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. 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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

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. 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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

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.

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.

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...

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