...U.S. Small Business Administration MP-5 BUSINESS PLAN FOR THE SMALL CONSTRUCTION FIRM Management and Planning Series ______________________________________________________________________________ The material in this publication may not be reproduced or transmitted in any form or by any means -- electronic, mechanical, photocopying or other -- without prior written permission of the U.S. Small Business Administration. "How to Write a Business Plan." Copyright 1990, Linda Pinson and Jerry Jinnett. All right reserved. All of SBA's programs and services are extended to the public on a nondiscriminatory basis. ______________________________________________________________________________ TABLE OF CONTENTS INTRODUCTION A Note on Using This Publication 1 What's in This for You? 1 Why Are You in Business? 1 What Business Are You In? 1 MARKETING Where Is Your Market? 2 Advertising 2 Competition 3 Sales Strategy 3 PLANNING THE WORK 4 GETTING THE WORK DONE Personnel Requirements 7 Equipment Requirements 7 PUT YOUR PLAN INTO DOLLARS Expenses 8 Matching Money and Expenses 8 Is Additional Money Needed? 8 CONTROL AND FEEDBACK 9 IS YOUR PLAN WORKABLE? 9 IMPLEMENTING YOUR PLAN 9 KEEPING YOUR PLAN CURRENT 10 APPENDIXES A. Income Projection Statement 11 B. Cash Flow Projection Construction Firms 15 C. Balance Sheet 17 D. How to Write a Business Plan 21 E. Information Resources 25 ______________________________________________________________________________ INTRODUCTION A business plan can...
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...Financial Management for a Small Business Participant Guide Table of Contents Welcome ................................................................................................................................................................................. 3 What Do You Know? Financial Management for a Small Business ................................................................................ 4 Pre-Test .................................................................................................................................................................................. 5 Benefits of Financial Management ...................................................................................................................................... 7 Budgeting ............................................................................................................................................................................... 7 Discussion Point #1: Budgeting............................................................................................................................................ 7 Bookkeeping .......................................................................................................................................................................... 8 Cash Flow ................................................................................................................................................................................
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...Best Buffalo Bison Ranch About this Sample Entrepreneur Business Plan: The following sample NxLeveL Entrepreneur Business Plan was originally written by a class participant, and subsequently modified to protect proprietary information. As it is primarily a student’s work, it is not represented to be a “perfect” business plan, although the presentation is in keeping with the NxLeveL format and content. It can be used as a sample of what a business plan might contain, and as a model for constructing the various sections. Your instructor may ask that you review certain sections and suggest improvements, modifications or additions. The purpose of each individual business plan may be different, with varied intended readers. You may also be asked to discuss what information might need to be included or deleted based on the purpose of the plan. NxLeveL Entrepreneur Sample Business Plan Best Buffalo Bison Ranch – June 2001 Table of Contents Section Page Section I: Executive Summary 3 Section II: Mission, Goals, & Objectives 4 General Description of Business Mission Statement Goals and Objectives Section III: Background Information 6 Background Industry Information Current and Future Trends Business Fit in the Industry Section IV: Organizational Matters 9 A. Ownership, Regulations, and Contracts 9 B. Management Issues 10 Section V: The Marketing Plan 14 A. The Products and Services 14 B. The Market Analysis 17 C. Marketing Strategies 22 Section VI: The...
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...NOLO 10TH EDITION ® “ An essential book to help entrepreneurs.” DALLAS MORNING NEWS How to Write a O RM D S ON C Business Plan THE LEADING BUSINESS PLAN BOOK FOR • Write a winning proposal • Prepare cash flow and profit & loss forecasts • Get backers to invest 25 YEARS Mike McKeever Free Legal Updates at Nolo.com R OM - AL L L F F e Story Dear friends, Founded in 1971, and based in an old clock factory in Berkeley, California, Nolo has always strived to offer clear legal information and solutions. Today we are proud to offer a full range of plain-English law books, legal forms, software and an award-winning website. Everything we publish is relentlessly researched and tested by a dedicated group of in-house legal editors, who together have more than 150 years’ experience. And when legal changes occur after publication, we promptly post free updates at Nolo.com. Tens of millions of Americans have looked to Nolo to help solve their legal and business problems. We work every day to be worthy of this trust. Ralph Warner Nolo co-founder Emma Cofod Products Books & Software & Services Get in-depth information. Nolo publishes hundreds of great books and software programs for consumers and business owners. ey’re all available in print or as downloads at Nolo.com. Legal Encyclopedia Free at Nolo.com. Here are more than 1,400 free articles and answers to common questions about everyday legal issues including wills...
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...EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT Directorate L. Economic analysis, perspectives and evaluations L.5. Agricultural trade policy analysis Brussels, July 2008 High prices on agricultural commodity markets: situation and prospects A review of causes of high prices and outlook for world agricultural markets This working document does not necessarily represent the official views of the European Commission High prices on agricultural commodity markets: situation and prospects Contents 1. 2. 3. 4. EXECUTIVE SUMMARY ......................................................................................... 3 INTRODUCTION AND STOCKTAKING................................................................ 4 FACTORS BEHIND INCREASING PRICES ........................................................... 6 TEMPORAL DIMENSION OF FACTORS: TEMPORARY OR STRUCTURAL......................................................................................................... 11 4.1. Changes in agricultural production and trade due to physical characteristics of production ........................................................................... 11 4.2. Economic parameters ...................................................................................... 14 4.2.1. 4.2.2. 4.2.3. 4.2.4. 4.3.1. 4.3.2. 4.3.3. 4.3.4. 4.3.5. Population and income growth.......................................................... 14 Price of crude oil and related costs.......
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...ebediakolokko@my.keller.edu 703-677-5847 December 2nd, 2011 1.0 Executive Summary EBL to Go is a new medium size restaurant eatery that will be located in the busy neighborhood of Fairfax and Midtown area of Fairfax, Virginia. EBL to Go emphasis will be on preparing freshly made meals on a daily basis using naturally grown to organically produce products. The décor will be an upscale restaurant with distinct menus that will include authentic, freshly produce ingredients coming straight from the farm. These facilities will include a fifty people capacity eating area, deli/kitchen with a counter for take out, pick up, and check-out; also public restrooms will be available. These areas are in need of a warm and friendly place giving a home like feeling with the quality of foods we are planning to offer. The place where people are confident they will be getting nothing but the best. EBL to Go will be the answer to an increasing demand for a healthier eating lifestyle. The deli will serve freshly prepared salads, sandwiches, specialty fruit drinks and picnic lunches when ordered. All the recipes used in the deli and the eatery will be prepared daily by our on staff dietician in different categories of caloric measurements starting from 1,000 to a high of 1,600 to fit the customer’s needs. Our menus will be of varied tasteful extravaganza, each page having more and exciting yet healthy and weight control meals for the entire family, of international, American and even Italian...
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...Agriculture and Rural Development Discussion Paper 3 The World Bank Coffee Markets New Paradigms in Global Supply and Demand Bryan Lewin Daniele Giovannucci Panos Varangis First printing or Web posting: March 2004 ©The International Bank for Reconstruction and Development Agriculture and Rural Development Department 1818 H Street, N.W. Washington, DC 20433 Agriculture and Rural Development Discussion Papers is an informal series produced by the Agriculture and Rural Development Department of the World Bank. These papers raise concepts and issues for discussion in the broader development community and describe ongoing research and/or implementation experiences from the Bank. The findings, interpretations, and conclusions are the authors’ and should not be attributed to the World Bank, its management, its Board of Executive Directors, or the countries they represent. Some of the numbers quoted are estimates or approximations and may be revised at a later stage. About the authors Bryan Lewin was previously the Economist of the Association of Coffee Producing Countries and now works in the Agriculture and Rural Development department of the World Bank on commodities and risk management. Daniele Giovannucci is a former corporate executive and market strategies expert. He advises international agencies and governments and is a senior consultant for The World Bank Group. Panos Varangis is a Lead Economist in the Agricultural and Rural Development department of the World...
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...101 Small Business Ideas for Under $5,000 Corey Sandler Janice Keefe John Wiley & Sons, Inc. 101 Small Business Ideas for Under $5,000 Corey Sandler Janice Keefe John Wiley & Sons, Inc. This book is printed on acid-free paper. ● ∞ Copyright © 2005 by Word Association, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose...
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...Estate and Gift Tax Outline Repetti Fall 2013 Boston College Law School Casebook: Federal Wealth Transfer Taxation, 6th Edition Table of Contents Filing Returns 3 Gift Tax: 3 Estate Tax: 3 Generation-Skipping Tax: 3 Statutes of Limitations, Interest, Penalties: 3 Computation of the Estate and Gift Tax 3 General Description of Gift Tax: 4 General Description of the Estate Tax: 4 Role of State Law 4 Scope of the Estate Tax 5 Beneficial Ownership and § 2033: 5 Interests Arising at Death 5 “Property” versus “Expectancy” 6 Bank Deposits, Checks, and Notes 6 Right to Accrued Payments 7 The Scope of the Gift Tax: §§ 2501 and 2511 7 Is There a “Transfer” of “Property?” 7 Interest-Free Loans and Rent-Free Use of Other Assets 8 When is the Transfer “Completed?” 8 Transferred Interest Incapable of Valuation 9 Indirect Transfers 10 What is a “Gift”? 10 Donative Intent and “Adequate and Full Consideration” 10 Transfers of Property in Satisfaction of Marital Rights 11 Dower and Curtesy Interests in the Gross Estate 11 Marital Rights as Consideration 11 Transfers Incident to Separation and Divorce 12 Transfers with Retained Powers and Rights 13 Transfers with Retained Life Estates: § 2036 13 Reciprocal Trusts 14 Retention of Right to Income from Property: § 2036(a)(1) 14 Retention of Possession or Enjoyment of the Property: §§ 2036(a)(1) and 2036(b) 14 Retention of Power to Designate Who Shall Possess or Enjoy the Property:...
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...Mubarak regime engaged in covert price increases, distribution controls, temporary policy reversals, and repression, which allowed it to successfully reduce food subsidies without igniting regime-threatening public opposition during this period. Following the January 2011 revolution, further reform efforts are unlikely as the transitional democratic politics and the increased number of political participants will block change in the short term. iii iv Acknowledgements This thesis has served to unite my academic experience at Stanford. Four years of preparation, and the past year of writing, have produced this exploration of food, politics, and the Middle East. The CISAC Honors Program has provided a fantastic interdisciplinary home for this pursuit. I am thankful to Professors Blacker and Crenshaw for their guidance in this yearlong process. I will fondly remember the quarterly presentations, Professor Blacker’s insistence on concise language, and Professor Crenshaw’s direction on crystallizing the “puzzle”. My fellow CISAC students were a cornerstone of the thesis experience, both in Washington and on campus. We gained a community that understood the travails of literature reviews and last-minute chapters, and the thrills of...
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...The Lauder GLobaL business insiGhT reporT 2014 rebalancing the Global economy Lauder-Report-2014.indd 1 12/18/13 12:07 PM Introduction The Lauder GLobaL business insiGhT reporT 2014 rebalancing the Global economy In this special report, students from the Joseph H. Lauder Institute of Management & International Studies examine current trends and recent developments shaping today’s global marketplace. The articles cover a wide variety of topics ranging from technology, innovation and brand building to infrastructure, entrepreneurship and social impact. A section on consumer markets looks at the popularity of e-cigarettes in France and elsewhere, efforts by Japanese firms to expand their businesses into Asia, new trends in French gastronomy, changes in Japan’s traditional food-consumption habits, and how a sector of the Chinese population is spreading, and spending, its newfound wealth. The report offers an analysis linking market-driven strategies with social impact in Peru and Colombia, as well as an article describing South Carolina’s embrace of innovative research. Other articles look at the Russian government’s attempt to reboot the city of Skolkovo as an innovation hub, the mixed success of innovation efforts in China, and the growing threat of cybercrime to businesses across the world. The challenges of infrastructure and planning are addressed in analyses of transportation in areas of Latin America, deficiencies in Brazil’s infrastructure, and real estate’s...
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...GMO MYTHS AND TRUTHS An evidence-based examination of the claims made for the safety and efficacy of genetically modified crops Michael Antoniou Claire Robinson John Fagan June 2012 GMO Myths and Truths An evidence-based examination of the claims made for the safety and efficacy of genetically modified crops Version 1.3 by Michael Antoniou Claire Robinson John Fagan © Earth Open Source www.earthopensource.org 2nd Floor 145–157, St John Street, London EC1V 4PY, United Kingdom Contact email: claire.robinson@earthopensource.org June 2012 Disclaimer The views and opinions expressed in this paper, or otherwise published by EOS, are those of the authors and do not represent the official policy, position, or views of other organizations, universities, companies, or corporations that the authors may be affiliated with. GMO Myths and Truths 2 About the authors Michael Antoniou, PhD is reader in molecular genetics and head, Gene Expression and Therapy Group, King’s Cols: lege London School of Medicine, London, UK. He has 28 years’ experience in the use of genetic engineering technology investigating gene organisation and control, with over 40 peer reviewed publications of original work, and holds inventor status on a number of gene expression biotechnology patents. Dr Antoniou has a large network of collaborators in industry and academia who are making use of his discoveries in gene control mechanisms for the production of research, diagnostic and therapeutic products...
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...2011 ANNUAL REPORT Directors, Officers, Corporate Information Board of Directors Nelson Peltz 2,4,6 Chairman, The Wendy’s Company Chief Executive Officer and Founding Partner, Trian Fund Management, L.P . Executive Officers Emil J. Brolick President and Chief Executive Officer Corporate Office (Dublin Restaurant Support Center) The Wendy’s Company One Dave Thomas Blvd. Dublin, Ohio 43017 (614) 764-3100 www.aboutwendys.com Stephen E. Hare Senior Vice President and Chief Financial Officer Peter W. May 2,4,6 Vice Chairman, The Wendy’s Company President and Founding Partner, Trian Fund Management, L.P . Darrell G. van Ligten President, International Stockholder Information Transfer Agent and Registrar If you are a stockholder of record and require assistance with your account, such as a change of address or change in registration, please contact: American Stock Transfer & Trust Company 59 Maiden Lane Plaza Level New York, NY 10038 Toll free: (877) 681-8121 or (718) 921-8200 Fax: (718) 236-2641 E-mail: info@amstock.com www.amstock.com Emil J. Brolick 2,6 John D. Barker Senior Vice President and Chief Communications Officer President and Chief Executive Officer, The Wendy’s Company Clive Chajet 3,6,8 Chairman, Chajet Consultancy, L.L.C. Steven B. Graham Senior Vice President and Chief Accounting Officer Edward P. Garden Chief Investment Officer and Founding Partner, Trian Fund Management, L.P . R. Scott Toop Senior Vice President...
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...10-K 1 d855870d10k.htm 10-K Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2014 or ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 000-28167 Alaska Communications Systems Group, Inc. (Exact name of registrant as specified in its charter) Delaware 52-2126573 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 600 Telephone Avenue Anchorage, Alaska 99503-6091 (Address of principal executive offices) (Zip Code) (Registrant’s telephone number, including area code): (907) 297-3000 Securities registered pursuant to Section 12(b) of the Act: Title of each class Common Stock, Par Value $.01 per Share Name of each exchange on which registered The NASDAQ Stock Market LLC Securities registered pursuant to Section 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ¨ No x Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ¨ No x Indicate by check mark whether the registrant (1) has filed all reports required...
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...OFFICIAL CATALOG This Catalog contains information, policies, procedures, regulations and requirements that were correct at the time of publication and are subject to the terms and conditions of the Enrollment Agreement entered into between the Student and ECPI University. In keeping with the educational mission of the University, the information, policies, procedures, regulations and requirements contained herein are continually being reviewed, changed and updated. Consequently, this document cannot be considered binding. Students are responsible for keeping informed of official policies and meeting all relevant requirements. When required changes to the Catalog occur, they will be communicated through catalog inserts and other means until a revised edition of the Catalog is published. The policies in this Catalog have been approved under the authority of the ECPI University Board of Trustees and, therefore, constitute official University policy. Students should become familiar with the policies in this Catalog. These policies outline both student rights and student responsibilities. The University reserves the right and authority at any time to alter any or all of the statements contained herein, to modify the requirements for admission and graduation, to change or discontinue programs of study, to amend any regulation or policy affecting the student body, to increase tuition and fees, to deny admission, to revoke an offer of admission and to dismiss from the...
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