (costs prior to opening) legal/professional fees occupancy licenses/permits equipment insurance supplies advertising/promotions salaries/wages accounting income utilities payroll expenses An operating budget is prepared when you are actually ready to open for business. The operating budget will reflect your priorities in terms of how you spend your money, the expenses you will incur and how you will meet those expenses (income). Your operating budget also should include money to cover the first three to six months of operation. It should allow for the following expenses. OPERATING BUDGET †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ personnel insurance rent depreciation loan payments advertising/promotions legal/accounting miscellaneous expenses supplies payroll expenses Developing Projections www. publiccompanywhitepapers. om 14001 May 20,2003 †¢ †¢ †¢ †¢ †¢ salaries/wages utilities dues/subscriptions/fees taxes repairs/maintenance Other questions that you will need to consider are: †¢ What type of accounting system will your use? Is it a single entry or dual entry system? †¢ What are your sales and profit goals for the coming year? If a franchise, will the franchisor set your sales and profit goals? Or, will he or she expect you to reach and retain a certain sales level and profit margin? †¢ What financial projections will you need to include in your business plan? †¢ What kind of inventory control system will you use? Sample balance sheets, income projections (profit and loss statements) and cash flow statements are included below along with detailed instructions for completing same. INCOME PROJECTION STATEMENT †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Total net sales (revenues) Costs of sales Gross profit Gross profit margin Controllable expenses Salaries/wages Payroll expenses Legal/accounting Advertising Automobile Office supplies Dues/Subscriptions Utilities Miscellaneous Total controllable expenses Fixed expenses Rent Depreciation Utilities Insurance License/permits Loan payments Miscellaneous †¢ Total fixed expenses Total expenses Net profit (loss) before taxes Taxes †¢ Net profit (loss) after taxes INSTRUCTIONS FOR INCOME PROJECTIONS STATEMENT The income projections (profit and loss) statement is valuable as both a planning tool and a key management tool to help control business operations. It enables you to develop a preview of the amount of income generated each month and for the business year, based on reasonable predictions of monthly levels of sales, costs and expenses. As monthly or quarterly projections are developed and entered into the income projections statement, they can serve as definite goals for controlling the business operation. As actual operating results become known each month, they should be recorded for comparison with the monthly projections. A completed income statement allows you to compare actual figures with projections and to take steps to correct any problems. Industry Percentage In the industry percentage column, enter the percentages of total sales (revenues) that are standard for your industry, which are derived by dividing Costs/expenses items x 100% These percentages can be obtained from various sources, such as trade associations, accountants or banks. Industry figures serve as a useful bench mark against which to compare cost and expense estimates that you develop for your firm. Compare the figures in the industry percentage column to those in the annual percentage column. Total Net Sales (Revenues) Determine the total number of units of consulting service you realistically expect to sell each period (per month or quarter) in each area of your business at the prices you expect to get. Use this step to create the projections to review your pricing practices. †¢ Exclude any revenue that is not strictly related to the business. Cost of Sales The key to calculating your cost of sales is that you do not overlook any costs that you have incurred. Calculate cost of sales of all services used to determine total net sales. Do not overlook transportation or travel costs if you’re working at a distance. Also include all direct labor. Gross Profit Subtract the total cost of sales from the total net sales to obtain gross profit. Gross Profit Margin The gross profit is expressed as a percentage of total sales (revenues). It is calculated by dividing gross profits by total net sales Controllable (also known as Variable) Expenses †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Salary expenses-Base pay plus overtime. Payroll expenses-Include paid vacations, sick leave, health insurance, unemployment insurance and social security taxes – may or may not be applicable. Outside services-Include costs of subcontracts, overflow work and special or one-time services. Supplies-Services and items purchased for use in the business. Repair and maintenance-Regular maintenance and repair. Advertising-Include desired sales volume and classified directory advertising expenses. Car delivery and travel-Include charges if personal car is used in business, including parking, tools, buying trips, etc. Accounting and legal-Outside professional services. Fixed Expenses †¢ †¢ †¢ †¢ †¢ †¢ †¢ Rent-List only real estate used in business. Depreciation-Amortization of capital assets like computers. Utilities-Water, heat, light, etc. Insurance-Fire or liability on property or products. Include workers’ compensation. Loan repayments-Interest on outstanding loans. Miscellaneous-Unspecified; small expenditures without separate accounts. Net Profit (loss) (before taxes) †¢ Subtract total expenses from gross profit. †¢ Taxes – Include inventory and sales tax, excise tax, real estate tax, etc. Net Profit (loss) (after taxes) †¢ Subtract taxes from net profit (before taxes) Annual Total – For each of the sales and expense items in your income projection statement, add all the monthly or quarterly figures across the table and put the result in the annual total column. Annual Percentage †¢ Calculate the annual percentage by dividing Annual total x 100% Sample BALANCE SHEET A ssets Current assets Cash $_______ Petty cash $_______ Accounts receivable $_______ Inventory $_______ Short-term investment $_______ Prepaid expenses $_______ Long-term investment $_______ Fixed assets Land $_______ Buildings $_______ Improvements $_______ Equipment $_______ Furniture $_______ Automobile/vehicles $_______ Other assets †¢ †¢ †¢ †¢ 1. $_______ 2. $_______ 3. $_______ 4. $_______ †¢ Total assets $______ Liabilities Current Liabilities Accounts payable $______ Notes payable $______ Interest payable $______ Taxes payable Federal income tax $______ State income tax $______ Self-employment tax $______ Sales tax (SBE) $______ Property tax $______ Payroll accrual $______ Long-term liabilities Notes payable $______ Total liabilities $______ Net worth (owner equity) $______ Proprietorship or Partnership (name’s) equity $_____ (name’s) equity $_____ or †¢ Corporation Capital stock $_____ Surplus paid in $_____ Retained earnings $_____ Total net worth $_____ †¢ Total liabilities and †¢ total net worth $_____ (Total assets will always equal total liabilities and total net worth) _______________________________________________ INSTRUCTIONS FOR BALANCE SHEET Figures used to compile the balance sheet are taken from the previous and current balance sheet as well as the current income statement. The income statement is usually attached to the balance sheet. The following text covers the essential elements of the balance sheet. At the top of the page fill in the legal name of the business, the type of statement and the day, month and year. Assets List anything of value that is owned or legally due the business. Total assets include all net values. These are the amounts derived when you subtract depreciation and amortization from the original costs of acquiring the assets. Current Assets †¢ †¢ †¢ †¢ †¢ †¢ Cash-List cash and resources that can be converted into cash within 12 months of the date of the balance sheet (or during one established cycle of operation). Include money on hand and demand deposits in the bank, e. g. , checking accounts and regular savings accounts. Petty cash-If your business has a fund for small miscellaneous expenditures, include the total here. Accounts receivable-The amounts due from customers in payment for merchandise or services. Inventory-Includes raw materials on hand, work in progress and all finished goods, either manufactured or purchased for resale. Short-term investments-Also called temporary investments or marketable securities, these include interest- or dividend-yielding holdings expected to be converted into cash within a year. List stocks and bonds, certificates of deposit and time-deposit savings accounts at either their cost or market value, whichever is less. Prepaid expenses-Goods, benefits or services a business buys or rents in advance. Examples are office supplies, insurance protection and floor space. Long-term Investments Also called long-term assets, these are holdings the business intends to keep for at least a year and that typically yield interest or dividends. Included are stocks, bonds and savings accounts earmarked for special purposes. Fixed Assets Also called plant and equipment. Includes all resources a business owns or acquires for use in operations and not intended for resale. Fixed assets may be leased. Depending on the leasing arrangements, both the value and the liability of the leased property may need to be listed on the balance sheet. Land-List original purchase price without allowances for market value. †¢ Buildings †¢ Improvements †¢ Equipment †¢ Furniture an Computers †¢ Automobile/vehicles Liabilities Current Liabilities List all debts, monetary obligations and claims payable within 12 months or within one cycle of operation. Typically they include the following: â⠂¬ ¢ Accounts payable-Amounts owed to suppliers for goods and services purchased in connection with business operations. †¢ Notes payable-The balance of principal due to pay off short-term debt for borrowed funds. Also includes the current amount due of total balance on notes whose terms exceed 12 months. Interest payable-Any accrued fees due for use of both short- and long-term borrowed capital and credit extended to the business. †¢ Taxes payable-Amounts estimated by an accountant to have been incurred during the accounting period. †¢ Payroll accrual-Salaries and wages currently owed. Long-term Liabilities Notes payable-List notes, contract payments or mortgage payments due over a period exceeding 12 months or one cycle of operation. They are listed by outstanding balance less the current position due. Net worth Also called owner’s equity, net worth is the claim of the owner(s) on the assets of the business. In a proprietorship or partnership, equity is each owner’s original investment plus any earnings after withdrawals. Total Liabilities and Net Worth The sum of these two amounts must always match that for total assets. __________________________________________________ MONTHLY CASH FLOW PROJECTION 1. Cash on hand (beginning month) 2. Cash receipts †¢ †¢ †¢ †¢ †¢ (a) Cash sales (b) Collections from credit accounts (c) Loan or other cash injections (specify) 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (Before cash out) (1+3) 5. Cash paid out †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ a) purchases (merchandise) (b) Gross wages (excludes withdrawals) (c) Payroll expenses (taxes, etc. ) (d) Outside services (e) Supplies (office and operating) (f) Repairs and maintenance (g) Advertising (h) Car, delivery and trav el (i) Accounting and legal (j) Rent (k) Telephone (l) Utilities (m) Insurance (n) Taxes (real estate, etc. ) (o) Interest (p) Other expenses (specify each) (q) Miscellaneous (unspecified) (r) Subtotal (s) Loan principal payment †¢ †¢ †¢ †¢ †¢ †¢ (t) Capital purchases (specify) (u) Other start-up costs (v) Reserve and/or escrow (specify) (w) Owner’s withdrawal 6. Total cash paid out (5a through 5w) . Cash position (end of month) (4 minus 6) †¢ †¢ Essential operating data (non-cash flow information) †¢ A. Sales volume (dollars) †¢ B. Accounts receivable †¢ (end on month) †¢ C. Bad debt (end of †¢ month) †¢ D. Inventory on hand (end †¢ of month) †¢ E. Accounts payable (end †¢ of month) INSTRUCTIONS FOR MONTHLY CASH FLOW PROJECTION †¢ †¢ †¢ †¢ †¢ †¢ 1. Cash on hand (beginning of month) — Cash on hand same as (7), Cash position, pervious month 2. Cash receipts †¢ (a) Cash sales-All cash sales. Omit credit sales unless cash is actually received †¢ (b) Gross wages (including withdrawals)-Amount to be expected from all accounts. (c) Loan or other cash injection-Indicate here all cash injections not shown in 2(a) or 2(b) above. 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (before cash out)(1+3) 5. Cash paid out †¢ (a) Purchases (merchandise)–Merchandise for resale or for use in product (paid for in current month). †¢ (b) Gross wages (including withdrawals)-Base pay plus overtime (if any) †¢ (c) Payroll expenses (taxes, etc. )– Include paid vacations, paid sick leave, health insurance, unemployment insurance, (this might be 10 to 45% of 5(b)) †¢ (d) Outside services-This could include outside labor and/or material for pecialized or overflow work, including subcontracting †¢ (e) Supplies (office and operating)–Items purchased for use in the business (not for resale) †¢ (f) Repairs and maintenance-Include periodic large expenditures such as painting or decorating †¢ (g) Advertising-This amount should be adequate to maintain sales volume †¢ (h) Car, delivery and travel-If personal car is used, charge in this column, include parking †¢ (i) Accounting and legal-Outside services, including, for example, bookkeeping †¢ (j) Rent-Real estate only (See 5(p) for other rentals) †¢ (k) Telephone †¢ (l) Utilities-Water, heat, light and/or power (m) Insurance-Coverage on business property and products (fire, liability); also worker’s compensation, fidelity, etc. Exclude executive life (include in 5(w)) †¢ (n) Taxes (real estate, etc. )– Plus inventory tax, sales tax, excise tax, if applicable †¢ (o) Interest-Remember to add interest on loan as it is injected (See 2 © above) †¢ (p) Other expenses (specify each) _________________________________________ _____________________________________ Unexpected e xpenditures may be included here as a safety factor________________________________________ Equipment expenses during the month should be included ere (non-capital equipment)__________________________ When equipment is rented or leased, record payments here †¢ (q) Miscellaneous (unspecified)–Small expenditures for which separate accounts would be practical †¢ (r) Subtotal-This subtotal indicates cash out for op †¢ (s) Loan principal payment-Include payment on all loans, including vehicle and equipment purchases on time payment †¢ (t) Capital purchases (specify)–Nonexpensed (depreciable) expenditures such as equipment, building purchases on time payment †¢ (u) Other start-up costs-Expenses incurred prior to first month projection and paid for after startup (v) Reserve and/or escrow (specify)– Example: insurance, tax or equipment escrow to reduce impact of large periodic payments †¢ (w) Owner’s withdrawals-Should include paymen t for such things as owner’s income tax, social security, health insurance, executive life insurance premiums, etc. †¢ 6. Total cash paid out (5a through 5w) †¢ 7. Cash position (end on month) (4 minus 6)-Enter this amount in (1) Cash on hand following monthEssential operating data (non-cash flow information)-This is basic information necessary for proper planning and for proper cash flow projection. Also with this data, the cash flow can be evolved and shown in the above form. †¢ A. Sales volume (dollars)–This is a very important figure and should be estimated carefully, taking into account size of facility and employee output as well as realistic †¢ †¢ †¢ †¢ †¢ anticipated sales (actual sales, not orders received). B. Accounts receivable (end of month)-Previous unpaid credit sales plus current month’s credit sales, less amounts received current month (deduct â€Å"C† below) C. Bad debt (end on month)– Bad debts should be subtracted from (B) in the month anticipated D. Inventory on hand (end on month)– Last month’s inventory plus merchandise received and/or manufactured current month minus amount sold current month E. Accounts payable (end of month) Previous month’s payable plus current month’s payable minus amount paid during month. F. Depreciation-Established by your accountant, or value of all your equipment divided by useful life (in months) as allowed by Internal Revenue Service How to cite Developing Financial Projections, Papers

Monday, May 4, 2020

Position of Women in Society free essay sample

Students will be able to recognize differences in position which are the result of the status of the women. They will be able to assess the roles of women in western civilization with an understanding of their precursors. Students will analyze material from a primary source to evaluate the station of women in society. They will also be able to utilize and appreciate information gained through art and other disciplines. It will expand the students’ understanding of research through incorporation of other disciplines into their work. Latin Lesson Plan: ? Selected readings from the Metamorphoses by Ovid Baucis and Philemon o Pyramus and Thisbe o Pygmalion o Orpheus and Eurydice ? Readings relating to the position of women in ancient Greece and Rome ? Research and lectures in art and other related disciplines Objectives: Every learner will be able to: ? Identify and differentiate the position of women in ancient Greece and Rome. ? Understand how class distinction affects the posit ion of women in antiquity ? Read and analyze a primary source to understand the position of women ? Utilize information from art and other disciplines to gain a more substantial view of women Materials: ? Text: Metamorphoses ? Internet Access ? Handouts National Standards: ? Goal 1 Communication: Communicate in a Classical Language o Standard 1. 1 Students read, understand, and interpret Latin. o Standard 1. 2 Students use orally, listen to, and write Latin as part of the language learning process. ? Goal 2 Culture: Gain Knowledge and Understanding of Greco-Roman Culture o Standard 2. 1 Students demonstrate an understanding of the perspectives of Greek of Greek or Roman culture as revealed in the practices of the Greeks or Romans o Standard 2. Students demonstrate an understanding of the perspectives of Greek or Roman culture as revealed in the products of the Greeks or Romans ? Goal 3 Connections: Connect with Other Disciplines and Expand Knowledge o Standard 3. 2 Students expand their knowledge through the reading of Latin or Greek and the study of ancient culture. ? Goal 4 Comparisons: Develop Insight into Own Language and Culture o Standard 4. 2 Students compare and contrast their own culture with that of the Greco-Roman world. Introduction: Students will fill out a pre-reading survey to determine their base of knowledge and engage their interest. Procedures: Students will read a packet about the position of women in ancient Greece and Rome. They may also research this subject on the internet at various websites. After completing the reading and research, they will take a post-reading survey. This will be followed by self-assessment of what they have learned. Students will learn about art as a source of information for examining the position of women in antiquity. This will be in the form of a lectures, internet exploration, and a field trip. Students will develop a list of questions as related to their field trip. They will discuss their questions and answers in a group setting. The students will begin to read and translate selections from the Metamorphoses. They will examine vocabulary, etymology, nuances of words, poetic devices and scansion to more clearly analyze the view of women within the context of the story. The students will examine the story within the confines of the society represented and will analyze the mores of the society represented by the story. Students will analyze the material and evelop mastery over vocabulary and form. Students will research to gain understanding from sources of analysis and literary criticism. Students will familiarize themselves with the content of the stories as well. Students will engage in writing a research paper examining the role and position of the woman in each story. The student will further expand the project in the form of an interactive presentation which involves o ther disciplines to support the premise in the research paper or expand the understanding of the class regarding the position of women in society. Assessment: ? Self-assessment of reading exercises ? Aural assessment of discussion of questions and answers from museum experience ? Graded assessment of Latin vocabulary, grammar, translation, scansion, and poetic devices ? Graded assessment of research paper ? Graded assessment of interactive project Interdisciplinary Connections: This lesson plan is closely aligned with the curriculum for AP Latin Literature and Latin III-IV Honors. The AP exam will test students on their ability to read, translate, understand, analyze, and interpret the required poems of Ovid and Catullus. This lesson will give the students an in depth view of selected readings from the Metamorphoses by Ovid. The connection between Latin Literature and the arts is one of supporting evidence. Art provides views of women which existed in antiquity as well as subsequent history. It is particularly valuable in the study of Latin as there are many areas which are rounded out by information provided in art. There is a somewhat limited view of women in antiquity and art provides some of the answers to the mystery of women’s roles and place in society. Future Unit Ideas: An idea to incorporate into the curriculum would be to examine the position of women by reviewing the material of a different author or authors. Catullus would be particularly apropos due to the inclusion of his poetry in the AP Latin Literature syllabus. Another author worth examining would be Vergil since some of the students completed the AP Vergil course last year.

Monday, March 30, 2020

Ruby Moon Monologue free essay sample

Ruby Moon is set in Flamming tree grove, about a couple Ray and Sylvie who’s child Ruby goes missing. The worried parents continue to spend all their days and nights trying to piece together any information they can find about their missing daughter Ruby. As they review everything they know about the case the story turns into a detective inquest, they question all the eccentric characters on the street to try and seek clues as to what actually happened to their daughter Ruby. The characters include a Parrot-owning Christian, a wanna be clown, an ex-solider, a seductive temptress, a former babysitter and a mad scientist. Each one of these characters is a potential suspect in the murder or disappearance of Ruby Moon. The whole play follows the journey of two parents struggling to come to terms with the fact that their little baby girl is gone. Ruby Moon’s dramatic form, performance style, techniques and conventions to convey ideas, influence the way in which an audience interprets what is presented or represented in the theatre. We will write a custom essay sample on Ruby Moon Monologue or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I choose to create my monologue based on Ruby Moon due to the fact that the plot seemed very interesting and I wanted to explore more in depth as to what actually happened to Ruby as she went to visit her Grandmas. My interpretation of the piece is coming from Ruby’s perspective and describing what really happened at each of the houses. I don’t specifically say exactly who killed her as that is up to the audiences interpretation as I thought it was a very clever technique to use I kept it in. The suspense of not knowing who killed her is such a key element in this play as every character plays a part in her disappearance however big or small. Each character in my adaption all see Ruby before she disappears, but who was really responsible? No one ever knows? What contribution towards ruby did each character have? Dulcie- The Old Catholic Spinster with the talking parrot. Ruby didn’t like Dulcie and wanted to cause as much trouble to her as possible without getting caught. She would steal Dulcies parrot and teach it sinful words so when Dulcie would talk to it, it would swear or say something rude. Dulcie and Ruby never got along because of the fact that Ruby wasn’t catholic and she encouraged her to be. When Ruby went to church she caused havoc throughout the whole service and it wasn’t uncommon to see her be thrown out on usual occasions. This always upset Dulcie and made her believe Ruby had the devil in her and this created a strong hatred towards her. Sid- The sketchy clown who always had a particular strong liking for Ruby due to her youthful young appearance and innocent features. He always looked forward to her trips over to his house as he would make her face disappear and make her look ten years older then she was. He always considered her to be one of his closest friends as they used to play dress ups and other games. Sid was known for prying on young youths that’s why he was told he must retire as a clown as he was suspected for being a paedophilia. He didn’t sexually assault ruby he merely admired her company and wanted her to be his close friend and nothing more was needed. He had a deep crush on veronica Vale and longed to be with her even though that was never going to happen as veronica did not like him. Veronica- The best singer on Flamming tree grove who sounded like an angel and offered men satisfaction. Veronica would give Ruby singing lessons in exchange for her going to the bottle shop to buy her whisky. Ruby would never stay long as Veronica had men lined up all the time waiting to come over to her house and hear her sing. So her visits to Veronicas were always very short and sweet. Sonny Jim- The old retired solder who told worn torn stories of his past with his dog companion by his side. Ruby was absolutely obsessed with him he had this charm that made him so likeable and his uniform just added another dimension. His stories would keep her on the edge of her seat always wanting more. Jim and Ruby always used to tell stories and talk late into the afternoon and that’s all they did nothing harmful just talk. He would occasionally put his uniform on for her and parade around the house but this was a rare treat for her and wouldn’t happen every visit. He did however seem like the most obvious to commit the crime as eyewitnesses say they saw him in the graveyard digging up an old grave which he suspected was Ruby’s however it was just a doll. Dawn- The obsessive-compulsive babysitter with a mad temper who was completely infatuated by Ruby and wanted to be just like her. She always pretened to be the best babysitter for Ruby by acting like a big sister however when Ruby wasn’t there she would go down in her basement and make dolls which would resemble Ruby. She would make hundreds of them day and night until she would make a perfect one. One she had made them she would dismantle them signifying her absolute hatred for the girl and how much better Ruby was then she was. The dolls would symbolise the same things, as the voodoo dolls so anything dawn did to them she thought the same would happen to Ruby. She was the one responsible for giving Ruby her doll and created the pieces, which could be sent to Sylvie, and Ray’s house however she was not the one who sent them. Carl Ogle- The mad crazy terrible scientist whose experiments always failed. He was always making up weird and crazy experiments, which would help the scientific community to recognise his talent. He experimented with making concoctions, which were supposed to do certain things and make people better however they would always fail. So whenever Ruby came over to his house her would always ask her if she would like to try his latest and greatest concoction. She never seemed to refuse and in the end it was all those crazy things carl gave her that finally sent her over the edge. He was still not responsible for killing her however. He did send the packages of the dismantled pieces of the Ruby doll to Ruby’s house which he found in the trash of the house across the street. The main idea for all the characters and there part they played in the disappearance of Ruby came from the original play by Matt Cameron however much of it I made up as it flowed nicely into my adaption. I still do not say who killed her however I highly hint some suspects could have definitely but I specifically say whom. A main contributor to the things I wrote came from past child disappearance stories where children walk out their front doors and never return home again due to being kidnapped. Some of the characters have aspects from the suspects who may have taken real children in those stories. Ruby moon is similar to the play stolen as it involves the unjust conditions, which adults conduct towards children. Stolen involves aboriginal children being taken away from their parents to be forced to grow up like the European culture. Where as ruby focuses on the nature of human beings and how disgusting they can be. They both focus on family loss, which is encountered through the hardships of having to leave your family and disappearing without a trace. They both involve kids being taken against their own free will and what happens once they are gone. Once a child has been separated from their family their growth and development is compromised, as the parents are not by their side. Stolen focuses these repercussions, which cause a great deal of hardship for the family and the children. Taking the children away-enforced hardship that stumped growth and early learning. My performance focusing on Ruby’s experiences will be conducted with me sitting on a chair telling people what actually happened to me and why I am like what I am today. My costume will be similar to Ruby’s red dress however the colour is optional between red or blue because red symbolises alive and blue symbolise death. My costume can be a mix so as the audience is still confused whether I am actually alive or not. I will have no shoes on my hair will be in two little piggy tails to signify that I am still a little child. I will have a little dolly, which is called little ruby, and I will hold that the whole time. My costume is mainly based on the one seen in the play however certain aspects have been changed to fit in with my adaption of it. My adaption encompasses much of the plays information however presents it in a slightly different way.

Saturday, March 7, 2020

Same Sex Marriages essays

Same Sex Marriages essays A loving man and woman in a committed relationship can marry. Dogs, no matter what their relationship, are not allowed to marry. How should society treat gays and lesbians in committed relationships? As dogs or as humans? (religioustolerance.org 2). This is one opinion of many gays and lesbians out there who want to be treated like equals and be able to marry the women or men that they love with the same rights as the heterosexual couples in the US. President Bush wants a constitutional amendment prohibiting gays from marrying each other. Marriage between the same sex should be legalized because they are equal to heterosexual couples and should be treated so, and because President Bush is banning same sex marriages for the wrong reasons. Those opposed to same-sex marriages say marriage is a union that can only exist between a man and a woman. Therefore, enlarging and altering the definition of marriage in order to include same-sex partners discriminates against heterosexual marriage and the family. This deprives them of their social and legal recognition as the fundamental and irreplaceable basis of society. Moreover, same sex weddings threaten the institution of marriage and thus society. The same sex is tired of civil unions and wants to have a marriage and the rights that heterosexual couples receive. The reason the same sex cannot marry, according to Mr. Bush, is that it would damage an important social institution. Yet the reverse is surely true. Gays want to marry precisely because they see marriage as important: they want the symbolism that marriage brings, the extra sense of obligation and commitment, as well as the social recognition. Allowing gays to marry would, if anything, add to social stability, for it would increase the number of couples that take on real, rather then simply passing, commitments. The weakening of marriage has been heterosexuals doing, not gays for it is their in...

Thursday, February 20, 2020

See attachment Essay Example | Topics and Well Written Essays - 1250 words - 1

See attachment - Essay Example In this case, the African Americans used their different ideologies, as power. They therefore, promoted their ideologies, which included their beliefs and values that helped them make sense of the world, in the midst of domineering ideologies of the European. They mainly were able to embrace their ideologies, when they resisted most of the ideologies of the colonial masters, which were imposed on them. The African-American slaves utilized their material culture as a source of their power, and independence, and used this to shape their lives according to their preferences. To counteract the ideological power of the African-American slaves, the planters too used ideology as a way of covering up their exploitations of the slaves and blinding the African-Americans on the evils of slavery. They therefore, did this through different attempts to gain control over the material culture of the slaves. Instead of the slaves using their material culture, the planters offered them â€Å"nicerâ⠂¬  clothing, housing, and food. However, most of the slaves did not accept the material culture of their planters, but preferred their own. They therefore, used their own material culture as a source of their â€Å"dominance† and power (Ferguson 118-9). Therefore, by â€Å"ideological power†, Ferguson referred to the culture of the African-Americans, since they based on this to resist the exploitations and injustices of slavery. African-Americans were under slavery for many years, as the whites had more dominion over them. The whites were more developed, with an advanced culture and education, compared to Africans. Therefore, it was least expected that the African-Americans would get powerful to the extent of breaking free from slavery. The African-Americans had no powerful weapons to engage in a war with the whites, in pursuit of their liberation. African-Americans only had their culture at their disposal. Therefore, these used their distinct culture as a shield fro m most of the exploitations from their ‘masters.’ The African-American culture was stronger than the American culture, since this combined both the indigenous African culture and some aspects of the American culture, which was acquired through the interaction of the blacks with the whites (Ferguson 58-9). Some archaeological examples of African-American ideological power in colonial America examined in Uncommon Ground. The ideological power of the African-American slaves mainly lay in their material culture. This form of ideological power helped African-Americans to resist the oppression of the white masters. This also served as a basis for resistance for the inequalities and exploitations by the white masters. This ideological power of the African-Americans mainly linked their social meanings with power. Therefore, the archaeological research by Ferguson is essential in tracing the distribution of material culture and establishing the different ways through which the a doption of these by the African-Americans played the role of resistance to the white oppression and exploitation. By refusing to embrace the material culture of the whites, the African-Americans wanted to maintain their cultural and social identity, thus avoiding assimilation by the American culture. There is different archaeological evidence provided by Ferguson that reveals the African-American ideological power during slavery. However, all these lay in the cultural aspects of the African-Am

Tuesday, February 4, 2020

Endocrine Disruptors Essay Example | Topics and Well Written Essays - 1000 words

Endocrine Disruptors - Essay Example These chemicals have been found to act as estrogens, anti-estrogens, androgens, anti-androgens, or to interfere with thyroid hormone, cortisol, insulin, or growth regulators. Moreover, since animals and human foetal development is primarily dependent on hormonal levels at various phases of development, the effects of these endocrine disrupting chemicals on the endocrine, reproductive, neurological, and immune systems have been found to be very serious, if not catastrophic (Windham, 2000). TCDD dioxin is the most toxic of a class of organochlorine chemicals including chlorinated dibenzo-p-dioxins (CDDs), dibinzofurans (CDFs), polychlorinated biphenals (PCBs), brominated dibenzo-p-dioxins (BDDs), brominated dibenzofurans (BDFs), and polychlorinated pesticides etc. These groups of chemicals have been shown to exert hormonal effects that disrupt the endocrine system of wildlife resulting in adverse effects on reproductive system development and hormones, foetal development, and the immune system at extremely low levels of exposure (Windham, 2000; Are Environmental Hormones Emasculating Wildlife, 1994). Dioxins have been found to have both estrogenic and anti-estrogenic effects depending on the organ or tissue affected. The toxic metals mercury, lead, and cadmium as well as phenols have also been found to have reproductive and endocrine system disrupting effects (Windham, 2000). Chemicals with estrogenic effects cause cells to produce surplus levels of oestrogen, which has been linked to breast cancer, testicular cancer, lowered sperm counts, and malformation/mutations of male sex organs, and a decreased number of successful male births. Exposure to relatively low levels of these chemicals have been documented to have had catastrophic effects on populations of Beluga whales, alligators, turtles, mink, otters, bald eagles, osprey, cormorants, terns, herring gulls, migratory birds, chickens, lake trout, chinook and coho salmon, etc. For example only 60 parts per billion (ppb) of DDE are required to cause anti-androgenic effects on male test animals (Colborn, 1999; Pritchard, 2004). These chemicals act in a variety of ways; however, their mechanism of action could be broadly described as mimicking oestrogen thereby increasing oestrogen levels in the blood, anti-estrogenic; binding with oestrogen receptors or anti-androgenic; binding with androgen receptors. Some chemicals known to bind to estrogens receptors include insecticides (dichlorodiphenyl-trichloroethane (o,p'-DDT), methoxychlor, and chlordecone); a monomer used in plastic (bisphenol A); an alkylphenol surfactant used in detergents, cosmetics and toiletries, and other household products (octylphenol); and a plasticizer (butyl benzyl phthalate (BBP). Other compounds known to bind to androgen receptors include the fungicide vinclozolin and 1,1dichloro-2,2-bis(p-chlorophenyl)ethylene (p,p'-DDE) the persistent in vivo metabolite of DDT. Polychlorinated biphenyls (PCBs) and 2,3,7.8-tetrachlorodibenzo-p-dioxin (TCDD) could all disrupt reproduction and development via several mechanisms (CLS, 1999; Developmenta l Effects, 1993). Laboratory studies investigating the endocrine disrupting capacity of these chemicals

Monday, January 27, 2020

Synthesis of Cyclohexene from Cyclohexanol

Synthesis of Cyclohexene from Cyclohexanol Experiment #1: Synthesis of Cyclohexene from Cyclohexanol Johanna Bernadette C. Halili Mr. John Ephraim Torres June 21, 2014 ABSTRACT The synthesis of cyclohexene from cyclohexanol is an example of elimination reaction. Cyclohexanol, a secondary unsaturated alcohol, undergoes dehydration reaction to form a good leaving group which is H20 because the OH group of an alcohol is a very strong base making it a poor leaving group. The reaction will then be followed by the obstruction of a hydrogen atom to form a carbon double bond or an alkene which in this case is cyclohexene. Cyclohexene is an unsaturated hydrocarbon which is very reactive due to its negative center (Ault, 1973; Williamson, 2013; Eagleson, 1994). Gas chromatography-mass spectrometry is an instrument which is used to separate gaseous substances and it functions as an analyzer for the compound. This instrument may be able to provide the molecular weight, formula and structure of an unknown compound. Synthesis was done via simple distillation since distillation gives a relatively pure yield (Karesek-Clement, 1988). Phosphoric acid was added to cyclohexano l in a round bottomed flask to have the dehydration reaction which would yield to the cyclohexene. It was then distilled and the group was able to get 3 ml of yield. The distillate was observed using the mass spectrometer and it showed that the yield had an 81.98 molecular weight which is very close to the theoretical molecular weight of cyclohexene which is 82. Fragments were also observed with the result obtained and some can be considered as impurities. The product was affirmed to be cyclohexene based from the results obtained from the mass spectra. We can say that the gas chromatography-mass spectrometry is a great tool in analyzing either an unknown or for comparative reasons of a compound since it gives accurate results. Also, it is recommended to analyze at once the product for it not to evaporate. INTRODUCTION Alcohols undergo elimination reaction in the presence of a strong acid to form an alkene. Strong acids such as Sulfuric acid (H2SO4) and Phosphoric acid (H3PO4) are used in the dehydration reaction of alcohols. The acid needs to protonate the –OH group because -OH is a strong base making it a poor leaving group. Once the –OH has been protonated to H20, it can leave and the nucleophile will obstruct a beta hydrogen to form a carbon double bond or an alkene (Williamson, 2013). An example of this reaction was observed in this experiment with the synthesis of cyclohexanol to cyclohexene via distillation and extraction. Cyclohexanol is a secondary saturated alcohol with boiling point of 100.16 celcius which undergoes elimination reaction to form cyclohexene product with respect to their interaction with the column (stationary phase) and the gas/helium (mobile phase). A mass spectrum may be able to give the following information: molecular weight, molecular formula and molecular structure of the substance (Ault, 1973).. The objectives of this experiment are to isolate cyclohexene from cyclohexanol through acid-catalyzed elimination of water and to be able to determine the identity of the distillate product through Gas Chromatography. II. METHODOLOGY In this experiment, Cyclohexanol was synthesized to cyclohexene via distillation and extraction. In a 50 ml round bottomed flask, 5.0 grams of cyclohexanol, 1 ml of 85% phosphoric acid and boiling chips were added. After the flask was swirled to mix the contents, it was attached to a fractionating column which was fitted with a distilling adapter, thermometer and a simple condenser. The flask was heated using an oil bath with boiling chips for 5 minutes. The distillation process was done until the residue reduced to 1 to 15 ml. The group was able to collect only 3 ml of distillate. The receiver was placed in an ice bath for the residue not to evaporate. The distillate in the receiver was then transferred to a separatory funnel. Furthermore, 5 ml of water was added and was stoppered and mixed through shaking. The lower aqueous layer was discarded while the upper organic layer was decanted to an Erlenmeyer flask. Enough amount of Anhydrous sodium sulfate were placed in the Erlenmeyer f lask to absorb water residues as it was swirled occasionally for 10 minutes. The contents of the Erlenmeyer flask was then transferred to a test tube and the next distillation process was not done since the yield of the distilled product was too few. The product was then analyzed using a gas chromatography-mass spectrometry apparatus in the instrument room. III.RESULTS AND DISCUSSIONS For this experiment, the yield was analyzed using the gas chromatography-mass spectrometry apparatus. The graph shows the relationship between the relative abundance (y-axis) to M/Z ratio (x-axis). The result of the gas chromatography-mass spectrometry of the product can be seen in fig 1 at the last page, the parent ion or the molecular ion denoted by M+ has a value of Distillation helps in obtaining purer substances. Also, an advanced instrument such as the gas chromatography-mass spectrometry apparatus gives a very accurate result or molecular weight of the product and other fragments. There can still be further modifications for better results. First, the instruments to be used should always be dried properly to make sure that there will be no impurities such as water. Second, another round of distillation should also be done to have purer product to avoid seeing impurities. Lastly, it is greatly recommended for the yield to be analyzed at once since it was observed that for some, the distillate evaporated. V.REFERENCES Bernard, M., Chandler, Z. The-Mach. Elimination reactions; cyclohexene from cyclohexanol. http://the-mach.wikispaces.com/Elimination+reaction%3B+cyclohexene+from+cyclohexanol (accessed June 12, 2014) Khan Academy. E1 elimination: Carbocation rearrangements. https://www.khanacademy.org/science/organic-chemistry/substitution-elimination-reactions/e1-e2-tutorial/v/e1-eliminationcarbocation-rearrangements (accessed June 12, 2014) Ault, A. Techniques and Experiments for Organic Chemistry, 6th ed.; Waveland Press Incorporated: Illinois, 1973. Eagleson, M. Concise Encyclopedia Chemistry; Walter De Gruyter Inc: Berlin, 1994. Masters, K., Williamson, K. Macroscale and Microscale Oorganic Experiments, 6th ed.; Cengage Learning: Stamford, USA, 2010 Clement, R.E., Karasek, F.W. Basic Gas Chromatography-Mass Spectrometry: Principles and Techniques; Elsevier, 1988. University of Bristol. Gas Chromatography Mass Spectrometry (GC/MS). http://www.bris.ac.uk/nerclsmsf/techniques/gcms.html (accessed June 20, 2014) Baklajian, Alex (May 2012). Introduction to mass spectrometry. and water which co-distill (Eagleson, 1994). The distillate product is cyclohexene which is unsaturated and has the boiling point of 83 celcius. Synthesis was done via distillation since it helps in obtaining purer substances (Bernard-Chandler, n,d). Gas chromatography-Mass Spectroscopy is a physical method of separating a compound which are volatile and thermally stable. This instrument can separate, identify and quantify compounds. The two phases that involves the process are the stationary phase which is the column and the mobile phase which is the carrier gas like helium (Karesek-Clement, 1988). The vaporized sample will be attacked by beam of electrons which is called the ionization process in which the positively charged ionic fragments are produced. This process involves the removal of electrons since the beam of electrons knock off one electron from a molecule which forms the parent ion or molecular ion. Fragmentation happens with the product of ionization to give smaller charged and neutral pieces. A magnetic field would force the circular flow of the ions and the separation will occur since they will follow different path of radius 81.98 which gives us the relative formula mass of the molecule (University of Bristol, n.d; Ault, 1973). Also, it can be seen that there is a presence of an isotope since there is a peak that is close in value with the M+ to the right. This is because carbon has an isotope which is 13C. The natural abundance of Carbon 12 is much higher than the natural abundance of Carbon 13 but since the mass spectrometer gives very accurate results, it may be able to detect the isotope. The parent ion M+ has the highest mass among the peaks. Any peaks lower than the M+ are just considered as fragment readings in the spectrum while the isotope, denoted by M+1, is the peak which is to the right of the parent ion which is lower in intensity (chem.ucla.edu, n.d; Baklajian, 2012). Other peaks can be considered as just fragments. These fragments are due to the breaking down of the unstable positive ions (chemguide.co.uk, n.d; Ault, 1973). On the other hand, the base peak is the one with the 56 molecular weight indicated by its 100 reading in abundance. The base peak always has the highest abundance among all the peaks (Karesek-Clement, 1988). The peak with the 100.013812 reading can be considered as an i mpurity. Even if it has the highest mass reading, it was not considered as the molecular ion peak since the compound being talked about here is cyclohexene. To sum it all up, the group was able to collect cyclohexene via distillation of cyclohexanol. The obtained results from the mass spectrum showed the presence of an impurity and also an isotope peak. The yield’s molecular weight (81.98) was indeed very close to the theoretical molecular weight which is 82. IV.CONCLUSION AND RECOMMENDATION It was observed that in this experiment on synthesis of cyclohexene from cyclohexanol, the group was able to produce cyclohexene as can be seen in the mass spectra which indicates that the product obtained by the group had an 81.9265 molecular weight which is relatively close to the theoretical molecular weight of cyclohexene which is 82. The group was able to perform all of the objectives for this experiment which are to synthesize cyclohexene from cyclohexanol and obtain a mass spectra of the product via gas chromatography-mass spectrometry. In conclusion, the synthesis of cyclohexene from cyclohexanol can be done in many ways and distillation is one of its examples. chemguide.co.uk. Mass Spectra: The Molecular ion M+ Peak. http://www.chemguide.co.uk/analysis/masspec/mplus.html (accessed June 20, 2014) https://www.youtube.com/watch?v=6q-M5V9roL0 (accessed June 20, 2014) Chem.ucla.edu. Mass Spectrometry. [Online] n.d, http://www.chem.ucla.edu/harding/notes/notes_14C_MS.pdf (accessed June 20, 2014) â€Å"I hereby certify that I have given a substantial contribution to this report and I did not copy and/or quote from any resource material unless being cited as reference. I am make known that failure to accomplish the second clause would eb grounds for plagiarism and a failing grade for my final laboratory report.† Halili, Johanna Bernadette C. 11332654 Fig 1: Mass Spectrum of cyclohexene distillate Page 1 of 4 Experiment #1: Synthesis of Cyclohexene from Cyclohexanol