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business plan labor : Clean Fuel of Future. TABLE OF CONTENTS. 1 Project Introduction#9;* 1.1 Start-up Summary#9;* 1.2 Team Introduction#9;* 1.3 Keys to Success#9;* 2. Der Anaesthesist. Production Summary#9;* 2.1 Plant Location#9;* 2.2 Biodiesel Production Technology#9;* 3. Marketing Plans#9;* 3.1 Market Analysis#9;* 3.2. Market Trends#9;* 3.3 Marketing Strategy#9;* 3.3.1 Strategy Pyramid#9;* 3.3.2 Value Proposition#9;* 3.3.3 Competitive Edge#9;* 3.4 Strategic Alliances#9;* 3.5.1 Product Description#9;* 3.5.2 Product Performance#9;*

3.5.3 Key Advantages of Biodiesel#9;* 3.5.5 Future Products and Services#9;* 4.1 Product Assortment#9;* 4.2 Sales Strategy#9;* 4.3 Sales Scenarios#9;* 6. Risk Analysis#9;* 7. Financial Planning#9;* 7.1 Project Financing#9;* 7.2 Important Assumptions#9;* 7.3 Projected Profit and Loss Reports#9;* 7.4 Projected Balance Sheets#9;* 7.5 Projected Cash Flow Statements#9;* 7.6 Key Financial Indicators#9;* 7.7 Break-even Analysis#9;* 8. Exit Scenarios#9;* 9. Project Enhancement Opportunities#9;* Clean Fuel of business national diploma Future (CFF) is a producer of renewable and environment friendly fuel, the biodiesel, delivered from vegetable oils. Der Anaesthesist. The company is located in the eastern part of outline Ukraine, in the Poltava region, and it is intended to provide full technological cycle of production: cultivation of oil seed (rape), processing them into oil and final production of biodiesel. Purpose of the business plan is to attract investment in the creation of biodiesel production plant and rape cultivation farming. Our major advantage is the online, competitive price of the biodiesel, due to high productivity in cultivation (the best soils in the world and paper on obesity, favorable climate) and the lowest variable and fixed costs in Europe (labor, land rent, transportation, facilities, utilities, chemicals). We offer fuel with the same performance as that of conventional diesel, at competitive price and ecologically safe. Our markets expand rapidly all over der anaesthesist, the world due to executive resume, growing concerns about levels of environmental pollution and limited supply of energy sources. Our target customers are transport companies inside Ukraine and online, the Western European countries. Our team’s skills cover all aspects of creating and on obesity, managing the der anaesthesist, biodiesel production project: organizing, financing, auditing, marketing, promoting business, solving technical and organizational problems.

The capacity of the plant is 5,000 tons per year, the full capacity is intended to be reached by the end of the second operational year. By that time, we plan 2,102,270 EUR turnover, producing 825,525 EUR profit and a positive cash flow of 602,575 EUR. To reach these goals, we need 2,000,000 EUR investment payable up-front, so as to invest it in procuring the processing equipment, agricultural machinery and chemicals. The two project launchers require 10% of the initial investment by the end of the third operational year and 10% of the net after tax profit in each consecutive year thereafter. Having considered these contributions, the weighted average return on investment is 23.5% from the fourth operational year. Btec National. The biggest risks for investors are the unfavorable weather conditions, therefore fall in online yield, but only in essay short term; in the long term, this risk is being offset.

CFF is a company with limited liability, which offers 80% shares for outside investor. Other 20 % owned by its founder and director, Spivak Mykhaylo. 1. Start production of online biodiesel by the end of 2003. 2. Maintain Net Profit Margin 30% with selling price no higher than that of conventional fuels. 3. Increase the sales to apa research paper on obesity in children, more than 2 million EUR by der anaesthesist online the third year. Lives. CFF is a manufacturing company dedicated to developing better energy solutions for benefit of online a whole society. Btec National. We bring innovative technologies and der anaesthesist online, unlimited supply of energy sources without damaging and polluting environment. Our product replaces conventional diesel and becomes the most perspective fuel of 21 century due to executive michigan, its environmental friendliness, renewability and low costs. We intend to make lucrative profit to generate a fair return for our investors and to finance continued growth and continued development in quality product. We also maintain a friendly, fair, and creative work environment, which respects diversity, new ideas, and hard work.

1.2 Team Introduction. Ukrainian, 35 years old, engineer with entrepreneurial and der anaesthesist, managerial experience since 1993. Worked on agricultural market for business plan, 5 years: invested in cultivation of wheat, sunflower, rape. This included complete technological cycle: form sowing to harvesting and processing grain into wheat and oil seeds into oil. Exported grain to der anaesthesist online, Hungary and Russia. Knows very well technology of oil processing and esterification. Worked on fuel market for 6 years: purchase, delivering and sales of business plan diesel, lubricants, petrol; created idea and technology of der anaesthesist online this project.

More detailed Resumes can be found in the Appendix session. The key success factors in the biodiesel project are: Competitive Prices : Unless the importance of the biodiesel products is fully understood by apa research on obesity consumers, we’ll not be able to sell it above market price of conventional diesel. Constant Product Quality : This makes sense in any case but because we are first on the market, good reputation and constant conformance to performance standards of conventional diesel are especially important. High-profile Management Team : products delivered on time, costs controlled, marketing budgets managed. Der Anaesthesist. The project is planned to serve Poltava’s and neighboring regions (see map). Ny Times. Total project’s area is approximately 30,000 square km, of which the total arable land is 18,000 square km, that includes 3,000 square km (300,000 ha) for rape cultivation.

Physical location of the processing plant is 30 km from Poltava, near a railroad station and an elevator with total storage and processing capacity of 10,000,000 tons of grain per der anaesthesist online, year. Cultivation of rape-seed requires 5,000 ha of lives arable land and will take place on the rented fields of der anaesthesist online local agricultural enterprises. Exhibit 1. Project Area. Company has the following facilities: garage for agricultural machinery with a total surface of 1,000 square meters, an administrative building of 100 square meters, the plant building for the biodiesel production of 1,000 square meters. Territory of the plant is fenced; available for storage and other equipment in 5,000 square meters. Exhibit 2. Biodiesel Plant.

2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: The process Technological Scheme can be seen in the following chart: 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for lives essay, goods and services provided by Spivak. Please review also: Although biodiesel can be marketed as an ordinary fuel and our calculations in the financial section are based on the present market price of conventional diesel, we believe, that most perspective customers are farms, in-city transport companies and those who need the lowest possible pollution levels in their technological processes: warehouses, owners of generators, etc. Online. The reasoning is the following: farms are suppliers of raw materials and business national diploma, can receive biodiesel as a payment, in-city transport companies feel constant pressure to reduce their fleets’ pollution levels and der anaesthesist online, will be happy to buy biodiesel, other users may also need non-polluting fuel for such reasons as safety, comfort, ecological concerns. These customers will definitely choose the biodiesel against the conventional diesel, if the product pricing is plan, approximately the same in both cases. A summary of the market analysis is given in Table 1 and Chart 1. Assumptions about annual growth are based on historical trends and the current economic situation in Ukraine. It is necessary to der anaesthesist, underline that this market segmentation does not differ significantly from that of the EU countries, our potential customers, except broader usage of biodiesel in on-highway transportation. Columns show number of apa research in children potential (corporate) users around the country (except for farms) according to statistical data: transport companies, wholesalers, and other organizations, whose annual consumption of biodiesel may exceed 1,000 EUR. For this reason, the der anaesthesist online, market for biodiesel is worth an business plan template for mac estimated 150 million EUR in 2003, and is projected to grow at 37% per der anaesthesist, year.

Table 1. Market Segmentation. Chart 1. Market segmentation. Rape meal is a by-product of oil extraction and is valued for high protein content. We are planning also to sell rape-seeds in order to no exit, stabilize cash position in the periods when production of der anaesthesist biodiesel would be insufficient: at the end of season, between production cycles. Our primary target customers for these two types of products are agricultural enterprises of essay Poltava region and exporters. The demand in this market segment, especially in the latter one, can be regarded practically unlimited in our case. The most important trend in the fuel market is the growing prices. Although with some limitations, this was true for years and online, seems to be accelerating due to political and executive resume, economic reasons. Biodiesel prices may grow even faster, because of its “ecological friendliness” and concerns in all industrialized countries about the der anaesthesist, level of environmental pollution. Paper In Children. It is necessary to assume, however that because of a future increase in the biodiesel production over the world and possible inventions of other alternative fuels (methanol, etc), prices of biodiesel can not exceed those of petrodiesel more than 10% (as it takes place in Germany now).

We are part of the rapidly growing biofuel business, which also includes producers of heating oils and oleochems. At present, biodiesel is being produced in more than 20 plants (see Appendix , section 10.5), most of which are located in Germany, with capacities ranging from 1.000 to 80.000 tons of biodiesel per year and total annual production of 1.020.000 tons. In this respect, in online the long term, our plant with the capacity of 5.000 tons per annum may appear uncompetitive on European market. However, because production of biodiesel in countries of former Soviet Union did not start yet, we believe in rapid growth and production expansion. Market prices of biodiesel are 10-15 % higher than those of essay conventional diesel despite of tax exemptions for biofuels in many European countries (Germany, France, Czech), which is explained by high labor and energy costs in Europe. Because in Ukraine they are 30-35 times less than in Europe, our project will be able to generate competitive (5% less than market) prices for der anaesthesist online, such sustainable fuel, as biodiesel. Sartre. Our main competitors in Ukraine are the producers of petrodiesel.

As long as the sale of petrodiesel is subject to excise and other taxes, our product would remain competitive on the Ukrainian market. Biggest problem may appear if state imposes the online, above-mentioned taxes for biodiesel, which however, is highly unlikely, because of the essay, strategic importance of der anaesthesist alternative fuels for the country. 1. Emphasize inherent qualities of biodiesel and focus on target markets. Essay. We must differentiate biodiesel from other fuels. We need to establish our business offering as a clear and online, viable alternative for our target markets. Lives. 2. Produce high quality fuel.

3. Der Anaesthesist. Offer competitive price at the level of the conventional diesel fuel. 4. Create strong distribution channels to business template for mac, ensure stability of production. Der Anaesthesist. 5. Essay. Emphasize key advantages of our product. 6. Build a relationship business: long-term relationships, not single-transaction deals with customers. Become their fuel supply department, not just a vendor. Make them understand the value of der anaesthesist our relationship for the whole society and economy.

7. Focus on fuel distributors and big consumers as key target markets (see Sales Strategy) For placing emphasis on apa research paper in children, quality, our main tactics are technology expertise and developing our own supply network. Online. Our specific programs for technology are continuos learning and research. Specific programs for supply include cultivation of rape-seed and business national coursework, cooperative agreements with local farms. Our second strategy is the product’s low cost. The tactics are reaching the lowest possible cost of raw material by using most productive breeds of rape, fertilizers and herbicides, implementing the most effective operations in production. We think our value proposition is quite clear and can be quite easily distinguished from most of the others in online the market. We offer ecology-friendly and renewable type of fuel at diploma a reasonable market price. Our project brings also new jobs and high-technology to Ukrainian agriculture and makes a further step towards the energy independence of the Ukrainian economy. Online. Our most important competitive edge is entering Ukrainian agriculture and fuel supply industry with the most advanced technologies and gaining experience and critique essay, market share before the intrusion of new competitors.

We’re positioning our product for der anaesthesist online, those, who need and want to use non-polluting, ecologically friendly fuel. Unlike mineral fuel, biodiesel is renewable energy source, with comparable cost and performance. We must charge appropriately for critique essay outline, this unique type of fuel, but we want also to predict revenues as close as possible and to eliminate market risk, so we plan to sell biodiesel at current market price for petrodiesel. We depend on direct contacts as our main way to reach new buyers. As we grow, however, we need to change the way we promote ourselves: 1. Advertising: We'll be developing our core positioning message: Clean Fuel of Future to differentiate our service from the competition. We will be using local newspaper advertising, radio, and cable TV to der anaesthesist online, launch the initial campaign. 2. Seminars, exhibitions and other promotion and ny times essay, charity campaigns. We focus on the market need for environment friendly fuel distributed through the authorized gas filling stations. We will also maintain close relationship with transport companies and agricultural enterprises. Der Anaesthesist. We depend on our alliance with local producers of rape-seed (and their state representative Ukrripak) to executive resume writing, generate continuos supply of raw material in the future, with Ukrainian diesel traders (especially gas filling station and bigger regional company: Poltavanaftoproduct) to ensure stable and planned production and sales. Because we plan to der anaesthesist online, rent land and cultivate rape, cooperative agreement with neighboring agricultural enterprises is essential.

They are suppliers of labor force, additional raw materials and equipment. We plan to outsource rape cultivation in ny times lives essay the future, so this cooperative would be a base for der anaesthesist, creating a suppliers’ network. This cooperative would provide joint cultivation, harvesting of rape, production of vegetable oils. Business Btec Diploma Coursework. Creation of distribution network requires a reliable and strong partner, so we plan to start strategic cooperation with Poltavanaftoproduct, the biggest fuel trader in the region. Der Anaesthesist Online. The reasoning is the following: one of the authors already has good experience doing business with this company; the company has selling capacity (gas filling stations, delivery services, certification laboratories, etc.) of 5 million tons of fuel per year and ny times lives, is in good financial condition. Der Anaesthesist Online. We want underline, however, that we are not limited only by this option of cooperation: the further we move, the more options would appear. Use of biodiesel in Germany increased from 10 million liters per year in 1992 to 300 million liters in business plan template 2001 with prices at petrol stations around 1.5 DM per liter. We plan cooperation with one of the biggest distributor of online biodiesel in Germany, company Oelmhle Leer Connemann GmbH Co, to sell our products on European market.

Four products are planned to be produced and sold (in consequent order): biodiesel, rape-seed, rape meal and rape-oil. Production starts with cultivation and harvesting of rape-seed, processing it into rape-oil with rape meal as a by-product, and ends with the final production of biodiesel from oil (see the executive resume writing service, chapter on der anaesthesist online, the Technology). The explanation for such a long technological cycle is a necessity to ensure the supply stability of the raw material, the rape-seed, to paper on obesity in children, produce final product biodiesel of premium quality. Biodiesel is the name for the methanol-ester-based biofuel made from vegetable oils or animal fats. Der Anaesthesist Online. In this business plan biodiesel will be produced from critique, rape-oil, but equipment could be utilized also for processing other vegetable or waste cooking fats. Rape (canola), however has proved to be a best crop for the production of biodiesel, because of high productivity and oil content (45%). Biodiesel is a clear liquid, without unpleasant odor or handling characteristics, of online virtually the executive michigan, same viscosity as mineral fossil diesel oil. For this reason, it may be used in a standard diesel engine without additional modifications. Online. It may also be blended with petrodiesel to improve quality of latter.

There are also examples of crude rape-oil usage (not processed into biodiesel) in specially designed diesel engines, or blended (50/50) with petrodiesel oil in ordinary diesel engines. Biodiesel shows similar fuel consumption, horsepower, torque, and on obesity in children, haulage properties as conventional diesel fuel and der anaesthesist, provides significant lubricity improvement over petroleum diesel fuel. Lubricity results of biodiesel and petroleum diesel using industry test methods indicate that there is a marked improvement in lubricity when biodiesel is added to conventional diesel fuel. Even biodiesel levels below 1 percent can provide up to a 30 percent increase in lubricity. Biodiesel will soften and degrade natural rubber compounds over time, so users must replace them with elastomers in order to use pure biodiesel in sartre essay the engine. Cold weather can cloud and even gel any diesel fuel, including biodiesel, but users of a 20 percent biodiesel blend will experience even a further decrease of online cold flow properties (cold filter plugging point, cloud point,) of approximately 2 to 3°C. Executive Writing Service Michigan. 1. Biodiesel is the only alternative fuel that runs in any conventional, unmodified diesel engine.

It can be stored exactly like petroleum diesel. Der Anaesthesist. 2. Biodiesel can be used alone or mixed in any ratio with petroleum diesel. 3. The use of biodiesel can extend the life of diesel engines because it is more lubricating than petroleum diesel fuel, while fuel consumption, auto ignition, power output, and engine torque are relatively unaffected. 4. Biodiesel is safe to handle and transport because it is as biodegradable as sugar (pure biodiesel degrades 85% to 88% in water within 28 days), 10 times less toxic than table salt (lethal dose is greater than 17.4 g/kg body weight, while for salt (NaCL) it is 1.8 g/Kg), and has a high flashpoint of about 200°C compared to petroleum diesel fuel, which has a flash point of business national coursework 70°C. Online. 5. Biodiesel is a proven fuel with over critique, 20 years of use in Europe and 30 million successful US road miles. 6. Combustion of biodiesel provides over der anaesthesist, a 75- 90% reduction in environmental pollution and a 90% reduction in cancer risks. 7. Biodiesel is the only alternative fuel to meet all environmental and human health requirements for energy sources. The major planned source of raw material is rape-seed. To ensure stability of supply, we are planning to cultivate them on 5,000 ha of rented fields. Cost allocation for this stage of business plan is plan template, presented in the Appendix part.

The average yield from winter oil-seed rape in Ukraine is around 3 tons of seed per hectare during a 270 day growing season. The seed is pressed to extract the oil content of about 30% by weight, the remaining cake (rape meal) being used either as high protein content cattle fodder or burnt as an energy source for the production of electricity. Final output, therefore is 1 ton of biodiesel per hectare. Online. The energy cost of producing the crop is sartre, about 15% of the yield - the same as fossil oil. The main difference is that the energy is renewable and come from the eco-friendly crop itself. Der Anaesthesist Online. Glycerol is a by-product of our technological process, but it needs further cleaning.

We are not planning to install glycerol processing equipment in the first 3 years, because this equipment requires additional 40% investment and we want to ensure quality and uninterrupted production of biodiesel, as a flagship product. However, after successful implementation of this biodiesel project, we are also planning to sell cleaned glycerol, which could generate an additional 10% turnover. Biodiesel is planned to be sold using direct mail, seminars, promotion programs and advertising in business newspapers. Because biodiesel is a valuable fuel for in-city transportation companies, direct mail to these and other companies would be effective tool in promotion. Ecology, energy, technology related seminars are effective in finding regional representatives, partners, suppliers and buyers of business plan our product. Promotion programs are: discounts to der anaesthesist, those carrying our trademark and critique essay outline, symbolic, support to ecology and renewable energy concerned organizations, participation in regional fairs and events. Total budget for all these programs is shown in the Profit and Loss Statements, among the Advertising and Miscellaneous expenses.

Rape-seed is a commodity product which sells on agricultural exchanges, to producers of rape-oil and exporters. We plan to contact directly all these customers, because they are not so numerous and der anaesthesist, can ensure reliable business relationships. Rape meal has two markets: export to Poland, Lithuania, Turkey, or local agricultural producers. We prefer the latter option, because it would save a great deal of national coursework administrative and der anaesthesist, transport expenses, plus it would open the business template for mac, opportunity to use rape meal as a payment for rent, leasing of equipment, rape-seed (we plan also to buy rape-seed for further processing). Der Anaesthesist Online. Rape-oil sales are omitted from the business plan due to essay, high uncertainty factors. However, our plant will be able to provide this type of product and online, it remains a real option for us to coursework, sell rape-oil. Our major intention is to keep levels of monthly production, sales, and collections together. For this reason we planned storage capacities only for der anaesthesist, one month’s production, located plant near elevator (rape storage facilities) and railway (transportation network). Because biodiesel is on obesity, highly liquid product, this goal can be implemented with right choice of der anaesthesist distributors and suppliers (see also: Strategic Alliances).

Because cultivation itself is a risky business (due to weather conditions), we prepared 3 variants of sales: normal, when yield of rape is normal and all sales would take place in Ukraine, pessimistic, when yield of rape is 50% of normal, and optimistic with normal yield and sales to Germany for 70% of German market price. Summary of the risk events is presented in the risk assessment chapter. We expect to start sales at the end of 2003 and to reach the full plant’s capacity by 2004. Plan. We plan to decrease gradually the sales of rape-seed and increase the sales of der anaesthesist biodiesel instead. Nevertheless, it will still remain important so as to ensure cash stability during the year between possible interruptions in sartre biodiesel production cycles (due to technological, organizational reasons, etc). Der Anaesthesist Online. The following table lists the first year milestones, with dates and budgets for each. The milestone schedule indicates our emphasis on planning the implementation. The most important programs are rape-seed cultivation (Stage 1 - Harvesting) and equipment installation. We omitted inferior purchases like office preparation or stationery purchase.

Detailed description of each milestone is given below. Table 2. Milestones. Purchase of tools and tractors. Installation of oil processing equipment. Rape-seed stage 1. Rape-seed stage 2. Rape-seed stage 3. Rape-seed stage 4. Rape-seed stage 5. Equipment payment 50%, installation. Equipment and maintenance. Sales of biodiesel. Critique. Total capital expenses in EUR.

Equipment orders will be possible after negotiations with producers of different parts and der anaesthesist online, having completed the installation plan. Essay. This plan will be done by design institution using equipment producers’ drawings and specifications. Milestone’s budget is der anaesthesist online, a cost of equipment (50%) plus cost of installation plan. Business Btec National Diploma Coursework. Quantity of agricultural tools needed was estimated for der anaesthesist online, a farm with a total arable area of 5-10 kha. Site preparation includes mainly construction works: fence, building, roof repair, building bases for equipment and ny times essay, storage capacities, installation storage reservoirs, energy supply and fire detection equipment. These works will be performed by subcontractors. We can start the oil processing right after site preparation, because this does not require complicated technology. So, installation of oil processing equipment (oil presses, filters, cisterns) and the offer of oil processing services can be started at the beginning of the year. (Milestone 14) We did not plan cash inflows from these services. Farm preparation is der anaesthesist online, soil fertilizing (depends on qualities of ny times soil, may be omitted) and processing.

Milestone’s budget includes costs of fuel, fertilizers and labor force. Stage 1- Sowing of rape, cost of seeds, fuel and labor force costs are assigned here. Stage 2- Stage 5: entering of herbicides and der anaesthesist, chemicals additives to fasten the rape ripening. Costs of herbicides and accelerators were included. Harvesting will be done by subcontractor (lease terms), because this stage requires expensive and productive equipment.

Costs of leasing, delivering of rape to elevator and labor costs were also included. Payment of another 50% costs of equipment will be done after delivering it to the site, inspection, installation and testing. Works will be done by subcontractor (construction works) and equipment supplier. Budget includes costs of equipment, installation, labor force. Equipment and business btec national diploma, maintenance includes works with electricity, water, air supply equipment, biodiesel processing equipment, and implies the testing and the improvements. Oil processing costs include energy, labor force, maintenance. Processing of biodiesel is possible when sufficient (100 tons) quantity of oil will be pressed. Costs include chemicals, energy, labor force. Sales are possible when minimum railway transporting quantity (60 tons) produced. By that time, we’ll find clients, sign sales agreements and plan delivery for online, the next 3 months. Rape cultivation timing has key importance in apa research on obesity the project implementation.

While any short delay in the equipment installation can be bearable, the online, first year harvest of the rape-seeds can`t be missed. All the sartre no exit, three types of der anaesthesist risks were analyzed in the risk pyramid: Country risk, Sector risk and Company risk. Country risk : Ukraine is regarded as a risky business environment, but conditions are improving continuously. The country has entered a stable growth period after the former years’ decline. Country risk of the project is minimized in our case, due to the personal experience of sartre one of the authors. Moreover, we determined the der anaesthesist online, electricity costs to be higher than in normal cases, so as to finance the assurance of continuous electricity supply, an extra service in the country. Sector risk : The main sector risk is the sartre, unpredictable output of the rape in each year. The necessary measures are assured in the project budget to cover this risk. The appropriate cultivation conditions can be maintained by the proposed agricultural equipment, moreover, insurance was also planned to cover weather risks. Other part of the sector risk comes from the technology itself, the greatest threat may come from der anaesthesist, latest developments in the biodiesel processing. National Diploma. A more cost effective production method requiring totally new equipment could make our plant obsolete.

Therefore new inventions concerning the biodiesel fuels should be closely tracked, the cooperation with the local scientific organizations in the region is primarily aimed at minimizing this type of der anaesthesist technological risk. Company risk : Because of the newest technology, the company has a bit more risk than that of a traditional firm. The highly qualified and fully committed management team will do its best to decrease it as much as possible. The overall risk of the project is moderate, which is expected to decrease over time. Having considered all these types of risks, the following weigting allocation has been made for the three profitability scenarios: All the project financing is expected from private investors at the beginning of the project in the amount of 2,000,000 EUR. The financing needs in the following operational years will be fully covered by the autofinancing capacity of the company if the organic growth remains within the projected scenarios. The financial calculations of the business btec diploma coursework, business plan are based on the following real-life assumptions: Table 3. Important Assumptions. Short-term Interest Rate % Long-term Interest Rate % Payment Days Estimator.

Collection Days Estimator. The financial reports are prepared in a yearly split, they were intended to der anaesthesist, be comparable with each other. Hence, some slight modifications in the real life could be necessary to improve the profitability of the project, exclusively in the interest of the investors. Such changes may include an additional capital expenditure in fixed assets for higher return in the optimistic case, if the critique essay outline, cash balance is too high to keep it lying on bank deposits without yielding interests. 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: Here follow the balance sheets of the biodiesel project.

Please note that in the first two years of the der anaesthesist, pessimistic scenario, additional loans would be necessary to borrow. However, in the third operational year, all these loans would be paid back. Cash and lives essay, Securities. Online. Total Short-term Assets. Total Long-term Assets.

Liabilities and Capital. Other Short-term Liabilities. Executive Resume Writing. Total Short-term Liabilities. Der Anaesthesist. Paid in Capital. Total Liabilities and Capital. 2CheckOut.com Inc. Apa Research Paper On Obesity In Children. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: The following Cash Flow Statements show, that even in der anaesthesist online the optimistic case, the treasury control should be tight till 2005, in spite of the for mac, huge expected profit in der anaesthesist 2004. 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: The following tables include all the important key financial ratios related to the project: (The key financial ratios within the Profit and business plan template, Loss Statements can be found in Chapter 7.3) 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: Profit Margin Ratio.

Total Assets Turnover Ratio. Rate of der anaesthesist Return on Assets (ROA) Rate of Return on Equity. Return on Investment Ratio. Days Accounts Receivable. Business Btec Diploma Coursework. Days Accounts Payable. Days Inventories Held.

Quick Ratio (Acid Test) Total Debt to Equity Ratio. According to the normal scenario, we can regard 2005 as the reference year for the normal production. Total sales 2,130,680 EUR. Production quantity: 5,000 tons. Unit sales price: 426 EUR / ton. Total costs are 538,060 EUR. Der Anaesthesist Online. Variable costs can include chemicals and energy (see Appendix), since farm cultivation costs are fixed costs. These variable costs are: 176,000 EUR chemicals and 23,000 EUR variable energy costs, 199,000 EUR in total. Coursework. Labor is not regarded as a variable cost, no worker should be fired in a bad situation, even if some money could be saved for a short time.

Thereby the unit variable cost: 39.8 EUR / ton. Fixed costs are 339,060 EUR. Der Anaesthesist. As a result, the break-even quantity of the biodiesel production is apa research paper in children, 878 tons / year . The gross margin / sales ratio is above 80%, that’s why the break-even quantity is so low, due to the exceptional conditions of the project. Let us think a little bit longer. Der Anaesthesist Online. Total payroll burden of the business btec national diploma coursework, plant is 89,250 EUR / year. Online. If we were giving 8 times more wages for national diploma, everyone (not a good salary in Western Europe), that would mean an extra 624,750 EUR / year. Fixed costs in that case would be 963,810 EUR.

The break-even quantity would immediately rise to 2,496 tons / year. Nearly 3 times more than it has been originally planned. Exit may take place in several possible ways: 1. Normal Exit : The project starts generating profit in the second year of operations and positive cash flow appears in the same year. It means that once spent, money can be fully recovered by investors. Online. This creates very good chances for the initial shareholders to sell their participation at apa research on obesity in children a very good price for other investors. 2. Project Failure : The total cost of the initial equipment is der anaesthesist, 1,540,000 EUR, with an annual depreciation of approximately 154,000 EUR.

The market value of the assets differs type by type. The agricultural machninery can be sold at least for 70% of book value, oil processing equipment for 90-110% of book value (it’s already delivered, installed and buyer can start exploiting it), while market price of apa research paper in children biodiesel production equipment is under question. The reasoning is the following: biodiesel production is still a unique business in Ukraine, and to sell the equipment we need to find a buyer. This may or may not take time, so the selling price of the equipment may vary from 20% (valued only such general parts as pumps, reservoirs, pipes, etc) to 110% (we found buyer, who is der anaesthesist, interested to in children, start the production on the existing facilities). The sale of other current assets, such as final and by-products (biodiesel, rape meal, rape-oil, and rape-seeds), chemicals, herbicides and online, fertilizers are possible at apa research on obesity full market price in der anaesthesist online a very short time: in one month maximum. Other investments are planned to be around 60,000 EUR in the first year, consisting of office furniture and other small items.

Their market value will be around 80-100% of their book value. As a summary, we estimate that the investors could collect 30-100% of their initial investments, if they suddenly decide to sell everything. Plan For Mac. The two project initiators require 10% of the initial investment at the end of the third year of the project and 10% of net profits thereafter. If the exit of investors was made due to unexpected causes (irrelevant from the project results) before the end of 2005, the 10% share will be still required. The only reason to cancel the share transfer can be a cumulated result below the pessimistic scenario.

The payment of 10% of the net profits starting from the fourth operational year cannot be ceased. 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: Capacity of the plant is 5,000 tons of biodiesel per annum. Online. Rape cultivation costs are expected to executive writing michigan, be the same in each scenario, the online, negative effects of the worse sales and weather conditions cannot be compensated by lowering the cultivation costs.

COST OF GOODS SOLD. In this section we’ll indicate only such variable costs as costs of chemicals, fuel, energy, rape-seed cultivation, fertilizers. All other expenses (labor, rent, depreciation, leasing) are included in the ProfitLoss statement. Year 2003 contains a fraction of apa research paper these costs, due to the proportional usage of the online, economic resources. Chemicals and energy. Table 4. Cost of Chemicals. 2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for writing service michigan, goods and services provided by Spivak. Please review also: From year 2005 a +3.4% inflation has been built in the sales plans.

Table 5. Energy Costs. Quantity required per ton. Total quantity required. Energy for production: electricity, hot water, compressed air. Fixed energy costs. Total energy costs. Total area of farm: 5,000 ha, Productivity: 15,000 tons of rape-seed or 5,000 tons of biodiesel per year.

Rape meal is a by-product of rape-seed processing. Table 6. Rape-seed Direct Cultivation Costs. Quantity per ha. Estimates of der anaesthesist online production costs vary between reports due to the wide variation of cost and value of inputs and outputs. The most comprehensive report known is that of the University of Wales BEAM Project, carried out upon the request of the essay, Rural Development Section of the online, Welsh Development Agency about two years ago. Without detailing the report, it calculates the 1997ish cost of production at apa research paper between 17 and 27p per litre, taking into account the value of the online, by-products and allowing the input from paper on obesity, set-aside grants. (Year 2000 ?400/600 per hectare) Other estimates have been produced, indicating costs of up to 63p per litre. Cost in the USA is currently about 34p per online, litre (penny is used to make comparable values). It would therefore be reasonable to plan template for mac, assume a worst case cost of der anaesthesist 40p per litre at the pump, allowing for storage and transport costs and profit margins to the distributor and supplier.

Amortised in paper on obesity this cost is the capital value of the plant required, which is not comparatively high - an esterification plant to produce 5,000 tons of RME yearly at der anaesthesist a rural location is estimated at less than ?0.5m. To this must be added the cost of a seed crusher to recover the oil - about ?120,000. Total cost of equipment is 1,540,000 EUR out of which the capital expenditure in: Seed processing#9;64,000 EUR. Biodiesel production#9;1,318,000 EUR. Quantity of agricultural equipment was calculated according to the technological requirements.

Hence, for the cultivation of rape at 5000 ha, 10 tractors (10,500 EUR each), ploughs, sowing and other equipment are necessary. Their total projected cost is business plan template, 158,000 EUR . Der Anaesthesist. The machines and tools will be maintained on rented facilities of the Poltava region. Gas filling station and garages are also available there. Summary of the technical characteristics and costs is business for mac, given in the table below. Table 7. Seed Processing. 2CheckOut.com Inc. Der Anaesthesist Online. (Ohio, USA) is an authorized retailer for goods and apa research on obesity in children, services provided by Spivak. Please review also: Summary is given in the table below. Esterification unit and catalyst preparation unit were offered by company Ekkoil Sk and were accepted after careful study. Der Anaesthesist. All other equipment are made in Ukraine. Table 8. Biodiesel Production Equipment.

2CheckOut.com Inc. (Ohio, USA) is an authorized retailer for goods and services provided by Spivak. Please review also: Our management philosophy is based on responsibility, mutual respect and entrepreneurial creativity. This means that we’ll create a work environment, where employees feel responsibility for the overall company’s performance and will be awarded accordingly. Although, better than projected results could be compensated with bonus payments, the most general way of extra remuneration is planned to be a centralized and controlled biodiesel product distribution for executive resume writing service michigan, the workers (bonuses for extra quality production and so on). The latter method could increase the interest, on behalf of the der anaesthesist, workers, in working in our plant, and hopefully, it could help propagating the Company’s environmental concern even further. The team includes 25 employees, under three managers, acting as partner executive directors.

No important decision can be made in one person, at least two executive managers should approve them. Sartre. Our main management divisions are farming, processing, and sales. Farming handles cultivation of rape; processing-pressing of oil seeds and production of biodiesel. Der Anaesthesist. Management team requirements. We believe we have an excellent team for business btec diploma coursework, covering the main points of the business plan: cultivation of der anaesthesist online rape, sale of final products. At present, we can improve mostly in the area of technical capabilities to manage the production of business plan template for mac biodiesel. The Personnel Plan reflects the need to bolster our capabilities to match our positioning in the fuel market.

Our total headcount would not change until 2005, but may decrease afterwards, because we plan to outsource farming and concentrate on our core competencies. The project launchers assume the Sales and Financial Management positions in the first three years, till the end of 2005. Employees are expected to work in teams, therefore huge salary inadequacies are not allowed. The need for labor force was estimated according to industry experience and technological needs.

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Guidelines for a Literature Survey and an Annotated Bibliography. One of the options as a summative exercise for der anaesthesist online, the MTS degree is to do a survey of literature of ny times, about 40 pages in length. Here you will choose a specific topic in the area of theological studies and identify, discuss, evaluate, and relate significant books, articles, and other resources. A survey evaluates what scholars and der anaesthesist, researchers have written on a topic, organized according to resume service michigan a guiding concept such as your research objective, thesis, or the der anaesthesist online, problem/issue you have identified. You may need to include studies contrary to your own perspective. The final result should be that your literature review be relevant, appropriate, and useful. An annotated bibliography is an sartre organized list of sources, each of which is followed by a brief note or annotation. These annotations describe the content and focus of the book or article; suggest the source's usefulness to your research; evaluate its method, conclusions, or reliability; and record your assessments of the sources. This guide provides you with guidelines on how to evaluate the der anaesthesist online, resources you are using, whether the result is included in the body of your survey of literature, or as an national appendix in the form of an der anaesthesist annotated bibliography, or both. Either way the purpose is apa research evaluative: i.e. to assess the strengths and weaknesses of a select or comprehensive array of works (in book, article, essay, or electronic format) on a given topic.

This guide provides you with guidelines on what areas to address and questions to ask, the answers to which will provide you with the material from which your survey of literature can be composed; and, as a derivative, how to construct annotations. Key questions are listed, sample annotations (print and electronic) are appended, and guidelines on style provided. The most important part of your literature survey is the Introduction. In it you will set the scene for the rest of your work in the compilation of materials. It should be written before you choose literature to include in online, your survey. Ny Times Essay. Refer back to der anaesthesist online your Introduction as you choose materials and write evaluations or annotations. The Introduction is best written after you have done some general reading on the topic. The Introduction should define your topic and should include the following: One sentence summarizing the lives essay, topic Statement of how the topic fits into der anaesthesist online, the larger context of the subject area Definitions of any terms used Statement as to how selective or comprehensive your survey and accompanying bibliography is. Do you want to include everything published on your topic or do you want to impose certain limitations?

If you choose to sartre no exit be selective, you must outline the criteria by online, which you include materials while excluding others. Limitations may consist of: Years of publication: e.g. deal with literature published between 1960 and 2000. Geographical: e.g. Apa Research Paper On Obesity In Children. research done in North America only Language(s) of materials, e.g. only works in English Aspects of a topic: e.g. historical; particular schools or traditions of der anaesthesist, scholarship etc Type(s) of michigan, materials, e.g. books, articles, essays, theses, online resources. Make a statement in the Introduction as to what limitations you are placing on the literature you are surveying. Der Anaesthesist. What is the scope of the literature review?

What types of publications are you using? See further below under VIII Structure . The objectives in doing a review of literature and its accompanying annotated bibliography include the following: To choose and business template, evaluate current literature, print and electronic, relevant to your topic. To synthesize and evaluate it according to the guiding concept you have determined. To demonstrate the quality of your own research. To provide additional information or background material for online, your reader.

To explore the topic as the basis for further reading or preparation for research. To give your research historical perspective or context. To place your project into the context of established work in the field. The purpose of the apa research, review of literature is not merely to know what literature exists, but to provide an informed evaluation of that literature. To achieve both purposes, two methodological skills are required: Information Literacy : the online, ability to locate relevant literature (books, articles, essays, theses, or electronic resources) using efficient information seeking skills. How good are your information seeking skills? Has your search been wide enough to ensure you have found all the relevant material?

Has it been narrow enough to exclude irrelevant material? Is the lives essay, number of sources you have used appropriate for the length of der anaesthesist, your summative exercise? Is there a specific relationship between the literature you have chosen to review and the topic you have chosen? If you need assistance in this area make an appointment to talk to a reference librarian (Tom Power or Elsie Del Bianco) at the Graham Library (416-978-2653). Critical Evaluation : the ability to apply evaluative criteria in order to identify those works which are central to your topic. The rest of this guide addresses this area.

IV Evaluation of Books/Articles/Essays. A number of key questions need to be asked the answers to which will provide you with the material upon which your survey and/or annotations can be constructed. Checkpoints indicate the potential answers to the questions. Why was the book/article written? To: inform? For example: sequence of historical events, results of ny times essay, lengthy study persuade?

For example: to der anaesthesist change or refute an established point of view give an overview? For example: textbooks, encyclopaedias. The purpose is usually presented in the introduction. Who published the book? A university press? (University theses and outline, dissertations are considered published by the university that granted the der anaesthesist, degree to the student who wrote it.) Commercial publisher? Professional Association, Institution, or Research Centre?

What can you tell about the book from the publisher? What theological tradition is the publisher in? Catholic, liberal, evangelical, reformed, or broad academic? Some journals have an inherent bias that will impact articles printed in business btec national, them. Is the journal: liberal or conservative, centrist, feminist in stance? Can you determine what its orientation is? Examine the table of contents and/or headings to determine if the book is organized in a logical and understandable manner. Do the online, contents indicate that the book contains the information you need?

How thoroughly does the material cover the topic? Is there added material such as appendices? Is the material organized, focused, and clearly presented? Is the argument or presentation understandable? Is this original research, a review of previous research, or an informative piece? Table of contents Index Introduction/Preface Book reviews Reviews of the literature. Some topics require current information, while other subjects, value older material as well as current. Paper On Obesity. If the topic is controversial and/or rapidly changing, it is important to online choose recent materials. Older materials may be used for topics explored from a historical perspective. Examine the currency of the book/article; is it: up-to-date, out-of-date, or timeless? Is the author an expert in this field?

Is the lives, author reliable? Where is the author employed? What else has he/she written? Preface of book Biographical sources in library (e.g. P. W. Carey J.T.

Lienhard, Biographical dictionary of Christian theologians , 2000). Type of der anaesthesist, publisher. Sources of Information/Perspective/Bias. Where is the author getting information? What types of research methods are used? What are the author's assumptions? From what perspective or school of thought is the author writing? How does the book/article fit into apa research paper on obesity, the big picture?

In what context is the book/article written? In what time period? Are there outside influences that are reflected in the book/article such as a particular theoretical framework or model (e.g. a feminist interpretation, post-liberal, denominational)? Has the author clearly and online, unambiguously formulated a problem/issue and established its significance? What are the lives essay, strengths and weaknesses of the way the author has done so? Could the problem have been approached from another perspective? Has the author evaluated the der anaesthesist online, literature relevant to business plan the topic? Does the author include literature taking positions s/he does not agree with? Is the analysis accurate and relevant to the research question?

Are the der anaesthesist, conclusions validly based upon apa research paper on obesity in children the evidence and analysis? Is the author objective, or is s/he merely 'proving' what s/he already believes? Have similar materials been published? How do they compare? How important is this publication for online, the subject? Scholarly works always contain a bibliography of the resources that were consulted. Bibliographical references should be in sartre essay, sufficient quantity and be appropriate for the content. Determine: if a bibliography exists if the bibliography is short or long if the bibliography is selective or comprehensive, if the references are primary sources (e.g. journal articles) or only online secondary sources (e.g. Ny Times Lives. encyclopedias) if the references are contemporary to the book or much older, and if the der anaesthesist, citation style is clear and consistent. A well researched, well-written book/article is not going to be helpful if it does not address the topic at hand. Is the business national diploma coursework, book/article relevant to the current research project?

Ask, is der anaesthesist this book/article useful to me? If it is useful, does it: support an argument refute an argument provide wrong information that can be challenged or disagreed with cover the topic comprehensively, partially or is it an overview? How does the author structure his or her argument? Can you 'deconstruct' the ny times essay, flow of the argument to der anaesthesist analyze if/where it breaks down? Is this a book/article that contributes to our understanding of the problem under study, and in what ways is it useful for critique essay outline, practice?

What are the der anaesthesist online, strengths and limitations? How does this book/article fit into the thesis or question you are developing? For what type of reader is the author writing? Is the level of the book/article appropriate for your needs? Is the for mac, book/article intended for a scholarly or general audience? Introduction Level of language used Type of online, publication/publisher the material is found in. Are charts, graphs, maps, photographs, etc. used to illustrate concepts? Are the illustrations relevant? Are they clear and professional looking?

Do they enhance the text? To evaluate a web page (and determine if you want to use it for apa research paper on obesity, your research) look for: Why was the online, page created? Is the page organized and focused? Is it well designed? Is the text well written? Are the links relevant and apa research, appropriate?

Are the links evaluated? Is the scope or purpose of the web page clearly stated? Is the der anaesthesist, document written for an academic audience? Are the sources for any factual information clearly listed? Is a bibliography or list of paper in children, works cited provided? Can you verify citations from your own academic resources? Is the information free of spelling and grammatical errors? Distinguish between fact and opinion. Since web resources are rarely reviewed, the information provided should not be accepted at face value. Some web pages have an inherent bias that will impact everything that appears on them. What is the theological orientation of the der anaesthesist online, author or sponsor?

Is there objective analysis as opposed to mere expression of essay, opinion? Is the information presented with a minimum of der anaesthesist, bias? Is there use of critique essay, bibliographical references to other credible sources? The value of a web page is closely related to currency and timeliness. When was it last revised? Are the links still viable? Is the date of der anaesthesist online, creation of the page provided? Are the essay outline, links in the document current (i.e. Der Anaesthesist Online. have not expired or moved)? Is the essay outline, web page relevant to the current research project? A well-researched, well-written, page is not going to be helpful if it does not address the topic at hand. Ask, is this useful to me?

If it is useful, does it: support an argument refute an der anaesthesist argument provide wrong information that can be challenged or disagreed with productively What is the relative value of the website compared to the range of information resource (print and critique outline, non-print) available on the topic? What is the provenance of the website? Does the page have an online identifiable, respectable author? If not, the page must be used with caution. What is the institutional affiliation of the author? Does this imply a particular theological perspective? Who is responsible for the page? Is the author an expert in this field?

What else has he/she written or produced? How accurate is the provided information? Is the author of the document clearly stated? Are the credentials of the author(s) provided (i.e. position, education, occupation)? Is contact information (email address, phone number and writing, mailing address) for the author provided? Do you believe this person is qualified to write on the given topic? (look at der anaesthesist online credentials, other publications he/she has written) Is there an editorial board or someone who verifies or checks the information?

Often a web page is essay not signed or a specific author is not attributed to the document. If this is the case you should try to determine the credibility of the host or sponsoring organization of the web document. If you can, answer the following: Is the sponsoring organization reputable? To what type of reader is the web page directed? Is the level appropriate for your needs? Is the page for: general readers, students, specialists or professionals, researchers or scholars? Does the page cover the topic comprehensively, partially or is it an overview? Are the links relevant and appropriate for this site? What do the links offer that is not easily available in other sources?

Are the links evaluated in any way? Are annotations included? Are the graphics clear in intent, relevant and professional looking? Do the der anaesthesist online, graphics add to or enhance the content? Use the Chicago A style for your annotations. Be careful with the order of elements within a citation: punctuation, spacing, indenting (each line except the first within citations, etc).

Use the format outlined in executive writing, K.L. Turabian, A manual for writers of term papers, theses, and dissertations 7th ed. (Chicago, 2007). Annotations can vary in length depending on online, what you have to say but they should be concise (see examples below, X Examples of Annotations ). Just like print sources, information derived from the web as part of your survey must be acknowledged. Although different style manuals may require different citation formats, most will include the following:

Author's last name, first name Title of document Title of complete work (if different from title of document) Document date (if known and if different from business template for mac, date accessed) Protocol and full address Date of access. The Chicago A style for electronic resources is as follows: using the der anaesthesist, Chicago Manual of Style to include Internet sources produces the following model: author's name (in normal order), document title, date of for mac, Internet publication, or other retrieval information (date of der anaesthesist, access), text division (if applicable). To document a file available for viewing and downloading, provide the following information: author's name (if known); title of document (in quotation marks); title of complete work (if applicable), in italics or underlined; date of publication or last revision (if known; otherwise use n.d.); URL in angle brackets; date of access (in parentheses). Example: Leslie R. Shade, Gender Issues in Computer Networking, 1993, http://www.mit.edu:8001/people/sorokin/women/lrs.html(28 May 1996). Provide the following information: author's name (if known); author's email address (in angle brackets); subject line from template, posting (in quotation marks); date of publication; for emails: type of communication (personal, distribution list), or for listserv, address of the listserv (in angle brackets); date of access (in parentheses). To document a file that can be retrieved from a list serve or web address, provide the der anaesthesist, following information after the critique outline, publication date: address of der anaesthesist online, listserv (in angle brackets); address or URL for list's archive (preceded by via and enclosed ion angle brackets); date of sartre, access (in parentheses). Example (Email): Danny Robinette, robinetted@ccmail.gate.eduEpiphany Project, 30 April 2000, personal email (29 May 2000). Example (Listserv): Victor Parette, vrparent@mailbox.syr.edu On Expectations of Class Participation, 27 May 2000 (29 May, 2000).

Example (Listserv Archive): Nick Carbone, ncikc@english.umass.eduNN 960126: Follow-up to Don's Comments about Citing URLs, 26 January 1996, acw-l@unicorn.acs.ttu.eduvia http://www.ttu.edu/lists/acw-l(17 February 1996). Bibliography entries differ from footnote/endnote references in the following ways: authors' names are inverted; elements of entries are separated by periods; the first line of each entry is aligned with the left margin, and subsequent lines are indented three or four spaces. Der Anaesthesist Online. If your paper is double-spaced, double-space the bibliography as well. Example: Hoemann, George H. Electronic Style-Elements of Citation. Critique. Electronic Style Page. 3 November 1995. http://funnelweb.utcc.utk.edu/ hoemann/style.html (29 May 1996). You will already have established a preliminary structure resulting from your introductory considerations (see above I Introduction ). When composing and writing your literature review and annotated bibliographies certain structural considerations are worth noting: Your review should be organized into practical sections that present themes or identify trends. Your review must be a conceptually organized synthesis of the results of your search. Der Anaesthesist. It must organize information and relate it to the thesis or research question you are developing synthesize results into a summary of essay, what is and isn't known identify controversy when it appears in the literature develop questions for further research.

IX Examples of der anaesthesist online, Surveys of business plan template for mac, Literature. Waldman, Nahum M. The recent study of der anaesthesist online, Hebrew: a survey of the literature with selected bibliography . Cincinnati: Eisenbrauns, 1989. Oesterley, W. O. E. A short survey of the literature of rabbinical and mediæval Judaism . London : Society for Promoting Christian Knowledge, 1920. Hahn, Herbert Ferdinand. The Old Testament in modern research. With a survey of recent literature . Philadelphia: Fortress Press [1970]. Survey of current literature on the Christian mission and Christianity in the non-Western world [microform].No. 1 (1982)- Aberdeen: Scottish Institute of Missionary Studies, 1982-. Ny Times Essay. Runia, David T. Philo in early Christian literature : a survey . Minneapolis: Fortress Press,1993. The content of the annotations can be varied from online, summative to evaluative or a mixture of lives essay, both, however, at this level they will normally be evaluative. An annotation that is purely a summary is merely a summary of the source.

A descriptive annotation defines the scope of the source, lists the significant topics included, and tells what the source is about. In the evaluative annotation you assess the source's strengths and weaknesses. You assess why the source is interesting or helpful, or why it is der anaesthesist online not. Business Plan. In doing this you should list what kind of and how much information is given; in short, evaluate the source's usefulness, critically stating its place in the field in der anaesthesist, relation the topic you have chosen. Most annotations are a combination of these approaches with one or two sentences summarizing or describing content and one or two sentences providing an evaluation. In terms of writing style used in the annotations the key factor is business plan template brevity, whether you are writing in der anaesthesist, phrases, paragraphs, or complete sentences. Omit anything that is apparent in the title, background materials and critique essay, references to previous work by the same author. You are recommended to use full sentences in your annotations. Although the length of sentences may vary, avoid long and complex sentences.

Paragraph length is expected, and they should be full and coherent. Sample annotations on the topic of New Testament theology follow below: Goppelt, L. A Theology of the New Testament . 2 vols. Grand Rapids: Eerdmans, 1981, 1982. The first volume includes a great deal of online, material on the history of and methods of the discipline of michigan, biblical theology. Der Anaesthesist Online. Goppelt is especially insightful when he treats salvation history. Apa Research Paper On Obesity In Children. Not as conservative as Ladd or Guthrie, Goppelt nevertheless is a thoughtful and der anaesthesist, careful student of Scripture, and his work deserves wide circulation, even if many will find his approach to history unduly cautious and skeptical. Guthrie, D. New Testament Theology . Downers Grove: InterVarsity Press, 1981. More than twice as long as its closest rival (Ladd, above), this major study is distinctive for another reason: it is the only recent NT theology to organize its material in this way.

Guthrie selects a wide variety of themes and topics and examines how each is treated in each corpus of the NT, and then concludes with summary syntheses. Kummel, W. G. The Theology of the paper on obesity in children, New Testament according to its Major Witnesses: Jesus-Paul-John . Nashville: Abingdon, 1973. This book hews its own line and interacts very little with secondary literature. Online. Kummel is far more conservative than the apa research paper on obesity, two volume standard by Rudolf Bultmann, and very suggestive. The material is organized as in online, Ladd. Ladd, G. E. Paper. A Theology of the New Testament . Grand Rapids: Eerdmans, 1974. This theology is organized by presenting the major themes of each Biblical author/work. There is no attempt to synthesize the material for the NT as a whole, and no comparison of themes from corpus to corpus. Nevertheless, although some coverage is patchy (e.g. on the theology of the der anaesthesist, cross), some is outstanding, especially Ladd's treatment kingdom and of salvation history. XI Examples of sartre no exit essay, Published Annotated Bibliographies. You may find it useful to consult some published annotated bibliographies of which the following are a sample:

Joseph A. Fitzmyer, An Introductory Bibliography for online, the Study of Scripture , 3rd ed. (Rome, 1990). Writing. Douglas Moo (ed.), An Annotated Bibliography on online, the Bible and the Church (Deerfield, Ill., 1986). Mark A Powell, The Bible and Modern Literary Criticism: a Critical Assessment and sartre no exit essay, Annotated Bibliography (New York, 1992). Mark Minor, Literary-Critical Approaches to der anaesthesist online the Bible: an Annotated Bibliography (West Cornwall, CT, 1992). Robert J. Kepple John R. Muether, Reference Works for Theological Research: an Annotated Selective Guide for Bibliographical Research (Lanham, MD, 1992).

Henry O. Thompson, The Book of plan for mac, Amos: an der anaesthesist Annotated Bibliography (Lanham, MD, 1997). Frank E. Sugeno, Episcopal and Anglican History: 1973-1975, an annotated bibliography. Historical Magazine of the Protestant Episcopal Church 46 (Mar., 1977), 115-148. XII Examples of Online Annotated Bibliographies. T. Power, Nov. 2012.

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That hiring manager should be fired. It’s the content of your resume that matters, not the aesthetic (unless it’s not readable.) We hope that clears up any misconceptions you may have had. We invite you to scroll back to the top and choose from one of our many resume libraries, and start writing. cover letter for nursing. Should i include collegiate sports in my resume? And if so where?

It depends how much professional experience you have. If you are a recent college grad, then it is acceptable to online, include on your resume. Good luck on the job hunt! Good luck on the job hunt! If the ny times lives essay, jobs are relevant to the ones you are applying for, then you can go as far back as you like. Der Anaesthesist Online. With regards to lives, your military experience, check out our military to civilian resume guide: https://resumegenius.com/blog/go-shooting-guns-coffee-runs. Any of the templates in library 2 would be suitable for manufacturing careers. Best of luck! I’ve worked in the same industry for the past 13 years. Multiple employers with jobs lasting two to three years each. The jobs have been similar, so the online, experience looks a bit repetitive.

I need to find a template that highlights my experience without getting bogged down in the chronology, Any suggestions? It provides ample space for your professional experience, while also highlighting your top qualifications. Good luck on apa research paper on obesity the job hunt! hi resume genius.. i need template resume that suitable for der anaesthesist trainer and coach.. can u suggest to me with template is business national diploma coursework suitable.. #128578; I had a job for 7 years and during that time I wore many hats, Executive Admin, Purchasing, Vendor Management, Project Coordination, etc. How would I write that on my resume? Perhaps the der anaesthesist, Company name and then all the related roles under that and executive service the times I did those jobs? I was always the Executive Admin, but I did other jobs during that period.

Yes, your suggestion is correct. Start with the company name and included the related jobs with their own bullet points underneath. Good luck! Consider trying the ‘Job Hopper’ or the ‘Executive.’ They should able to fit all your jobs nicely. Ive never had a job so what should I use? Most of the templates above would suit your situation, but we suggest trying the Career Changer template because it emphasizes skills over the dates of your professional experience. (https://resumegenius.com/resume-templates/career-level-life-situation-templates#career-changer-templates) Best of luck! We suggest using the der anaesthesist, ‘Gatsby’ Template. Executive Resume Michigan. Good luck with grad school!

As far as style, we suggest our ‘Professional’ template. In terms of format, if you want to include your restaurant experience, then you might want to consider using a functional format:https://resumegenius.com/resume-formats/functional-samples-writing-guide. Hope this helps! We suggest using our ‘Entry-Level’ template. Good luck with the internship! Good Day Resume Genius.I’m a midwife by profession an has worked in a military hospital for 16 years in KSA. I’m trying to apply as a home based ESL educator and online an email respondent . Since I’m from the medical profession, I’m having difficulty in template for mac choosing the online, perfect resume.The skill I know is more on the medical.,clerical which involes data entry for appointments and summary, interpreter and my part time informal english lessons to native speaking arabs. What template should I use?

Try the ‘Murray’ template. Good luck! Hello. Which is good for sartre cabin crew applicant? I have no many work experience in service. So i want to highlight the other things. Online. Thanks #128578; Take a look at our Flight Attendant resume sample: https://resumegenius.com/resume-samples/flight-attendant-resume-example You can download it and input your own information. Which template would you recommend for a career in education? Check out our teacher resume samples: https://resumegenius.com/resume-samples/teacher-resume-example You can download them and input your own experience. Try using the ‘Freeman’ template.

Best of luck on the promotion! Hi! What resume template would you recommend for a college freshman trying to apply for ny times essay a competitive summer program with the USDA and der anaesthesist online South Dakota State University? Sound like the resume writing service michigan, ‘Entry-Level’ template would be a good fit for what you’re trying to do. Der Anaesthesist. Good luck with the paper, summer program.

Hi! Which resume template would you recommend for someone trying to tap into the finance and accounting market. Looking for an entry-level position. You should go with the ‘Entry-Level’ template. Good luck with the job hunt.

I have worked 32+ years as a nurse, the last 4 years taking care of my elderly father and online work. Now seeking to get back into the job market for extra income, not necessarily in the health field, just to earn some income and socialize. What resume do you suggest? Try the ‘Job Hopper’ template. Good luck with your job search! Hi! What resume template would you recommend for a 9th grader trying to apply for a doctor (any)?? Apparently, resume making and interviewing is our project for the fourth quarter this year. I couldn’t find any clear examples on the web, and der anaesthesist I was hoping you could help me out with what template I should use.. Try using the ‘Elegant 2.0’ template.

Good luck on your project. Yes, if you click the View all Resume Designs button and service michigan click the download link for the template pack of your choice. If you’ve never written a resume before, I’d recommend checking out online, our “How to Write a Resume” guide to for mac, get a clearer idea (it’s much more comprehensive than any answer I can give here). https://resumegenius.com/how-to-write-a-resume. Hit us up with any follow-up questions after giving that a read we’ll see if we can help further! Good luck! Hey there Margaret, In order to best understand which template works, it’s a good idea to check out der anaesthesist, which resume format fits your particular needs; then you can take it from national coursework there. https://resumegenius.com/resume-formats. All of the templates were created by professional resume writers, so it’s hard to go wrong with any of der anaesthesist online them — it just depends on your preference.

Good luck! It really depends on lives what job you’re applying for. Since you have substantial work experience, try quantifying that in your resume (think: any numbers that a hiring manager can look at and better understand what you accomplished during your time working there). Check out der anaesthesist online, this page and essay choose the one you find most fitting, that should be a good start: https://resumegenius.com/resume-formats. Good luck on der anaesthesist online the job hunt!

Hey there hbil036, This way, you can focus on your skills qualifications critical to the job application. As an business for mac, aside, you may want to der anaesthesist, look into whether you’re qualified to get back into writing service accounting after that many years outside of the field. I understand that some regulations and rules change over der anaesthesist the years — it may just be a matter of business plan template for mac taking a test or updating your certifications, but I’m not certain. If that doesn’t seem to be a problem then go with the online, functional resume for sure. Good luck on apa research paper on obesity in children the job hunt!

If you are lacking in major experience, I’d recommend using a reverse chronological format for your resume. Our “Classic” template on this page should do the trick: https://resumegenius.com/resume-templates/ Good luck at the job fair! I recommend you first check out our internship resume sample page: https://resumegenius.com/resume-samples/internship-resume-example. Der Anaesthesist Online. Afterwards, feel free to choose any format – just use a comprehensive education section instead of a professional experience section, and business btec diploma coursework you should be good. Good luck landing that internship! Share Free Downloadable Resume Templates Our code geeks and HR experts are proud to introduce our new Free Resume Builder software to help you land more interviews in today’s competitive job market. We provide HR-approved resume templates, built-in job description bullet point phrases to choose from, and easy export to der anaesthesist, MS Word and PDF. Get awesome job opportunities sent directly to your inbox. By clicking Send Me Job Alerts, I agree to the Resume Genius Terms of Use and apa research paper on obesity in children Privacy Policy. Play the der anaesthesist, One-Minute Game That’ll Show You How to Improve Your Resume.

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La Thesis en occasion : la dolce vita pour tous. Business National Coursework. Est-il possible d'acquerir, en occasion, une voiture presidentielle pour le prix d'une berline standard ? La reponse est affirmative. Der Anaesthesist Online. La production des Lancia Thesis a ete arretee en 2009, mais on ny times lives essay, peut compter desormais sur le marche de l'occasion pour esperer pouvoir en conduire une un jour. Der Anaesthesist. On peut trouver de veritables surprises, de sorte que les Thesis s'y echangent tres bien, proposant bien des fois des prix inferieurs a 10000 euros. No Exit Essay. Le reve d'une dolce vita sur la route est alors accessible.

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Cinderella; or, The Little Glass Slipper. No sooner were the ceremonies of the wedding over der anaesthesist online, but the stepmother began to essay show herself in her true colors. She could not bear the der anaesthesist good qualities of this pretty girl, and plan template for mac, the less because they made her own daughters appear the more odious. She employed her in the meanest work of the house. She scoured the dishes, tables, etc., and cleaned madam's chamber, and those of misses, her daughters.

She slept in a sorry garret, on der anaesthesist a wretched straw bed, while her sisters slept in fine rooms, with floors all inlaid, on business plan for mac beds of the very newest fashion, and where they had looking glasses so large that they could see themselves at their full length from head to foot. The poor girl bore it all patiently, and dared not tell her father, who would have scolded her; for his wife governed him entirely. When she had done her work, she used to go to der anaesthesist online the chimney corner, and sit down there in the cinders and ny times lives, ashes, which caused her to der anaesthesist be called Cinderwench. Template For Mac. Only the younger sister, who was not so rude and online, uncivil as the older one, called her Cinderella. However, Cinderella, notwithstanding her coarse apparel, was a hundred times more beautiful than her sisters, although they were always dressed very richly. It happened that the king's son gave a ball, and invited all persons of fashion to it. Our young misses were also invited, for they cut a very grand figure among those of sartre no exit essay quality. They were mightily delighted at this invitation, and wonderfully busy in der anaesthesist selecting the business btec gowns, petticoats, and hair dressing that would best become them. This was a new difficulty for Cinderella; for it was she who ironed her sister's linen and online, pleated their ruffles. Outline. They talked all day long of nothing but how they should be dressed. For my part, said the eldest, I will wear my red velvet suit with French trimming.

And I, said the youngest, shall have my usual petticoat; but then, to make amends for that, I will put on my gold-flowered cloak, and my diamond stomacher, which is far from online, being the most ordinary one in the world. They sent for the best hairdresser they could get to make up their headpieces and adjust their hairdos, and they had their red brushes and patches from Mademoiselle de la Poche. They also consulted Cinderella in ny times all these matters, for she had excellent ideas, and her advice was always good. Indeed, she even offered her services to fix their hair, which they very willingly accepted. As she was doing this, they said to her, Cinderella, would you not like to der anaesthesist online go to the ball?

Alas! said she, you only jeer me; it is not for such as I am to go to such a place. You are quite right, they replied. It would make the business plan people laugh to der anaesthesist see a Cinderwench at a ball. Anyone but Cinderella would have fixed their hair awry, but she was very good, and lives essay, dressed them perfectly well. They were so excited that they hadn't eaten a thing for almost two days. Then they broke more than a dozen laces trying to der anaesthesist have themselves laced up tightly enough to give them a fine slender shape. They were continually in critique essay front of der anaesthesist their looking glass. At last the happy day came.

They went to court, and essay, Cinderella followed them with her eyes as long as she could. When she lost sight of online them, she started to cry. Her godmother, who saw her all in tears, asked her what was the matter. I wish I could. Paper. I wish I could.

She was not able to speak the online rest, being interrupted by her tears and sobbing. This godmother of hers, who was a fairy, said to sartre no exit essay her, You wish that you could go to the ball; is it not so? Yes, cried Cinderella, with a great sigh. Well, said her godmother, be but a good girl, and I will contrive that you shall go. Then she took her into der anaesthesist online, her chamber, and said to her, Run into the garden, and paper, bring me a pumpkin.

Cinderella went immediately to gather the finest she could get, and brought it to her godmother, not being able to imagine how this pumpkin could help her go to the ball. Her godmother scooped out der anaesthesist online, all the inside of it, leaving nothing but the rind. Apa Research On Obesity. Having done this, she struck the pumpkin with her wand, and it was instantly turned into a fine coach, gilded all over with gold. She then went to look into her mousetrap, where she found six mice, all alive, and ordered Cinderella to lift up a little the trapdoor. She gave each mouse, as it went out, a little tap with her wand, and the mouse was that moment turned into a fine horse, which altogether made a very fine set of six horses of a beautiful mouse colored dapple gray. Being at a loss for a coachman, Cinderella said, I will go and see if there is der anaesthesist online not a rat in essay outline the rat trap that we can turn into a coachman. You are right, replied her godmother, Go and online, look. Cinderella brought the critique essay outline trap to her, and in it there were three huge rats.

The fairy chose the one which had the largest beard, touched him with her wand, and der anaesthesist, turned him into a fat, jolly coachman, who had the smartest whiskers that eyes ever beheld. After that, she said to business btec national diploma her, Go again into the garden, and you will find six lizards behind the watering pot. Bring them to me. She had no sooner done so but her godmother turned them into six footmen, who skipped up immediately behind the coach, with their liveries all bedaubed with gold and silver, and clung as close behind each other as if they had done nothing else their whole lives. Der Anaesthesist. The fairy then said to Cinderella, Well, you see here an equipage fit to go to essay the ball with; are you not pleased with it? Oh, yes, she cried; but must I go in online these nasty rags? Her godmother then touched her with her wand, and, at the same instant, her clothes turned into cloth of btec diploma coursework gold and silver, all beset with jewels.

This done, she gave her a pair of glass slippers, the prettiest in the whole world. Being thus decked out, she got up into der anaesthesist online, her coach; but her godmother, above all things, commanded her not to stay past midnight, telling her, at the same time, that if she stayed one moment longer, the coach would be a pumpkin again, her horses mice, her coachman a rat, her footmen lizards, and that her clothes would become just as they were before. She promised her godmother to critique essay leave the ball before midnight; and then drove away, scarcely able to contain herself for joy. The king's son, who was told that a great princess, whom nobody knew, had arrived, ran out to receive her. Online. He gave her his hand as she alighted from the coach, and led her into the hall, among all the no exit essay company.

There was immediately a profound silence. Everyone stopped dancing, and the violins ceased to der anaesthesist play, so entranced was everyone with the singular beauties of the unknown newcomer. Nothing was then heard but a confused noise of, How beautiful she is! How beautiful she is! The king himself, old as he was, could not help watching her, and telling the queen softly that it was a long time since he had seen so beautiful and lovely a creature. All the plan ladies were busied in considering her clothes and headdress, hoping to have some made next day after the same pattern, provided they could find such fine materials and as able hands to make them. The king's son led her to the most honorable seat, and afterwards took her out to dance with him. She danced so very gracefully that they all more and more admired her. Online. A fine meal was served up, but the young prince ate not a morsel, so intently was he busied in gazing on her.

She went and sat down by her sisters, showing them a thousand civilities, giving them part of the oranges and essay, citrons which the prince had presented her with, which very much surprised them, for they did not know her. While Cinderella was thus amusing her sisters, she heard the clock strike eleven and der anaesthesist online, three-quarters, whereupon she immediately made a courtesy to ny times lives essay the company and hurried away as fast as she could. Arriving home, she ran to seek out der anaesthesist, her godmother, and, after having thanked her, she said she could not but heartily wish she might go to the ball the apa research paper next day as well, because the king's son had invited her. As she was eagerly telling her godmother everything that had happened at the ball, her two sisters knocked at the door, which Cinderella ran and opened. You stayed such a long time! she cried, gaping, rubbing her eyes and online, stretching herself as if she had been sleeping; she had not, however, had any manner of inclination to sleep while they were away from home. If you had been at the ball, said one of on obesity her sisters, you would not have been tired with it. The finest princess was there, the most beautiful that mortal eyes have ever seen. She showed us a thousand civilities, and gave us oranges and citrons.

Cinderella seemed very indifferent in the matter. Indeed, she asked them the name of der anaesthesist that princess; but they told her they did not know it, and that the king's son was very uneasy on btec national diploma her account and would give all the der anaesthesist online world to know who she was. At this Cinderella, smiling, replied, She must, then, be very beautiful indeed; how happy you have been! Could not I see her? Ah, dear Charlotte, do lend me your yellow dress which you wear every day. Yes, to be sure! cried Charlotte; lend my clothes to business plan template such a dirty Cinderwench as you are!

I should be such a fool. Cinderella, indeed, well expected such an answer, and was very glad of the refusal; for she would have been sadly put to it, if her sister had lent her what she asked for der anaesthesist online jestingly. The next day the two sisters were at the ball, and so was Cinderella, but dressed even more magnificently than before. Essay. The king's son was always by her, and never ceased his compliments and kind speeches to her. All this was so far from being tiresome to her, and, indeed, she quite forgot what her godmother had told her. She thought that it was no later than eleven when she counted the der anaesthesist clock striking twelve. Critique. She jumped up and fled, as nimble as a deer. The prince followed, but could not overtake her. She left behind one of her glass slippers, which the prince picked up most carefully.

She reached home, but quite out of breath, and in her nasty old clothes, having nothing left of all her finery but one of the little slippers, the mate to the one that she had dropped. The guards at the palace gate were asked if they had not seen a princess go out. They replied that they had seen nobody leave but a young girl, very shabbily dressed, and who had more the online air of a poor country wench than a gentlewoman. When the two sisters returned from the sartre ball Cinderella asked them if they had been well entertained, and if the fine lady had been there. They told her, yes, but that she hurried away immediately when it struck twelve, and with so much haste that she dropped one of her little glass slippers, the prettiest in the world, which the king's son had picked up; that he had done nothing but look at her all the time at the ball, and der anaesthesist, that most certainly he was very much in love with the beautiful person who owned the glass slipper. What they said was very true; for a few days later, the king's son had it proclaimed, by sound of trumpet, that he would marry her whose foot this slipper would just fit. They began to no exit try it on the princesses, then the duchesses and all the der anaesthesist online court, but in vain; it was brought to the two sisters, who did all they possibly could to force their foot into the slipper, but they did not succeed. Cinderella, who saw all this, and knew that it was her slipper, said to them, laughing, Let me see if it will not fit me. Her sisters burst out executive service, laughing, and began to online banter with her. The gentleman who was sent to business btec national try the slipper looked earnestly at Cinderella, and, finding her very handsome, said that it was only online just that she should try as well, and that he had orders to ny times let everyone try.

He had Cinderella sit down, and, putting the slipper to der anaesthesist online her foot, he found that it went on very easily, fitting her as if it had been made of sartre no exit wax. Her two sisters were greatly astonished, but then even more so, when Cinderella pulled out of der anaesthesist online her pocket the ny times lives other slipper, and put it on her other foot. Then in came her godmother and der anaesthesist online, touched her wand to essay outline Cinderella's clothes, making them richer and more magnificent than any of those she had worn before. And now her two sisters found her to der anaesthesist online be that fine, beautiful lady whom they had seen at apa research paper on obesity in children the ball. They threw themselves at online her feet to beg pardon for all the ill treatment they had made her undergo. Plan For Mac. Cinderella took them up, and, as she embraced them, said that she forgave them with all her heart, and wanted them always to der anaesthesist love her. She was taken to the young prince, dressed as she was. He thought she was more charming than before, and, a few days after, married her. Sartre No Exit Essay. Cinderella, who was no less good than beautiful, gave her two sisters lodgings in der anaesthesist the palace, and template for mac, that very same day matched them with two great lords of the court. Der Anaesthesist. Moral: Beauty in sartre essay a woman is a rare treasure that will always be admired.

Graciousness, however, is priceless and der anaesthesist online, of even greater value. This is what Cinderella's godmother gave to her when she taught her to template behave like a queen. Young women, in the winning of a heart, graciousness is more important than a beautiful hairdo. It is a true gift of the fairies. Der Anaesthesist. Without it nothing is possible; with it, one can do anything. Another moral: Without doubt it is a great advantage to have intelligence, courage, good breeding, and common sense.

These, and ny times lives essay, similar talents come only from heaven, and it is good to der anaesthesist have them. However, even these may fail to essay bring you success, without the blessing of der anaesthesist online a godfather or a godmother. Source: Andrew Lang, The Blue Fairy Book (London: Longmans, Green, and michigan, Co., ca. 1889), pp. Der Anaesthesist Online. 64-71.

Lang's source: Charles Perrault, Cendrillon, ou la petite pantoufle de verre, Histoires ou contes du temps passé, avec des moralités: Contes de ma mère l'Oye (Paris, 1697). Cinderella, additional folktales of type 510A and essay outline, related stories of persecuted heroines. Charles Perrault's Mother Goose Tales. Information about der anaesthesist online, Perrault and his famous collection Histoires ou contes du temps passé, avec des moralités: Contes de ma mère l'Oye . D. Apa Research Paper On Obesity In Children. L. Ashliman's folktexts , a library of folktales, folklore, fairy tales, and mythology.