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Spa-in college campus-Business Plan ( I received an A plus/ got an excellent feedback from the professor.) Course: Managerial Accounting

Haha Spa Business PlanFinancial Analysis ProjectTable of ContentsGeneral InformationCost AnalysisBudget for Haha SPAMonthly Income Budget 2016Yearly Income Budget 2017 & 2018Monthly Cash Flow Budget 2016Yearly Cash Flow Budget 2017 &2018Break-Even AnalysisExecutive SummaryGeneral InformationIndustry Market InformationAccording to the American Massage Therapy Association, the massage therapy industry was worth 11.7 billion dollars in 2014. The expectation was projected as between $6 to $11 billion. The actual numbers exceeded the top expectation spectrum by .7% which means it is a rapidly growing industry.From 2013 to 2014, 15% of Americans have gotten a massage. The economy is reasonably stable at this point in time, which means that luxury services are in high demand. As of 2014, $68 was the average price of a one hour massage.This industry’s level of success is reliant on repeat business. Repeat clients account for the majority of revenue. This industry especially is especially relia 13% of men and 18% of women have gotten a massage within the past 12 months in 2014. The main reason for the majority of massages was for health. There are many studies dedicated to reducing stress, and massages help to limit stress for good mental and physical health. 54% of Americans stated health as the reason for receiving massages.Only 21% of customers got their massage at a spa. From that number, it can be deduced that many people go to parlors specifically dedicated to massages and does not include other services, similar to our business.The massage therapy market is divided into four main groups for market segmentation: serious athletes, those recovering from a health concern, preventative health measures, and for pampering. Our message business will target students and faculty. The majority of our expected customers will be athletes for muscle recovery. Also, being in a stress induced environment will increase the number of faculty and students using our services for stress rs that offers its services on-site at a college campus. Hyperlink "https://www.amtamassage.org/infocenter/economic_industry-fact-sheet.html" https://www.amtamassage.org/infocenter/economic_industry-fact-sheet.html Hyperlink "http://www.bplans.com/physical_therapy_massage_business_plan/market_analysis_summary_fc.php" http://www.bplans.com/physical_therapy_massage_business_plan/market_analysis_summary_fc.php Hyperlink "http://www.athletes-advantage.com/" http://www.athletes-advantage.com/Service InformationA + Spa provides one-hour massages administered by licensed and certified massage therapists. The unit price of a one-hour massage is $25.Cost AnalysisCash Budget AnalysisA+ Spa projects a Cash budget. A+ Spa estimates all future cash receipts and cash expenditures that will take place in A plus Spa during three years of the time period. To start off, sales revenue was estimated. Next, the rest of the cash budget of A+ Spa could fall into place to eventually compute the ending cash balment.In the third year, 2018, cash collection increases by 8.55% compared to 2017. At the end of the period, A+ has an adequate cash reserve of $92,187.16. Comparing to the invested amount of 10,000,000, this indicates the high quantity and decent quality of earning since all profit is earned as a form of cash, the highest liquidity. (This estimate is based on the previous experience of the owner running a spa business and on the goals for A+ Spa business over the time.)Executive SummaryHaha Spa is a service-oriented business centered on providing massage therapy to the students, faculty, and neighboring residents and businesses of Foothill Community CollegeTwo certified and trained massage therapists are on site for 16 hours per day at Foothill Community College to alleviate stress incurred by going to school and going to work through relieving the different pressure points on the body. The massage therapy helps students and faculty improve circulation and provides energy to get throutrons are offered a complimentary cup of tea and have the ability to pay by cash or credit card. Because of Haha Spa’s low variable costs of $0.37 per unit, the business has a contribution margin ratio of approximately 99% in year one. The company’s projections in year 1 are to operate at 75% capacity--meaning the company expects to provide 12 one-hour massages per day. Based off those projections, the company will earn a net profit margin of approximately 47%. By the end of fiscal year 1, Haha Spa will meet two financial obligations: 1) the price of two massage chairs which are considered as part of total fixed costs, and will officially be off the books and 2) the repayment of a $10,000 business loan from our Grandma. In addition, after meeting those financial obligations, the business will be cash-flow positive.In fiscal years 2 and 3, the business’s sales projections are expected to rise by approximately 7.5% and 7.9% year over year. If those trends persist by fiscal year 5, we proT 14

경영/경제| 2015.07.01| 16페이지| 2,000원| 조회(229)

entrepreneur, association, Spa Business Pl..

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Macro Economics Article Analysis (A plus)

Cuts in China Sow DoubtsThe Wall Street Journal Nov. 24, 2014Article AnalysisThe article titled “Cuts in China Sow Doubts” is intriguing as the Chinese economy, which has been dramatically rising for two decades, but recently stagnating, will incur a huge impact on the global economy. Furthermore, as my country, Korea, heavily relies on exports to China for its economic growth, how china reacts to its economic decline is a critical issue to me.Also, in the Macro Economic class, I am studying about the monetary policy. I learned that as a part of the monetary policy, “lowering interest rates” could stimulate the economy. Therefore, it would be meaningful if I review how this policy would work in the given situation of Chinese economy.The author of this article is against China’s move to reduce lending rates as a reaction to Chinese slowing economic growth, with the reason that banks will be reluctant to lower the cost of loans for fear of hurting their profits, and overall economic impact will be negative if this monetary policy is enacted. Specifically, it is said that The People’s Bank of China on Friday lowered interest rates on both deposits and loans, but it cut benchmark lending rates more than it cut rates on deposits, while allowing the commercial banks more flexibility in setting rates paid to depositors; the primary purpose of doing this is to get the banks to fund small and private businesses as banks have been criticized for being more generous to government-owned business than small entrepreneurs in terms of lending money.I completely agree with the author’s opinion that lowering interest rates would not work with a few reasons. To start off, as the author mentions, Chinese government should not impose the burden of default risk to commercial banks by lowering interest rates; this increases the burden of the banks that are already suffering from the bad debt.At this point, the narrowing of interest rate margin in exchange of taking the risk of anticipatory default, definitely, it hurts the commercial banks.Also, I believe the Chinese government should fix its fundamental problem instead of continuously using the tool of lowering interest rate. The solution is changing the existing the bank structure by replacing it with the market oriented one. In other words, government should lessen its intervention to the management of the commercial banks, and instead it should give the discretion to determine the interest rate to the banks. It is striking that, contrary to the U.S and Korea, most of the big Chinese commercial banks are state-owned and controlled by the Government, and this seems to lead in inefficiency. As a direct solution to boost the economy of Chinese, I believe the automatic stabilizers such as tax credit for small businesses can work. It reacts more quickly than lowering interest rates and it does not sacrifice a specific part of the economic institutions.I wanted to hear an opinion from a Chinese person, who probably has a clearer view on this, and I asked a Chinese friend of mine about his view on this. He pointed out thatthe reduction in interest rates by the central bankcould be not an effective but an easier solution in the perspective of the current Chinese government that wants to keep the power over markets. He also added that this interest manipulating policy can deteriorate the whole Chinese economy as a side effect. It is because that the policy can make Chinese real estate bubble worse due to a lower interest rate,which is already considered serious. He said currently other economic issues such as oversupply or real estate bubble are more critical than shortage of the fund of small businesses.In that sense, the interest reduction policy does not seem to be the best solution.Regarding the monetary policy, there is a famous phrase. “Can You Push on a String?” That means, while monetary policy could slow down an economy during a boom by using higher interest rates, it may not work as well to use low interest rates to stimulate an economy duringthe period of economic recession.Accordingly, additional decrease in interest rates cannot help stimulating the whole Chine economy. Alternatively, the Government should work on a fundamental problem that accelerates the economic decline such as government oriented banking/market structures orreal estate bubble. Or the Chinese government can use more active automatic stabilizers if it targets the small businesses. In other words, with a long term view, Chinese government needs to modify theireconomic structures in a more market oriented way instead of continuously reducing interest rates. PAGE * MERGEFORMAT 2

경영/경제| 2015.07.01| 3페이지| 1,000원| 조회(114)

economic policy, article analysis, Macro E..

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Business Law1- answer to a few Essay qustions (I got full credits from a tough grader. ^^ )

Business Law 1What does it mean to be legally right and financially right? Is there a difference? Explain and give an example to demonstrate that you know the difference.There is a significant difference between being “legally right” and “financially right.” Let’s say that you are in a position to claim your rights on the original product from your business and “the right to make it” should be protected by the law. In this situation, when you pay a legal fee to get a legal right, you may or may not bring a financial sense. Take the following scenario as an example.You have $2 million as a capital of your business. The legal fee for patent is $2 million and the cost that will be used to “launch a new product” is $2 million. In addition, numerous companies are behind to put their products of competitive models. At this point, spending $2 million for legal fee could be considered legally right but financially wrong. It is because the decision is very risky in that you can lose a chance to make a profit with a new model. Therefore, if you decided to spend $2 for your legal fee, it is legally right but financially a wrong idea.Therefore, when they make decisions, businesses should consider both dimensions of financial and legal sides of profits especially when they have limited amount of capital.What does it mean to use the law as a “sword” or as a “shield”? Explain and give an example of each to demonstrate that you know the difference.Law can be either a sword or a shield depending on how to use it. To start off, law can be used as a sword to attack, harm and oppress. When it is used as a sword in a negative direction, it cannot curb injustice, or it justify or encourage violations of human rights. For instance, the historical fact that “Genocide committed by Nazi Germany was mostly lawful under German law, and according to most written international law in effect at the time.” Show that a law could be a sword that attacks human rights.As a shield, we rely on law to shield people or businesses from abusive entities. For instance, intellectual property law is a good example that protect the rights of companies or individuals who create original works in the form of patent or trademark. Within a business to consumer relationship, consumer protection law ensures the rights of consumers. To illustrate, under the law, Macdonal’s coffee case described below is considered to be a prototype that consumer can use a law as a shield to protect their right.In 1992, 79-year old Stella Liebeck bought a cup of takeout coffee at a MacDonal’s drive-thru in Albuquerque and spilled it on her lap. She sued Madonald’s and jury awarded her nearly $3 million in punitive damages for the burns she suffered.Describe a practical way to view the following items that have legal significance; patent and marriage.Marriage and patent significantly differs in terms of its legal characteristics or significance while both of them are given by the U.S. states. The former is “a contract between two people” and the latter is a set of “exclusive rights”. A marriage I a “legal contract” between individuals based upon a voluntary agreement by a man and a woman to become a husband and wife. A patent is essentially “a patented innovation for a limited period of time.”Specifically, the purpose of possessing a patent is to block competitors’ entering into the patent holder’s market. Accordingly, a patent takes an important role in the market as it encourage innovation, which is positive effect, but at the same time, it creates monopoly that can work in a negative way as well for consumers and other businesses. That is why the government or state has a control over patents while marriage has little to do with the market.What is the standard of proof for civil and criminal cases? Is there any difference? Explain.The standard of proof is significantly different in a criminal case versus a civil case. Crimes must generally be proved “beyond a reasonable doubt” while civil cases are proved by lower standards of proof such as “the preponderance of the evidence”.For example, in a murder case that could result in the accused being put to death, the standard of proof should be extremely high without any doubt. The difference in standards exists because civil liability is generally considered less blameworthy and because the punishments are less severe; relatively, criminal cases have greater consequences; the possibilities of jail or even death arises. PAGE * MERGEFORMAT 1

법학| 2015.07.02| 3페이지| 2,000원| 조회(90)

Law, Business Law, Standard of Proof

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History of Statistics (Essay), 통계역사

History of Statistics ( 2014 Fall )Professor: DavidStudent: Kyoung LeeOnce a professor told us that “Well-educated people are those who are capable of being impressed by the statistical data.” I was greatly moved by his words. Definitely, numbers talk. Numbers convince us more than any other tools since most scholars create theories or assumptions by using statistical data. In other words, the development of Statistics contributes a lot on the growth of various studies and raises the standard of living. For instance, in a medical area, the effectiveness of a newly invented medicine can be proven by the statistical data. The more accurate the raw data & the procedure of the data analysis, the higher chance that patients can take advantage of the medicine. In that sense, the importance of the statistics cannot be more emphasized and it will be meaningful to review the history of Statistics.To start off, the definition of Statistics is as follows. According to Julian Champki, Statistics i overall analysis and interpretation of such data.Also it is explained that in modern terms, "statistics" means both sets of collected information, as in Hyperlink "http://en.wikipedia.org/wiki/National_accounts" o "National accounts" national accounts and Hyperlink "http://en.wikipedia.org/wiki/Temperature_record" o "Temperature record" temperature records, and analytical work which requires Hyperlink "http://en.wikipedia.org/wiki/Statistical_inference" o "Statistical inference" statistical inference. In addition, statistical activities are connected to using Hyperlink "http://en.wikipedia.org/wiki/Probability" o "Probability" probabilities: this is why history of Statistics frequently goes with Hyperlink "http://en.wikipedia.org/wiki/History_of_probability" o "History of probability" history of probability. Various statistical concepts impact on a wide range of studies, specifically sciences. These include the Hyperlink "http://en.wikipedia.org/wiki/Design_of_experiments" o "Deas well to prove our hypothesis and make our study convincing. Specifically, using the concept of regressive analysis, my group in class is working on the correlation between eating breakfast and GPA of Foothill students. Without the previously accumulated knowledge about Statistics, our project could not have been being smoothly conducted.It is surprising that within three months, I could learn various statistical concepts which were created during the past two and a half centuries. This is remarkable achievement. In class, we covered various statistical concepts; actually the order that we learned concepts is consistent with the historic process of statistics. To illustrate, we started from statistics tools that were invented around 18 centuries such as the mean or average summarize data, and standard deviations measure that shows how much variation there is within a set of numbers. In statistics classes, we conducted an experiment of probability of activities that included throwing growth of the study of Statistics.Especially for me, who is planning to be a financial analysis that has to work on vast amounts of digital data, statistical methods and theories are critical concepts to be mastered. Not only for me but for anyone who want to interpret accurately what is happening in the world they are living in should study the origins and progress of Statistics.Referenceshttp://www.anselm.edu/homepage/jpitocch/biostatstime.htmlResources: Hyperlink "http://en.wikipedia.org/wiki/Timeline_of_probability_and_statistics" l "cite_ref-1" ^ Hyperlink "http://en.wikipedia.org/wiki/Simon_Singh" o "Simon Singh" Singh, Simon (2000). Hyperlink "http://en.wikipedia.org/wiki/The_code_book_:_the_science_of_secrecy_from_ancient_Egypt_to_quantum_cryptography" o "The code book : the science of secrecy from ancient Egypt to quantum cryptography" The code book : the science of secrecy from ancient Egypt to quantum cryptography (1st Anchor Books ed. ed.). New York: Anchor Books. Hyperl". Journal of Agricultural Research 20 (7): 557–585.TimeContributorContributionAncient GreecePhilosophersIdeas - no quantitative analyses17th CenturyGraunt, PettyPascal, Bernoullistudied affairs of state, vital statistics of populationsstudied probability through games of chance, gambling18th CenturyLaplace, Gaussnormal curve, regression through study of astronomy19th CenturyQueteletGaltonastronomer who first applied statistical analyses to human biologystudied genetic variation in humans(used regression and correlation)20th Century (early)PearsonGossett (Student)Fisherstudied natural selection using correlation, formed first academic department of statistics, Biometrika journal, helped develop the Chi Square analysisstudied process of brewing, alerted the statistics community about problems with small sample sizes, developed Student's testevolutionary biologists - developed ANOVA, stressed the importance of experimental design20th Century (later)WilcoxonKruskal, WallisSpearmanKendallT2

자연과학| 2014.12.25| 4페이지| 2,000원| 조회(74)

통계, 통계역사, History of Statistic

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삼성 비관련 다각화( The influence of Samsung's Unrelated Diversification Plan on its Growth )

The Influence of Samsung’s Unrelated Diversification Plans on its GrowthFocused on Samsung’s Two Diversification CasesProfessor: Aaron GreeneCourse Title: Principle of ManagementSubmission Date: December, 3th, 2013 Student Name: Kyoung Ah (Sophie) LeeTable of ContentsIntroductionPurpose of the Research…………………………………….1Research Questions…………………………………….……1Samsung’s Unrelated Diversification StrategyTheoretical Background on Diversification………………..2The Context and the Outcome of Two Critical Transitions:from Trading to IT versus IT to Motor Industry…………..3Success or failure factors of Two Transitions…………..…..5Conclusion6. Summary: Conditions required for an unrelated diversification strategy………………………………..…..77. Recommendations for the future diversification strategy of SamSung……………………………………………………7IntroductionPurpose of the ResearchCurrently, Samsung is best known for its smartphones, tablets and televisions. However, when Samsung founded in Taegu, Korea in 1938 initially it started as a trr investing in a promising business outside of the scope of the existing activities. Technically, as the U shapes shows below, the best approach seems to be probably related diversification.Graph 1.U-shaped Relationship between Diversification and RiskRisk LowSingle Business Related Diversification Unrelated DiversificationSource: Republished by The Academy of Management, P.O. Box 3020. Briar Cliff Manor, NY.Yet, this is just about the probability and multiple cases including the case that Samsung’s unrelated diversification significantly contributed to its growth a lot proves that if it is thoroughly studied before being done, it can be successful. According to Maric, advantages and disadvantages of unrelated diversification can be described as follows.4. The Context and the Outcome of Two Critical Transitions:SamSung has undergone two critical diversification in the form of production expansion in which it enters into the production of a good that is unrelated to previous business acansion to Motor is as follows.Samsung prepared to launch a long been overdue project e Samsung’s entry into the automobile business. In 1994, lacking critical know-how about automobile production, Samsung leveraged a previous business relationship to forge a technology licensing agreement with Nissann and Samsung Motors Inc (SMI) was established in the following year.Also, Lee points out that, by the 1980s, Korea already boasted the world’s fifth largest automotive industry, fragmented among four competitors, which means that Samsung has a threat in a new business and the risk was anticipated. It is said that first passenger car rolled off its Pusan production line in March 1998, just three months after the economic crisis had begun. This crisis, and the resultant political upheavals, adversely affected SMI in various ways, not least of which was the steep fall in the demand for automobiles. In 1998 SMI sold only about 45,000 cars, many of them bought by Samsung Group employees themselexpanding its business to motor industry even though the internal and external environment was not positive to undergo his plan; it is said that Lee has been fantasizing about doing a motor business.His mere hope hindered a rational decision. Furthermore, the CEO of Samsung made a huge mistake of diversifying into businesses in which competition is too intense. Korea had four very strong four car corporations and the supply was over demand; additionally, globally there was a diminishing demand.One more critical factor was Samsung’s bureaucratic management. When Mr, Lee was persistent on his plan on its moving into automobile manufacture industry, top executives already knew that it would not work but they could not stop the CEO’s plan but instead, they all supported him. Additionally, the CEO bribed the former president to get the right to enter the motor business and he got the permission; this also contributed to the failure and the incurred loss. These factors all made the transitioo a IT industry and also Samsung, which is now known for IT company, can even create an innovation by expanding its industry to coffee house as long as they are well prepared being equipped with thorough previous study and professional managerial skills.7. Recommendations for the Future Diversification Strategy of SamSungThis study has limitation in that two cases of Samsung’s unrelated diversification cannot reflect the whole nature of unrelated diversification. Also, this study is based on limited resources. Comparing to the importance of unrelated diversification, it was hardly studied and accordingly it was not easy to get various related data. I only could find a few articles which criticizes the lack of study on unrelated diversification. Thus in the future, sufficient study should be conducted to uncover the gap between the necessity of the study and the lack of information. By doing this, more accurate information can be provided to companies who prepare future growth. Specific 1

경영/경제| 2013.12.29| 10페이지| 2,000원| 조회(236)

매니지먼트, 성장전략, 비관련 다각화, 삼성 다각화

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