Drugs Effects On High School Students - 1484 Words

Drugs’ Effects on High School Students It’s a well known fact that doing drugs as a student leads to dropping out of high school. It’s upsetting to many people that drug use can lead to a failed future. High school students’ amount of risky behaviors make them more vulnerable to the effects of drugs and these effects can damage multiple aspects of the student’s life, including their health, relationships, academics, and their future. A theory called the Problem Behavior Theory examines behavior structure for those at risk of drug addiction and suggests a risk behavior syndrome that includes cigarette smoking, alcohol, and other drug use (Zamboanga, Carlo, Raffaeli 1). Drugs like Marijuana, tobacco, cocaine etc, have a horrendous effect on users, and, unfortunately some users of these drugs tend to be used by high school students. For example, colleagues and Eaton found that among high school students, the number of risk behaviors has increased their likelihood of drug addiction and the experience of its down-spiraling effects. For several decades, the literature on adolescents has shown concern about health risks behavior in which teenagers engage. The drug used the most for boys is Marijuana, and the drug used the most for girls is tobacco. In high school, the excuse â€Å"Marijuana is not bad for you at all’ tends to be used frequently and this logic is false; Marijuana is bad for you, and so is tobacco. Marijuana has short-term effects that include having poor memory andShow MoreRelatedDrug Testing of High School Students1075 Words   |  5 PagesMandatory Drug Testing of High School Athletes Brandon had always wanted to play football for his high school team. He had always been one of the slowest and smallest boys in his grade. While in 8th grade, he was introduced to performance enhancing drugs. He was sold on the fact that they would make him stronger, faster, and maybe give him a shot to make the high school football team. During his first year of taking the performance enhancing drug, Brandon had increased strength and self-prideRead MoreMandatory Drug Testing for Student Athletes Essay966 Words   |  4 Pages In many high schools around the country, student athletes are using drugs. â€Å"The percent of students that have drunk alcohol is 72.5% while the number of students who have used marijuana is 36.8%† (Report: Nearly Half of High School Students Using Drugs, Alcohol). The students believe that since they are athletes that they do not need to abide by the rules because they feel more superior and that the narcotic will not hurt or affect them. Implementing random drug tests for athletes will create aRead MoreIllicit Drugs Have Become A Big Issue In Today’S Society.1430 Words   |  6 PagesIllicit drugs have become a big issue in today’s society. Many schools feel the need to prevent the increasing use of these illegal and harmful drugs. In order to decrease the number of students who are abusing or just using drugs, many schools have adopted drug testing policies. These drug testing policies vary from school to school; however, they all are testing students invo lved in extracurricular activities such as school clubs, athletics, and even students who own a parking pass. Although theRead MoreThe Effects Of Using Drugs At A Young Age982 Words   |  4 Pages Children starting middle school will be experiencing more locker checks these days due to some drugs that officials ascertained over the past year is astounding. Middle school children are getting more access to drugs including, over the counter medicine, alcohol and everyday household products today versus the last decade. It is important because as one gets older, it could be a gateway to much harder drugs like stimulants, narcotics, benzodiazepines, hallucinogens and ecstasy as well as no oneRead MoreMandatory Drug Testing for High School Athletes Essay1338 Words   |  6 Pagesdictionary defines a drug as ‘any substance that when taken into the living organism may modify one or more of its functions’† (Newton 12). However, when speaking of drug testing for abuse a person is usually thinking about illegal drugs or drugs that can alter athletic performance in sporting events. Mandatory drug testing was not allowed in public schools until June 2002 when the Sup reme Court allowed for public schools to do random drug testing (Carroll 23). This decision allowed for drug testing inRead MoreWhy School Should Be Searched1047 Words   |  5 Pagesfirstly, I think that school should be searched because it would make the school safe. It will make the school safer because it will get rid of drug and weapon in the school. BY searching the school for drugs it will send the drugs to jail and or to drug abuse place to help them. Also by arrested the kid that have drug on them it will teaches them a lesson to not do drug and not to bring them to school. Also you can find there deal and send him to jail for traffic . Over all it would make the cityRead MorePeople Talk About Change All Of The Time And More Often1622 Words   |  7 Pagesnot occur. The majority of people do not take action for any change to happen. Many schools are failing as student’s needs are not being met by the school system. Supporting the changes needed to raise student s in a successful environment need to be addressed by the school board and the surrounding community. By the time college approaches, students realize that they are not prepared for college. These students then scramble to get acclimated to a higher standard of education. They soon learnRead MoreStudent Athletes Should Never be Tested for Drugs1282 Words   |  6 PagesRandom drug testing is starting to become more frequent in schools; especially towards student athletes. Schools have been drug testing student athletes since approximately 1995 and in 2002, the court made it a law that high school athletes must be drug tested. There are several testing methods that use hair, urine, oral fluids, and sweat. Urine testing is the most popular type of testing for drugs. The debate of drug testing student athletes is still on the rise amongst people. Supporters of drugRead MoreAnabolic Steroids: and the High School Athlete1528 Words   |  7 PagesAnabolic Steroids: And the High School Athlete Anabolic steroid abuse has become a national concern among high school athletes. There has been a dramatic increase in the number of athletes using these performance enhancing drugs in high school almost double the number using since the 1980s. These athletes feel that steroids gives them the competitive edge that they think they need to boost themselves past the competition. Steroids have been used in bodybuilding and other sports since the 1950sRead More Anabolic Steroids and the High School Athlete Essay1495 Words   |  6 PagesAnabolic Steroids and the High School Athlete Anabolic steroid abuse has become a national concern among high school athletes. There has been a dramatic increase in the number of athletes using these performance enhancing drugs in high school almost double the number using since the 1980s. These athletes feel that steroids gives them the competitive edge that they think they need to boost themselves past the competition. Steroids have been used in bodybuilding and other sports since the

1.1 Introduction. Heavy Metals Are Naturally Occurring

1.1 Introduction Heavy metals are naturally occurring elements and are present in varying concentrations in all Ecosystems. There are a large number of heavy metals. They are found in elemental form and in a variety of other chemical compounds. Those that are volatile and those that become linked to fine particles can be widely imparted on very large scales. Each form or compound has different properties which also affect what happens to it in a food web, and how toxic it is. Human activities have drastically changed the biochemical cycles and balance of some heavy metals. Between 1850 and 1990, production of copper, lead and zinc increased 10-fold. (Nriagu, J.O.1988: CACAR 2003). And waste incinerators. The pioneer heavy metals of worry†¦show more content†¦Allergies are not uncommon and reiterate long-term contact with some metals or their compounds may even cause cancer (Takala, J., 1999) {International Occupational Safety and Health Information Centre 1999}. For some heavy metals, toxic levels can be just on top of the background concentrations naturally found in nature. Therefore, it is important for us to inform ourselves about the heavy metals and to take protective measures against excessive exposition. In most accessories in the United States, heavy metal toxicity is an unfamiliar medical condition; however, it is a clinically significant condition when it does occur. If unrecognized or inappropriately treated, poisoning can result in significant illness and reduced fineness of life (Ferner D.J., 2001). For persons who suspicious that they or somebody in their household might have heavy metal toxicity, testing is fundamental. Appropriate conventional and natural medical procedures may need to be pursued (Dupler, D., 2001). The association of symptoms indicative of acute toxicity is not tricky to recognize because the symptoms are usually heavy, rapid in onset, and associated with a known exposition or ingestion (Ferner D.J.,2001) cramping, nausea, and vomiting; pain; sweating; headaches; difficulty breathing; weaken cognitive, motor, and language skills; mania; andShow MoreRelatedEssay On Environmental Pollution971 Words   |  4 Pages1.1 Environmental Pollution For many centuries, environmental pollution had been a fact of life but it transforms to a real problem when industrial revolution began. Environmental pollution is described to be the contamination of the physical and biological components of the earth/atmosphere system to such an extent that normal environmental processes are adversely affected according to Kemp (1998). Wikipedia (2008) defined Pollution to be an introduction of contaminants into the environment thatRead MoreBasic Necessities Required For Sustaining Life2226 Words   |  9 Pages1.1 ESSENTIAL OF WATER Water is one of the basic necessities required for sustaining life. Human survival as well as industrial development could not be possible without adequate supply of water. It is therefore not a surprise that water has occupied an important position in the activities of mankind. The fate of tribes and nations, cities and civilizations has been determined by drought or floods and by abundance or scarcity of water supply since from the earliest days of mankind. Thus there isRead MoreThe Importance of a Secure Energy Supply for the Future826 Words   |  3 Pages1.1 Introduction Secure energy supply is vital to our modern world. As the economy and world population grow, the consumption of energy is larger than ever. Energy shortage is one of the most concerned social and economical issues to our society. Both industrial and domestic lives rely on the energy provided by energy sources from one form or anther. Petroleum, coal and natural gas are the most produced and used energy sources. Mining technologies are required to obtain the raw materials of theseRead Moreâ€Å"Dwarf Santan (Ixora Coccinea) as a Phytoremediation Agent in Lead (Ii) Contaminated Soil†4531 Words   |  19 PagesPage †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... ..1 Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 Table of Contents†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦........3 Abstract †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....4 Chapter 1 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...5-8 Introduction Background of the Study Statement of the problem Scope and Delimitation Significance of the Study Chapter 2 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....9-14 Review of Related Literature Chapter 3 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦......15 Methodology ChapterRead MoreDeclaration And Recommendation : Declaration Of The Requirements For The Award Of Master Of Science Degree Of Environmental And9605 Words   |  39 PagesHEAVY METAL CONCENTRATIONS IN TISSUES OF COMMERCIALLY EXPLOITED FISH (Oreochromis niloticus baringoensis, Protopterus aethiopicus, Clarias gariepinus) FROM LAKE BARINGO, KENYA MBUTHIA JUDY WANJIRU Thesis Submitted to the Graduate School in Partial Fulfillment of the Requirements for the award of Master of Science Degree of Environmental and Occupational Health of Egerton University EGERTON UNIVERSITY AUGUST 2015 DECLARATION AND RECOMMENDATION DECLARATION This thesis is my original workRead MoreFracking For Oil And Natural Gas2240 Words   |  9 PagesASSIGNMENT #13 Fracking for Oil and Natural Gas WRITTEN BY MOSOPE ODUWOLE 250817380 moduwol@uwo.ca â€Æ' Table of Contents 1.0 INTRODUCTION 3 1.1 CONVENTIONAL AND UNCONVENTIONAL OIL 3 â€Æ' 1.0 INTRODUCTION 1.1 CONVENTIONAL AND UNCONVENTIONAL OIL For centuries, oil and natural gas have been drilled and mined using conventional means, by digging in oil rich sandstones, conventional rocks. 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In conclusion, unitary animals adjust faster than modular organism because they communicate and work with each other but modular organisms have unique ways of adjusting to environmental changes as well. Introduction Ecology was coined by Ernest Haeckel back in 1869. It was derived from two Latin words originally â€Å"Oikos† † which mean house or place to live and â€Å"Logos† that means a discussion or study. Literally, ecology means the study of organism â€Å"at home†Read MoreThe Depositional Environment, Petrology, Mineralogy, Structure, Exploration and Processing of Oil in the Greater Green River Basin3236 Words   |  13 PagesThere are also some studies that point to high primary production of organic material leading to the anoxic conditions under which these sediments have been deposited (Pedersen and Calvert, 1990). Gamma logging was also used to measure the naturally occurring radiation in the Green River Formation. 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Purpose of Management Accounting

Questions: Indicate the main purposes of management accounting and its relevance to the management of organisations. Evaluate the main cost structures of organisations and methods of their calculation. Determine appropriate methods of calculating break-even, profitability and capital input costs. Answers: Management Accounting 1. Purpose of Management Accounting The purpose of management accounting is to plan for the future needs of the organization through using the financial information and to make the managerial decision through using the knowledge and skill (Drury, 2013). It creates value to the stakeholders of the organization while maintaining an unwavering commitment to ethical values. Through using the techniques (planning, budgeting, forecasting, etc.) of management accounting, management accountant tries to assess the risk of the business and implement strategies on the basis of that assessment (Klemstine and Maher, 2014). In present business world, it has become so critical to manage the business operation. Planning: In the business organization, management accounting is applied to make future plan for the organization through using the available financial information (Seal, 2015). The preliminary purpose of management accounting is to plan the budgets and to implement the strategies for improving the profitability position of the organization (Weetman, 2010). Long run planning is called strategic planning normally time periods of 5 years or 10 years. Such as, if the organization expects to grow the sales by 12% per year for the next 10 years, management accounting helps to forecast the cash flow. Directing and Motivating: The purpose of management accounting is to directing and motivating the staffs and workers. The role of management accountant is to work as liaisons between the employees and top level management to provide answers of question and to help in solving the problem (Wilks and Burke, 2008). Analyzing: Analysis of information is the basic and main purpose of management accounting. Management accountant tries to find out the problematic areas and develop the solutions to overcome the problematic solution (Horngren, 2011). The information of organization is used to find out the solutions for increasing the profit of the organization. Reports: The plans and goals developed by the management accountant are explained in the form of reports. The reports made by them clearly states the conclusion reached by them and the recommendations for solutions of the problem. 2. Importance of Management Accounting In complex business world, systematic management planning is very much important to achieve the success. Decision making process is an important part to conduct the business operation. Systematic way is required to support the management for investigation, evaluation and verification of the function of each division in decision making to achieve the organizational goals (Bhimani, 2012). The role of management accounting is very much important to fulfill the requirement of the management. Management accounting helps to analyze and to develop reports containing appropriate information for the management and supports in achieving the corporate objectives (Lee and Epstein, 2013). Management accounting determines the goal through using the available information and helps to find out the way in which the organization can reach the objectives (Nixon and Burns, 2012). Management accounting is very much essential to recognize the financial situation of the organization. It gives more importan ce on the decision making process for improvement in future and it helps to prepare the plan for the future. Therefore, management accounting is greatly concerned with the rescheduling of the information provided by the financial accountant. Classification of Cost On the basis of type Direct Cost: The costs which are directly related with the production of product such as material cost, labour cost, etc. Indirect Cost: Indirect costs are those costs which are not directly charged with the production such as salary storekeepers, managers, etc. On the basis of function (i) Production Costs The costs which are related with the production of products and services are called as production cost such as direct material cost, quality control cost, store expenses, etc. (ii) Administration Costs The costs which are connected with general management of an organization are called administration cost such as office related expenses (rent, telephone, stationery, etc). (iii) Selling Costs These costs are occurred for achieving sales of the goods and services. Selling costs are also considered as the indirect expenses (selling overhead). The examples of selling costs are salaries of selling staff, commission, discount, etc. (iv) Distribution Cost The expenses which are occurred for distributing the goods from the production house to customers are called distribution cost such as transportation cost, rent of warehouse, and commission to intermediaries, etc. (v) Research and Development Costs The costs related with the development of new product or for improvement are called research and development cost. C. On the basis of behavior (i) Variable Cost Variable costs are those costs which are varied with level of production within a specified period of time such as direct material cost, direct labour costs, etc. (ii) Fixed Cost The cost which becomes unaffected with the changes in the level of production within a specified period of time such as office rent, monthly salary, etc. (iii) Semi-variable Cost There are some costs which fall between the variable and fixed cost. These types of costs are semi-variable costs. These costs are also called as semi-fixed cost. Semi variable costs are neither perfectly variable nor absolutely fixed with the level of production such as telephone charges. D. On the basis of relevance Relevant Costs: The costs related with the process of specific management decision are called relevant cost Irrelevant cost: The costs which are not related with taking of specific management decision are called irrelevant cost. Such as, the salary of investor relation officer cannot be considered as the irrelevant cost if the management takes regarding new product development. 3. Importance of Cost-Volume Profit Analysis in decision making. CVP analysis helps to manager to finds out the solution of specific pragmatic questions required for the business analysis. These questions are as follows: What will the breakeven point for the organization? Which product is the most profitable for the organization? What situation will be arisen if the sales volume decreases? Is the product will be produced by organization or will be made special order? If the fixed cost of the company increases, what volume of sales is required to cover the increased cost? CVP analysis helps to analyze the relationship between the fixed cost and variable cost, volume, and the profits (Malmi and Granlund, 2009). There are three types of tools of CVP analysis which are described below: Contribution Margin Analysis: According to the contribution margin analysis, the company can compare the profitability of different products offered by them. Breakeven Analysis: Break analysis can help to determine the sale volume required to cover the all costs (Epstein and Lee, 2011). The company can also determine new breakeven point which is required to meet if the company decided to increase the fixed costs. Operating Leverage: It can help to determine the degree to which the organization uses the fixed costs, which magnifies the profits of the organization as sales increase, but also magnifies the losses as the decreasing in sales (Scapens and Bromwich, 2010). The organization can select between a high level of fixed assets and lower level of fixed assets. If the organization replaces the labour with some equipment, the fixed cost can decrease and the variable cost can increase. Benefits of Preparing Budget Budgeting is the process for planning for future expenses and revenue. All the items of expenses and revenues are forecasted in budgeting process. Budget is prepared for future period. When the actual time comes, the budgeted figure of all costs and incomes are compared with the actual budgeted figure. The difference between the budgeted and actual figure is called Variance. The benefits of preparing budget are as follows: Planning orientation Budget is prepared from the short-term view or daily-to-daily business operation. But it also tries to emphasize on the long-term thinking. So, the main objective of the budget is to plan for future. The objective of the budgeting still work though the management of the organization fails to achieve the goal according to the outline of the budget because it focuses at least on the competitive and financial position of the organization and on the improvement (Seal, Garrison and Noreen, 2009). Assumption Review The process of budgeting helps to identify the objective of business and also to assume the key things regarding the business environment. It these issues are re-evaluated time-to-time, the assumptions will also alter. Performance Evaluation The performance of the worker can evaluated through budget. The company set the goals for a budgeting period and can also promise to pay the bonuses and incentives according to their performance. After comparing the budget and actual report, it can be appraised the performance regarding the progressing to meet their goals. Cash Allocation If there is limited cash available for the investment in fixed and working capital, the procedure of budgeting is very much important to determine the most worthy assets which are required to invest in business operation. Bottleneck Analysis Budgeting process also creates focus on the bottleneck whether to increase the capacity or to shift work. Types of Budget Operating Budget Operating budget is done to forecast the operating expenses related with the business operation. Operating expenses of business organization is generally not changed over the period. If there is any changes happened in operation due to reduction in sales or any other obstacles. The different techniques of budget which can be followed by the company are as follow: a) Sales Budget The beginning part for the preparation of all other budgets is the sales budget. Sale predictions are done which are based on an analysis of past sales and an estimate of future economic prospects. Sales from past years are usually broken down by product line, regions, and sales-people, management tries to accurately forecast future market conditions and demand (Kieso, Weygandt and Warfield, 2012). After the forecast is complete, management tries to develop strategies and policies to obtain its desired market share. Also, planned sales may be overstated, and so it necessary to revise the sales budget frequently, probably after every month because of changing conditions in the economy. b) Production Budget After the preparation of sales budget, the production budget can be estimated. In preparing of production budget, an important consideration to be kept in mind is the firms inventory policy (Busco, Quattrone and Riccaboni, 2007). The sales budget forms the foundation of for the production budget with adjustments for beginning inventory and the inventory expected at the end of the budget period. This budget depends on three factors: Sales forecast in unit as indicated in the sales budget. Finished goods inventory level that management wants at the end of the period. Anticipated inventory at the start of the budget. c) Manufacturing Cost Budget There are three aspects of manufacturing cost budget which are as follows: Direct Materials Budget: The materials needed for the production schedule are estimated. Purchase is then made of the materials required depending upon production cycle. Direct Labor Budget: In preparation of this budget, production requirements are translated into labor requirements. The labors required to manufacture the product are estimated from the production budget. The standards hours are calculated from past records or past performance and are then adjusted for set-up time, idle time and other time that may have taken place. d) Manufacturing Overhead Budget: The manufacturing overhead budget consists of three important parts, namely: indirect materials, indirect labor and indirect expenses. This budget provides management with ways and means of controlling overhead cost. e) Selling Expenses Budget: Selling expense budget deals with the budgeting of the sales department and involves selling expenses like sales salaries, sales commission, advertising, sale supplies, etc. f) General and Administrative Expenses: The general and administrative expenses are classified into fixed and variable costs so that this budget can be used as a means of controlling these costs. g) Cash Budget: The cash budget shows the budgeted receipts and cash disbursements for a future period of time. The inflows and cash outflows are brought together in a cash budget to show expected cash flows of the company. This summary of estimated cash flows helps the company to plan future cash availability. Reference List Bhimani, A. (2012). Introduction to management accounting. Harlow: Financial Times Prentice Hall. Busco, C., Quattrone, P. and Riccaboni, A. (2007). Management Accounting. Management Accounting Research, 18(2), pp.125-149. Drury, C. (2013). Management accounting for business. Andover: Cengage Learning. Epstein, M. and Lee, J. (2011). Advances in management accounting. Bingley, UK: Emerald. Horngren, C. (2011). Introduction to management accounting. Upper Saddle River, N.J.: Prentice Hall. Kieso, D., Weygandt, J. and Warfield, T. (2012). Intermediate accounting. Hoboken, NJ: Wiley. Klemstine, C. and Maher, M. (2014). Management accounting research. London: Routledge. Lee, J. and Epstein, M. (2013). Advances in Management Accounting. Bradford: Emerald Group Publishing Limited. Malmi, T. and Granlund, M. (2009). In Search of Management Accounting Theory. European Accounting Review, 18(3), pp.597-620. Nixon, B. and Burns, J. (2012). Strategic management accounting. Management Accounting Research, 23(4), pp.225-228. Scapens, R. and Bromwich, M. (2010). Management Accounting Research: 20 years on. Management Accounting Research, 21(4), pp.278-284. Seal, W. (2015). Management accounting. Maidenhead: McGraw-Hill Education. Seal, W., Garrison, R. and Noreen, E. (2009). Management accounting. Maidenhead: McGraw-Hill. Weetman, P. (2010). Management accounting. Harlow, Essex, England New York: Financial Times/Prentice Hall. Wilks, C. and Burke, L. (2008). Management accounting - decision management. Amsterdam: Elsevier/CIMA.

Warmhearts Elderly Care Center Essay Example For Students

Warmhearts Elderly Care Center Essay Therefore, the central government introduced the Social endowment service system construction plan (201 1 2015) which wanted to ease the problem I _2 Warmhearted;s situation To analyze the situation of Warmhearted, we mainly consider strengths and weakness of our company as well as threats and opportunities our company will meet. Firstly, Warmhearted has absolute advantages in service programs and facilities, such as shuttle services, entertainments and health care facilities. At the same time, professional nursing staff takes care of the elderly. We also have Other great characteristics to make us unique and high quality since we do not set term contracts and hourly minimums. Admittedly, we also have weakness those little financial resources. Also, Warmhearted is rookie in the market so that some customers may query our ability. Lack of experience may be leading us to a wrong way while developing. Additionally, we will meet threats. Warmhearted will face the fierce business competition, 1. 3 Mission Warmhearted mission is to serve one more elderly, to make them live their rest life in a happy way. Since our grandma and grandpa getting older, we know their feelings. We will write a custom essay on Warmhearts Elderly Care Center specifically for you for only $16.38 $13.9/page Order now Therefore we need expand Warmhearted in the future to help more elderly, I Service we offer Gathering old people who live closely and provide a place within all kinds of entertainment facilities as well as professional nurses take care of them, This is the core service of Warmhearted. We hope this can bring happiness to the elderly. I Major marketing programs We will conduct the promotion in these ways: some advertisements of Warmhearted will be showed in residential area, internet, and parks. We will conduct a sales discount promotion to attract more customers. 1. Expected marketing results Expected marketing results is that we can attract about fifty-five percentage to sixty-five percentage Old peoples nearby to join in our senior serves center. 1. 7 Key to success The key to success is the recognition Of the customers and the market share. Satisfy the customers and gain the reputation is the best way to develop. Also, we are the complementary services of the traditional rest homes , which make us a great opportunity to gain a joint market share. We are sizing the Chinese traditional thinking that we can gain more customers. Company Overview Warmhearted focus on helping elderly who seeking a better and meaningful life. We offer flexible services including impeccable entertainment facilities, lessons of knowledge about health care and service for life. Our service objects are elderly who are live alone even just in day, tee lonely in day time. Warmhearted hires staff with qualifications of nursing and health-care. It makes us more professional on senior care. We also request our staff smiling while servicing. Warmhearted will make elderly feel like families, In Warmhearted, they will never feel lonely. This is also the motto: You Are Not Alone! . Objectives 3. 1 Corporate objectives Through services, including entertainment, imparting knowledge about health care for the elderly and lessons teaching those courses currently most popular mongo the elderly we try t o ensure a greater life for the elderly. We offer healthy, safe, comfortable convenient and warm environment in the same time create the colorful life with you. We also aim to contribute to the publicity of care for the elderly. We promise to create the atmosphere as warm as your home. Our company plans to expand to the whole country with high standard of service. 3. 2 Marketing Objective 3. 2. Short-term (upcoming year) Balanced budget in the 1st year; Enhance the brand awareness in the local division by the end of 2nd year Average customers Of 100 With membership for more than half a year Gain at east 10 new customers per month in the 1st year 3-2. 2 Long-term (3 to S years) Build a brand with strong awareness, loyalty and satisfaction in 5 years Ensure increasing net profit in 5 years Expand the business and the market as well as the projects in every individual branch Develop positive emotional connection between brand personality and the customers Establish warm and pleasant br and image Reduce the fixed costs 4. Situation analysis 4. 1 Industry analysis 4. 1. I Market characteristics Nowadays, the market of elderly homemade center is conducted by local governments and charity organizations. Therefore the industry of taking care of the elderly is onto moderate market. Since the governments are willing to let the market take over the responsibility of raising elderly, there is a huge potential market for new entries to explore in this industry. Among China, Chinese Ministry of Civil Affairs data said that the number of elderly over 60 years Old is more than 153 million accounting for 1 1. %. But there are only 38 thousand elderly homemade centers Which Offer 1. 2 million beds in total. The shortage cannot be made up in a short time. ( From: Chinese Ministry of Civil Affairs) Focus on Guanos where we Will be located in, over I million elderly Which accounting for 16% live in Guanos where can only accept 30 thousand elderly to live in homemade center. (Quoted from Hanging Evening News) 4. 1. 2 T rends and Drivers Though Guanos government is going to build another six residences for the elderly, it still cannot fix the shortage. From: Guanos civil affairs bureau) Guanos now is learning the advanced experience from Hong Kong, The government wants to change the endowment pattern from the nation endowment to community endowment and home-based care system which is just like the services we offered, such as entertainments within the community. Government lack of the ability to raise the aged is driving this change rapidly, The categories that need the service expanded. Not only the aged, but also some middle aged people who want to have fun with the services we offered, These potential customers with higher education and income are more willing to pay for some quiet entertainment 4. 1_3 Legal, Political g, Economic Factors Government is the driving force who leads the change of the elderly endowment industry Therefore, the industry gets advantages in tax, charging fees and overspent approvals. The policy is very steadily within a coming long period. In taxation, the governments do not charge the business income tax, estate taxes, urban land utilization taxes and vehicle and vessel use tax. Also, the donation can be exempted when charging the individual income tax. In Guanos, governments purchase the community services for elderly. The subsidy will be divided into SKI CO. !200 and YOU three levels. Government published Guanos Preferential Measures in The Elderly, The Regulations of Gudgeon Province Old Peoples Rights and Interests, The Elderly Rights and Interests Protection Of The Peoples Republic of China. 4. 1. 4 Calculators Factors Chinese becoming more wealth in the last decades, most elderly have stable income and are willing to pay for the health care and entertainment. Also, in Chinese tradition, the aged are not willing to live in the homemade center, which is why the entertainment center will be the trend in this industry. In Guanos, more white collars who settle down in Guanos are willing to take their parents to Guanos. Since the pressure of work. They do not have enough time to take care to their parents in day time. Therefore more elderly need the day are in future. 4. 2 Competitive Analysis 4. 21 Competitive Landscape In Guanos, the competition is fierce even though this market is not moderate. .uf65bb790ff9b5ef9d35345e330ebde1b , .uf65bb790ff9b5ef9d35345e330ebde1b .postImageUrl , .uf65bb790ff9b5ef9d35345e330ebde1b .centered-text-area { min-height: 80px; position: relative; } .uf65bb790ff9b5ef9d35345e330ebde1b , .uf65bb790ff9b5ef9d35345e330ebde1b:hover , .uf65bb790ff9b5ef9d35345e330ebde1b:visited , .uf65bb790ff9b5ef9d35345e330ebde1b:active { border:0!important; } .uf65bb790ff9b5ef9d35345e330ebde1b .clearfix:after { content: ""; display: table; clear: both; } .uf65bb790ff9b5ef9d35345e330ebde1b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf65bb790ff9b5ef9d35345e330ebde1b:active , .uf65bb790ff9b5ef9d35345e330ebde1b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf65bb790ff9b5ef9d35345e330ebde1b .centered-text-area { width: 100%; position: relative ; } .uf65bb790ff9b5ef9d35345e330ebde1b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf65bb790ff9b5ef9d35345e330ebde1b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf65bb790ff9b5ef9d35345e330ebde1b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf65bb790ff9b5ef9d35345e330ebde1b:hover .ctaButton { background-color: #34495E!important; } .uf65bb790ff9b5ef9d35345e330ebde1b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf65bb790ff9b5ef9d35345e330ebde1b .uf65bb790ff9b5ef9d35345e330ebde1b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf65bb790ff9b5ef9d35345e330ebde1b:after { content: ""; display: block; clear: both; } READ: Since the dawn of man, human beings have had religions EssaySince government will push forward the development of elderly endowment, the competition will be fiercer. The best thing in this industry is that few of companies failed. Because we focus on the high quality community services which enrich their lives that makes us a complement of the base elderly endowment. This will help us avoid the fierce competition when we started. 4. 2. 2 Key players There are potential entrants such us 6 rest homes invested by governments. Also, the existing rest homes still have strong advantages base on the reputation. Zinging, He, Chin, Yahoo and Kananga, these are the main competitors with high reputation among Guanos. (The charges see in Appendices) There are only eight daily homemade centers, a sum of 3,810 mm. But they can only contain few elderly stay at the same time. Much more elderly cannot enjoy these services. (See in Appendices) 4. 2. 3 Key Players vs Warmhearted The dominated players in this industry still are invested and controlled by the government. In this market, they do not have the capacity to compete with Warmhearted. Lack of good management and the market view make them loss. Also, because of the background, they do not to make effort to offer good quality services. The reputation of the state owned rest homes are lower than the private owned in Guanos, These private owned can offer good quality services and quite expensive tort expanding the profit. In Chinese tradition, elderly dont want go to home care center and want to stay with children, We can bring them both: good care, close to family. We will offer the good quality services at a reasonable price. Though Warmhearted is new entrants in the market, we still have that that we have competitive advantages to them. Compared with the familiar daily home care center, we can offer more professional and varied services. As the same brand and same services, we can attract more elderly come to us to enjoy good service, Strategic Group Map 43 Customers Analysis 4. 3. 1 Segmentation Dimensions Concentrated segmentation strategy, we most focus on the aged Who are seeking ways to better enjoy their life. Warmhearted also use the demographic segmentation and loyalty segmentation, Which we Will further explain in Market Sweater part. 4. 3. 2 Target Market Our target customers are the aged in Guanos, including both genders in medium-income families who want to enjoy their leisure time in a more meaningful and healthier way. See details in Market Strategy part. 4. 4 SOOT Analysis Strength The innovation of services Professional management Relatively lower price Highly qualities workforce Strong relationships with local government Good cost structure Weakness Poor brand awareness Little financial resources Lack reputation Limited coverage Opportunities The support regulation Growing demand Customers seeking for the high quality life Threats Fierce competition For strength, we have the innovation of the services, we offer many kinds of new services for the aged who seeking high quality life. Also, we only recruit staffs with high qualification, which will bring us the professional management and services team. The price we charged for the services is relatively lower than competitors. We have a good cost control system that can control the overheads. The good relationship with government will give Wreathed some advantages. For weakness, because Warmhearted is new entry to the market, so we have no time to gain such high reputation and brand awareness to achieve the rapid placement. Also, we do not have so much financial resources. The coverage of Warmhearted is limited in Guanos. For opportunities, we can get the remedy from others and support regulation. The demand for better life is growing so fast. Poor threats, the fierce competition can threat Warmhearted survive. Also, the state- owned rest homes can be very competitive in price. 5. Marketing Strategy 5. 1 Market segmentation strategy 5. 1. 1 Concentrated Segmentation Strata% Our organization pursues the concentrated segmentation strategy. To achieve high efficiency of limited resources, all the energies are focused on the single argue market, the aged man in Guanos in the fairly medium income families who are seeking Vass to better enjoy their life. We aim to create the experience designed exclusively for the aged to enjoy a higher quality life, With more company, more entertainment and more care. The activities and environment are carefully designed to fit in the emotional and physical needs. 5. 1. 2 Demographic Segmentation Our target consumers have easily measured and objective demographic characteristics. Thus, the way of promotion would be considered on the basis of the profile of the customers. Since the aged have different habits, orientation and needs from the young, we would find the way most suitable to the target consumers. For example, the aged may be more interested in the knowledge about keeping healthy, Thus, health related speech would be held frequently, Additionally, moderate exercise would fit in the need to the target customers more. Loyalty Segmentation From view of lifetime value of customers, we try to create an emotional attachment in a positive relationship. The superior consumer service, loyalty programs and typical nostalgia of our customers would be an advantage for us o exclude competitors and retain the loyal customer, which reduces the cost of seeking new customers and ensures long- term profit and reputation. 5. 2 Target market 5. 2. 1 Profile Our target customers are the aged in Guanos, including both genders in medium-income families vivo want to enjoy their leisure time in a more meaningful and healthier way. Due to the similar background, our target customers group has similar lifestyle, attitude and belief. For example, most of them would like to watch and play Gudgeon Operas. Additionally, individual difference will also be studied to better serve the loyalty segmentation. Effort in considering individual difference will reinforce the long. Term relationship and emotional attachment with the customers, which in turn can become an advantage excluding the competitors. 5. 2. 2 Consumption pattern The aged may want to spend their free time in a more colorful way, seek company to get rid of loneliness and an way for healthy exercise. Thus, our service aims to meet customers psychological needs through exclusively designed activities that enrich their elite. They may come to the center on a regular basis or when they are free and feel like having fun in the center. The charity to target customers are expected to come to the center in the morning in weekdays, when the other members have been away for work and school, leaving them alone. The other peak time will be the evening, when customers would like to relax after dinner, The aged may choose the center by themselves, Besides, the young may choose the center take care of their parents leisure time. 3 Positioning strategy According to the Hanging Evening News, the proportion of aging population in Guanos has reached 16%, about I million, However, only 30 thousand quotas are provided by public home for aged. The private nursing houses also face excessive demand. Our target customers are somewhat different from the nursing houses while sharing common feature as well . Adapting to the traditional belief in the mainland China that nursing houses is associated With apathy and abandonment, our organization only plays the role of providing entertainment and more colorful, meaningful and healthy lifestyle to the aged. .u10b6107729ca78b6b0ed746ab5ed2e3f , .u10b6107729ca78b6b0ed746ab5ed2e3f .postImageUrl , .u10b6107729ca78b6b0ed746ab5ed2e3f .centered-text-area { min-height: 80px; position: relative; } .u10b6107729ca78b6b0ed746ab5ed2e3f , .u10b6107729ca78b6b0ed746ab5ed2e3f:hover , .u10b6107729ca78b6b0ed746ab5ed2e3f:visited , .u10b6107729ca78b6b0ed746ab5ed2e3f:active { border:0!important; } .u10b6107729ca78b6b0ed746ab5ed2e3f .clearfix:after { content: ""; display: table; clear: both; } .u10b6107729ca78b6b0ed746ab5ed2e3f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u10b6107729ca78b6b0ed746ab5ed2e3f:active , .u10b6107729ca78b6b0ed746ab5ed2e3f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u10b6107729ca78b6b0ed746ab5ed2e3f .centered-text-area { width: 100%; position: relative ; } .u10b6107729ca78b6b0ed746ab5ed2e3f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u10b6107729ca78b6b0ed746ab5ed2e3f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u10b6107729ca78b6b0ed746ab5ed2e3f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u10b6107729ca78b6b0ed746ab5ed2e3f:hover .ctaButton { background-color: #34495E!important; } .u10b6107729ca78b6b0ed746ab5ed2e3f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u10b6107729ca78b6b0ed746ab5ed2e3f .u10b6107729ca78b6b0ed746ab5ed2e3f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u10b6107729ca78b6b0ed746ab5ed2e3f:after { content: ""; display: block; clear: both; } READ: Comparison Of Perugino And Caravaggio EssayWe distinguish our organization by careful, standardize and high-quality customer services, adapting to personal needs and building warm and helpful relationship. In other words, we focus more on the mental needs of the aged rather than merely providing a place to stay. In this way, we also explore more market potential that part of the aged just wants entertainment to get rid of boringness and do not want to stay in the nursing houses. Activities for the aged, especially dancing, are gaining popularity in recent years, which indicate the need of the aged for a more colorful life. However, most of the activities lack of organization, professional care, communication and meeting individual needs. Our organization would make up tort the listed disadvantages and provides perversity so that more choices would be presented to the aged, 6. Marketing program 6. 1 Marketing Mix: 6_1. 1 Product: Warm hearts main product is the entertainment service provide to seniors. Mostly seniors would be picked from their home by bus and set off in our entertainment center. Here is our companys product line: ; Entertainment service: this is our companys Core product, in this part we especially focus on seniors spiritual needs. 1) For pure entertainment: mahjongs, poker, gate ball, Chinese chess, and Chatting room With tea house, reading room with newspapers, magazines and books. ) For learning experience classes: cooking, calligraphy, chorus, weave, introduction to computer science, follicular, attach, social dance ;Shuttle transfer service: according to seniors resident area we will have some route to pick up seniors and also take them back to their home. Meals service: breakfast need to be ordered in advance, we could help seniors to buy takeout. While lunch and dinner is made by our canteen, could be ordered in our center directly. All meals are controlled by our professional dietician; there is no need to worry. ; Rest service: To help seniors pep energetic, we will set beds for seniors to have a break or noontime rest. Besides, a lot of chairs and some sots will also be placed in the centers public area. ; Medical care: we will hold regular health talks; people come and learn some tips tort health maintenance. Moreover, we will provide tree service to help measuring blood pressure, and also weights. Physical therapists will also there to give advices for seniors. ; In order to help the aged to realize their life values, we are going to found the help group within the elderly who wants to contribute to the society. 6. 1. 2 Pricing We will charge separately from each kind of services. Poor the entertainment, different place have charge differently. If customers go to the center in the downtown in which there are better quality services, they will be charged by SO Yuan per day one person. In the branches will be cheaper. The shuttle transfer service is free for those Who live in a long way from the center We also offer special meal for customers, each is cost 35 Yuan. If the customers want to have a noon break at the center, we need to charge them for 30 Yuan per person. The basic medical care is included in the services charge. But we add extra charges on the beyond the services. It Will depend on the current situation to charge a reasonable price. We accept both pay once a time or as a long period. 6. 3 Place We have a center which can put more kinds of entertainment facilities and can seats over SO people. It is located in the downtown with convenient transportation. Also, we have some bigger entertainment centers in the suburb of Guanos in which we will offer the shuttle transfer service. It can contains more people have fun in the centers. Three are more convenient location for the geed: we will collaborate with the community and set up the branches in the large living community. It only can contain a few people with fewer facilities. But they still will have the function to entertainment elderly. 6. 14 Promotion We choose Newspaper, Radio, Leaflet and Online as our promotion channels. Since newsletter and radio are main channels for seniors to get information from outside, and the promotion costs are not so high. It could help us improving our brand awareness in terms of seniors. Leaflet could be sent in the large community, considered the working habit of nowadays office worker. An online website will also be put up to help their children have a convenient channel to get more information of our entertainment center. We will conduct the discount promotion. For those vivo can once pay a whole year, we will give a 10% discount. Also, we conduct the membership policy, once Customers become the member Of Warmhearted, they will get more convenient services. 6. 2 Loyalty Programs In order to maintain customers loyalty, following programs Will be conducted: ; Rewards program: every years first 30 membership purchaser will receive a delicate calendar as a surprise gift. Appreciation program: every year we Will select 3 lucky members to reward with the free membership for the next whole year. Rebate program: Members will have a 10% discount if continue purchasing membership in the next year. ; Affinity program: all members will enjoy free parties twice a year. Healthy diet will be provided, no worry! 6. 3 Customer Service Support Since our target group is seniors, therefore 3 local hotness will be settled. What more, a website of our entertainment center will he set in order to help seniors children get a better understanding to our service easier and more convenient. Service hour: Our customer service hours, as well as our entertainment centers opening hours, will be 8:AAA. . 6 p. M. Every day. 6. 4 Trust and Credibility For Nursing workers credibility: A contract with the local universities and colleges will be signed up to provide sustainable internship opportunities, by which could both benefit the seniors the professional care and also made students have chance to applied their expertise into real world. A business license which reward by Chinas industrial and commercial bureau will be illustrated in the public hall. People are welcome to come by and looking around our