buy custom Fascinating Argumentative Essay Sample on Higher Education

purchase custom Fascinating Argumentative Essay Sample on Higher Education Pugnacious Essay Sample on Higher Education by Tom Nixon Presentation The principle motivation behind the paper is to examine and break down the article Higher Education Is Now Ground Zero for Disruption by Tom Nixon, the donor of the Forbes magazine that is given to the issue of advanced education cost and quality inside the contemporary American instruction framework (Nixon, 2014). The creator guarantees that the contemporary advanced education in the United Stets is of the low quality, significant expenses, and doesn't ensure the future achievement of the graduated experts. Simultaneously, he underlines the quick development of the fame of on-line training that can be the successful answer for the broadening issue that exists inside the general public. Then again, regardless of the realities that are introduced to the perusers inside the article, it is fundamental to specify that there is a progression of contentions contradicting to that of the writer. In spite of the fact that Nixon makes a valid statement about the powerless sides of the advanced education inside the nation, he disregards the way that this framework is upheld continuously of effective work and the ages of graduated experts, while the on-line training has not demonstrated its effectiveness and high caliber.

Curriculum Development and teaching strategies for gifted learners Essay

Educational plan Development and showing techniques for skilled students - Essay Example Understudies who exceeded expectations in a custom curriculum programs were, as indicated by Persson, Joswog and Balogh (1997), by and by, isolated from their better than expected co-students and put in programs intended for masters. The plan of this program was not just the acknowledgment of talented learners’ maximum capacity however the advancement of future pioneers. The recorded presentation offered in the previous features a long-standing affirmation of the significance of structuring custom curriculum programs which address the psychological limits, capacities and abilities of talented students and capacity to both empower and guide them towards the acknowledgment of their latent capacity. Necessary to the acknowledgment of capability of talented understudies is, obviously, educational program and learning techniques. Inside the setting of the expressed, in this manner, educational program advancement and learning methodologies for talented understudies expect one of a kind significance and, in like manner, have been the focal point of various research and studies. This paper will audit some of these investigations to assess the variation educational plan advancement and learning techniques for talented understudies. In his investigation of skilled learners’ instructive prerequisites, Shore (1988) contended that without an educational plan which is structured in light of their needs, the maximum capacity of talented students will never be genuinely figured it out. Indeed, even while surrendering that essential to the structure of such a curricular is the cautious and basic assessment of individual student prerequisites and, conceivably, the plan of separated educational programs inside the setting of an increasingly broad curricular system, Shore (1988) guarded his way to deal with educational program improvement as ideally fit to the necessities of individual skilled students. The turn of events/structure of a separated talented student educational plan is a perplexing endeavor to the extent that it includes the plan of both general and explicit educational programs.

Essay --

Madeline Hearons Prologue to Philosophy Dr. Butterfield 9 March 2014 The Problem of Evil â€Å"The issue of evil† has been a dubious theme for savants, yet additionally individuals of various religions everywhere throughout the world. The issue of abhorrence offers the conversation starters that if there is a higher force, an ideal God, by what method can that higher force permit such shades of malice to happen in this world? How could this ideal God make such wrongs on the planet? How might he permit such torment? As these inquiries have been posed, numerous rationalists have various contemplations and feelings on what sort of higher force truly exists, and how underhandedness can emerge out of such an ideal and adoring God. The model I have picked offers the conversation starter of whether an ideal higher force truly exists. In the event that an ideal God has made this world, for what reason would he incorporate underhandedness? Subsequent to examining various rationalists and their various perspectives on the issue of insidiousness, Gottfried Leibniz stood out to me. I discovered contrasting our perspectives extremely intriguing. The issue of malice demonstrates logical inconsistency in strict way of thinking, that an ideal God could possibly exist (Pecornio, 1). In the event that an ideal God exists, for what reason would he put underhanded into our reality and advance affliction? A few thinkers have contended that this languishing is result over our own wrongdoings. In the event that you enthusiastically pick a way of insidious, at that point malevolence will introduce itself onto you. A case of this would be that on the off chance that you realize smoking is awful and can cause lung malignancy, you despite everything decide to smoke, you â€Å"deserve† the underhanded result of getting lung disease (Beebe, 1). The issue of wickedness pinpoints two sorts of malevolence: moral shrewd and regular fiendishness. Moral underhandedness is a kind of wickedness that is brought about by humankind itself, for example, murder, misuse, and sexual... ...t imply that a God doesn't exist, yet one that all knows, all-amazing, and every current doe not exist. The Logical Problem of Evil clarifies this, conflicting with Leibniz and his convictions, yet underpins my model. I accept that Leibniz contention in convincing and have some admirable statements. In end to the issue of shrewdness, I believe that your convictions will lead you to follow a specific view on this point. I likewise accept that you don't need to pick one certain side, that this theme isn't highly contrasting. The issue of insidiousness can truly make you consider the difficulties of the world, and what the explanation and cause for enduring is. Who do you accept is dependable? Is it a higher force, or your own activities that cause these things to occur? Strict perspectives may persuade one thought, however your intelligent sense may persuade something totally unique.

To the Girl I Used To Be

My philosophy professor has a thing for quotes. Walk into her office, and you’ll find yourself overwhelmed by words inscribed on her desk, walls, and mugs. She believes, passionately, in the influence of a phrase, and as a person who quotes her favorite authors in the margins of her class notes, I can’t say I don’t believe this too. My professor also defines herself as a fan of the beautiful, brilliant Sylvia Plath. I had scheduled a meeting recently, eager to understand which bonus questions she intended to add to the final exam, and of course, fill my mind and soul with more words. As she pressed the tip of her pen to my notebook, marking each set of notes that would be good to study, I gazed upon a stunning quote by Plath, carefully written by my professor’s daughter at the bottom of a picture frame: â€Å"I act and react, and suddenly I wonder, ‘Where is the girl that I was last year? Two years ago? What would she think of me now?’â⠂¬  My heart dropped and eyes widened. What would she think of me now? Now I’m here, in college, writing and studying and meeting both infectious and toxic people. New Orleans – as crazy and big as the city first seemed – has since defined itself as my home; my younger self had never fathomed my drastic move from the Northeast. Returning to Boston for winter break reminded me how quickly time passes; sitting in the bleachers at my high school’s football game no longer felt like my life. It had become that of someone else, my younger self. Moving on from the people and places that have shaped my fears and dreams and passions over 18 years will probably always prove to be a strange and overwhelming task, but I have a feeling that the girl I used to be two years ago would want me to embark on such an endeavor. She’d revel in my excitement in going to my first frat party, however sweaty and uncomfortable it may be. She’d encourage me to join every organization that ignites my passions for art and social justice, as well as remind me to stay confident in the wake of daunting setbacks. She’d want me to move forward, onward from the first chapter of my life; she already wrote that quite beautifully. I thank her for paving the way for my explorations of such a terrifying and thrilling world. And although I am now writing a new chapter, I will always remain tied to her beginning.

Charlotte Brontes Jane Eyre and Charles Dickens Great...

Charlotte Brontes Jane Eyre and Charles DickensGreat Expectations Both Jane Eyre, by Charlotte Brontà «, and Great Expectations, written by Charles Dickens, have many Victorian similarities. Both novels are influenced by the same three elements. The first is the gothic novel, which instilled mystery, suspense, and horror into the work. The second is the romantic poets, which gave the literature liberty, individualism, and nature. The third is the Byronic hero, which consists of the outcast or rebel who is proud and melancholy and seeks a purer life. The results when all three combined are works of literature like Jane Eyre and Great Expectations. BOTH NOVELS CONVEY THE SAME VICTORIAN IDEOLOGIES COMMON FOR THE TIME PERIOD IN, WHICH†¦show more content†¦In both novels the characters encounter social and gender mobility and each character attends to the notion differently. In Great Expectations, much of Mr. And Mrs. Joe Gargery’s experiences of a class above theirs must be achieved vicariously, namely through Pip as he goes back and f or the to Miss Havisham’s: If a dread of not being understood be hidden in the breasts of other young people to anything like the extent of which it used to be hidden in mine†¦ it is the key to many reservations. I felt convinced that if I described Miss Havisham’s as my eyes had seen it, I should not be understood. Not only that, but I felt convinced that Miss Havisham, too, would not be understood; and although she was perfectly incomprehensible to me, I entertained an impression that there would be something coarse and treacherous in my dragging her as she really was (to say nothing of Miss Estella) before the contemplation of Mrs. Joe (Dickens, 60). However, in Bronte’s Jane Eyre, no such previous dependence on indirect experience between Jane and Rochester occur, until Rochester’s injury, which cripples is hand and blinds him. The fire in which Rochester received his injuries, however, cleansed him of his previous wife, the unethical money he lived on, and the dominating position he held Jane under. A good quote that demonstrates the idea of social and gender mobility in Jane Eyre is the following:Show MoreRelated The Power of Great Expectations and Jane Eyre Essay example2110 Words   |  9 PagesPower of Great Expectations and Jane Eyre      Ã‚  Ã‚   Many novels have been written in many different eras. Each era has its `reform novel or piece of literature, or pieces of work that broke the mold. For the Greeks, it was Homers Odyssey; for the Renaissance, it was The Essays: Of Cannibals by Michel de Montaigne; for the Medieval era, it was Dante Alighieris Inferno. It was the same in the Victorian era, which ran from 1850 to about 1900. The reform authors were Charlotte Brontà « andRead MoreJane Eyre vs. Great Expectatio1869 Words   |  8 PagesBoth Jane Eyre, by Charlotte Brontà «, and Great Expectations, written by Charles Dickens, have many Victorian similarities. Both novels are influenced by the same three elements. The first is the gothic novel, which instilled mystery, suspense, and horror into the work. The second is the romantic poets, which gave the literature liberty, individualism, and nature. The third is the Byronic hero, which consists of the outcast or rebel who is proud and melancholy and seeks a purer life. The resultsRead MoreThe Colonial Implications in Jane Eyre and Great Expectations3008 Words   |  13 Pagesclaims of Spivak be applied to Charles Dickens Great Expectations and Charlotte Brontes Jane Eyre and to what extent do these novelists draw from the colonial discourse in their representation of the `non- Western world? The Victorian novel has performed an important service in Eurocentric epistemologies and colonial ideologies in formulating the colonial discourse and establishing the alterity of `self and the `Other. Both Great Expectations and Jane Eyre, like most novels produced in theRead MoreVictorian Novel9605 Words   |  39 Pagesdates frame the period of Victorian literature, it is commonly accepted that it was the reign of Queen Victoria (1837-1901) that saw the novel emerge and flourish, all the more that the 1937 was the year when Dickens’ Oliver Twist, the first major work of fiction. The first readers of both, Dickens and Eliot were not conscious they lived in the ‘Victorian period’. They thought that this was a modern era marked with turbulent transition. However, the most crucial writers of the period grew up in the earlier

Effects of Reading Comic Books - 5082 Words

Effects of Reading Comic Books on the Young Reader OUTLINE TITLE: EFFECTS OF READING COMIC BOOKS ON YOUNG READERS INTRODUCTION I. HISTORICAL OVERVIEW A. Rise of the Comic Strip B. The Comic Book Superheroes C. The Philippine Comic Book Industry II. COMIC BOOK CHARACTERISTICS A. Unique Characteristics B. Parts of the Comic Book C. Comic Book Genres III. EFFECTS OF COMIC BOOKS A. Negative Effects of Reading Comic Books B. Positive Effects of Reading Comic Books CONCLUSION REFERENCES Introduction From the black and white caricatures of the olden days to the full colored version of today, the comic book has been one of the world’s greatest past times. There has been thousands of storylines and character has†¦show more content†¦As comic books are surrounded by controversies, it is the purpose of this paper to rationalize on the effects of comic books to its readers, especially the young ones. This paper also discusses a brief overview of comic book history and its characteristics that had evolved overtime. Based on these information, the researcher will attempt to establish a strong sense of right and wrong and ethical values concentrated in the comic book universe. I. HISTORICAL OVERVIEW Comic books have a rich history. Using images and sequences of pictures to communicate were common in early civilizations and ancient cultures, for example cave drawings, the Egyptian hieroglyphics and stained glass windows showing Biblical scenes. The Bayeux tapestry in Normandy (c1100) has sometimes been claimed to be an early example of a strip cartoon (Sabin, 2005). A. Rise of the Comic Strip Rodolphe Tà ¶pffer, a Swiss artist, formalised his thoughts on the picture story in his Essay on Physiognomics in 1845 (Comics, 2007). Satirical drawings like Punch in newspapers were popular through the 19th century. In Germany in 1865 the strip Max and Moritz, by Wilhelm Bush was published in a newspaper. Comics as we know now were first created in the last half of the nineteenth century in England when the first regular comic strip appeared in 1884 with the firstShow MoreRelatedEffects of Reading Comic Books890 Words   |  4 PagesIs comics good or bad? I believe its all there in comics readers parents mind. Well, lets see, I guess most of you parents and educators really want me speak honestly, Comics is really bad to our kids. Parents of the world unite! We get nothing to lose but some papers! Lets start with specific questions. Is there any violence in comics? Definitely, yes! Is there any sexuality in comics? Well, this based on your definition of sexuality, but I can still give you a yes. Is there any dirty dictionsRead MoreArgumentative Essay On Comic Books1642 Words   |  7 PagesEver thought how dumb comic books or graphic novels were growing up? Why such avid readers were called (myself included) nerds? Yet were smarter than you? Think back to how geeky their way of speaking was and they touched on such complexities even for a book! Shortly, reasoning will tell you why comic books are the best. Over the years, from the 20th to 21st century, research and documentation has been stacking up to prove that comic books make their readers smarter. Comics make you want to readRead MoreEffects Of Literacy On Literacy917 Words   |  4 PagesParents - My parents were a positive effect on my literacy - My parents almost always read a story to me when i was younger and they always encouraged me to read different things. - They put me into tutoring sessions so that I could learn to read and write in a setting that was catered towards me. Siblings - My siblings had a positive effect on my literacy - My older brother and sister were good students and they read a lot outside of the classroom so that really encouraged me to read and developRead MoreThe Comic Book MAUS1288 Words   |  5 PagesMAUS Introduction Since the publishing of the comic book MAUS, there has been a broad debate not only from the survivors of the Holocaust but within the Jewish community pertaining to the appropriateness and representational meaning of the Holocaust in the modern literature. Many people who participate in the discussions or read the book have perceived the comic fashioning of the book as trivial, hence making the book appear as mocking, derogatory and comedic. Nevertheless, this is not theRead MoreMaus Essay1113 Words   |  5 PagesArt Spiegelman’s Maus, is a unique way of looking at history. Through the use of comics, Spiegelman allows the reader to draw their own conclusions within the parameters of the panes of the comic. Unlike reading a textbook in which the author describes every detail about the subject matter, comics allow for the reader to draw their own conclusions from the information given to them. Also by reading a serious comic such as Maus, we are able to break away from Maus has an interesting way in approachingRead MoreThe And The Dark Knight And Shows Like The Walking Dead Comic Book Based Properties1688 Words   |  7 PagesComic books, in todays rise of all that is geek it is hard to avoid hearing about the next comic that is being adapted into a movie or TV show. With films like The Avengers and The Dark Knight and shows like The Walking Dead comic book based properties are taking over most of pop culture today. Yet, despite all the attention on these properties there is still an overwhelmingly popular misconception that comics are â€Å"kids stuff.† Yet, unbeknownst to the overall public in western society comics areRead MoreThe Cartoon The Killing Joke 1376 Words   |  6 Pagesmovie this is from? It is actually from a wildly popular comic book called â€Å"The Killing Joke†. Although appearing to be childish, comic books show many adult themes such as violence, gore, and pornography, thereby making them unsuitable for child ren. Violence is a common theme seen in many different types of entertainment. We see it all the time in movies, T.V. shows, and video games. However, when there is violence present in comic books they tend to go beyond what we expect. It could vary fromRead MoreTransformers: Revenge of the Fallen1588 Words   |  6 Pagesthe term, of the motion picture was at least slightly accurate. But it was not just he who was dismayed by the lack of cinematic finesse; the movie critique website Rotten Tomatoes defines the movie as, â€Å"a noisy, underplotted, and overlong special effects extravaganza that lacks a human touch† (rottentomatoes.com), and Metacritic, a media critique website that uses a numerical formula to judge a piece’s quality, gave â€Å"Transformers† a 35%, which, according to them, means the movie was â€Å"generally unfavorable†Read MoreThe Comics As New Form Of Communication1684 Words   |  7 PagesReenvisioning Comics as New Form of Communicat ion It is a truth universally acknowledged that as man has evolved into a more complex being, the appearance of pictures has gradually been replaced by words. As children mature, they are often encouraged to read lengthy novels as opposed to comics, which are deemed to be childish and simple. However, this denies them the potential that comics can offer in terms of communication and creativity. In his graphic essay, Show and Tell, comic artistRead MoreJohn Lewis And The Civil Rights868 Words   |  4 Pagesdocuments. It is about Congressman John Lewis of Georgia and how he became involved in the Civil Rights. The difference with this book is the medium chosen for the work of art. Lewis, also the author, chose to present this information as a graphic novel. He got his inspiration and idea for this from a comic he read in the 1950s. This answers as to whom the book was actually written for since what adult reads graphic novels. This novel is intended for the younger generat ion and to help them

None Persuasive Essay Example For Students

None Persuasive Essay Executive SummaryThis business plan details the launch of a start-up company known as the Import Export Company (IEC). The company functions as a middleman in purchasing housewares from manufacturers in China and reselling the products to retail buyers in the US and Canada. The Import Export Company is primarily an independent import/export business. The products we import from China are resold to retail buyers in the US; in addition, we export the products from China directly to retail buyers in Canada. Without maintaining inventory, the company ships the product directly from China to the US and Canada. Our product catalog focuses on housewares products that appeal to trend-minded US and Canadian consumers. Product pricing is geared toward budget-conscious consumers seeking a current look for their homes, without paying upscale prices. In 2003, China was the third largest country trading with the US, importing and exporting a combined $127 billion in goods (US Census Bureau, 2003). As of November 2003, China exported $25.1 billion in goods to the US, up 25.8% over 2002 (US Department of Commerce). The IEC has developed initial relationships with manufacturers and retailers. Our marketing plan targets a market of 160 retailers in the US that specialize in Home Furnishings and Housewares. The company has targeted fifty Canadian retailers that also meet our target market requirements. The owners are contributing $15,000 ($7,500 each) in start-up capital from personal savings, in addition to a loan of $30,000 from friends and family. The loan will be repaid at 6% interest when the company becomes stable in the second year of operations. After initial start-up expenses, the company has a starting Cash Balance of $29,880. The company is forecasting $350,500 in first year sales revenue, with a Cost of Goods projected to be 60%. Cost of Goods directly reflects our targeted 40% profit margin. We anticipate doubling our sales revenue for the first three years of operations as we develop our manufacturing and retail buyer relationships. Sales revenue increases in our second year to $701,000 and $1,402,000 in our third year. The company projects a Net Profit of $40,665 in our first year of operations, increasing to $139,944 in the second year and $317,688 in the third year. Our Cash Flow objective in the first year is to not allow our Cash Balance to fall below $15,000 in any given month. We anticipate a Net Cash Flow of $17,103 in our first year of operations, increasing to $28,382 in our second year and $114,564 in our third year. Our projections show a Cash Balance of $46,983 in our first year, increasing to $75,365 in our second year and $189,928 in our third year. ObjectivesThe objectives of the Import Export Company are to: Generate first year sales of $350,500, doubling annually for the following two years. Establish additional strategic relationships with manufacturers and retail buyers representing retail stores in the Home Furnishings and Housewares sector. Maintain net margins of 40%. MissionThe IEC imports home furnishing and housewares products from Chinese manufacturers at the lowest possible price for resale to home furnishings and housewares retail stores in the United States and Canada at competitive prices to generate volume unit sales. Company SummaryThe IEC is primarily an independent import/export business. We will import (buy) products from manufacturers in China and resell these products to retail buyers in the US, in addition to exporting the products for resale to retail buyers in Canada. As a start-up company, our primary business will be locating and sourcing unique housewares products that appeal to trend-minded US and Canadian consumers. Our sourcing will focus on housewares product manufacturers in China, from whom we will identify products for inclusion in our product catalog. We will market our product catalog to direct buyers for home furnishing and housewares retailers in the US and Canada, to whom we will sell the products. When product orders are obtained from retail buyers, an order will be issued to the manufacturer, who then produces and ships the product directly to the retail buyer. Company OwnershipThe company is co-owned by two individuals who will each maintain 50% ownership of the company. The owners have extensive experience in importing goods from Asia and selling to retail buyers in the US and Canada. The company will be formed as a Limited Liability Corporation. The company will obtain local and state business licenses. Additionally, the company will apply for an Employer Identification Number from the federal government. The company will be located in California, housed in a leased, 200 square foot furnished office space and will carry adequate business insurance. The company will not warehouse or store products, as the company will function as a middleman. ProductsThe IEC will focus primarily on importing home furnishings, housewares, and giftware products. The products will be selected for their appeal to trend-minded consumers in the US and Canada, primarily purchasers that are between 25-45 years old and concerned with current decorating trends. Products with a high value/low price position will be identified for inclusion in our product catalog. The products offered in the Import Export Companys brochure will include: Candles and candlestick holders Picture frames Clocks Throw pillows Decorative tabletop items Although products are primarily non-branded in that they do not bear any manufacturers brand name, we will provide private label orders of all products, allowing the buyers to place their companys identifying marks on the products. Private labels are generally thought to be good values by the consumers. SourcingFor sourcing imported products, the company has developed strategic relationships with several manufacturers in China. The company will focus its sourcing efforts during the first year in identifying additional manufacturers and products for inclusion in the company catalog. Sourcing goals for the next 12-months include: Developing ten new strategic relationships with manufacturers in China Identifying 20-30 new products for inclusion in the company catalog We will obtain sourcing contacts by establishing communications with manufacturers and sending email, letters, and faxes to companies identified as potential resources. We will request personal meetings with representatives of the manufacturing companies and travel to China to meet one-on-one with the companies. These resources will be identified through: Import/Export industry publications International Ch amber of Commerce Import/Export industry trade shows Internet research for housewares manufacturers in China World Trade Centers US Department of Commerce Additionally, the company has developed strategic relationships with freight forwarders and customs brokers to manage the logistics of all orders. TechnologyThe company will incorporate technology advances for logistics, order management, and online publishing to help automate the order and delivery process. Future ProductsThe company will continuously update its product catalog to include the most current home furnishings trends, remaining focused on small, high-volume products within the home furnishings sector. Products that have fallen out of fashion will be removed from the catalog unless they consistently receive buyer orders. Market Analysis SummaryThe IEC trades in the international import and export industry. The import/export industry in 2003 represented $1061 billion of goods imported into the US, an increase of 8.4% over 2002. US exports totaled $928 billion, reflecting a 3.9% increase over 2002 (US Department of Commerce). The company focuses on two areas: Import: The IEC imports consumer house wares products from China for resell to US retail buyers. In 2003, China was the third largest country with which the US trades, importing and exporting a combined $127 billion in goods (US Census Bureau, 2003). As of November 2003, China exported $25.1 billion in goods to the US, up 25.8% over 2002 (US Department of Commerce). Export: The IEC exports consumer house wares products from manufacturers in China to retailers in Canada. In 2003, Canada was the largest country with which the US trades, importing and exporting a combined $292 billion in goods (US Census Bureau, 2003). As of November 2003, US exports to Canada totaled $156 billion, up 4.9% over 2002 (US Department of Commerce). For import/export assistance, the company will utilize the consulting services of the following agencies:The Small Business Administrations (SBA) Office of International TradeThe US Department of Commerce International Trade AdministrationThe Export-Import Bank of the United StatesThe International Chamber of CommerceThe World Trade CentersMarket SegmentationThe Market Analysis chart indicates that these two sectors, assuming continued steady growth rates, will reach a combined market of $251 billion by 2008, with a Compound Average Growth Rate (CAGR) of 8.58%. Table: Market AnalysisPotential CustomersGrowth200520062007CAGRImported Goods from China to US26%$25,100,000,000$31,575,800,000$39,722,356,40025.80%Exported Goods from US to Canada5%$156,000,000,000$163,644,000,000$171,662,556,0004.90%Total8.58%$181,100,000,000$195,219,800,000$211,384,912,4008.58%Industry AnalysisThe Import Export Companys customer groups are primarily large retail chain stores that offer Home Furnishings and Housewares at low to moderate pricing. According to Dun and Bradstreet, in 2004 the Home Furnishings sector represents a $546 million industry with 347 major participants. Conservative estimates forecast an annual growth rate of 2% in the US. Manufacturing order sizes have steadily declined as the industry reacted to the worldwide recession of recent years. Large retail chains have grown through mergers and acquisitions, while buyers have increased their buying power through consolidation. Vietnam Persuasive EssayAfter identifying products that meet our criteria, we will request an initial Request For Quotation (RFQ) from the manufacturer. The manufacturer will respond with a pro forma invoice with the following information:Price per unit in US dollars (including shipping, packing, and insurance)QuantityProduct description Product specifications for weight and dimensionsPacking specificationsPayment TermsThe following are import costs for the example order: CostsCIF (landed cost)$5,000Duty (5%)$50US Tax$10Brokerage Clearance and Reforwarding$30Letter of Credit (.25%)$5Total Landed $5,095 or $5.10 per unitOur targeted markup to retailers is 40% above the wholesale price paid to the manufacturer. For example, if we purchase a product for $5.10 per unit landed cost (including all shipping and insurance costs) from the manufacturer, we would then sell that product to a retail buyer for $7.14, resulting in a net profit of $2.04 per unit. $5.10 + 40% = $7.14The Import Export Company will focus on volume sales orders of at least 1,000 units per retailer order. In this example, an order of 1,000 units at a net profit of $2.04 per unit would result in a profit of $2,040 for the company. $2.04 x 1,000 = $2,040Promotion StrategyWe believe that the most important element of promoting our company is in cultivating and maintaining personal relationships with product manufacturers and retail buyers. We will identify and establish relationships with at least ten manufacturers in our first year. We will negotiate with each manufacturer for the lowest price for each product, along with favorable terms including Letters of Credit. From these negotiations, we will determine an acceptable profit margin and unit pricing for retail buyers in the US and Canada. An electronic catalog will be created, with product descriptions, photos, retail unit pricing, volume price discounts, and credit terms for presentation to retail buyers. Marketing ProgramsAll products will be listed in an electronic product brochure/catalog, maintained in electronic file format. The brochure can be easily updated using off-the-shelf publishing software, operated by the company staff on laptop computers. Pr oduct pictures will be generated at the manufacturers facilities by company staff through the use of photo cell phones. The catalog is easily updated and accessed on the companys website, and can be emailed to customers for immediate review. We will present our catalog in-person and via email to retail decision-makers. The company will also maintain a state-of-the-art website that showcases our current product catalog. The website will provide for online ordering and order-tracking to streamline the logistics process. To reach our sales goals, we will follow the following marketing plan:Make contact with all targeted retail companies in the first three months of operations by sending letters of introduction by fax, email, and direct mail. The information provided to the retail buyers will include our product catalog in both electronic and print format. Follow up with each retail buyer at least three times. Schedule personal face-to-face meetings at the retail buyers office to establish a relationship and present our product catalog in-person, along with samples of the most popular products. Visit major industry events. Annual product conventions generally lead to the discovery of new products and new buyer leads. We will access buyers directories distributed at each event: International Housewares Show (March) New York International Gift Fair (January) Hong Kong Gifts and Housewares Fair (April) The company will maintain a budget for advertising, which will include:Print advertisements in industry publications. Catalog costs for printing and electronic formats. Travel budgets to support calling on each targeted retail buyer. Strategic AlliancesWe believe that our most important alliances are those we forge with our bank, our manufacturers, and our retail buyers. Cultivation of personal relationships with decision-makers within these organizations will position our company to meet our growth goals. Sales StrategyThe companys goal for the first year of operations is to place initial orders from thirty retail buyers. The average initial order is expected to generate revenue of $7,500 per order. We expect to write our first orders in our second month of operations. We assume a six-week lag from the day an order is written to when we receive payment. From these assumptions, we are forecasting initial orders in our first year of sales as: 30 x $7,500 = $225,000 initial order profitWe expect half of these orders to result in reorders beginning in the second half of the year, resulting in the following assumption: 15 x $7,500 = $125,500 Reorder ProfitFrom these assumptions, we are projecting initial first year sales revenue of $350,500. Our sales and marketing goals identify doubling our retail orders through our third year, resulting in sales of $701,000 in our second year and $1,402,000 in our third year. The following Sales Forecast represents our first three years of Sales and Cost of Sales. Direct Cost of Sales is tabulated as 60% of the product sales value, in correlation to our 40% margin. A detail of our first twelve months of sales is provided in the appendix of the business plan. Table: Sales ForecastSales Forecast200520062007SalesInitial Orders$225,000$450,000$900,000Reorders$125,500$251,000$502,000Total Sales$350,500$701,000$1,402,000Direct Cost of SalesInitial Orders$135,000$270,000$540,000Reorders$75,300$150,600$301,200Subtotal Direct Cost of Sales$210,300$420,600$841,200Management SummaryThe company is founded by two individuals who have over ten years of combined experience importing products from Asia and selling to retail buyers in the US and Canada. Additional management expertise will be provided by import/export consultants, a corporate attorney, and an accountant specializing in import and retail. Management TeamThe company is organized by focusing on the three major areas of sourcing, marketing, and administration. The two owners will divide responsibilities between sourcing and marketing. Administration will be handled by an administrative assistant who will manage the office while the two owners spend the majority of their time on the road, cul tivating the companys relationships with manufacturers and retail buyers. Owner #1 is well-versed in negotiating in China and will be responsible for identifying and developing relationships with housewares manufacturers in China. He will additionally be responsible for overseeing the logistics of each order. Owner #2 will be responsible for developing relationships with retail buyers in the US and Canada. A large percentage of her time will be spent making in-person sales calls and traveling to industry trade events. Personnel PlanThe following table outlines the companys personnel objectives. Initially, only the companys administrative assistant will be considered an employee. Both owners will take a distribution of the profits rather than drawing a salary. The owners anticipate taking dividends of $11,000 each in the first year, increasing to $40,000 each in the second year and $100,000 each in the third year. Additional staff will be added in subsequent years, determined by the companys cash flow and personnel requirements. Financial PlanAs a start-up company, we anticipate growth through favorable financing options and cash flow. All sales contracts will be written to minimize our risk by negotiating for favorable credit terms, including Letters of Credit. All transactions will be in US dollars to avoid any foreign exchange risk. The company assumes a 45-day collection period for all billables, reflecting the time required to manufacturer and ship the products to the US. The Import Export Company expects to utilize financing to cover these collection periods. Financing will also allow the company to avoid unnecessary risk and increase working capital. For the purpose of estimating our cash flow, we are forecasting 50% of our sales will be on credit. We will consult with our accountant to ascertain a specific tax rate. For the purpose of estimating, we have set our tax rate at 20%. We do not forecast collecting sales tax, as our purchases are for resale and not subject to sales or use taxes. We will work closely with our bank, which was selected because of its import and export programs. Initially, we will pursue secured financing options, with the bank advancing funds by using the goods we import as collateral. If we default on our secure financing obligations, the bank takes title of our shipped goods. As we are a start-up company, we will not qualify for unsecured financing until we have established a positive credit record with our bank. We may pursue a revolving line of credit through the Small Business Administrations Special Purpose loan programs for exporters, which would allow us to receive pre-export financing through the U.S. Export Import Bank. We may also pursue factoring options. As a start-up, we are primarily focused on maintaining a positive cash flow position. For this reason, a factor that buys receivables with a cash advance in exchange for a 5% fee may be a viable option. We feel that our target profit margin of 40% provides leeway to work with facto rs.