Truman Doctrine and Potsdam conference free essay sample

Both the Truman Doctrine and Potsdam Conference were logical encounters among socialism and private enterprise. The Truman Doctrine was an American international strategy and the Potsdam gathering was threatening gathering between the pioneers of Britain, USA, and Russia. I believe that the Truman Doctrine was the more significant purpose behind the advancement of the Cold War. The Potsdam gathering was held in July 1945 and was the second associated meeting after the destruction of Germany. Roosevelt had kicked the bucket and had been supplanted by Truman, who was forcefully hostile to socialist and Churchill had lost the 1945 political race, Stalin being the main chief continuing as before. Harry Truman, the leader of USA was significantly more dubious of Stalin than his ancestor, Roosevelt. Along these lines, at Potsdam, the strains underneath the surface at Yalta †about Eastern Europe and reparations came out into open difference as Truman and Atlee had various belief systems to the past pioneers. America had as of late built up the nuclear bomb and needed to force authority over the USSR, yet Truman didn't advise Stalin about this, driving Stalin to get angry as he had accepted he had been deceived. We will compose a custom article test on Truman Doctrine and Potsdam gathering or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page England and France were additionally not content with the measure of reparation †they accepted that a prosperous Germany was less inclined to need another war than a feeble one. Stalin had supplanted the blended socialist and non-socialist Polish government so it was totally socialist. Truman was generally infuriated by the way that Stalin had supplanted the blended socialist and non-socialist Polish government with the goal that it was totally socialist. Therefore, this gathering was viably where the issues began on the grounds that Truman considered this to be as representing a danger to private enterprise towards the western side and the improvement of the nuclear bomb infuriated Stalin as USA was successfully the superpower. Be that as it may, the Truman Doctrine was increasingly significant in light of the fact that it was a backhanded clash among private enterprise and socialism during 1947. Socialism had now spread into more nations in Eastern Europe and subsequently it appears to be increasingly significant in that the Cold War had now formed into an opposition between affecting nations with socialism or free enterprise. The USSR was growing rapidly †a lot to Britain and America’s dislike. The Truman Doctrine demonstrated that America were focused on regulation and that it was profoundly quick to assume the main world job featuring the job America was happy to play in worldwide issues, denoting an inversion of the USA’s conventional arrangement of ‘isolationism’. It indicated that that Truman was forcefully against socialist; considerably more than the Potsdam meeting. Its point was for USA to help any country compromised by a socialist takeover. For instance the USA gave $400 million of help to Turkey and Greece to attempt to stop socialism spreading. A common war had begun in Greece in 1946 between the Western government and socialists †Truman needed to give the administration all the assistance he could. The Truman regulation indicated the world that socialism wasn’t the main alternative so as to recover a stable monetary position and that equitable opportunity had benefits as well. Now it turned out to be evident that the virus war had begun. The different sides had confidence in very surprising political thoughts and each side dreaded the spread of the others thought. At the point when one attempted to grow it was viewed as a danger to the opposite side. Basically the Truman Doctrine was an increasingly significant explanation behind the improvement of the Cold War than the Potsdam meeting since it expanded further familiarity with the two superpowers (USSR and USA) various belief systems and indicated Stalin that the spread of socialism was not going to be a simple assignment.

Tanah Lot in Report Text

Tanah Lot Tanah Lot is one of vacationer questions in Bali where the guests can see dusk. Tanah Lot situated in Beraban, Tabanan Regency. Tanah Lot as renowned as Bedugul. There are two holy places over a major stone. One of them is in over the enormous stone and the other one situated in cliff of the stone similiar with Uluwatu place of worship. Tanah Lots sanctum is a piece of Dang Kahyangan holy place. There are a position of penance a few Gods who keep the ocean. In the north of Tanah Lot, there is a mountain side. This mountain side is relating the hallowed place and land. The type of this mountain side is bend as a scaffold. Tanah Lot is renowned with its delightful nightfall. As a rule, individuals can see a dusk at 05. 00 p. m. Not just household tourits who came in this visitor object, however a large portion of remote vacationers likewise came in Tanah Lot to see an excellent dusk. There are such huge numbers of workmanship shops and eateries around Tanah Lot. The guests can result in these present circumstances shop and get some gift from that point. The area of Tanah Lot isn't a long way from Kuta. It jus needs around 30 as long as 40 minutes by utilizing a vehicle. Garuda Wisnu Kencana (GWK) Garuda Wisnu Kencana (GWK) Cultural Park is one of vacationer ojects in Bali. It situated in Unggasan Jimbaran Bali which popular with its sculpture, GWK sculpture. This sculpture is envision a Wisnu God which is riding a vehicle named Garuda in its elevation 12 m. This sculpture is made by a renowned stone carver in Bali named I Nyoman Nuarta. Garuda Wisnu Kencana (GWK) Cultural Park situated in 146 meters in its length from the land and 263 meters in its elevation from the ocean. This sculpture is anticipated to make a holding impact a sight in 20 km so as to it tends to be seen from Kuta, Sanur, Nusa Dua and Tanah Lot. Sculpture of Garuda Wisnu Kencana is an image of the savety condition and the world. This sculpture is produced using steel and copper of 4000 ton in its weight. It has 75 meters in its height and 60 meters in its width. On the off chance that this sculpture has completed in its fabricated, it will end up being the greatest sculpture in this world since it is greater than Liberty sculpture.

Preparing for Spring Finals

Preparing for Spring Finals Finals are right around the corner (unfortunately), and I am feeling done with school more than ever. Summer is calling my name, but these last few weeks are what matter the most. Especially since I have a final worth 50% of my grade! So I wanted to make a post with some tips about how to stay motivated these last couple of weeks, because trust me, you will be here this time next year. DISCLAIMER: I am going to be a hypocrite when it comes to these tips, because my motivation is at absolute zero (as in 0 Kelvin for all you Chemistry buffs). But this is what you SHOULD do to prepare for finals: 1. Stay motivated by utilizing the library whenever you can. And by utilizing the library I do not mean taking your computer and watching hours of Netflix while getting no work done. If you go for a couple hours every day, you will really begin to remember the material without overwhelming your brain. 2. Go to sleep early and have a balanced breakfast. Sleeping and eating wellâ€"especially breakfastâ€"will help stimulate your brain and cause better concentration. 3. Find friends to study with. This one is only for those who can concentrate  on studying while they are with friends, unlike myself. A few people who are in the same boat as you can help you stay motivated since you can motivate each other. Trust me, no one has started studying yet, so it shouldnt be hard to find some people. 4. And finally, get some RR (rest and relaxation) going. Go get a cheap massage (I think they give them at the ARC) or your nails done or a premium haircut or something of the sort. It never hurts to take a little break and do something that makes you feel special. I like bubble baths, but unfortunately that is not really  an option if you live in a  residence hall. No matter what you choose to do to get ready for finals, remember to stay confident and relaxed. Nothing is worse than going into a final feeling like you studied for hours but  have no idea what you are talking about. Good luck everyone, and thanks for reading! Alec Class of 2019 I'm double majoring in Economics and Political Science in the College of Liberal Arts and Sciences. I'm from a small town across the river from St. Louis called Waterloo, Illinois.

General Essay on Chinese Religions - 2709 Words

Early Chinese religion belongs to the mythical and prehistoric period. Tradition speaks of the origins of Chinese culture lying in the 3rd millennium BCE with the Hsia dynasty. As of yet no historical evidence has been found for such a dynasty; all references to it are mythical. It is only with the Shang dynasty, which is traditionally dated from 1766 to 1122 BCE, that we find evidence of a developing culture and religious practices. The religion of the Shang was principally characterised by the use of oracle bones for divination and the development of the cult of ancestors. It was believed that the cracks that resulted from burning ox bones or tortoise shells represented messages sent from the gods about a variety of matters such as†¦show more content†¦Although during the 4th century Mohism was strong enough to rival Confucianism, it went into decline in the 3rd century, and by the time of the unification of China in 221 had virtually disappeared. It is unclear why the tra dition declined so quickly. Legalism is more of a political philosophy than a religion. The various strands of legalist doctrine were systematised by Han Fei Tzu (d.233 BCE). Han Fei Tzu had been taught by Hsun Tzu and adopted his pessimistic attitude to human nature. Unlike Hsun Tzu, Han Fei Tzu did not believe that people could be reformed, advocating instead a strong, even ruthless, form of government that could control human behaviour. Legalist principles were put into effect by the Chin dynasty, which unified China in 221 BCE, and was subsequently overthrown in 207 BCE. The brief rule of the Chin had a devastating impact on Confucianism, whose scholars it persecuted and whose books it destroyed. Fortunately for the tradition, Confucianism received official acceptance of the Han dynasty and flourished during the Han period. Under the Han dynasty (206 BCE - 220CE), the Tang dynasty (618-907 CE), and the Sung dynasty (960-1127CE) Confucian teaching was used for public examinations. In 631 CE the Confucian canon was made the sole subject for the examination of aspirants to official positions, soShow MoreRelatedA Lone Wolf Vs The Pack1672 Words   |  7 Pageswho work alone. In Wendell Berry’s essay, â€Å"God, Science and Imagination,† he discusses the differences between two dominant arguing groups, the fundamentalists of science and the fundamentalists of religion. Berry describes the intentions of each of these minds as one that, â€Å"needs to humiliate its opponents,† in order to establish credibility for their individual theo ries and ideas. The tension between the two groups can be similarly seen in Susan Blackmore’s essay, â€Å"Strange Creatures, â€Å"in which sheRead MoreEssay on Confucianism vs. Buddhism1607 Words   |  7 PagesBuddhism By Robert Truckle In this essay, two world religions will be compared to see how similar and/or how different they are; these two religions are Confucianism and Buddhism. Confucianism speaks about the wise thoughts that Confucius came across throughout his life. Buddhism speaks about how to acquire great knowledge throughout life. Confucianism was founded by a Chinese man, but Buddhism was founded by an Indian man. These quick comparisons show how the religions differ, but more detailed comparisonsRead MoreMany Years of Civil War in Cambodia840 Words   |  3 PagesPlot gained power and genocide broke out in the country as minority ethnic groups like the Vietnamese, Chinese, Cham Muslims and other smaller groups were attacked. 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Firstly, there wasRead More Racism: Similarities and Differences In Two Essays 1159 Words   |  5 PagesIn the two essays, â€Å"Just Walk on By: A Black Man Ponders His Power to Alter Public Space† by Brent Staples and â€Å"I’m Not Racist But†¦Ã¢â‚¬  by Neil Bissoondath, there are both differences and similarities. The two authors differ in their opinion on the causes of racism and life experiences involving racism, but are similar in regards to the use of stereotypes in the world In Brent Staples’ opinion, causes of racism are derived from fear and the insufficient knowledge that a person might have about anotherRead MoreThe Rise Of Modern Republicanism1476 Words   |  6 Pagesthe word â€Å"citizen† was gradually detached from its municipal boundary and became attached to the state (Heater, 2004a). As Jean-Jacques Rousseau (1712-1778) revealed, the people of a state are both citizens and subjects: citizens when devising the General Will – for the community’s best interests, and subjects when obeying those decisions. To ensure the equality between citizens, Rousseau proposed a social pact or contract. According to him, society was produced by a â€Å"contract† that defined the rightsRead MoreThe Self-Control Theory of Delinquency733 Words   |  3 Pagesdelinquency. In this essay, the author will analyze the subject of self-control theory as it was tracked through Hong Kong families to see if it has any impact upon delin quency. Analysis Before we explore the subject of self-control theory with regard to the article from the Journal of Psychology in Chinese Societies, we have to define it. Self-control theory is a criminological theory about the lack of individual self-control as the main factor behind criminal behavior (A general theory, 2007).Read MoreSuicide Among Women : China s Suicide Rate1354 Words   |  6 Pages1990s. This may be due to the cultural-socioeconomic disadvantages that Chinese rural females hold. In this essay, the possible causes for such high rates in young females suicides in rural China will be explored and comparison as well as connections will be made to Sociologist and Philosopher Emile Durkheim’s thoughts on suicide. Durkheim’s study of sociology was heavily focused in the study of social institutions such as religion, and marriage. As a positivist, Durkheim believed that suicide was anRead MoreHomosexuality in China1749 Words   |  7 Pagesconservative society where do not get really open to sexual discussion. Even now, dating in high-school is considered too early and does not appropriate in China, which would cause problems in school if being found by teachers or parents. Meanwhile, Chinese attitude towards homosexual is more open than the West society. The night life for gay people are so various and at least among the young, we do not avoid talking about this topic. When the whole world is under the discussion of â€Å"equal marriage† andRead MoreIndian Emperor Ashoka And Chinese Emperor Shi Huangdi1557 Words   |  7 Pagesancient history, there are quite a few well-known emperors, recognized for their achievements. Indian Emperor Ashoka and Chinese Emperor Shi Huang Di ar e two such rulers. The legends of their dynasties are one’s historians and scholars analyze and contemplate due to their unique styles and abilities to rule massive land masses. Both rulers influenced the world in different ways. 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Technology Are Our Attachments Too Strong - 1671 Words

Technology: Are Our Attachments Too Strong? â€Å"I’m yours and I’m not yours.† These six words changed the movie, her, directed by Spike Jonez, into a much different perspective. When Samantha says these things to Theodore, his heart breaks. Even though Theodore knew, subconsciously, Samantha would never be completely real; she was always real to him. He fell in love with an operating system, a piece of technology. Some people may say that it is okay for a person to have a relationship with an object that isn’t truly alive and that it is good for a person to be connecting to something, but I don’t agree with that. The movie, her, deals with unrealistic situations and advanced technology that is more than what people were expecting. The movie†¦show more content†¦The surrogate arrives, and Samantha begins to talk as the surrogate does the actions. The surrogate and Theodore begin to get intimate with each other, but Theodore stops it becaus e he believes it doesn’t seem real. Samantha gets upset that Theodore has stopped the actions but, eventually, gets over it. The second half of the movie shows their happy and loving relationship. They both are overwhelmingly content with the relationship they are having. Samantha keeps evolving and learning about real human emotions so she can feel more connected to Theodore. She begins to develop deeper and more complex thoughts with everything as she continues to develop. Close to the end of the movie, Theodore learns that he is not the only one Samantha talks to as an OS. The number of people that she is talking to astonishes him, which is 8,316 other people. He then asks her if she is in love with anyone else. She replies, â€Å"I’ve been trying to figure out how to talk to you about this.† He asks her about how many others there are, and she replies, â€Å"641.† They argue about their feelings for each other. The quote â€Å"I’m yours and Ià ¢â‚¬â„¢m not yours† adds effect into this certain situation during the movie. It shows that Samantha was never truly Theodore’s. The next day he tries to start a conversation with her, but her and the other OSes are leaving into another reality. After the heartbreak, Theodore goes to see Amy, his best

Learning the Culture and Language of the Media A Critique Free Essays

This article emphasized the necessity of learning the culture, norms and language that media uses in order to establish a mutually beneficial relationship between the media publisher (i.e. newspaper organizations) and another institution requiring publicity specifically academic institutions. We will write a custom essay sample on Learning the Culture and Language of the Media: A Critique or any similar topic only for you Order Now Mass media plays a significant role in academic institutions in terms of promoting its programs, conveying a reputed image and establishing accountability and transparency.   Academic institutions on the other hand not only serve as sources of important news information (i.e. scientific breakthroughs) but of expert opinion which are necessary to reinforce the truth of the reports, which is the moral duty of journalists as public servants. The rest of the article elaborates on the different components of culture and language in media that needs to be understood by academic institutions which included: honesty, accuracy and reliability, importance of timeliness, sense of respect and ethics, restrictions of news holes, consideration of readership, and significant differences in language or jargon, among others. Following Bredemeir and Stephenson (1962), sociology is an effort to illuminate as much as human behavior within the limits imposed by a scientific frame of reference and focusing attention on culture and groupness. This article features the unique framework in which journalist approach media publication in contrast to the framework of academicians or people in academic institutions. For instance, the concept of timeliness, readership and newsholes are crucial elements in mass publication that strictly impose restrictions on editorial priorities, which may run in conflict with an academician’s concept of newsworthiness and appropriateness of publication.   Thus, there are times when journalists are unable to immediately accommodate the news suggestions or features contributed by academic institutions. One of the most important things that this article emphasized is the business nature of mass media.   As business entities, news organizations try to balance newsworthiness and public service with the need to create a news product that retains readers and attracts new subscriptions on which depend their advertisements and sponsors, which often repulsively occupies the largest space in the paper to the disgust of readers.   One should understand that these advertisements constitute the bread and butter of news organizations. â€Å"It is important to understand the demographics of the news organization’s readership to see if it corresponds with the demographics of the audience you’re trying to reach† (Yee).   Editorial priorities and contents should match the orientation and demographics of the readership.   This is important in deciding which newspaper organization to use for an article or news you wish to publish. For instance, if one’s contributed article concerns a local initiative or statute (e.g. California Health and Safety Code on animal welfare), then it would be advisable to choose a local newspaper.   If it’s a highly technical breakthrough that concerns only a group of people (e.g. discovering a bug of the Windows Operating System), then it should published in an IT Newspaper.   But if the issue you tackle is a national or global concern (e.g. discovery for the treatment of N1H1 virus), then a national newspaper should selected. While the article was profoundly educational and informative, there is one issue averred by the author that needs further analysis and evaluation. Describing mutual relationships with mass media using C.T. Daniel, the author asserted that â€Å"relationships (with mass media) are governed by strict ethical standards and do not involve expectations for returned favors.† Daniel only adheres to the importance of honesty in media relations but the author incorrectly or inadvertently stated this as a matter of fact.   Everybody may have been familiar that the media had been used to condition people’s thinking and control their behavior through propaganda.   Harold Lasswell pioneered in recognizing the use of mass media for propaganda to control opinion and manipulate people which entailed a discrepancy between the information and the message conveyed among people.   (Heath and Bryant). Moreover, journalists are also humans who are subjected to commit errors.   Thus, contrary to the article, readers should not accept or absorb the information provided by newspapers plainly but should still remain evaluative and analytical in the news and articles that news organizations provide. Works Cited: Bredemeir, HC, Stephenson, RM The analysis of social systems. New York: Holt, Rinehart Winston, 1962 Heath, R. and Bryant, J. Human Communication Theory and Research: Concepts, Contexts, and Challenges. Lawrence Erlbaum Associates, 2000 Jennifer A. Yee   Ã¢â‚¬Å"Learning the Culture and Language of the Media† ERIC Educational Reports. FindArticles.com. 01 Jun, 2009. http://findarticles.com/p/articles/mi_pric/is_200009/ai_3530272867/    How to cite Learning the Culture and Language of the Media: A Critique, Essays

Integrating Online And Offline Strategies †Myassignmenthelp.Com

Question: Discuss About The Integrating Online And Offline Strategies? Answer: Introducation A business plan is essential for the start-up business, as this allows the business organizations to evaluate the strengths and weakness of the organization and the market. The main aim of the report is to prepare a business plan for the start-up of a fitness center named Anytime Fitness in Perth, Australia ("Perth - Anytime Fitness", 2017). The company aim towards establishing partnership by considering the opinions and viewpoints of the members of the fitness club along with the companies that provide different types nutritional supplements. In order to increase the value of the fitness business, Anytime Fitness has segmented the potential customers ("Anytime Workouts | Free Fitness App - Anytime Fitness", 2017). Financial Plan for Anytime Fitness The startup cost for the fitness center Anytime Fitness includes the blueprint of the overall business plan and structure. The components of the startup cost include funding of the owner, average monthly cost, and the fixed cost. The total funding of the owner has amounted to $100,000. Customer Segmentation As commented by Han, Lu Leung (2012), customer segmentation allows the business organizations to develop products or services and the price based on the demands and income of the customers. Therefore, appropriate customer segmentation will allow Anytime Fitness to develop products, services, and price according to the target customers. The main target customers for Anytime finance include the different types of members in the fitness center. Other than fitness facilities, the center provides facilities such as steam bath, spa, toning, resistance training, and bodybuilding. Additionally, the fitness center will be operating 24 hours thereby, providing an opportunity for the customers to avail the fitness facilities according to their convenience (Floh et al., 2014). The fitness center has also categorized the members in order to offer maximum services to the customers based on the price paid by them (Hamka et al., 2014). The customer categorization includes VIP training, personal training, special service, membership and direct membership. Additionally, identifying the distinctive nature of the secondary customers has helped Anytime Fitness to consider the interest of the non-members for using the services of the fitness center. The non-members of the fitness center avail the services for buying health supplements, nutritional consultation and other exclusive services (Hjort et al., 2013). Relationship with target customers Considering the market competition and the convenience of the customers, Anytime Fitness will be operating 24 hours a day. The operating time of the fitness center will be beneficial for the organization initially. Firstly, the main aim of the fitness center is to recruit personal trainers that will help in providing suitable guidance to the members. According to Boulding et al., (2013), customer relationships are significant for the companies as this enables success y fulfilling the needs and demands of the customers. In order to build customer relationships, Anytime Fitness plans to use internet facilities such as web and social media. Additionally, the company also plans to use SMS and WhatsApp for building an effective customer relationship. According to the value proposition, the fitness center needs to consider the different values (Mithas, Krishnan Fornell, 2013). Moreover, in order to improve the service of the fitness center, Anytime Fitness needs to consider the feedbacks of the customers or the members of the gym. Value Proposition The primary aim of Anytime Fitness is to build a single workout environment so that the customers are able to get personalized fitness solutions. In addition to, the fitness center emphasizes on the age group of 15- 66 years. Targeting the customers within the age group will allow the company to develop services according to their health needs (Andrews et al., 2013). The fitness center has also opened the option of online blogs that will provide an opportunity for the customers to share their viewpoints, opinions, and suggestions. The company can consider the customer feedbacks for developing their business (Armstrong et al., 2015). Other facilities provided by the company website includes various types of mix and match opportunities. The opportunities will act as suggestions for the customers so that they are able to decide the appropriateness and suitability of the health facilities. The primary aim of the Anytime Fitness is to create a higher value for the customers at an affordab le price (Osterwalder et al., 2014). Market Channel As commented by Patino , Pitta Quinones (2012), marketing is the most crucial aspect for the business organizations as this helps the company in communicating the product to the target customers thereby, increasing the sales. Therefore, business organizations use both online and offline market channels for communicating with their target customers. Similarly, Anytime Fitness will use both online and offline channels for marketing the exclusive fitness facilities to the target customers. The principle offline marketing channels include posters, organizing events and campaigns along with television commercials. The use of offline marketing channels will help the company in communicating with the customers that do not use internet facilities (Roberts Zahay, 2012). Additionally, the various online marketing channels include promotion through Facebook, Instagram, and YouTube. Use of Social Media As commented by Tuten Solomon (2014), social media is the most widely used internet platform in the modern world. In order to remain updated and maintain effective communication people around the world use the social media. Reports suggest that Instagram has more than 180 million fitness users (Saravanakumar SuganthaLakshmi, 2012). This is because Instagram allows the users to view posts of professionals and enthusiasts of fitness. It has been observed that customers are interested in live videos from the fitness professionals or brands. Therefore, Anytime Fitness can use Instagram for posting videos from the partners thereby, entertaining and engaging the target customers. As the target customers are aged between 15-66 years, some of the customers might find using social media difficult. Therefore, considering this aspect, Anytime Fitness will also implement offline methods of communicating with the target customers. The offline methods implemented by Anytime Fitness include SMS, posters and television commercials. Sending messages at regular intervals to the customers will help in engaging the customers. Additionally, television commercials and posters will also help in engaging the target customers along with providing them with suitable knowledge about the services provided by the fitness center. Facebook is the most widely used social media recently. The users in order to follow various brands and remain communicated use Facebook. Therefore, Anytime Fitness can use Facebook for engaging the customers. Anytime Fitness will include YouTube as an online medium for engaging the customers thereby, increasing the customer base and business. Thus, the use of different social media will allow Anytime Fitness to establish them successfully in the fitness industry. The use of Facebook, Instagram and YouTube will provide an opportunity for the Anytime Fitness to post and share live videos that display the different services provided by the fitness center. Key Resources The principal resources for the business organizations will help Anytime Fitness to establish their business appropriately (Abecassis-Moedas et al., 2012). The key resources for Anytime Fitness include the suppliers of the nutritional supplements and gym equipment. Therefore, Anytime Fitness will only tie up with the suppliers that will provide the best and most affordable price for the products. The secondary key resources include the health professionals that will provide suitable training to the members. Key Activities The key activities of the business organizations need to be aligned with the aim and objectives of the company thereby, enabling success (Ward, 2016). Therefore, based on the aim and objectives, the key activities for Anytime Fitness include training for the members of the fitness center along with developing diet plan according to the health needs of the members. The additional key activities include body massage and a steam bath that will help the members lose weight and experience the leisure. Partner The topmost fitness equipment brands are the principal partners of Anytime Fitness. Other than them, the suppliers of the nutritional supplements will also be the key partners for Anytime Fitness. This will help the company in establishing them thereby, attracting the customers. Cost Structure and Revenue Streams The company has categorized the members of the gym in terms of Personal and VIP training, direct membership and special service membership. Based on the categories, the principal cost of the company includes the cost of the nutritional supplements and the fitness types of equipment. $9250 is the break-even revenue of the startup business. The startup cost for Anytime Fitness is furnished below: Start-up Expenses Fixed Costs Particulars Amount (USD) Monthly Rent 10,500 Staff Remuneration 35,000 Marketing Fees 1,036 Exercise Equipment 4,500 Flooring 6,500 Interest on loan 10% 2,500 Cleaning Supplies 1,650 Office Equipment 1,250 Gym Supplies 2,250 Other Gym Supplies 1,650 Lease payments 8,000 Market survey 1,975 Preliminary Expenses 1,200 Total Fixed Costs $ 78,011.00 Average Monthly Costs Infrastructure $ 875.00 Lease payments $ 666.67 Interest on loan 10% $ 208.33 Cleaning Supplies $ 137.50 Flooring $ 541.67 Staff Remuneration $ 2,916.67 Total Average Monthly Costs $ 5,345.83 x Number of Months: $ 12.00 Total Monthly Costs $ 64,150.00 Total Startup Expenses $ 142,161.00 Start-up Assets Owner Funding Owners Fund $ 100,000.00 Total Owner Funding $ 100,000.00 Loans Bank Loan $ 22,200.00 Other Total Loans $ 22,200.00 Total Start up Funds $ 122,200.00 Assets Gym Equipments $ 27,000.00 Land Building $ 125,000.00 Total Fixed Assets $ 152,000.00 Total Start-up Assets $ 274,200.00 Year 0 FY-1 FY-2 (a) CAPITAL Capital Employed 100,000 103,000 Loans 22,200 Loan repayments 0 15,000 (b) SALES FORECAST Special Service Membership 26,000 28,600 Direct Membership 37,000 40,700 Personal and VIP Training 33,300 34,965 Projected Sales 96,300 104,265 (c) COST OF GOODS SOLD 88,800 93,240 (d) EXPENSES (Overhead) Monthly Rent 10,500 10,500 Staff Remuneration 35,000 36,750 Marketing Fees 1,036 1,088 Exercise Equipment 4,501 4,726 Flooring 4,810 5,051 Interest on loan 10% 2,220 2,220 Cleaning Supplies 1,221 1,850 Office Equipment 925 971 Gym Supplies 1,665 2,450 Other Gym Supplies 1,221 2,125 Lease payments 5,920 6,216 Market survey 1,462 1,535 Preliminary Expenses 888 932 (e) FIXED ASSETS Gym Equipment 27,000 36,000 Land Building 125,000 128,750 (1) SALES FORECAST Year 0 1 2 Projected Sales 96,300 104,265 (b) Cost of Goods Sold 88,800 93,240 (2) CASHFLOW FORECAST Year 0 1 2 CASH INFLOWS Cash from Sales 96,300 104,265 Directors loans 0 22,200 0 Capital Employed 0 100,000 103,000 TOTAL CASH INFLOW 0 218,500 207,265 CASH OUTFLOWS Payments for Operating Expenses 88,800 93,240 Monthly Rent 0 10,500 10,500 Staff Remuneration 0 35,000 36,750 Marketing Fees 0 1,665 2,450 Lease payments 0 5,920 6,216 Corporation Tax 1,124 1,716 Market survey costs 0 1,462 1,535 Other preliminary expenses 0 888 932 capital expenditure Gym Equipment 0 27,000 36,000 financing repayments Loan repayments 15,000 TOTAL CASH OUTFLOWS 0 172,359 204,339 Cash flow summary NET CASH FLOW FOR PERIOD 0 46,141 2,926 OPENING CASH BALANCE 0 0 46,141 CLOSING CASH BALANCE 0 46,141 49,068 (3) DEPRECIATION SCHEDULE Year 0 1 2 Fixed Assets Gym Equipment 0 27000 36000 Land Building 0 125,000 128,750 Total book values (i.e. net fixed assets) 0 152,000 164,750 Annual Depreciation Gym Equipments-10% straight line 2,700 3,600 Land Building-20% reducing balance 25,000 25,750 total annual depreciation 27,700 29,350 (4) PROFIT AND LOSS FORECAST Year 0 1 2 Revenue 0 96,300 104,265 Cost of sales 0 88,800 93,240 Gross profit 0 7,500 11,025 Gross Margin 90,812 95,888 Expenses/overheads Monthly Rent 10,500 10,500 Staff Remuneration 35,000 36,750 Marketing Fees 1,036 1,088 Exercise Equipment 4,501 4,726 Flooring 4,810 5,051 Interest on loan 10% 2,220 2,220 Cleaning Supplies 1,221 1,850 Office Equipment 925 971 Gym Supplies 1,665 2,450 Other Gym Supplies 1,221 2,125 Lease payments 5,920 6,216 Market survey 1,462 1,535 Preliminary Expenses 888 932 Profit before tax 6,612 10,093 Tax @ 17% 1,124 1,716 Profit after tax 5,488 8,377 Transfer to reserves 6,612 10,093 Breakeven Analysis Breakeven Sales Value = average fixed cost/% contribution Contribution % 50% Revenue Contribution Fixed Cost Profit 96300 48150 364.08 47785.92 104265 52132.5 364.08 51768.42 910.2 455.1 364.08 91.02 1092.24 546.12 364.08 182.04 Balance Sheet Assets FY-1 FY-2 Current Assets Cash $ 181,609.04 $ 225,166.74 Accounts receivable $ 96,300.00 $ 104,265.00 Total current assets $ 277,909.04 $ 329,431.74 Fixed (Long-Term) Assets Gym Equipments $ 27,000.00 $ 36,000.00 Land Building $ 125,000.00 $ 128,750.00 (Less accumulated depreciation) $ 27,700.00 $ 29,350.00 Intangible assets $ 50,700.00 Total fixed assets $ 175,000.00 $ 135,400.00 Total Assets $ 452,909.04 $ 464,831.74 Liabilities and Owner's Equity Current Liabilities Accounts payable $ 24,000.00 $ 25,000.00 Accrued Rent $ 10,500.00 $ 10,500.00 Bank Charges Payable $ 3,000.00 $ 3,000.00 Short-term loans $ 10,000.00 $ 10,000.00 Income taxes payable $ 1,124.04 $ 1,715.74 Accrued salaries and wages $ 35,000.00 $ 36,750.00 General Expenses $ 1,665.00 $ 2,450.00 Lease Payment $ 5,920.00 $ 6,216.00 Current portion of long-term debt $ 150,000.00 $ 140,000.00 Total current liabilities $ 241,209.04 $ 235,631.74 Long-Term Liabilities Long-term debt $ 22,200.00 $ 90,000.00 Less: Loan Repayment $ 15,000.00 Deferred income tax $ 189,500.00 $ 154,200.00 Total long-term liabilities $ 211,700.00 $ 229,200.00 Total Liabilities $ 452,909.04 $ 464,831.74 Owner's Equity Owner's investment $ 100,000.00 $ 103,000.00 Net Profits $ 5,487.96 $ 8,376.86 Reserve and Surplus $ 6,612.00 $ 10,092.60 Total owner's equity $ 112,099.96 $ 121,469.46 Total Liabilities and Owner's Equity $ 565,009.00 $ 586,301.20 Common Financial Ratios FY-1 FY-2 Net Profit Ratio (Net Profit/Sales) 6% 8% Debt Ratio (Total Liabilities / Total Assets) 1.00 1.00 Current Ratio (Current Assets / Current Liabilities) 1.15 1.40 Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 4.04 3.83 Sales Forecast Particulars January February March April May June July August September October November December Total Units Sold Sales 30000 40000 35000 30000 35000 45000 35000 50000 40000 45000 50000 45000 480000 96300 Cost of Goods sold 25000 30000 25000 25000 25000 25000 30000 30000 25000 35000 35000 20000 330000 88800 Gross Profit 5000 10000 10000 5000 10000 20000 5000 20000 15000 10000 15000 25000 150000 7500 Particulars January February March April May June July August September October November December Total Units Sold Sales 30000 45000 35000 35000 45000 40000 30000 40000 40000 60000 75000 45000 520000 104265 Cost of Goods sold 25000 35000 30000 25000 35000 30000 25000 25000 25000 50000 35000 35000 375000 93240 Gross Profit 5000 10000 5000 10000 10000 10000 5000 15000 15000 10000 40000 10000 145000 11025 References Abecassis?Moedas, C., Ben Mahmoud?Jouini, S., Dell'Era, C., Manceau, D., Verganti, R. 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