The Role Of Migratory Birds

The Role Of Migratory Birds The role of migratory birds in transmitting poultry diseases is becoming a contentious issue in the whole world. The issue has even made researchers and naturalists to differ in opinion regarding their capability to disperse pathogens across continents. Recent studies that were conducted during the bird flu outbreaks found out that a migratory bird is capable of disseminating the deadly H5N1 avian influenza without themselves getting infected. Research has shown that these birds are responsible for transmission of many diseases, especially viral, in types of animals. This study therefore has the mandate to critically analyze how migratory birds aid in transmission of diseases. The study will also focus on the various types of diseases that are transmitted by these birds. Introduction Birds have been known since time immemorial to be migrating from one region to another. The birds can be local migrants, short distance migrants, long distance migrants and nomadic and vagrant migrants. They do travel across national and international borders. The migration is always due to the instinct for survival. This instinct leads birds to look for seasonal opportunities for food supply and breeding habitats. The findings from the studies conducted on the concept of bird migration reveal that millions of birds migrate annually from unfavorable to favorable conditions (Hubalek, 1994, 2004). Unfavorable conditions are usually in winter while the favorable are in summer. Birds therefore migrate from places where there is winter to places with seasons of winter. This explains why the migration is rampant. The environmental conditions during summer accelerate food accumulation and breeding because of the better climatic conditions. Through biological systems, birds store up energy and fats during this season. The energy and fats stored aid in migration when there are changing survival conditions in the habitat. During this period, winter falls. An interesting observation is that not all birds migrate with the changing conditions. The pattern of migration differs with species and requirements (Berthold Peter, 2001). Some birds do migrate over short distance just to look for food and come back. Others migrate over long distance and may come back or not. The migration of these birds is a natural phenomenon. They have to do that in order to maintain ecological balance and most importantly, to survive. However, the natural phenomenon is always followed by harsh repercussions that are unavoidable. It is saddening to know that these birds are either carriers or hosts for pathogens. As they migrate, these birds transfer micro-organisms across localities, nations and even continents. They therefore play a significant role in the ecology and pathogenic organism circulation. These birds are implicated as hosts and mechanical carriers of infected ecto-parasites. They are also implicated in the transmission of zoonoses. It is not possible to put a stop to this sequence but we can minimize the risks involved. This can be done by controlling and preventing perilous situations. Pathogens transmitted by migratory birds Avian Pneumovirus (APV). This virus belongs to the genus Metapneumovirus. It causes a respiratory disease which is known as turkey rhinotrachetis (TRT). This disease is commonly known as swollen head syndrome (SHS) in chickens (Gough, 2003Lwamba et al., 2002). This disease kills domestic birds, especially turkey at a very high rate. It has been found out that it only takes a few moments after the attack before the bird dies. When the bird gets a secondary bacterial infection and immunosuppressive viral disease, the severity of APV is accelerated (Lwamba 2002, Jones 2006).The significance of migratory birds in the epidemiology and persistence of APV in domestic flock has been ascertained through isolation process (Shin et al., 2000). When isolation of APV from choanal swab or nasal turbinate of wild birds like geese, sparrows, swallows mallards and starling is done, there is a high persistence of APV occurrence. Bennett (2204) observed a seasonal trend of disease occurrence during APV outbreaks in Minnesota. He suggested the suspected involvement/role of wild migratory birds in APV transmission. When a nucleotide sequencing was done, it was deduced that there was a common source for the APV isolates extracted from wild ducks, domestic turkeys and geese. It was also deduced that the viruses from the different species can cross-infect. This indicated a close relationship (Shin et al., 2002). Duck plague virus (DPV) This is a highly contagious disease of Anseriformes. The duck plague/ viral enteritis causes high mortality and a decline in egg production in chickens and domestic waterfowl (Shawky and Sandhu, 2003). It has also been found to cause viable mortality in wild waterfowl. The disease (DPV) strains have been found to exist from cloacal swabs of pintail ducks, wood ducks and gadwall ducks. It was also found out that wild ducks and geese that survived during the natural outbreaks remained carriers even after four years of post infection. Migratory birds who are carriers have been identified by using virological and serological methods.The role of these birds in the epidemiology and incidence in domestic and wild of duck plague have been estimated (Ziedler and Hlinak). There was clear evidence that the most certain source of infection was DPV- carrier and American black duck. These birds entered through the major flyways (Kidd and Converse, 2001). This conclusion was reached after the major epizootic of duck plague in wild waterfowl in the US way back in 1973. It has also been found out that the convalescent migrants are the silent carriers for DPV control in poultry. Measures to minimize the spread of the disease should include bio-security, decontamination of the environment and eradication of affected flocks (Pearson and Cassidy, 1997; Converse and Kidd, 2001). Egg drop syndrome virus (EDSV) The EDSV is a vertically transmitted disease in poultry. It causes low egg production with high fragility of eggs. It also leads to substantial decrease in fertility and hatchability of the eggs. This virus (EDS-76) is classified under group III of the Adenoviridae. The disease is usually common in layer chickens. Ducks and geese are thought to be the natural hosts for the virus (McFerran and Adair, 2003). Migratory ducks, egrets, gulls, grebes and wild geese have been found to have been found to have antibodies against this virus (Malkinson and Weisman, 2003; Kaleta et al., 1985). Migratory anseriforms is thought to be disseminating EDSV. The sporadic infections in poultry can be connected to the spread of the disease from wild ducks and geese to domestic flock. The spread can be through sharing of drinking water which has been contaminated with droppings of infected birds. These droppings pollute the water thus making it a source for breeding of the virus (Hubalek, 2004; McFerran a nd Adair, 2003). Psteurella multocida P. multocida is a bacterium that has bipolar staining feature. It is the entiological agent of avian or fowl cholera. The disease is highly significant and economically important and causes mortality which is significant in both domestic and wild birds (Wobeser, 1997; Hubalek, 1994; Dash et al., 2004). Avian cholera spreads rapidly through waterfowls. It is known as a disease with carrier status. The disease is very prevalent among the ducks and turkeys followed by chicken are more susceptible. The disease generally spreads faster among the young ones (Glison et al., 2003). About 70,000 migratory ducks and geese were reported to have succumbed to the infection during the US outbreaks in 1979 (Brand, 1984). The dense bird aggregation due to the nature of waterfowls being gregarious, prompts the outbreaks of AC. The bacteriumà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s ability to survive in water for a long period of up to several weeks is high. These aspects enhance the chances of rapidity and the extent of disease spread (Botzler, 1991; Glisson et al., 2003).Those birds that survive during the outbreaks and thus recover have been reported to be long-term carriers of the infectious agents. These birds later help in dissemination of the agent to various distant wetland locations. Free ranging wild birds have also been infected with the bacterium though the greatest magnitude of losses is experienced by the death of waterfowls (Hunter and Wobeser, 1997; Glisson et al., 2003). Chlamydophila psittaci The disease (chlamydiosis) is caused by an obligate intracellular bacterium called C. psittaci. It is a contagious disease of pet birds and poultry having zoonotic implications. It is also considered as a List B disease in parrots, parakeets and humans (A ndersen and Vanrompay, 2000). Chlamydiosis affects all types of poultry and is usually systematic though occasionally fatal. The disease is often transmitted by inhalation or even ingestion of infectious fecal dust. Birds like wild ducks, egrets, sparrows, grackles, gulls other bird species have a significant reservoir of the bacteria that can spread the disease. This can be through direct contact or infectious aerosols to a variety of vertebrates including human beings and poultry (Grimes et al., 1979; Page, 1976; Kaleta and Taday, 2003; Brand, 1989; Andersen and Vanrompay, 2000). Research has shown that some chlamydial strains which are not pathogenic to migratory avian hosts are highly virulent for humans and domestic fowls. Suggestions have been made that grackles and thus migratory birds are potential reservoir hosts which can play an important role in the transmission of cycle of the bacterium C. psittaci in nature (Roberts and Grimes, 1978). The mechanisms by which the bacteria is introduced in domestic flock is clearly not understood. This is mysterious because wild birds are also infected by the same strains as domestic flock (Andersen and Vanrompay, 2000). This calls for an enhancement in the surveillance and screening in order to find the role of wild birds in the epidemiology of infection in domestic birds (Schwarzova et al., 2006). Other pathogens caused by migratory birds Wild or migratory birds also aid in the transmission of other types of pathogens in animals as well as human beings. There are various animal diseases that are a resultant of the interaction between them and the migratory birds. In the ecological system, living things always interact in order to create a balance. During this time, birds that are infected or carriers of bacteria get to interact with other living things. In the process, they make the environment contaminated and thus high risk of these animals contracting diseases. For example, birds and other animals may share drinking water. If these birds are infected, they pass on the virus into the water thus making it contaminated. As the animal drink the water, they ingest bacteria and thus contract diseases. Human beings may use these animals as food. Being that the flesh is contaminated, they automatically get the bacteria or virus into their systems. Through this channel, both the animals and human beings contract diseases. T he main source of the infection is the bird. There are a number of infections that are transmitted by birds to other animals. Among them include West Nile Fever (WNF). This is a Flavivirus belonging to family flaviviridae. It is a mosquito-borne virus which can result in fatal encephalitis in human beings. The effect can also be on equines and avian species (Hubalek and Halouzka, 1999; Komar, 2000; Rappole and Hubalek, 2000). This disease is maintained in a cycle of epizoonic transmission between mosquitoes and birds. Human and horses are the incidental hosts in this case. The migratory birds are central to the epidemiology of WNV infections. This is because they are considered as the main amplifying hosts in the transmission process (Reed et al., 2003). Migratory birds also play a crucial role in the dissemination of zoonotic and enteropathogenic bacteria that cause other infections in animals. For example, wild birds aid in the spread of Campylobacter and Salmonella. The incidence of infections in human beings by Campylobacter jejuni is on a continuous rise. The disease proves to be fatal at some acute stages and thus has led to the deaths of many. From research, it has been proved that the main transmitters of the bacteria are wild birds. The disease is usually rampant in places characterized with high humidity and high temperatures. Research is still on to establish whether there are other transmitters apart from wild birds (Sacks et al,. 1986; Tomar et al., 2006). The contamination of the surface water with the bacteria is largely attributed to aquatic and wild birds. Likewise, in the case of Salmonella infections, remnants of S. enteric (Typhimurium and Enteritidis) have been isolated from many species of birds. These birds include gulls, ducks, terns, finches and sparrows. Research has confirmed that migratory birds are involved in the dissemination of these bacteria.

About Shakespeare Essay

Hamlet is Shakespeare’s longest and most tragic play. It was first published in 1603, from a draft published several years earlier. The play begins two months after the death of King Hamlet of Denmark. The country is in a state of unrest. Young Fortinbras of Norway is preparing for war. After the King’s death, his brother Claudius takes over the throne, and marries the widowed Queen Gertrude. Young Hamlet, the late king’s son is incensed. He is told by the ghost of his father, that Claudius had poisoned him, to become the King of Denmark. Hamlet starts acting like a madman rousing concern. Polonius, an advisor to King Claudius is also worried by Hamlet’s strange â€Å"transformation. † The two, along with Queen Gertrude instruct Rosencrantz and Guildenstern, Hamlet’s childhood friends to spy on him. Hamlet is also increasingly hostile towards his love, Ophelia, Polonius’ daughter. Out of fear, the King orders Hamlet to be sent to England. King Claudius and Polonius both feel that Hamlet is dangerous. To ensure who the culprit was, Hamlet cleverly changes the lines in a play which is performed before the king and the queen. See more: Is the Importance of being earnest a satirical play essay The King’s reaction convinces Hamlet that it was indeed he who poisoned his father. Alone, King Claudius reveals his crime, and confesses that he cannot escape divine judgment. After the play, Queen Gertrude scolds her son, but he instead scolds his mother for her wrong actions. Polonius is spying on the two, from behind a curtain. Hamlet hears Polonius, and kills him thinking he is Claudius. Anxious and scared, the king orders Hamlet to be sent to England, along with Rosencrantz and Guildenstern. The King wants Hamlet killed as soon as he arrives in England. Hamlet had the spies Rosencrantz and Guildenstern put to death instead. Meanwhile, Young Fortinbras has brought his army to Denmark. Hamlet admires Young Fortinbras, for his courage to fight for honor. The death of Polonius has a profound impact on Ophelia, who in her depression and apathy kills herself by drowning. Laertes, Polonius’ son is enraged. The king tells him that it was Hamlet who murdered Polonius. The two decide to get rid of Hamlet, their common enemy. Claudius and Laertes arrange a duel, in which Laertes will fight Hamlet. To ensure Hamlet’s death, Laertes poisons the tip of his sword. In the course of the duel, Laertes, Hamlet and the King are poisoned by the same sword. Queen Gertrude drinks a poisoned drink meant for Hamlet, and is killed. Dying, Hamlet tells Horatio to tell the world of his story and recommends Young Fortinbras the next king of Denmark. Hamlet – Prince of Denmark is a play that deals with the main subjects of honor, revenge and suicide. Hamlet is not our typical hero. Born in a royal family, he is a refined young man with noble attributes, but he has his weaknesses. After his father’s murder, he is driven mad by anger when his mother marries Claudius. His love for Ophelia too turned into a strange confusion and mix of emotions. He distrusts all those around him, and starts dwelling in a melancholy state of mind. Even those he thought were his friends turn out to be spies sent by the king and queen. This also explain Hamlets â€Å"insanity† to a great extent. But even so, Hamlet is a disturbed individual. The way he treats Ophelia is obvious evidence. He is cruel to her, in spite of her efforts to try and understand him. He is also impulsive – he kills Polonius without thinking twice. Justice and revenge form major themes of the play, with Claudius, at the Head of a country, having killed his own brother, and Hamlet, avenging his father’s death. Suicide also forms an essential theme in the play. Ophelia kills herself by drowning. Hamlet too is prompted to kill himself. † But should he, or not; â€Å"To be or not to be, that is the question. † Shakespeare portrays all the characters with great ingenuity. He analyses human psyche, and how eventually, everyone’s destiny is controlled by fate. References: About Shakespeare, Hamlet Study Guide, http://absoluteshakespeare. com/guides/hamlet/hamlet. htm

Persuasive Speech on Bermuda Triangle

Bermuda Triangle The Greatest Mystery the Ocean Hides Bermuda Triangle, or the Devil’s Triangle, is one of the most mysterious regions of the Earth. The patch of the Atlantic Ocean, allegedly triangular in shape, has been blamed for an unusual number of mysterious incidents, generally – disappearances and discoveries of ships deserted by their crews. There is a great many theories explaining it, ranging from unusual natural phenomena (e.g., magnetic abnormalities or uncharted oceanic streams) to gateways to parallel universes and activities of extraterrestrial creatures. Some people even state that it is one of the alleged Vile Vortices, twelve roughly evenly placed regions of the Earth characterized by paranormal happenings, the most well known being the Bermuda Triangle itself, and the Devil’s Sea near the coast of Japan. However, the majority of scientists state that the matter is very much exaggerated and the Triangle is no more mysterious than any other part of the World Ocean. The most notable occurrence in the Triangle is the so-called Flight 19 – the training flight of five American TBM Avengers, which went mysteriously wrong and led to all of them being lost, as well as the rescue Mariner aircraft sent after them. The hypotheses concerning it again vary wildly, which is not made easier by the fact that there are a lot of so-called apocryphal versions of radio transmissions recorded after the flight, some of them featuring â€Å"white waters†, aliens, ghosts and so on. However, even without all of this, the incident is very strange. It is hard to say, whether there is any

Harriet Beecher Stowe Is One Of The Most Influential Writers

Harriet Beecher Stowe is one of the most influential writers from the 19th century. â€Å"Uncle Tom’s Cabin† brings up many ideals about history and culture. Stowe supports ideals of American exceptionalism such as slavery, christianity, and equality through earlier periods in American history. American identity has been created and explored in literature ranging from the days of the conquistadores and the early settlers to the middle of the nineteenth century. White Americans have had greater opportunities than anyone else since the beginning of time. This may seem racist, but it is the truth. In â€Å"Uncle Tom’s Cabin,† the slave owners were all white. The slaves were African American. African-Americans weren’t allowed to own property, have their†¦show more content†¦He wanted to show his authority and how he was superior to the natives. The natives were forced into slavery and made to do whatever their captors told them.This reflects ba ck to Stowe’s novel. In â€Å"Uncle Tom’s Cabin,† the slaves, like the natives, did not have any choices. African-Americans did not get to choose slavery or not, they were born into it. The only way an African-American could be free is if he or she was born in a state or territory where slavery was banned or if they got papers saying they were a free man, which was rare. Slaves were often hunted down if they ran away. Slave owners rarely treated their slaves decently, just because they did not believe they deserved the same quality of life as them. The slaves were sold like cattle. The slaveowners would take the slaves and put on a show to buy or sell their slaves. They demoralized them, only because their skin color was different. Just like how Christopher Columbus treated the natives, slaves were often beaten if they did not cooperate. In Uncle Tom’s Cabin, Tom is whipped out of frustration for his unbreakable belief in God. The theme of these two incid ents is that Columbus and the Americans believed they were better than the natives or the slaves. This is just one example of how Stowe supported ideals of American exceptionalism from earlier period in American literature. In â€Å"Uncle Tom’s Cabin,† christianity and faith are an important themes. Stowe was a committed christian woman. Her bookShow MoreRelatedHarriet Beecher Stowe: The Eyes Behind Slavery1640 Words   |  7 PagesHarriet Beecher Stowe: The Eyes Behind Slavery Harriet Beecher Stowe became one of the most famous writers, reformers, and abolitionist women of the 1800s in large part due to her most effective selling fictional book, Uncle Toms Cabin. The image of brutal whippings, rape, and the splitting of families broke down the hearts of people in the eighteenth century. Her writing influenced thousands to become a great phenomenon, take a stand, and change the world. Harriet Beecher Stowe lived much ofRead MoreThe Literary Work of Harriet Beecher Stowe579 Words   |  2 Pagesin silence.† ( Stowe 30). Harriet Beecher Stowe (1811-1896) was the most popular American writer of the 19th century. Her use of literary realism merges with the writings of Howells, Twain, and Crane (Reuben). Harriet Beecher Stowe’s writings were influenced by her religious and moral beliefs. She left a long lasting impact on the American Renaissance time period due to her puritan style of writing. Stowe was born in Litchfield, Connecticut in 1811. Her mother, Roxana Foote Beecher, was a well-educatedRead MoreDouglas vs Stowe1650 Words   |  7 PagesWar, America was plagued with a complicated social quandary that incorporated individual, societal, political, economic, and religious principles. Its authorship includes Frederick Douglass and Harriet Beecher Stowe who dually challenges the legitimacy of slavery in their literature. While both Harriet Beecher Stowe’s â€Å"Uncle Tom’s Cabin,† and Frederick Douglas’s â€Å"Narrative of the Life of an American Slave,† offer impelling accounts, regarding the historical slavery era throughout the 1800s, the twoRead MoreThe Abolitionist Movement. The Abolitionist Movement Started1804 Words   |  8 PagesFrederick Douglass and Harriet Beecher Stowe persuaded others in their cause and elected those with the same views as them in political positions. 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The inspiration of the novel is an autobiography by Joseph Henson, a former slave who had escaped to Canada. The plot revolves around a black slave, known as Uncle Tom, and the people around him, it

Franklin Delano Roosevelt And The American History

Franklin Delano Roosevelt remains the best USA president even though most people may not agree with this fact. Franklin remains the only president to have served for twelve years in office, being elected for four consecutive terms. Roosevelt’s contemporaries are less unanimous about the president who served for twelve consecutive years in office. His supporters saw him as a colossus, having established a social welfare system and ensuring that the less fortunate in the society were cared for. Contrary to this, his critics viewed him as a power thirsty Sheriff. These sharply contrasting perceptions of Franklin Roosevelt fully substantiate the complexity of his personality and also how multifaceted his policies were. These two contrasting views can tell us the exact ingredients of America’s longest and most successful president (Helmke 1) According to Goldman, Franklin stands astride the American history as an ultimate pragmatist who found the ideal way to react to events and a genius at selling his policies to the people under a banner of optimism and patriotism. This description and characterization would look like a very short sale of Franklin s most significant achievements. One of the most significant achievements must be when Roosevelt steered the country to victory during the 2nd world war. Roosevelt served as president for all but four months of the entire period of World War II. Under his stewardship, the country rebounded from the attack on Pearl Harbor nearlyShow MoreRelatedFranklin Delano Roosevelts Presidency Essay1190 Words   |  5 PagesFranklin Delano Roosevelt was our nations thirty second president. 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Although winningRead MoreAnalysis Of Franklin Delano Roosevelt s Life And Education1717 Words   |  7 PagesBody of Research Franklin Delano Roosevelt was born January 30, 1882 in Hyde Park, New York as an only child to a rich couple. â€Å"Franklin’s family had been prominent for several generations, having made their fortune in real estate and trade. Roosevelt was the only child of James Roosevelt and Sara Ann Delano Roosevelt. The family lived at Springwood, their estate in the Hudson River Valley in New York State.†(Biography.com Editors, pg.1).As previously inquired, the fact that Roosevelt had been bornRead MoreA Turning Point Of American History841 Words   |  4 PagesAP English 11 Mrs. Gittins 26 February 2016 A Turning Point in American History December 7th, 1941, also known as â€Å"a date which will live in infamy† (par. 2) was a turning point for America. On this day in history, the Pearl Harbor attack from Japan occurred leaving the entire nation in shock. 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He served four terms as president (March 4, 1933 – April 12, 1945) and was a major leader in the allied powers during World War II without him the allied powers might not have been able to win the war He helped the american people regain faith in themselvesRead MoreRhetorical Analysis Of The Pearl Harbor Speech1106 Words   |  5 Pagesincident is an instant in history that changed our world views and also our standing in the world. During this time World War II was at its peak and the United States was going through a horrendous plunge in the stock market which threw us into the Great depression. But the bombing of Pearl Harbor is an event that will haunt our nation for the rest of history and is unforgettable due to what the nation went through after that incident. 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Suddenly all that changed on the fateful morning of December 7, 1941 when Pearl Harbor was bombed. This changed the course of the entire war. Franklin Delano Roosevelt addressed Congress to inform them of Japans attacks on the United States, to get them to declare war, and to rally the American people against the evil powers that were threatening freedom. Japan had its reasons for the attack on Pearl Harbor. First, the Japanese started by protecting itself from attack

Travel Agent Service †Business Plan Free Essays

business. gov. au Business Plan Guide Prepared: December 2009 Table of Contents Preparing yourself4 Analyse your business idea4 Analyse yourself4 Business planning5 Regular review5 Distributing protecting your plan5 Advice and support6 Attending business events6 Taking on a mentor or business coach6 Using the Template7 Template overview8 Title page8 Business Plan Summary9 The Business12 The Market21 The Future24 The Finances25 Supporting documentation31 Glossary32 [pic] This Business Plan Guide and the accompanying Business Plan Template have been developed by business. We will write a custom essay sample on Travel Agent Service – Business Plan or any similar topic only for you Order Now ov. au, the Australian Government’s principal business resource, located within the Department of Innovation, Industry, Science and Research. Copies of the latest version of this guide and the template can be downloaded from www. business. gov. au/businessplan. If you need further information, assistance or referral about a small business issue, please contact the Small Business Support Line on 1800 77 7275. Preparing yourself Before you start writing your business plan, you should honestly evaluate yourself and decide if your business idea has a good chance of success. Analysis can help you anticipate any challenges you may face and help you overcome them. Analyse your business idea Is your idea feasible? Before you get started, find out if there is a demand for your products or services. It’s also useful to find out who your competitors are and whether the market can sustain your business. Researching all aspects of your business idea will involve  gathering, analysing and evaluating information to help you write your business goals. Some questions to consider are: †¢ What product/service will you provide? †¢ Is your idea viable? †¢ How will you protect your ideas? Is there a market for your product/service? †¢ What skills do you need? †¢ Who are your competitors? †¢ What difference will you bring to the market? †¢ Do you have the financial capacity to start a business? Analyse yourself Are you ready to venture into business? Operating a small business is not just about working for yourself, it’s also about having the necessary management skills, industry expertise, technical skills, finance and of course a long-term vision to grow and succeed. At the outset it’s important to consider whether you really understand what’s involved and whether you’re suited to business and self employment. Examine these questions: †¢ Why are you starting a business? †¢ What are your business and personal goals? †¢ What are your skills? †¢ What income do you need to generate? †¢ What are the advantages and disadvantages of starting your own business? Business planning Once you’ve conducted research into the feasibility of your new business you’re ready to write your business plan. A business plan provides direction, keeps you on track and is usually a requirement when you seek finance. Depending on your business type, your plan could include the following sections: Business Summary: A one-page overview written after your business plan is finalised. ? About your business: This is typically called the management plan or operations plan. It covers details about your business including structure, registrations, location and premises, staff, and products/services. ? About your market: This is the marketing plan. It should outline your marketing analysis of the industry you are entering, your customers and your competitors. This section should also cover your key marketing targets and your strategies for delivering on these targets. About your future: This section covers your plans for the future and can include a vision statement, business goals and key business milestones. ? About your finances: The financial plan includes how you’ll finance your business, costing and financial projections. Regular review Business planning is an ongoing business activity. As your business changes many of the strategies in your plan will need to evolve to ensure you business is still heading in the right direction. Having your plan up to date can keep you focussed on where you are heading and ensure you are ready when you need it again. Distributing protecting your plan A business plan is a blueprint for how your business will run and reveals what future direction your business will take. Understandably you will want to be careful who you show your plan to and avoid your competition seeing it. Having an understanding with third parties when distributing a plan could be enough protection for some businesses, however others who have innovative business practices or products or services may wish to go further and sign a confidentiality agreement with each person to protect their innovations. It may also be a good idea to include some words in your plan asking the reader not to disclose the details of your plan. What to do†¦ ? Visit our Confidentiality/Trade secrets page, for more information on confidentiality agreements. ? For detailed information on Intellectual property protection, visit the IP Australia[pic] website. ? Contact your nearest  Business Enterprise Centre[pic]  (BEC) for assistance with your business planning process. Advice and support There are a number of government services available to help you plan, start or grow your business. These services can provide general advice, workshops, seminars and networking events, and can even match you with a mentor or business coach. Attending business events Small business workshops and seminars are run regularly in most areas of Australia, and deal with issues such as planning, financial management, innovation, employing staff and exporting. You may also find it useful to attend networking events to help expand your business. By developing networks, you can keep up-to-date on industry and local information, promote your business through new contacts and learn key skills from other businesses. Taking on a mentor or business coach Participating in mentoring or coaching programs can help you develop a greater understanding of business processes and practices, and equip you with the skills you need to grow and improve your business. What to do†¦ ? Contact your nearest  Business Enterprise Centre[pic]  (BEC) for assistance with your business planning process. ? Check if your local BEC or state business agency hosts a business planning workshop near you. ? Contact an Enterprise Connect[pic] centre for help with planning, growing, skills development, competitiveness and productivity. Search for networking, mentoring or training events and seminars on the business. gov. au Events calendar. ? Contact a business adviser, accountant or solicitor for advice. Using the Template Before you complete the business plan template and start using it, consider the following: 1. Do your research. You will need to make quite a few decisions about your business including structure, mark eting strategies and finances before you can complete the template. By having the right information to hand you also can be more accurate in your forecasts and analysis. 2. Determine who the plan is for. Does it have more than one purpose? Will it be used internally or will third parties be involved? Deciding the purpose of the plan can help you target your answers. If third parties are involved, what are they interested in? Although don’t assume they are just interested in the finance part of your business. They will be looking for the whole package. 3. Do not attempt to fill in the template from start to finish. First decide which sections are relevant for your business and set aside the sections that don’t apply. You can always go back to the other sections later. . Use the [italicised text]. The italicised text is there to help guide you by providing some more detailed questions you may like to answer when preparing your response. Please note: If a question does not apply to your circumstances it can be ignored. 5. Get some help. If you aren’t confident in completing the plan yourself, you can enlist the help of a professional (i. e. Enterprise Connect Centre , Business Enterprise Centre, business adviser, or accountant) to look through your plan and provide you with advice. 6. Actual vs. expected figures. Existing businesses can include actual figures in the plan, but if your business is just starting out and you are using expected figures for turnover and finances you will need to clearly show that these are expected figures or estimates. 7. Write your summary last. Use as few words as possible. You want to get to the point but not overlook important facts. This is also your opportunity to sell yourself. But don’t overdo it. You want prospective banks, investors, partners or wholesalers to be able to quickly read your plan, find it realistic and be motivated by what they read. 8. Review. Review. Review. Your business plan is there to make a good impression. Errors will only detract from your professional image. So ask a number of impartial people to proofread your final plan. Template overview Title page |Question |Explanation |More information | |Insert your business logo |Adding a logo helps give your business a more professional image. If you are just starting out and do not have a | | | |logo, you can remove this section. | |Your name |Enter the business owner’s name. Enter multiple names if there are multiple owners. | | |Your title |The titles of the business owner(s) listed above. E. g. Owner/Manager | | |Business name |Enter your business name as registered in your state/territory. If you have not registered your business name, add |Visit our Register your business name page. | | |your proposed business name | | |Main business address |Enter your main business address. This can be your home address if you are a home-based business or your head | | | |office if you have more than one location. | |ABN |Enter your Australian Business Number. If you are a business and have registered for an ABN enter it here. |Visit our Register for an Australian Business Number | | | |(ABN) page. | |ACN |Enter your Australian Company Number. Only fill this in if you are a company. |Visit our Register your company page. | |Prepared |The date you finished preparing your business plan. | |Table of Contents |If you have changed this template in any way, please remember to update the table of contents to reflect the | | | |changes.. | | Business Plan Summary Your business summary should be no longer than a page and should focus on why your business is going to be successful. Your answers should briefly summarise your more detailed answers provided throughout the body of your plan. |Question |Explanation |More information | |The Business | |Business name |Enter your business name as registered in your state/territory. If you have not registered your business name, add |Visit our Register your business name page. | | |your proposed business name. | |Business structure |Is your business a sole trader, partnership, trust or company? |Visit our Which business structure should I choose? | | | |page. | |ABN |Enter your Australian Business Number (ABN). If you are a business and have registered for an ABN enter it here. Visit our Register for an Australian Business Number | | | |(ABN) page. | |ACN |Enter your Australian Company Number (ACN). Only fill this in if you are a company. |Visit our Register your company page. | |Business location |Enter your main business location. Briefly describe the location and space occupied/required. | | |Date established |The date you started trading. Whether it was the date you opened your doors or the date your purchased business | | | |opened its doors. | | |Business owner(s) |List the names of all business owners. | | |Relevant owner experience |Briefly outline your experience and/or years in the industry and any major achievements/awards. |Visit our Am I ready? age. | | |Keep this brief and try to include only your relevant experience and main achievements. You will have an | | | |opportunity to go into more detail under the Management ownership section. | | |Products/services |What products/services are you selling? What is the anticipated demand for your products/services? These answers | | | |should briefly summarise your answers under the main products/services section. | | |The Market | |Target market |Who are you selling to? Why would they buy your products/services over others? Visit our Researching your market page. | | |This answer should briefly summarise your answers under the main Market section. | | |Marketing strategy |How do you plan to enter the market? How do you intend to attract customers? How and why will this work? |Visit our How do I promote my business? page. | | |This answer should briefly summarise your answers under the main Market section. | |The Future | |Vision statement |The vision statement briefly outlines your future plan for the business. It should state clearly what your overall | | | |goals for the business are. | | |Goals/objectives |What are your short long term goals? What activities will you undertake to meet them? | | |The Finances | |The finances |Briefly outline how much profit you intend on making in a particular timeframe. How much money will you need |Visit our How do I manage my finances? page. | | |up-front? Where will you obtain these funds? What portion will you be seeking from other sources? How much of your | | | |own money are you contributing towards the business? | | | |Your answers can be quite brief in the summary. They should give the reader a quick idea of your current financial | | | |position. Where you are heading financially and how much you need to get there. You can provide more detail in the | | | |main Finances section. | | The Business |Question |Explanation |More information | |Business details | |Business purpose |What is the main business purpose? What does it sell? | |Business size |Number of employees? Estimated/actual annual turnover? | | |Operating history |What is the business background? How long has the business been operating? What is your progress to date? | | |Registration details | |Business name |Enter your business name as registered in your state/territory. If you have not registered your business name, add |Visit our Register your business name page. | | |your proposed business name | | |Trading name(s) |Enter your registered trading name or names. Your trading name is the name you will use to trade under. It is the |Visit our How do I choose a business name? age. | | |name that appears on your marketing and advertising material. If you have multiple trading names, list them and | | | |explain the purpose of each name. | | |Date registered |The date that appears on your business name registration. | |Location(s) registered |Enter the state(s) you have registered your business name. If your business is located in more than one state, you |Visit our Register your business name page. | | |will need to register your business name in each state. | | |Business structure |Is your business a sole trader, partnership, trust or company? |Visit our Which business structure should I choose? | | |page. | |ABN |If you have registered an Australi an Business Number (ABN), then enter it here. |Visit our Register for an Australian Business Number | | | |(ABN) page. | |ACN |Enter your Australian Company Number (ACN). Fill this in if you are a registered company. |Visit our Register your company page. |GST |If you are registered for Goods and Services Tax (GST), then enter the date you registered with the Tax office. |Visit our Register for Goods Services Tax (GST) | | | |page. | |Domain names |If you are planning on setting up a website for your business, you may also like to register a domain name to match|Visit our Register your domain name page. | |your registered business name. List any domain names you have registered and plan to use in the business. | | |Licences permits |List all the licences or permits you have registered. These will vary depending on your type of business and |Visit our Licences permits page. | | |location. Some examples include a tradesperson certificate, travel agents licence, or kerbside cafe p ermit. | |Business premises | |Business location |Enter your main business location. Describe the location and space occupied/required. What is the size of the space| | | |you occupy/require? Which city or town? Where in relation to landmarks/main areas? If you have a retail business, | | | |where are you located in relation to other shops? What is the retail traffic like? | | |Buy/lease |If you have purchased a business premises or are currently leasing, briefly outline the arrangements. These can |Visit our Buy or lease a business premises page. | | |include purchase price, length of the lease agreement, rental cost or lease terms. | | |If you are still looking for a lease or property, outline your commercial lease or purchase requirements and any | | | |utilities/facilities required. | | |Organisation chart | |Figure 1: Organisation chart |The organisation chart is a quick way of representing your business structure. If you are still recruiting staff, | | | |you may wish to include a proposed structure and label it appropriately. I. e. you could add ‘Vacant’ to the | | | |positions that are currently vacant or you could label the whole chart as a ‘Proposed Organisation Chart’. | |Management ownership | |Names of owners |List the names of all business owners. | | |Details of management ownership |As the owner(s), will you be running the business or will a Chief Executive Officer (CEO) be running the business | | | |on your behalf? What will be your involvement? If it is a partnership, briefly outline for each partner their | | | |percentage share, role in the business, the strengths of each partner and whether you have a partnership | | | |agreement/contract in place? | |Experience |What experience do the business owner(s) have? Why should people invest in you? How many years have you owned or | | | |run a business? List any previous businesses owned/managed. List any major achievements/awards. What other relevant| | | |experience do you have? Don’t forget to attach your resume(s) to the back of your plan. | | |Key personnel | |Current staff table |List your current staff in the table provided. Outline each job title, name of the employee in the position, the |Visit our Employing people topic. | |expected staff turnover for the position and each employee’s relevant skills or strengths. You may also like to | | | |attach a copy of their resume to the back of your plan. | | |Required staff table |List your required staff in the table provided. These are current vacant positions. Outline each job title, |Visit our Recruitment page. | | |quantity of each type of position, the expected staff turnover for the position, the required skills or strengths | | | |needed and the date you require this position to be filled. | | |Recruitment options |How do you intend on obtaining your required staff? Advertising in the local paper, online advertising, and/or |Visit our Recruitment page. | | |training current staff members? | | |Training programs |Are there any training programs you will be organising in the event you cannot find the required skills? Are these |Visit our Skills development training page. | | |in-house or external providers? What training will you as the business owner/manager undertake to keep your skills | | | |current? | | |Skill retention strategies |What procedural documentation will you provide to ensure the skills of staff are maintained? Do you have an |Visit our Skills development training page. | |appropriate allocation of responsibilities? How are responsibilities documented and communicated to staff? What | | | |internal processes will you implement to regularly check that the current skills of staff members are still | | | |appropriate for the business? | |Product/services | |Product/services table |List each product/service your business currently offers. Provide a description and unit price (including GST) | | | |amount for each. | | |Market position |Where do your products/services fit in the market? Are they high-end, competitive or a low cost alternative to the | | | |products/services offered by your competitors? How does this compare to your competitors? | | |Unique selling position |How will your products/services succeed in the market where others may have failed? What gives your | | | |products/services the edge? | |Anticipated demand |What is the anticipated quantity of products/services your customers are likely to purchase? For example, how much | | | |will an individual customer buy in 6 months or 12 months? | | |Pricing strategy |Do you have a particular pricing strategy? Why have you chosen this strategy? Visit our Fair trading laws page for your state fair | | |To help you develop your pricing strategy, you could refer to your customer research, market position, anticipated |trading office contact details. | | |demand and costs/expenses to get an idea. | | | |Whatever strategy you use when setting your price, you will also need to adhere to any relevant fair t rading | | |legislation or codes of conduct. | | |Value to customer |How do your customers value your products/services? Are they a necessity, luxury or something in between? | | |Growth potential |What is the anticipated percentage growth of the product in the future? What will drive this growth? | | |To help you determine this growth potential, you could refer to your region/industry research to get an idea of any| | | |industry/regional growth that could affect your business in a positive way. | | |Innovation | |Research development (RD)/ innovation |What RD activities will you implement to encourage innovation in your business? What financial and/or staff |Visit our How do I make my business more innovative? | |activities |resources will you allocate? |page. | |Intellectual property strategy |How do you plan to protect your innovations? List any current trade marks, patents, designs you have registered. Do|See the IP Australia website[pic] for information on | | |you have confidentiality agreements in place? |protecting your innovations. | |Protecting your innovations can include registering for intellectual property protection, ensuring your staff sign | | | |a confidentiality agreement, and generally ensuring your competition does not find out what you are developing. | | |Insurance | |Workers compensation |Provide details if you have workers compensation insurance? This is mandatory if you have employees. |Visit our People insurance page. | |Public liability insurance |Provide details if you have public liability insurance? This covers any third party death or injury. |Visit our Liability insurance page. | |Professional indemnity |Provide details if you have professional indemnity insurance? This covers any legal action taken out as a result of|Visit our Liability insurance page. | | |your professional advice. | |Product liability |Provide details if you have product liability insurance? This covers any legal action taken out as a result of |Visit our Liability insurance page. | | |injury, damage or death from your product. | | |Business assets |Provide details if you have insured your business assets in the event of a fire, burglary, or damage? This |Visit our Assets revenue insurance page. | | |insurance covers things like buildings, contents and motor vehicles. | | |Business revenue |Provide details if you have insured your business in the event of business interruption where you cannot trade |Visit our Assets revenue insurance page. | | |because of a particular event and are unable to make money? | |Risk management | |Risk management table |List the potential risks (in order of likelihood) that could impact your business. |Visit our Risk management page. | | |For each risk, detail the following in the table provided: | | | |A escription of the risk and the potential impact to your business. | | | |The likelihood of this risk happening – either highly unlikely, unlikely, likely, or highly likely. | | | |The level of impact it may have on your business – high, medium or low. | | |Your strategies for minimising/mitigating each potential risk. | | |Legal considerations | |Legal considerations |List the legislation which will have some impact on the running of your business. For example: consumer law, |Visit our What are the legal requirements? Page. | | |business law, or specific legislation to your industry. | | | |List the legislation in order of the most impact on your business. You should also detail what you will do or have |Visit the Australian Securities Investments | | |already done to ensure you comply. |Commission Financial services[pic] page. | |For example if you are in the financial services industry and you provide financial advice to your customers, you | | | |should include the Corporations Act 2001 and your AFS licence details (if registered already). You may also like to| | | |include details about your disclosure and general obligations. | |Operations | |Production process |What is the process involved in producing your products/services. This process will vary depending on your | | | |product/service. Here are some examples of questions you may consider. Is there a manufacturing process? Who is | | | |involved in the process? Are there any third parties involved? What is involved in delivering the service to your | | | |customers? | | |Suppliers |Who are your main suppliers? What do they supply to your business? How will you maintain a good relationship with | | | |them? | | |Plant and equipment table |List your current plant and equipment purchases. These can include vehicles, computer equipment, phones and fax | | | |machines. For each item include the equipment name, purchase date, purchase price and running cost. | | | |If you have not purchased all of your equipment yet, you can include a separate table and include an expected | | | |purchase date. | | |Inventory table |List your current inventory items in the table supplied. You can include inventory item name, unit price, quantity | | | |in stock and the total cost (i. e. unit price multiplied by quantity in stock). | | | |If you have a substantial inventory, you may prefer to attach a full inventory list to the back of your business | | | |plan. | |Technology (software) |What technology do you require? For example: website, point of sale software or accounting package? What will be | | | |the main purpose for each? Will they be off-the-shelf or purpose built? What is the estimated cost of each | | | |technology solution? | | |Even though this section focuses on software (as your hardware will be listed above in your plant and equipment | | | |table), for more clarity you may also wish to give a brief description of hardware including servers, specialised | | | |technology and computer equipment required. | |Trading hours |What are your trading hours? What are your expected peak trading times? Which times do you expect to be more | | | |profitab le? How will this change over different seasons? How do your trading hours accommodate these changes? | | |Communication channels |How can your customers get in contact with you? These channels can include: telephone (landline/mobile), post box, | | | |shopfront, email, fax and/or internet blog or social networking website. If you have chosen only a few channels you| | | |may wish to include your strategy behind this. | | |Payment types accepted |What payment types will you accept? Cash, credit, cheque, gift cards, Paypal etc | | |Credit policy |What is your credit policy for customers/suppliers? How long is the credit period? What are your collection | | | |strategies/procedures? What credit does your business receive? What are the terms? | | |Warranties refunds |If you manufacture certain goods, what are the warranty terms? What is your business refund/exchange policy? |Visit our Warranties refunds page. | |Quality control |Describe your quality control process. What checks or balances do you have in place to ensure the product or |Visit our Product safety standards page. | | |service you offer is produced to the same standard of quality? What steps do you take to meet product safety | | | |standards? | |Memberships and affiliations |Is your business a member of any particular industry association or club? Do you have any affiliations with any | | | |other organisation? | | |Sustainability plan | |Environmental/ resource impacts |Describe the impact your business could potentially have on the environment. E. g. particular manufacturing |Visit our Environmental auditing page. | | |process produces carbon emissions. | | | |To help you answer this question, you could consider conducting an environmental audit. | | |Community impact and engagement |How does your environmental impact affect the local community? How can you engage the community in minimising your |Visit our Minimising your impact page. | |impact? | | |Risks/constraints |List any risks/constraints to your business resulting from this environmental impact? |Visit our Risk management page. | |Strategies |What strategies will you implement to minimise/mitigate your environmental impact and any risks to your business? |Visit our Environmental auditing page. | | |Will you conduct an environmental audit? Have you introduced an Environmental management system? |Visit our Environmental management systems page. | |Action plan table |List your key sustainability/environmental milestones in the table provided? Detail each sustainability milestone, | | | |the target you are trying to achieve and when you expect to reach each target. For example: Reducing water | | | |consumption by 60% before 2016. | The Market |Question |Explanation |More information | |Market research |What statistical research have you completed to help you analyse your market? Did you use a survey/questionnaire? |Visit our Researching your market page. | | |If so, you may like to attach a copy of your survey/questionnaire to the back of this plan. | |Market targets |Outline your planned sales targets. What quantity of your products/services do you plan to sell in a planned | | | |timeframe? Are they monthly or yearly targets? For example, you may set yourself a goal of selling 1 000 products | | | |in 12 months. | |Environmental/industry analysis |Detail the results of the market research you have performed. Is the area experiencing population growth? Are there|Visit our Market research statistics topic. | | |long-term employers in the area? Is the region’s economy stable? Are there seasonal variations? | | | |What is the size of the market? What recent trends have emerged in the market? What growth potential is available |Visit the Australian Bureau of Statistics National | | |and where do you fit in? How will the market/customers change when you enter the market? |Regional Profile[pic] page. | | |A good place to start when researching your regional profile is the Australian Bureau of Statistics website. The | | | |regional profile information includes economy, population/people, industry and environment/energy statistics. | |Your customers | |Customer demographics |Define who your target customers are and how they behave. You can include age, gender, social status, education and|Download the Social Atlas[pic] and the Social | | |attitudes. |Trends[pic] series from the Australian Bureau of | | | |Statistics website. |Key customers |Identify your key customers. (These can be large consumers of your products or individuals whose satisfaction is | | | |key to the success of your business. ) How will you target your products/service to them? | | |Customer management |How will you maintain a good relationship with your customers? What techniques will you use? How will you keep your|Visit our Customer service page. Visit our Codes of | | |customers coming back? Have you introduced customer service standards? Do you follow any particular code of |Practice page. | | |practice? | | |S. W. O. T. analysis | |S. W. O. T. nalysis table |List each of your businesses strengths, weaknesses, opportunities or threats in the table supplied and then outline| | | |what you will do about each of the weaknesses/threats. | | |Your competitors | |Your competitors |How do you rate against your competitors? How can your business improve on what they offer? | |Competitor details table |List at least 5 competitors in the table. For each competitor enter: | | | |Competitor: Competitor name | | | |Established date: When were they established? | | |Size: Number of staff and/or turnover | | | |Market share (%): Estimated percentage of market share | | | |Value to customers: Unique value to customers. Why they would do business with your competitor? For example: | | | |convenience, quality, price or service? | | | |Strengths: What are your competitor’s main strengths? | | | |Weaknesses: What are your competitor’s main weaknesses? | |Advertising sales | |Advertising and promotional strategy table |What strategies do you have for promoting and advertising your products/services in the next 12 months? |Visit our Marketing advertising page. | | |For each promotion/advertising: What is the promotion/advertising type (e. g. Print media advertising, online | | | |advertising, mail-out, giveaway, media release or event) How do you expect it will improve your business success? | | | |What is the cost of each planned activity? When do you expect to complete each activity? | |Sales and marketing objectives |Who makes up your sales team? What sales techniques will they use? What tools/material will they use to help sell |Visit our Marketing advertising page. | | |your products/services? What sales goals/targets will they meet? | | |Unique selling position |Why do you have an advantage over your competitors? How will your products/services succeed in the market where | | | |others may have failed? | | |Sales and distribution channels table |For each channel enter: | | | |Channel type: e. . Shopfront, internet, direct mail, export or wholesale | | | |Products/services: List all the products/services sold via this channel | | | |Percentage of sales: What percentage of overall sales do you expect to sell via this channel? | | |Advantages: What advantages are there of using this channel for these products? | | | |Challenges: What challenges do you expect to face using this channel? How will you overcome them? | | The Future |Question |Explanation |More information | |Vision statement |What is your business’ vision statement? It should briefly outline your future plan for the business and include | | | |your overall goals. | |Mission statement |What is your business’ mission statement I. e. how will you achieve your vision? | | |Goals/objectives |What are your short long term goals? What activities will you undertake to meet them? | | |Action plan table |What are the business milestones that you need to complete starting from today? When do you expect to complete | | | |them? Who is responsible for delivering this milestone? | | | |Please note: This table does not include sustainability milestones as they are listed in the sustainability section| | | |above. | The Finances |Question |Explanation |More information | |Key objectives and financial review | |Financial objectives |List your key financial objectives. These can be in the form of sales targets or profit targets. You could also | | | |list your main financial management goals such as cost reduction targets. | | |Finance required |How much money up-front do you need? Where will you obtain the funds? What portion will you be seeking from loans, | | | |investors, business partners, friends or relatives, venture capital or government funding? How much of your own | | | |money are you contributing towards the business? | | |Assumptions | |Assumptions |List your financial assumptions. These can include seasonal adjustments, drought, economy or interest rates etc. | |Start-up costs for [YEAR] table |Using the table | | | |The start-up costs table contains a list of suggested costs a typical business may incur in its first year of | | | |operation. When you double click on the table you can edit these items by removing or adding rows and typing in | | | |your own items. Don’t forget to clearly display your start-up year in the heading. Please note: The table assumes | | | |all figures are GST inclusive. | | |Total formulas | | | |When you add your costs, the table will automatically total your items at the bottom of the sheet. If you are | | | |adding or removing rows please double-check your figures to ensure the total formulas have been preserved. | | |Estimating costs | | | |Whether you have already started or intending to start you will need to fill in Actual or Estimated figures against| | | |the items in the table. If using estimated costs, please label them clearly. | | |Attach your own | | | |If you have your own start-up cost sheet or your accountant has already prepared one, please feel free to remove | | | |the table supplied and attach your own. If it is a large sheet, you can always attach it to the back of the plan | | | |and reference it from this section. | | |Balance sheet forecast table |Using this table | | | |The balance sheet forecast table contains a list of suggested assets and liabilities a typical business may have. | | |When you double click on the table you can edit these items by removing or adding rows and typing in your own | | | |items. Don’t forget to edit the financial years if required. Please note: The table assumes all figures are GST | | | |inclusive. | | |Total formulas | | | |When you add your figures, the table will automatically calculate your totals and net assets at the bottom of the | | | |sheet. If you are adding or removing rows please double-check your figures to ensure the calculations have been | | | |preserved. | | | Calculations | | | |Net assets equals | | | | | | | |Total assets minus Total liabilities. | | |Attach your own | | | |If you have your own balance sheet forecast or your accountant has already prepared one, please feel free to remove| | | |the table supplied and attach your own. If it is a large sheet, you can always attach it to the back of the plan | | | |and reference it from this section. | |Profit and loss forecast table |Using this table | | | |The profit and loss forecast table contains a list of suggested profit items and expenses a typical business may | | | |have. When you double click on the table you can edit these items by removing or adding rows and typing in your own| | | |items. Don’t forget to edit the financial years if required. Please note: The table assumes all figure How to cite Travel Agent Service – Business Plan, Papers

Perfect Vacation free essay sample

I am a loving devoted father of six children, four boys and two girls. I spend the majority of my time working and attending school. Whenever I have any free time, I enjoy spending time with my family. I like to make memorable events for my children, for them to carry with them during their lifetime. Two of my children live in Houston, Texas and I do not get to see them as much as I like. Im currently planning the perfect vacation for my children and me to enjoy each other as well as explore any new adventures. The vacation will start as a road trip with four of my children and my fianc © from Tampa, Florida to Houston Texas to pick-up two of my children Marlon and Mia. We will ride in my grandparents upscale Recreational Vehicle and explore many of the Southern states. After we retrieve Marlon and Mia we will head back to Florida. We will write a custom essay sample on Perfect Vacation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Since my children enjoy the attractions in Orlando, we will start our adventure at Universal Studios. Ill make sure were the first family in line when the park opens. The entire day will be spent at Universal Studios and we will make an attempt to walk every area of the park. That night we will adventure to City Walk and have dinner at Arabian Nights where we will enjoy the scenery and take pictures for our family scrapbook. The next morning the family will enjoy breakfast together before we head to Orlandos indoor skydiving. We will take the course as a family and conquer our fears of heights and enjoy skydiving as a family. The entire dive will be hotographed and recorded as well as added to our family vacation scrapbook collection. The next stop on our list is Sea World. My children love animals of the sea, so this is the perfect attraction for our entire family. This attraction is not only fun, but it also is educational. We will get up-close and personal with the animals and enjoy every moment of it. We will whine down our vacation by taking a trip to the bowling alley and having a family fun competition of boys against girls. We will also take a trip to the movies to see the latest hit movie. Being a good father is a hard Job and working hard to plan a worthwhile vacation pays off. Vacations have to be thoroughly planned and followed through. If any event does not go as planned in the slightest way, I will have seven disappointed faces to answer to. This will be the perfect vacation for my family. It will create lasting memories and stories will be told for years on how great of a Job Dad did to make this vacation happen. The only problem I will encounter is how to make the vacation of years to come top this one.