Saturday, October 5, 2019
System Programming Essay Example | Topics and Well Written Essays - 2000 words
System Programming - Essay Example This paper discusses the arguments of various researchers to prove this hypothesis. Without a doubt, at the present, operating systems come with a wide variety of tools and applications whichà have been more and more improved with the passage of time so the need to write scripts to assist in performing tasks and operations on computer systems has been significantly reduced. However, it has not been eliminated. In fact, there are still a wide variety of tasks and activities which cannot be completed until we developà or write a new codeà or script for the computer system. For instanceà whatà if you are not using computer and we are outside the office and we want an applicationà or script which allows us to perform the same operations while staying far from ourà office and there are so many other similar cases where we need to develop innovative scripts. Though, an operating system comes with the entire functionality and its tools and applications are continuously improving with the passage ofà time but there are still many things missing.à This pap er will discuss this hypothesis in detail and will show that there are still numerous tasks which can only be performed by writing new scripts using latest programming applications. One of the well-known operating systems is the Windows operating system, which offers a solid foundation for all of the workload and application needs at the same time as being straightforward to install and administer. Additionally, most recent Virtualization tools, management improvements, Web resources, and thrilling Windows integration help minimize expenditures save time, and offer a platform for a dynamic and competently managed data center (Microsoft Corporation, 2012). One of the primary objectives of any operating system is to provide its users with an easy and fair access to computing and communication resources through the applications that will execute on top of it. Hence, in an attempt to accomplish similar
Friday, October 4, 2019
INFO101 assigment Assignment Example | Topics and Well Written Essays - 500 words
INFO101 assigment - Assignment Example The content of these reports may vary depending on the situations and the needs of the manager requesting the report. Third and last, is exception report. Exception reports are those that deal with data outside ranges considered normal. They exhibit statistics of data beyond the normal range. The report consolidates the unusual conditions such as cost overruns or production down time and reports them differently. Timely reporting of unusual cases enables appropriate action to be taken by the management. Different types of reports cover different issues. Moreover, various circumstances in the business demand appropriate actions, which vary from one scenario to another. As such, it is important to distinguish between the three basic MIS reports so that each can be tailored to the informational need of its users. Clear distinction between the reports also enables the management to take timely actions on issues that require urgent attention. Summary reports are used when managers require quick overview of information on particular area. On the other hand, detailed reports are used for specific activities so as to gage their performances while exception reports are sued to report unusual occurrences in an organization, which need urgent solutions. Decision Support System (DSS) has three fundamental components. These include: data, models as well as user interface. Data is basically the information that is required for decision making. Data is usually kept in a database. Models refer to the models that are utilized in data analysis and the forecasting of outcomes of any particular decision. It also includes software that helps in managing models in DSS. User interface refers to the manner in which the users can use the DSS to facilitate their decision making processes, even if they are not technology experts. In most scenarios, a
Thursday, October 3, 2019
Security Site Survey Essay Example for Free
Security Site Survey Essay The security survey at the DeVry Corporate Center was conducted on June 10, 2013, by Christian Moreno who was retained by the DeVry University for this purpose. Information set forth in this report was obtained from Gregory Smith, Executive Vice President Chief Financial Officer, and from David Davis, Facilities Manager, and from personal observations of Thomas Brown during the inspection of this facility. This report is intended as a detailed audit of all phases of the DeVry Corporate Center security operations and a review and evaluation of those areas and activities most vulnerable to the theft or safety risks. Neither the DeVry Corporate Center nor the writer of this report is in a position to evaluate the integrity of the employees of DeVry University and this report does not attempt to do so. Summary The DeVry Center is located on a four-acre plot of land in downtown New York City. It is a 30-story corporate tower high-rise, which includes 1,250 underground parking garage spaces and a rooftop garden. Construction of the building was completed in December of 2008, and 27 of the 30 floors are occupied by tenants. Currently, there are 1,800 tenants in the building, which has a maximum capacity of 2,000. THE CAMPUS DeVry occupies five floors in the 24-story building at 180 Madison Avenue. The campuss 48,750 square feet of space provide an outstanding, professionally attractive, high-tech learning environment for students. DeVry has 12 classrooms and seven state-of-the art laboratories. The classrooms have an average seating capacity of 20 students. The campus is equipped with a wireless network to accomodate laptop computers. There are three labs supporting the Electronics programs: averaging 21 seats. There is one Network Lab designed to support individual networks with a capacity of 18 positions. The remaining labs support the Computer Information Systems programs as well as those business and other programs requiring the use of personal computers. Science and Biomed classes are taught in the Physics Lab. The Physics Lab is equipped with networked PCs and scientific testing equipment. The library has over 18,000 paper and electronic titles, 60 paper periodicals, 9 databases and 25 computer workstations for student use. The Academic Support Center provides students with free tutoring, computer-assisted instruction, and workshops on various instructional topics. Physical Security The receptionist desk is staffed from 8 AM until 7 PM even though the company operates 24 hours a day. During other hours the security guard is stationed at the receptionistââ¬â¢s desk. Electronic identification cards are used by employees to gain access to the exterior doors as well as interior doors on a restricted basis. A six-hour emergency backup system is a component of the door control system to ensure security in the event of a power failure. Additionally, there is a lockbox for keys to be used in an emergency and it is located in the Facilities Managerââ¬â¢s office. A security guard patrols the exterior of the building and the parking lot during times when the receptionist is on duty. The security guard escorts the cleaning crew when working in the premises. Campus security personnel patrol the building on a regular basis (Monday through Friday from 7:00 a.m. to 11:00 p.m. and Saturdays from 7:30 a.m. to 7:00 p.m.) and are alert to any suspicious activity. Security personnel report any possible criminal activity to local law enforcement personnel, and any possible code of conduct violation to the Dean of Students. The Dean of Student Services also acts as the New York City Community Affairs Officer to aid in the monitoring of all crimes that occur on or around campus grounds. Campus safety and security is the shared responsibility of both students and staff. To enhance student and staff awareness of their responsibilities for their own safety the following will be provided throughout the year. * Pamphlets on personal safety are posted on bulletin boards and available in Student Services. * Campus security has a copy of the evacuation plan. * The Student Handbook includes emergency phone numbers for students, faculty and staff. * Displays of safety/security information are set up in the Lobby, Student Services Office and/or the Student Commons. * School publications are used as a forum for topics on the necessity of taking control of personal safety. * Procedures for informing appropriate personnel of any emergencies and emergency evacuation procedures are available in each department. Alarm System There is an alarm system installed but since the company operates around the clock there has never been the need to activate it. There are two emergency exits which are alarmed and clearly labeled. Closed Circuit Television [CCTV] There are sixteen closed circuit digital color cameras and the file is maintained for a period of thirty days. The monitors are located in the Facilities Mangerââ¬â¢s office and at the receptionistââ¬â¢s desk. Another monitor is located in the vault area to allow employees there to view the lobby outside the shipping/receiving area. Visitors ââ¬â Visitor Log Visitors are required to sign in a log at the receptionistââ¬â¢s desk and wear a visitor badge while on the premises. Recommendation The implementation of Universal Access Cards would allow an observer to track a personââ¬â¢s movement on site. In the matter of such cards, it is believe that some degree of track ability is acceptable. Naturally, certain sensitive non-facility areas must be treated with care. For example, payroll and human resources some other areas of administration must be accessible to students without requiring them to use their unique access card. Other tracking may possible with the introduction of networked swipe-card locks, even if the actual transmission of data from the lock to the data center is encrypted (as the company requires from its future contractor).
A Business Plan to introduce Clean City Ltd
A Business Plan to introduce Clean City Ltd This document serves as a Business Plan to introduce Clean City Ltd, a registered Limited Company that was formed in January 2010. The sole purpose of Clean Citys business will be to solely engage/enforce the sorting of garbage, its collection, transportation and delivery/disposal to recycling plants and dumping sites, our main focus being recycling plants. What is Waste Management? Waste management is the collection, transportation, processing, recycling or disposal, and monitoring of waste materials, while Recycling is the process of re-using a given product (beyond its intended use), or producing a new product from a recyclable material. Nairobis population is approximately 4 million, 44% Kenyans fall below the poverty line, meaning approximately three quarters of Nairobis population falls under the urban poor category. In Nairobi, approximately 1,530 tonnes of garbage is generated daily and as illustrated in the Pie Chart below, approximately 1,130 tonnes of garbage rots uncollected close to its source, or is burnt in homesteads, dumped at illegal landfills or dumpsites or is collected by Non Governmental Organisations and Community based groups. Due to economic hardships and the high rate of unemployment, we have seen an increase of people migrating from rural to urban areas in search of better prospects to support their immediate families and/or dependants, and more often than not, most of these people eventually reside in low class areas such as the Kibera Slums or Peri-urban areas such as Gachie, Ongata Rongai, etcetera. Approximately half of the Kenyan population is based in Nairobi, and most of these migrants find themselves close to fragile areas such as rivers, valleys, steep slopes and adjacent to sewers or dumps. Nairobi City Council whose mandate is to provide and sustain a clean and healthy environment in Kenya has been unsuccessful due to its failure to formulate and adopt clear and comprehensive strategies that take into account all aspects of waste management; its reluctance to involve stakeholders and to educate the general public on taking responsibility for their garbage disposal; and its manner in which it has disseminated information on the inherent dangers of inadequate attention given to waste management, or lack thereof. The Councils Systems and Methods adopted to manage solid waste have failed to conform to the minimum requirements stipulated in the Environment Management and Co-ordination Act (EMCA) 1999, Part 11, Section 3(i). Generally it is poor governance. It is very sad indeed to witness adult pedestrians, motorists and passengers alike, ditching rubbish on footpaths, streets and roads without giving a second thought to the negative effects of their actions and having no regard for the beauty of Kenyans Capital, the Green City in the Sun. Majority of our young citizens, that is, our children, who are our leaders of tomorrow, innocently litter anywhere and everywhere outside their homes and/or school premises, and in many instances this habit grows uncorrected because these young impressionable children mirror what many of us adults do resulting in a vicious cycle. Many of Nairobi streets and footpaths are littered with rubbish ranging from maize cobs, cigarette butts, fruit skins to plastic papers. City Council of Nairobi owns and operates Nairobis only official landfill disposal site that is located in Dandoras high density residential neighbourhood where a quarter of low income voiceless Kenyans reside. The Dandora landfill is currently filled with approximately 1.3 million cubic meters of waste spread over approximately 30 acres. Dandora is approximately 7.5 km away from the Central Business District, out of sight out of mind. This has serious health consequences to the dwellers and the urban environment at large. In addition, low income areas are largely affected by uncollected rubbish due to poor infrastructure or geographically inaccessible areas and also due to the residents inability to pay for garbage collection services rendered by the Private firms. With the burgeoning population or in this case urban escalation, there is an urgent need for an operational mechanism to be put in place by the Council with the backing of the Kenyan Government to enable the formulation of structures that will encourage the participation of the private sector and the general public in waste management initiatives. Clean Citys main objective is to act as a catalyst towards the green movement, to eradicate the negative effects of environmental degradation where it will promote a cleaner, air pollution-free, urban environment and habitat by equipping the Public with facilities, knowledge and tools, in order to effortlessly segregate their garbage at source, meaning to sort out their garbage at the point of disposal; basically to make this practice a part of their lifestyle. Recyclables are treasures buried in our landfills and Clean Citys underlying desire is to promote the re-use, to enhance well organised and structured recycling systems instead of waste been burnt or dumped in landfills. Recycling is a pollution-reduction strategy and at the same time will save land that is currently being used as landfills. There is an urgent need for the public to unlearn the poor garbage disposal habits and to internalize that the sorting out of Garbage is a proactive approach to a clean habitat that will ultimately be beneficial to them at different demographical levels. 1.1 Objectives Clean City Limiteds endeavour is to have established a fully fledged Garbage sorting business by the year 2012 that will have incorporated the following Objectives: To run an ethical business that involves Corporate Social Responsibility in all aspects of our business activities. To aim for a return on investment of at least 15% yearly To achieve an operating profit of 10% of our total sales Incorporate or win the favour of the public and private sector in promoting waste management in Nairobi To advocate for the withdrawal of Dandora as a landfill plus other illegal dumpsites within Nairobi and to reallocate them to isolated land away from residential areas; and to convince the Council to allow privately owned landfills. To expand our horizons in the wider part of Nairobi and eventually to Kenyan major towns like Mombasa, Kisumu and Eldoret and to further penetrate regionally to our neighbouring East Africa such as Uganda, Tanzania and Rwanda. To exemplify to Kenyan citizens the benefits of garbage sorting. To educate Kenyans on the benefits of untapped or low key recycling business that can be used as a source of income, where scarce natural resources can be obtained, which are currently hampered by the landfill dumping. To introduce Leaf-it Depots where organic waste such as garden waste, grass, food, leaves, wood shavings can be deposited for composting Most importantly, to reinforce Nairobis slogan, The Green City in the Sun and to encourage and educate Kenyans on the paramount importance of living in a clean and healthy environment. à 1.2 Mission Clean City Limiteds mission is to provide a garbage sorting framework that will encourage and promote effective and efficient methods of disposing of garbage by using our garbage sorting systems that would eventually enhance the current skeletal recycling business. Our labelled coloured/categorized recycling dustbins equipped with appealing advertisements and educational campaigns will be used as a conduit to achieve this mission. 2.0 Our Business Idea Currently, there are a few privately owned Garbage collecting firms that collect garbage once a week. These firms distribute between 8 12 bags per household for the months use and their charges range from between Kshs.400 Kshs.800.00. The current system involves households paying a monthly fee for garbage collection through their monthly service charge contributions to either an external management company or to their internal management committee, whom in turn organise for garbage collection services. Standalone/Bungalows would directly pay to the service provider. Once the garbage is collected, it is directly delivered to landfills where human scavengers sort out the garbage and sell to recycling plants. The vehicles used for collection and transportation are Lorries without canvas or any other material that can cover the back, therefore the back is left open with the stinky garbage out in the open for all to see and garbage spillage on the roads. Where does Clean City come in? Clean City will deliver an efficient and effective collecting/transporting service but at a premium cost. We shall diffuse in the minds of our clients the idea of an organised disposal/collecting/transportation system, a value for money service that will be a valued added benefit. We shall provide communal huge categorized Dumpsters that will be stationed on communal ground of households that constitute more than 6 units in a compound, where full thrash plastic bags from individual households can be disposed of for collection. We shall also provide our residential clients with service contracts stipulating the standards of proper sorting and disposal. Also included in our contract will be the probability of our refusal to collect garbage that has not been correctly sorted. 2.1 Target Market Residential and Commercial in Upmarket Areas Residential We have taken into consideration that not many apartments are provided with a provision for waste bins which normally is situated in the laundry/balcony area next to the Kitchen and if they are, the space is too limited to accommodate 3-1 recycling bins. However, we still intend to approach apartments and suggest they use 1 bins with compartments, that is, for glass/metal/plastic recyclables and the other for organic/wet and paper, and others. Please see images below. Standalone/Town Houses/Maisonettes have the advantage of spacious verandas and balconies for storage. Shopping Malls, Major Airports, 3-5 Star Hotels, Hotel Apartments, Golf and Social/Sports Clubs and Shopping Complexes we shall place huge Dumpsters in strategic positions please refer to images below. Schools Of paramount importance is to educate the young on the benefits of disposing of garbage in an organised and hygienic manner and to enlighten them on recycling materials. Upcoming Housing we shall also keep a keen eye on upcoming apartments so as to educate developers/real estate dealers on the need to have provisions in households for storing bins. We shall also approach newly completed apartments/standalone housing to enable us incorporate our services before tenants occupy them. Recyclers We have approached 4 major recycling companies PET Recycling Company for plastic waste Central Glass Industries for glass waste Roll Mill Limited for metal waste Pan Africa for paper waste Community based groups for organic matter However, we shall not limit our sale of recyclables to the above mentioned companies. 2.2 Business Model Once we have equipped our clients with the necessary bins and accessories, our Business model which is solely manually based will involve the following process: Each weekday will have a designated Zone or Region for Waste for once a week collections. We shall start off with 3 rear load trucks that have been equipped with a rear hydraulic conveyor lift that will lift Thrush bags into the main hold of the truck. Each truck will have a driver and two support staff, who will assist each other to lift the bags onto the hydraulic conveyor. All the 3 trucks will be dispatched together at any one time to their different zonal schedules. All waste will be delivered to our Waste Holding Site in Karen, where Waste will undergo a final segregation phase. Purchasing hydraulic trucks is a massive investment however this expenditure will compensate for the reduction in labour expenses in the long term. Classified Recyclables will be purchased and collected from us by Recycling Plants on a weekly basis while non-recyclable waste will be dumped at official landfills. Staff Working Hours Working hours will be from 8 am to 5 pm from Mondays to Saturdays. We do not foresee overtime issues, however, in the event of overtime, staff shall be compensated accordingly. No of Supporting Staff 3 drivers 6 staff to accompany drivers 4 staff to be based at our holding site Main Equipment/Accessories We have identified 3 reconditioned Trucks from the United Kingdom, model Personal Protective Equipment Bins and Dumpsters Plastic Garbage Bags Occupational Health and Safety Measures To avoid any job site hazards, we shall comprehensively train our staff on health and safety measures while on duty and also provide them with Personal Protective Equipment that will consist of the following: A pair of heavy duty gloves Jungle Green A pair of high top heavy duty boots/shoes Jungle Green Light weight safety helmet (for comfort due to tropical weather) Lime Green Safety Vest Lime Green Overalls Jungle Green The table below shows the total cost of the safety equipment. ITEM QUANTITY COST PER UNIT TOTAL COST Gloves 13 100 1300 Boots 13 500 6500 Helmet 13 750 9750 Safety Vests 13 500 6500 Overalls 13 600 7800 The Bins will be sold to residential clients while the Dumpsters that come in big sizes will be on rental to commercial clients. The dominant green colour will speak for itself, Clean Citys Green Footprint and the same principle will be applied to our trucks. Our Logo and Corporate colours The following Recycle symbol will be our logo and brand that will be pasted on all our equipment, uniforms and stationery. Our corporate colours are green and white. Our Offices We shall be located in Karen on a 1 acre plot that will be on rental, where most operations will take place. The site will consist of an Admin Office while most of the land will be an open air field with a shed, for sorting purposes. The monthly rental for the 1 acre office in Karen will be Ksh. 75,000/= 3.0 Management Team City Clean is owned by 3 partners, namely Regina Maru, Sheily Shah and Maureen Adhiambo, in the capacities of Managing Director, Financial and Human Resources Director and Sales, PR and Marketing Director, respectively. Once we have our operations running we shall bring on board an Office Manager. Structure, Ownership and Intellectual property City Clean is owned by 3 partners namely Regina Maru, Sheily Shah and Maureen Adhiambo Flat Structure Managing Director Finance Human Resource Director Sales, PR Marketing Director Accounts Clerk Sales Representative Admin Manager Support Staff Managing Director 4.0 Industry Analysis 5 Forces Model Threat of new entrants Already the market is flooded with waste collection businesses that are not following the Waste collection regulations, and the National Environment Management Authority has introduced more stringent regulations and measures to our competitors. NEMA further assured us that they shall not allow new entrants until the Clean Citys sorting/recycling concept has been fully established. Threat of Substitutes Clean Citys existing competitors offer an inferior service. We shall charge our residential customers a one-off fee for the cost of the bins however our service, that is, collection of weekly garbage will be Kshs.500.00 which is similar to what most of our competitors charge per month. Buyer Power Bargaining power of our customers will be low as City Clean has no competitor offering a similar product and service. Supplier Power Bargaining power of our suppliers, in this case, Kenpoly Industries who specialise in plastic, will be low as we are able to source the Bins and Dumpsters from other suppliers both locally and internationally, for example in China. Rivalry the degree of rivalry in the waste collection industry is low as City Clean is introducing a new and superior product and service. 5.0 Marketing Plan 5.1 Our Product and Service Clean City is entering a niche market as this concept has not been introduced in Kenya, in fact countries worldwide that practice this healthy habit are few and far in between. It will be a new phenomenon in Kenya that we know will be received with mixed reactions; however, we are also very confident that we shall eventually have a good footing. Clean City will have a competitive advantage as no other Company in Kenya or even East Africa offers a similar product or service, neither do any of the other garbage collecting companies have automated hydraulic trucks that shall be in use. Our marketing strategy focuses on differentiation due to its nature of providing a value added benefit, uniqueness, affordability, profitability, superiority and ultimately giving us a competitive edge. Clean City is two-fold as it shall provide both a product and service. Our product has 4 facets that are interdependent of each other and these are the Bins, Garbage plastic bags, Dumpsters and Trucks while our service will involve the collection of pre-sorted waste that will be delivered to Recycling Plants and Landfills. Clean City shall have 5 or more classes of beneficiaries/customers at both ends of its supply chain as follows. The following table illustrates that Customers falling under 2 will benefit from our product while the rest will be benefit from our service. Customer Description of Benefit 1 Nairobi City Council Gradually reducing the size of the Dandora Landfill and assisting and advocating for its reallocation. 2 Household and Commercial Providing education and tools to sort waste 3 Compost Manufacturers Providing pre-sorted green waste 4 Recycling Plants Providing pre-sorted recyclable material 5 Animal Farms, example Pig Farms Proving pre-sorted food waste 5.2 Product Description Our Bins and Dumpsters will be custom-made to match the quality of imported Bins that are used in developed countries; however, City Cleans will be available at lower prices. The Bins that shall be rectangular in shape will come in 2 varieties; either with 2 or 3 partitions for recyclable waste which will be influenced by the amount of storage space available. A sample of Truck Leyland truck each à £6500.00 CIF. The government has kindly granted us freight clearance charges and government tax subsidies. Specifications 4 tonnes 62 midlift Hydraulic lift Vulture body Double bin lift Cummins engine A sample of Dumpsters. Size Specifications for Dumpsters Length 72 inches, Width 16 inches, Height 40 inches -For General Waste, Organic/Food, Glass, Metal Cans, Plastic Bottles/Containers. Each dumpster costs Ksh. 3500/= A sample Bins we shall supply both the 3-in-1 and 2-in-1 depending on household storage space. The size specifications for the Bins per partition Length 12 inches Width 12 inches Height 24 inches Green will symbolize organic and food waste Brown will symbolize general waste Yellow will symbolize glass and plastic bottles/containers and metal example Metal and Aluminium Cans/Tins. 5.3 Marketing Budget KES. Designing and Printing of Fliers 100,000 500,000.00 Mazingira Advertisements A4 size quarterly 80,000.00 Facebook Advertisements 15 days per month for 3 months 7,200.00 Purchase of .com Website and Design 20,000.00 Roadshows 4 times a month 40,000.00 5.4 Costs of Official Launch of City Clean To facilitate the official launching of Clean City, we have humbly requested the presence of Minister for Environment and Mineral Resources, Hon. John Michuki, the Environmentalist Activist and Nobel Peace Price Winner 2004, Ms. Wangari Maathai and the Director General of NEMA, Mr. Muusya Mwinzi and UNEP top officials, just to name a few. The launch programme will be brief and will mainly consist of a few speeches and refreshments. The venue will be at our Karen site. Costs of Tents 20,000.00 Refreshments 10,000.00 5.5 Promotional and advertising plan To build a customer database of a minimum of 2000 households within the next 12 months To build leads of at least 50 households and 10 Firms per week Advertise our services by distributing 1000 pamphlets/fliers to 50 households per week Give a personal touch by sending seasonal promotional representatives to deliver our Bins and Dumpsters door to door and illustrate the use, features and benefits of the Bins and plastic bags to our customers, with an aim to minimise resistance. Advertise our services on Facebook, Twitter Myspace and send out e-shots to a minimum of 50 per week Launch our website www.cleancity.com and invite internet users to join Advertise on Environmental magazines such as Mazingira We have already received backing on financial sponsorships from organisations we plan to partner with, UNEP has so far given us a pledge. 5.6 Pricing Strategy The pricing strategy of clean city will be quite similar to those of the prevailing competitor firms. The following figures depict the pricing strategy. For the services the company will charge households Ksh. 500 per month and Firms Ksh. 800 per month. A pack of a months supply for households bin bags will cost Ksh. 150 and those for firms will cost Ksh. 200. During the first month, households will have to purchase bins which will be sold in 2 varieties, 2 in 1 and 3 in 1. The 2 in 1 will be sold for Ksh. 700 and 3 in 1 for Ksh. 850. The firms will have to purchase huge dumpsters which will cost them Ksh. 3400. We will assure that the quality of all these materials is high and durable. 5.7 Market Segmentation Our target market is solely in upmarket areas that include residential homes, shopping malls, Cineplexes, 4 and 5-Star hotels and upmarket schools. 6.0 Operations Plan 6.1 Licensing and Registration Requirements NEMA The National Environment Management Authority, who is Kenyas Government Parastatal that has been given the mandate to act as Kenyas Environment Authority, has given us the required framework for all the licences and waste management policies, procedures and regulations. NEMA officials were very impressed and assured us of their full support. The cost of acquiring the licence and other regulations would be a total of Ksh. 65000. 6.2 Operating and Control Systems In order to have the operating and control system in place, we will purchase 2 computers and softwares. Our staff is already well trained in maintaining these systems and thus we will not spend on training more staff. Each computer will cost Ksh. 35000 and each software will cost Ksh. 10000 6.3 Accounting and Cost Cutting Controls We shall have computerized accounting systems with Software designed for book-keeping purposes. We also shall have an Electronic Tax Register that can calculate Value Added Tax and keep a record of our stock and daily sales. Fuel Consumption We shall sign contracts with only one fuel station close to our Site in Karen, where our Trucks will be fuelled using fuel cards, to avoid cash changing hands and to keep abreast with our fuel consumption. We shall also fit in all our trucks an anti-fuel theft device to stop any fuel siphoning. The fuel cost per month will be Ksh. 30,000 for each truck Therefore for 3 trucks a total of Ksh. 90,000. Mileage We shall take down Mileage readings of our trucks on departure and arrival on a daily basis. Performance Controls Applying Total Quality Management by incorporating benchmarking, through regular collections and comparisons of customer data in form of surveys and focus groups For effective communication purposes, our trucks will be equipped with VHF radios and a base station radio at our Site. Our trucks will undergo regular servicing to ensure effectiveness and efficiency We shall adhere to all the Governments regulations and ensure timely licence renewals 6.4 Financial plan: Accompanied summary: Company was formed in January and no revenue was earned during this period, therefore the financial projections commence from the month February 2010 when actual operations start. Target of having a customer base of 2000 households in a year and 500 firms in a year. 10 dumpsters will be purchased initially. Further dumpsters will be purchased as demand increases. Utility costs include telephone, water, electricity and internet. Salary Structure: 3 drivers @ 15,000/= each, 6 support staff @ 12,000/= each, 4 staff at holding site @ 12,000/= each. Each truck costs à £ 6500; 6500*127.945449 (exchange rate) = Ksh831, 645/= During the first month, we expect to have a customer base of 200 households and 10 firms; we expect these figures to gradually increase by 35% each month. Households will be charged 500 a month and Firms will be charged 800 per month. Sale of recyclables per Kg Ksh 10/=. We assume each household accumulates waste of approximately 2kg everyday out of which 1.5kg is renewable. Each firm accumulates 10kg of renewable waste per day. A pack of one Bin bag for households (medium size) that contains 30 bin bags for a month supply costs Ksh 150 /= A pack of one bin bag for Firms (Large size) that contains 30 bin bags for a month supply costs Ksh 200/= We assume each month half the new household customers purchase 2 in 1 bin whereas the other half purchase 3 in 1. Therefore initially we expect total households customers of 200; 100 will purchase 2 in 1, the other 100: 3 in 1. Consequently each month the 25% increase in customer base will follow the same trend. The 2 in 1 Bin will be sold for 700/= whereas the 3 in 1 will be sold for 850/=. Dumpsters are purchased for each firm @ 3500/= per dumpster. Break Even point i.e. when total revenue is equal to total costs and net profit is zero. After Break even point Clean City will start making profits. From the graph, the Break Even point is marked as 5.5 which is mid May 2010. After the 1st year, in the projections for the 2nd and 3rd year, we expect the number of customer base for both households and firms to increase by 15% annually. From the second year, we will depreciate the trucks and the office furniture on a straight line basis. The percentage annual depreciation will be 5%. The fuel cost for the 2nd and 3rd year will increase by 15% each year. This is attributed to increases in oil prices as well as increased demand of services and therefore more distance to be covered by the trucks. The initial cost of set up is presented in the table below: Item Quantity Cost per Unit (Ksh) Total cost (Ksh) Hydraulic Trucks 3 831,645 2,494,935 Gloves 13 100 1300 Boots 13 500 6500 Helmet 13 750 9750 Safety Vests 13 500 6500 Overalls 13 600 7800 Acre Plot in Karen 1 75,000 75,000 Purchase of website 1 20,000 20,000 Cost of purchasing office furniture 1 50,000 50,000 Cost of computers 2 35,000 70,000 Cost of software for each computer 2 10,000 20,000 Licensing and registration 1 65,000 65,000 Anti siphoning device for each truck 3 5000 15,000 Cost of Launch 1 30,000 30,000 TOTAL START UP COST: 2,871,785 PROFIT AND LOSS ACCOUNT PROJECTIONS YEAR 1 2 3 Revenue: No of Households 15545 17877 20558 Price charged per Household 500 500 500 Total revenue from households 7772500 8938375 10279131 No of Firms 1013 1165 1340 Price charged per Firm 800 800 800 Total revenue from Firms 810400 931960 1071754 Sales of recyclables 7299150 8394023 9653126 TOTAL REVENUE 15882050 18264358 21004011 Expenses: Rent 900000 900000 900000 Salary 1980000 1980000 1980000 Utility 84000 84000 84000 Security 60000 60000 60000 Administration Costs: Stationary cost 24000 24000 24000 depreciation of office furniture 2500 2500 2500 loan repayment 565357 565357 565357 Truck expense: Depreciation of trucks 124747 124747 124747 Fuel (30,000 per month per truck) 1080000 1242000 1428300 servicing charges (10,000 per truck) 360000 360000 360000 Cost of Purchasing Bin bags 2534350 2914503 3351678 Cost of purchasing Bins: 3 in 1 443275 990994 1139643 2 in 1 365050 816113 938529 Dumpsters 245,000 531825 611599
Wednesday, October 2, 2019
The British Colonies in the New World Essays -- United States History
The British Colonies in the New World Several historians often examine significant points in history in attempt to discover the reasons the events occurred. The aforementioned statement applies to the American Revolution as countless number of books has been written concerning the American colonies decision to declare independence from England. Woody Holton and Bernard Bailyn are two historians who have probed the subject and reached two separate decisions about the revolution. Focusing on the fears and threats the colonists felt, Bailyn identifies England as the threatening force against the colonists, while Holton gears towards those within the colonies. Before examining the two authorsââ¬â¢ views, exploring the terms liberty and power are essential in comprehending the colonistsââ¬â¢ fe...
Tuesday, October 1, 2019
The Analysis of the Struggles of an African-American Man and a Native A
It has long been said that people turn to religion during their most desperate and loneliest moments. This theory was very evident in the lives of two very different real-world people: Black Elk and Malcolm X. Black Elk, a Lakota Sioux Indian, and Malcolm X, an African-American, had many similar experiences despite their differences in geographical location, methods, and religion. Malcolm X and Black Elk turned to Islam and the Siouxââ¬â¢s indigenous religion, respectively, for direction and strength to be liberated from oppression by the United States (US) Government (and the mainstream-American community) and to fight for their respective communities. Malcolm X grew up in a controversial period of racial segregation in American history, causing many African-Americans to lose faith of ever becoming equal to white Americans. Xââ¬â¢s father was a Baptist minister; ironically, however, X grew to hate all religions. In fact, once X was sentenced to prison on the counts of larceny and breaking and entering for a maximum of ten years, his fellow inmates named him ââ¬Å"Satanâ⬠because of his anti-religious views towards God and the Bible (Haley 171-4, 177). However, as he aspired to be a ââ¬Å"betterâ⬠person and searched for a purpose in life, his viewpoints on religion changed. In these dark moments of his life, X started to comply to requests made by his converted brothers and sister of not smoking cigarettes and not eating pork (180-1) and to get on his knees and pray to Allah (195-6). After writing a letter and receiving a letter back from Elijah Muhammad, X started to hold the notions that Islam was the origina l religion of African-Americans and that history had been ââ¬Å"whitenedâ⬠by the white man (208). Overall, X needed an explanation to ... ...ces. Malcolm X can be seen as someone who used Islam as a tool to jumpstart his career and spread his movement, but Malcolm X also practiced what he preached. Black Elk, on the other hand, found commonalities amongst his people and brought his people together to fight the wasichu in an unwinnable war. Nonetheless, both men, whose effortsââ¬â¢ origins traced back to colonial America, were leaders who turned to their faith for guidance in their most desperate moments in life. Works Cited Busby, Brittany, and Andrea Risjord. "Malcolm X." Introduction to Religion 100. Oxford College of Emory University. Alpha 257, Oxford, Georgia. Keynote. Haley, Alex. The Autobiography of Malcolm X. New York: Ballantine Book, 1973. 170+. Print. Neihardt, John. Black Elk Speaks. Twenty-First-Century Edition. Lincoln, Nebraska: University of Nebraska Press, 1988. 01+. Print.
Income Measurement and Profitability Analysis
Chapter 5 Income Measurement and Profitability Analysis exercises Exercise 5ââ¬â1 Requirement 1 Alpine West should recognize revenue over the ski season on an anticipated usage basis, in this case equally throughout the season. The fact that the $450 price is nonrefundable is not relevant to the revenue recognition decision. Revenue should be recognized as it is earned, in this case as the services are provided during the ski season. Requirement 2 November 6, 2013 Cash450 Unearned revenue450 To record the cash collection December 31, 2013Unearned revenue ($450 x 1/5)90 Revenue90 To recognize revenue earned in December (no revenue earned in November, as season starts on December 1). Requirement 3 $90 is included in revenue in the 2013 income statement. The $360 remaining balance in unearned revenue is included in the current liability section of the 2013 balance sheet. Exercise 5ââ¬â3 Requirement 1 2013 cost recovery %: $234,000 = 65% (gross profit % = 35%) $360,000 2014 cost recovery %: $245,000 = 70% (gross profit % = 30%) $350,000 2013 gross profit:Cash collection from 2013 sales of $150,000 x 35%=$52,500 2014 gross profit: Cash collection from 2013 sales of $100,000 x 35%=$ 35,000 +Cash collection from 2014 sales of $120,000 x 30%= 36,000 Total 2014 gross profit $71,000 Requirement 2 2013 deferred gross profit balance: 2013 initial gross profit ($360,000 ââ¬â 234,000)$126,000 Less: Gross profit recognized in 2013 (52,500) Balance in deferred gross profit account$73,500 2014 deferred gross profit balance: 2013 initial gross profit ($360,000 ââ¬â 234,000)$ 126,000 Less: Gross profit recognized in 2013 (52,500)Gross profit recognized in 2014(35,000) 2014 initial gross profit ($350,000 ââ¬â 245,000)105,000 Less: Gross profit recognized in 2014 (36,000) Balance in deferred gross profit account$107,500 Exercise 5ââ¬â4 2013 Installment receivables360,000 Inventory234,000 Deferred gross profit126,000 To record installment sales 2013 Cash150,0 00 Installment receivables150,000 To record cash collections from installment sales 2013 Deferred gross profit52,500 Realized gross profit52,500 To recognize gross profit from installment sales 2014 Installment receivables350,000Inventory245,000 Deferred gross profit105,000 To record installment sales 2014 Cash220,000 Installment receivables220,000 To record cash collections from installment sales 2014 Deferred gross profit71,000 Realized gross profit71,000 To recognize gross profit from installment sales Exercise 5ââ¬â5 Requirement 1 YearIncome recognized 2013$180,000 ($300,000 ââ¬â 120,000) 2014- 0 ââ¬â 2015- 0 ââ¬â 2016 ââ¬â 0 ââ¬â Total$180,000 Requirement 2 Cost recovery %: $120,000 ââ¬âââ¬âââ¬âââ¬â- = 40% (gross profit % = 60%) $300,000 | | | | |Year |Cash Collected |Cost Recovery(40%) |Gross Profit(60%) | |2013 |$ 75,000 |$ 30,000 |$ 45,000 | |2014 | 75,000 | 30,000 | 45,000 | |2015 | 75,000 | 30,000 | 45,000 | |2016 | 75,000 | 30,000 | 45,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Requirement 3 | | | | | |Year |Cash Collected |Cost Recovery |Gross Profit | |2013 |$ 75,000 |$ 75,000 | ââ¬â 0 ââ¬â | |2014 | 75,000 | 45,000 $ 30,000 | |2015 | 75,000 | ââ¬â 0 ââ¬â | 75,000 | |2016 | 75,000 | ââ¬â 0 ââ¬â | 75,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Exercise 5ââ¬â11 Requirement 1 20132014 Contract price$2,000,000$2,000,000 Actual costs to date 300,0001,875,000 Estimated costs to complete 1,200,000 ââ¬â 0 ââ¬â Total estimated costs 1,500,0001,875,000 Gross profit (estimated in 2013)$ 500,000$ 125,000 Gross profit recognition: 2013: $ 300,000 = 20% x $500,000 = $100,000 $1,500,000 2014:$125,000 ââ¬â 100,000 = $25,000 Requirement 2 2013$ ââ¬â 0 ââ¬â 2014$125,000 Requirement 3 | | | | | |Balance Sheet | | | | |At December 31, 2013 | | | |Current assets: | | | | |Accounts receivable | |$ 130,000 | | |Costs and profit ($400,000*) in excess | | | | |of billings ($380,000) | |20,000 | | | | | | | * Costs ($300,000) + profit ($100,000) Exercise 5ââ¬â11 (concluded) Requirement 4 | | | | |Balance Sheet | | | | |At December 31, 2013 | | | | |Current assets: | | | | |Accounts receivable | |$ 130,000 | | | | | | | |Current liabilities: | | | | |Billings ($380,000) in excess of costs ($300,000) | |$ 80,000 | | | | | | | problems Problem 5ââ¬â2 Requirement 1 2013 cost recovery % : $180,000 = 60% (gross profit % = 40%) $300,000 2014 cost recovery %: $280,000 = 70% (gross profit % = 30%) $400,000 2013 gross profit: Cash collection from 2013 sales = $120,000 x 40%= $48,000 2014 gross profit: Cash collection from 2013 sales = $100,000 x 40%= $ 40,000 +Cash collection from 2014 sales = $150,000 x 30%= 45,000 Total 2014 gross profit $85,000 Requirement 2 013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash colle ctions from installment sales Deferred gross profit48,000 Realized gross profit48,000 To recognize gross profit from installment sales Problem 5ââ¬â2 (continued) 2014 Installment receivables400,000 Inventory280,000 Deferred gross profit120,000 To record installment sales Cash250,000 Installment receivables250,000 To record cash collections from installment sales Deferred gross profit85,000 Realized gross profit85,000 To recognize gross profit from installment sales Requirement 3 | | | | |Date |Cash Collected |Cost Recovery |Gross Profit | | | | | | |2013 | | | | |2013 sales |$120,000 |$120,000 |- 0 ââ¬â | | | | | | |2014 | | | |2013 sales | $100,000 | $ 60,000 |$40,000 | |2014 sales | 150,000 | 150,000 | ââ¬â 0 ââ¬â | | 2014 totals |$250,000 |$210,000 |$40,000 | | | | | | Problem 5ââ¬â2 (concluded) 2013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash collection from installment sales 2014 Installment receivables400,000 Inventory280,000 Deferred gross profit120,000 To record installment sales Cash250,000 Installment receivables250,000To record cash collection from installment sales Deferred gross profit40,000 Realized gross profit40,000 To recognize gross profit from installment sales Problem 5ââ¬â5 Requirement 1 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,000,000 8,200,000 Estimated costs to complete 5,600,000 2,000,000 ââ¬â 0 ââ¬â Total estimated costs 8,000,000 8,000,000 8,200,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ 2,000,000$ 1,800,000 Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $6,000,000 = 75. 0% x $2,000,000 = $1,500,000 ââ¬â 600,000 = $900,000 $8,000,000 015:$1,800,000 ââ¬â 1,500,000 = $300,000 Problem 5ââ¬â5 (continued) Requirement 2 | | | | | | |2013 |2014 |2015 | | | | | | |Construction in progress |2,400,000 |3,600,000 |2,200,000 | | Various accounts 2,400,000 |3,600,000 |2,200,000 | |To record construction costs | | | | | | | | | |Accounts receivable |2,000,000 |4,000,000 |4,000,000 | | Billings on construction contract |2,000,000 |4,000,000 |4,000,000 | |To record progress billings | | | | | | | | | |Cash |1,800,000 |3,600,000 |4,600,000 | | Accounts receivable |1,800,000 |3,600,000 |4,600,000 | |To record cash collections | | | | | | | | | |Construction in progress | 600,000 | 900,000 | 300,000 | |(gross profit) | | | | |Cost of construction |2,400,000 |3,600,000 |2,200,000 | |(cost incurred) | | | | | Revenue from long-term contracts (1) |3,000,000 |4,500,000 |2,500,000 | |To record gross profit | | | | | | | | | (1) Revenue recognized: 2013: 30% x $10,000,000 =$3,000,000 2014: 75% x $10,000,000 =$7,500,000 Less: Revenue recognized in 2013(3,000,000) Revenue recognized in 2014$4,500,000 2015: 100% x $10,000,000 =$10,000,000 Less: Re venue recognized in 2013 & 2014 (7,500,000) Revenue recognized in 2015$2,500,000 Problem 5ââ¬â5 (continued) Requirement 3 | | | | | |Balance Sheet | |2013 | |2014 | | | | | | | |Current assets: | | | | | |Accounts receivable | |$ 200,000 | |$600,000 | |Construction in progress |$3,000,000 | |$7,500,000 | | | Less: Billings |(2,000,000) | |(6,000,000) | | |Costs and profit in excess | | | | | |of billings | |1,000,000 | |1,500,000 | Requirement 4 01320142015 Costs incurred during the year$2,400,000$3,800,000$3,200,000 Estimated costs to complete as of year-end 5,600,000 3,100,000 ââ¬â 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,000 9,400,000 Estimated costs to complete 5,600,000 3,100,000 ââ¬â 0 ââ¬â Total estimated costs 8,000,000 9,300,000 9,400,000 Estimated gross profit (actual in 2015)$ 2,000,000$ 700,000$ 600,000 Problem 5ââ¬â5 (concluded) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,0 00,000 = $600,000 $8,000,000 2014: $6,200,000 = 66. 6667% x $700,000 = $466,667 ââ¬â 600,000 = $(133,333) $9,300,000 015:$600,000 ââ¬â 466,667 = $133,333 Requirement 5 201320142015 Costs incurred during the year$2,400,000$3,800,000$3,900,000 Estimated costs to complete as of year-end 5,600,000 4,100,000 ââ¬â 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,00010,100,000 Estimated costs to complete 5,600,000 4,100,000 ââ¬â 0 ââ¬â Total estimated costs 8,000,00010,300,00010,100,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ (300,000)$ (100,000) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $(300,000) ââ¬â 600,000 = $(900,000) 2015: $(100,000) ââ¬â (300,000) = $200,000
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