Benji Franklin essays

Benji Franklin essays Benjamin Franklin made many contributions to the American Revolution and the newly formed federal government that followed the war. In addition to being an author, diplomat, and philosopher, Franklin was a scientist who created practical inventions like the bifocal lense, the stove, the chimney, the lightning rod, and the use of electricity as a power source. (Encarta) Franklin thrived in an era known as the Age of Enlightenment where knowledge was based more upon science and reason than religion. Benjamin Franklin ranks among the country's greatest statesmen. Although Franklin was a common man, who possessed some immoral flaws, he ascended to a leadership role in colonial America, Although not formally educated, having attended only two years of grammar school (Spectrum Biographies), Franklin was a very intelligent man. He was also an astute businessman. His business ventures included the purchasing of the Pennsylvania Gazette (Spectrum Biographies), which after his improvements was considered one of the best colonial newspapers in America. In addition to the Pennsylvania Gazette, he wrote the Poor Richards Almanac, which was much referred to by a colonial America. In 1731, Franklin founded the first public library in Pennsylvania. Several years after establishing the first public library, he established the first fire department, a police force (Morris), and the academy of Philadelphia, which is today known as the University of Pennsylvania. (Spectrum Biographies) In 1748, Franklin sold his printing business and two years later was elected to the Pennsylvania Assembly where he served for sixteen years. In 1753, Franklin was appointed deputy postmaste r general for the colonies. In 1754, he became a delegate from Pennsylvania to the intercolonial congress. Franklin served as an important diplomat during the American Revolution. He was sent by the colonial congress to England to petition the King for the right to levy ...

The rational emotive behavior therapy

The rational emotive behavior therapy The rational emotive behavior therapy (REBT) approach can be applied in dealing with most of the clients’ problems. The REBT approach rests on the premise that the events that occur in our lives do not upset us, but the beliefs held by each individual makes us anxious, unhappy, depressed, and enraged. The use of this approach, coupled with values and code of ethics, enables us to teach some of our clients on ways to become happy.Advertising We will write a custom report sample on The rational emotive behavior therapy specifically for you for only $16.05 $11/page Learn More While dealing some of the clients, it may be important to adopt both instrumental and terminal values. Instrumental values are permanent in nature and they form the core values of what an organization or a group believes in. Some of the instrumental values adopted include, ambition, sincerity, honesty, courageousness, responsibility, politeness, a keen sense of evaluation, confident iality, trust and obedience. All these values are applied while listening to clients and when deciding on the most appropriate plan that can be used in addressing the client’s issues. The instrumental values act as a gate pass to the terminal values. On the other hand, terminal values are defined as the goals that an organization, group, or an individual aim to achieve in the long run. Some of the terminal values applied in our case include, seeing happy families, instilling happiness and inner harmony in our clients, a sense of accomplishment, true friendship with our clients, exhibiting degree of wisdom while addressing some of the clients’ problems, ensuring that our clients live comfortable and enjoyable lives, and social recognition. All terminal values are achieved when client problems are solved or assistance on the same is offered. One of the applied theories of prejudice formation is the belief theory of prejudice. The belief theory of prejudice â€Å"suggest s that prejudice results from an aversion toward individuals who hold beliefs which are incongruent with one’s own† (Dienstbier, 1972), p.146). In relation to the study, the belief theory of prejudice is applied in a more positive way in addressing the issues and problems that most of our clients face in their day to day activities. Real life observations and the psychological evidence among clients aid in shaping how experienced problems can be solved. While addressing the issues and problems of our clients, the group adopts some codes of behavior to enhance professional-client relationship. According to Bayles (1981), an appropriate ethical conception of the client by cultivating a professional relationship with him/her gives the client freedom to determine the extent to which his/her life is affected, thereby warranting the client to make some decisions.Advertising Looking for report on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The main focus of our group is allowing clients to express themselves. At the same time, we are also able to play the role of professionals. Since clients lack the professional knowledge and expertise required in addressing their problems, we assume fiduciary duty. Although the client assumes a significant responsibility and authority in decision making, as professionals we provide special care which is worthy the client’s trust. Discretion is another code of ethical behavior that our group adopts while addressing the issues of our clients. To begin with, discretion is a broader concept of confidentiality and privacy (Bayles, 1981). This means that not only is the client’s information kept confidential but the value of privacy is observed keenly. The implication made is that we do not meddle with a client’s business which is unrelated to the problem we were hired to undertake. A Client’s private life, welfare, and behavior are ke pt discrete thus gaining the value of trustworthiness. As noted by Bayle (1981), confidentiality is an element of responsibility of discretion. Therefore, confidentiality is highly safeguarded while dealing with our clients and so is their privacy. Another element used is competence which has been considered as the highest moral characteristic. As a group, we take our clients request with high level of esteem, responsibility, and respect. In addition, the requests and the needs of clients are handled with potential competence to ensure a good reputation. In cases whereby the issue is beyond our specialty, advice is offered to the clients since clients lack the ability to know when a different type of specialist is required. This has always acted as a driving force of the group in meeting the client’s needs and demands. Honesty also is applied in addressing the client’s problems and issues. In summary, both terminal and instrumental values are adopted by our group while dealing with clients’ problems and in running the group. Some of the terminal values applied include seeing happy families, exhibiting degree of wisdom while addressing problems, instilling happiness and inner harmony in our clients, a sense of accomplishment, and true friendship with our clients among others. The instrumental values include trust, honesty, confidentiality, and a sense of responsibility among others. The belief theory of prejudice is applied via the observation of the behaviour and the attitudes of the clients in a positive way. Some of the codes behaviour adopted from Michael Bayles includes discretion, honesty, trust, privacy, and confidentiality. Lastly, competence and fiduciary duty are applied while addressing issues affecting our clients.Advertising We will write a custom report sample on The rational emotive behavior therapy specifically for you for only $16.05 $11/page Learn More Reference List Bayles, M. D. (1981). Professi onal ethics (Obligation to clients). Belmont. CA: Wadsworth Publishing Co. Dienstbier, R. A. (1972). A modified belief theory of prejudice emphasizing the mutual casualty of racial prejudice and anticipated belief differences. Psychological Review, 79(2), 146–160.

B1- Financial Management Essay Example | Topics and Well Written Essays - 3000 words

B1- Financial Management - Essay Example If a firm becomes competent to establish this optimal capital structure, then it provides maximum returns to shareholders. In spite of this appeal by Modigliani and Miller, the optimal capital structure has not been found by researchers. This forms the basis of evaluation of the model depicted by Modigliani and Miller (Simerly & Li, 2002). The research paper is based on different arguments related to the approach of Modigliani and Miller with respect to its propositions. Modigliani and Miller have proposed two models in this context where one is with effect of corporate taxes and the other in absence of the corporate taxes. The objective of this paper is to critically evaluate the models and present a critical understanding of the Modigliani and Miller propositions. The paper also deals with the identification of certain critical issues associated with the models and demonstrates the analyses of the issues. The purpose of the paper will be fulfilled by embracing different criticism of the two models and evidences related to their practicability. During the Belgium Tax Reform of 1982, the cost of equity was 13%. The cost of equity was tax deductible at the level of corporate during 1982-1983 for equities that were newly issued. The following consequences of the situation were evaluated that depicted the propositions of MM approach when tax rate was considered: equities were issued in highest quantity during the period 1982-1983 which was more than that during the last 13 years. The Belgian stock market increased by 40% in December 1981. The consequences implies that since expected equity return increases with the amount of borrowing in the presence of corporate taxes, hence people strived towards buying more equity (Rao, 2010). In MM Model of capital structure without taxes, markets are assumed to be perfect that means there are no taxes, no lawyers and no costs of bankruptcy. Now, on condition of market being perfect and efficient, Modigliani

Corporate finance Assignment Example | Topics and Well Written Essays - 2750 words

Corporate finance - Assignment Example Stock market index is considered as one of the important economic indicators for the government to watch and formulate its economic policies and strategies to appropriately deal with the economic situation in a country. The benefits of capital markets in a country are multifarious. The capital markets play an important role in capital formation of the country which is essential for the governments’ plans with regard to investment in various sectors of the economy for a balanced economic growth. The governments are not in a position to effectively intervene in the economic process of the nations due to ever-increasing proportion of non-plan expenditure in the budgets. Government spending is very important for generating employment when there is slowdown in economy, to prevent recession. Therefore, the diminishing proportion of funds allocated to plan expenditure by the government should be compensated by private investment through stock markets for maintaining the pace of economic growth. Due to inefficiency of the public sector undertakings and their poor contribution to the economic development in spite of heavy investments made in these undertakings in countries like China and India there has been perceptible shift in policy making by the governments. Most of the public sector undertakings have been privatized by selling their shares in the open market by listing these companies in the stock exchanges by these governments. It has also been noticed that these undertakings’ performances have increased significantly after privatization. These companies are now competing with private companies and are able to mobilize funds for their expansion through the stock markets. This has reduced the financial burden of the respective governments considerably. The stock markets play a crucial role in developing the savings habit of the people. The stock markets are responsible to a considerable extent for entrepreneurial development

Theological Themes In The Chronicles Of Narnia Religion Essay

Theological Themes In The Chronicles Of Narnia Religion Essay Four siblings, Peter, Edmund, Susan and Lucy, were evacuated from World War2 to Professor Digorys country house. There was a huge wardrobe in one room of his house. The adventure began when four siblings pass through the door of a mysterious wardrobe into Narnia held captive for a hundred years under the spell of the White Witch. Lucy was the first to enter Narnia. When she returned the others do not believe her story of Narnia. But Edmund entered Narnia too. Finally, however, all four siblings passed through the magical land. Three of siblings joined forces with talking animals who are faithful to Aslan(Turkish for lion)  [1]  , the king of beast, creator of Narnia. Edmund, however, turned betrayer and went over to the White Witchs castle. Aslan paid the terrible cost of Edmunds betrayal by sacrificing his life to save the Edmunds life. With Aslans sacrificed on the Stone Table, the power of magic was broken. Narnia was freed since Aslans resurrection. The creatures that the Whi te Witch had turned to stone were freed by Aslan. The four siblings spent several years in Narnia, growing up into young adults and reigning as kings and queens during Narnias Golden Age. Eventually the four siblings returned to their own world. The Theological Themes The Chronicles of Narnia The Lion, the Witch and the Wardrobe- is well known book in the world. The Author C. S. Lewis tells several theological themes through this book. This essay will discuss the theological themes of The Chronicles of Narnia. First of themes is the temptation. When the White Witch met Edmund, she tempted Edmund with Turkish delight. It was so delicious for him so he wanted some more. She asked for him, Son of Adam, I should so much like to see your brother and your sisters. Will you bring them to me?  [2]   When Edmund had Turkish delight, also he had greed. He tried to bring his family and revealed the plan that Aslan is gathering army. Because he wanted get some more Turkish delight and also wanted to be a prince. Thats results, he was trapped into the prison and Aslan was died. The bible says, Each one is tempted when, by his own evil desire, he is dragged away and enticed. Then, after desire has conceived, it gives birth to sin; and sin, when it is full grown, gives birth to death (James 1 : 14-15). One of the problems with sin is addictive.  [3]  It separates us from God. So, how can we overcome temptation? The bible says, Submit yourselves, then, to God. Resist the devil, and he will flee from you (James 4:7). Second of themes is the spiritual gifts. Father Christmas brought gifts for each of siblings. Peter got the sword and shield. Susan got the bow and quiver of arrow. And Lucy got a diamond bottle of healing cordial and a dagger.  [4]  These gifts are tools that will help them fulfill their calling and face the challenges.  [5]  Jesus sent the Holy Spirit to each one of us. Now to each one the manifestation of the Spirit is given for the common good (1 Corinthians 12:7). All these are the work of one and the same Spirit, and he gives them to each one, just as he determines (1 Corinthians 12:11). Each one of Christians have own special spiritual gifts from God. The last of themes are suffering and resurrection. Aslan is a redeemer. Jesus suffered and died on the cross for our sins. The results, we were freed from sins by his the redemption. Moreover, he resurrected from the death and fulfilled the covenant. Aslan is very similar as Jesus. First, he died on the Stone table for Edmund who betrayed him. Secondly, he resurrected from the death and he set free those the White Witch has held captive and turned to stone.  [6]  The last one is that the Bible tells us, He committed no sin, and no deceit was found in his mouth. When they hurled their insults at him, he did not retaliate; when he suffered, he made no threats. Instead, he entrusted himself to him who judges justly. He himself bore our sins in his body on the tree, so that we might to sins and live for righteousness; by his wounds you have been healed (1 Peter 2:22-24). In conclusion, there are several theological themes in the Chronicle of Narnia. However, this is not a bible story but fantasy story that based on the authors theological faith. I received impression through the author. Because, every Christian have faith but they dont express their faith. However, C. S. Lewis expressed his faith through his gift from God that is writing. The more application of gifts is, the better gifts will have.

William Shakespeare :: essays research papers

William Shakespeare Born on April 23, 1564 in Stratford-Upon-Avon, England. His father John Shakespeare and his mother Mary Arden. W.S. was able to attend grammer school and learned Greek and Latin classics (this is comparable to college education today). At age 14 his father lost the family fortune and remained poor until his death At 18 he married Anne Hathaway in 1582. She was 26 years old. They had three children Suzanne(1583) and the twins Hamnet and Judith(1585). In his mid-twenties he left Stratford(supposedly because of poaching on the Queen's land) for London. His first job with Richard Burbage's men was as an osler; next an actor. No one knows what he was doing during 1585-1592. By 1592 he had become known in London as an actor and playwright; his rise was rapid. Queen Elizabeth 1 supported the arts and the theater. In 1592 a plague closed the theaters(Shakespeare wrote poetry during this time to support himself). In 1593 a brief reopening of the theater happened. In 1594 theaters reopened. The troupe became the Lord Chamberlain's Men set up on a servant co-op structure. Requirements for actors: 1. loud voice 2. sing and play instruments 3. good swordsman 4. good memories During this time he wrote many comedies: Comedy of Errors first of any status. Histories were written in support of the gov't. This is where they were receiving much of the financial support so they wanted to keep the gov't (Queen) happy. W.S. was a major stockholder in the theater. 1597-bought New Place in Stratford(2nd largest house) 1599-Lord Chamberlain's Men bought land and built the Globe Theater in Southwark(South Bank of the Thames River). W.S. owned 1/10th 1603-Queen Elizabeth died. King James took reign of England. He loved the arts more than the queen. The name was changed from Lord Chamberlain's Men to the King's Men. 1608-Added to the Globe Theater by buying the Black Friars Theater and giving performances there also. W.S. owned 1/7th 1613-Fire at the Globe during a performance of Henry 8th; rebuilt within a year. Left comedies and histories to write tragedies soon after the Globe reopened. Sonnets-published in 1610 but circulated earlier. First Tragedy: The Tragedy of Hamlet

Chain Gear Limited. Objectives, Mission, Products Essay

Chain & Gear Limited is a new company that will provide high quality bicycle accessories. Chain & Gear Limited is scheduled to start operations on January, 2014. The company will provide four types of accessories that include saddle bags, Led Bicycle, Air pump light and iPhone bike mount. These products will help improve the performance and safety of bicycles Chain & Gear Limited will target small and medium sized companies, wholesalers, retailers and within the Northern part of Michigan including Detroit and surrounding areas as well as Southern Ontario. Our products will be positioned as high-end accessories. Currently there are no other companies selling these accessories in the Northern part of Michigan. The potential market for company’s product is promising. Currently there are over two million bicycles owners in Michigan. We are seeking  £ 1 million to be used in the production, packaging, marketing and overhead as well as for short term capital needs. The company plan on achieving direct sales of  £100,000 in the target market in the first year of operation. The company plan to market their products aggressively in order to realize high profits. However, the company has ceased selling ‘2i’ bike helmet. Objectives Sales of  £1,000,000 in June 2014 and  £1.5 million by December, 2014 Gross margin higher than 75% Mission                  Chain & Gear Limited offers reliable, high-quality products. The company must maintain financial balance, charging affordable prices to their customers. Company Summary                  Chain & Gear Limited is a new company that will be providing unique accessories such as saddle bag, iPhone bike mount, LED Bicycle Air Pump Lights and coffee cup holder. As a company grows it will focus improving its product to keep abreast with technology. It will also form alliances with other companies (Petrie, 2008: p12).  The total start-up expense which includes legal costs, stationery, logo design and related expenses comes to  £1 million.  £800,000 will be raised through your bank and the remaining  £200,000 will come from personal savings. Start-up assets that are required include  £50,000 in short-term assets like office furniture and  £150,000 in initial cash will be used to handle the first few months of operations since the sales and accounts receivables plays through the cash flow.. The firm’s offices are located on lower side of Ann Arbour, Michigan. Products                  Chain & Gear Limited offers high quality new products that will change the structure of bicycles and also improve iPhone bike mount: The iPhone Bike Mount for iPhone allows one to attach an iPhone to a handlebar of the bicycle such that one can use GPS or an appropriate app to track one’s position, speed or distance travelled while one is still riding. The iPhone Bike Mount is a weather proof case that has a welded touch-sensitive membrane that lets your iPhone be completely protected from effects of the weather and still be fully functional. The inside of the iPhone Bike mount case is lined with silicones that assist in shock resistance. The iPhone Bike Mount pivots so that you can use the iPhone in a portrait or in a landscape mode. It has a membrane protected openings for front and rear camera lenses that lets one take video or pictures while still riding. It also have a recess in a silicone liner that accepts charge cables which is suitable for stems and handlebars with a diameter of 36 mm (1.6†) or smaller.It has a case dimensions of 13.2 Ãâ€" 8 Ãâ€" 3 cm (5.8 Ãâ€" 3.2 Ãâ€" 0.7†), case weight of 90 g (3.0 oz.) and a bracket height of 1 cm (0.4†) (Weston,2011: p.27). Saddle bags                  Saddle bags carry tire inflation kits, tools, spare tubes, , keys, and the like. Saddle bags offer easy mounting, convenient access and an out-of-the-way position underneath your saddle. Saddle bags are sleek and small. They are ideal multiplicity of cycling styles such as a weekend warrior, hard-core commuter, touring expert, both on-road and off-road. They have features such as Rear Zipper Closure, Inner polyester pocket on the side, Safety light attachment, post attachment, Inner mesh pocket on lid, Stiffener along top and bottom of bag, Reflective elements on lid, three Adjustable side Velcro straps for saddle bags attachments and one Velcro rear strap for the seat. They are available in black and blue colour, Small, Medium and Large. Their measurement is (H x W x D): (S) 4.75†³ x 2†³ x 2.75†³, (M) 5.5†³ x 2†³ x 3†³, (L) 6†³ x 2.75†³ x 3.5†³, weight: (S) 1.05 oz., (M) 1.2 oz., (L) 1.4 oz. And fabrics: S70DL Polyamide siliconized / 210D Diamond Rip stop PU coated Polyamide (Weston, 2011: p.23). LED Bicycle Air Pump Lights                  LED Bicycle Air Pump Light installs air tap easily on the tire and flashes vibrant colours when one wheel around. It has an assortment of, Yellow, Red, Blue and Green, giving one’s roadside style a funky and bright edge. LED Bicycle Air Pump Lights functions by enhancing visibility and alertness of oncoming traffic that they are sharing the road (Petrie, 2008: p.26). Cup holders                  Cup holder enables the cyclist to snap onto handlebar. It is constructed out of two rings and a steel spring without screws and glue. Rings are of different sizes such that cyclists can flip a cup holder over depending on the size of the drink. It comes with little storage cube which fits inside the spring. Our cup holder hold two rings together in order to keep it neat and tidy when it is not being used. Cup holders are available in black, red, and white and green (Weston, 2011: p.36). Competition Comparison                  The competition comes in various forms. Most of our competitor is retailers. Our competitive advantage is that we can buy our products in bulk. This lowers cost such that we can afford to sell at low prices. We can afford to approach other companies and form alliances like amazon.com. The second competitor is Bicycle World. They are already established with good distribution channels. The advantage we enjoy over them is that Chain & Gear Limited sells to wholesalers, retailers and to the company will start with general corporate brochures to help establishing the positioning. This brochure will be part of start-up expenses. Chain & Gear Limited will at first be positioned as a company that offers cheap products. Our main strategy is to build strong loyalty from customers. We will promote our products as the most technologically advanced on the Pricing                  We will price our products in line with the other leading products. A pricing chart is shown below. To support these prices, i carried out a research to determine prices offered by other players. Research involved interviews and conversation. Product Unit Price iPhone bike mount:  £22 Saddle bags  £24 Cup holder  £10 LED Bicycle Air Pump Lights  £40 Promotion                  We will begin promoting our products through the following several avenues. These include Direct mail campaign, campaign for print advertising, Email web promotional campaigns. Company website will be developed to supplemental to these efforts.A direct mail campaign will start immediately with special time-limited pricing discounts for those who place order within one week after the date trading started. Distribution Product will initially be sold through direct sales force and on the company website. Our sales strategy that we employ is directed towards equipping the sales force with a lot of information to help them understand both the product and the market.Cloud computing accounting software is accounting software hosted on a remote server. It provides accounting and finance capabilities to firms in a fashion similar to a Software as a Service business model. Data sent to â€Å"the cloud,† is processed and returned to a user. All the application functions are performed on off-site and not on the user’s desktop.In cloud computing, users can remotely access software applications through the Internet or other networks through cloud application service provider. Cloud computing accounting software frees a business from having to incur the cost, install and maintain software on personal computers. It also permits employees working in a remote or branch office to access the same data and the same version of the software. In most cases, application providers charge based on usage as compared to site license fees that are associated with traditional accounting software deployments. Accounting data backup and disaster recovery is more often than not a part of one’s cloud computing accounting software account (Arias, 2011: p.35). Types of Cloud computingXero                  Xero gives features that are needed in a cloud accounting software. It connects to one’s bank and pulls in transactions on daily basis hence reduce manual data entry. It also does invoicing. They have the developer friendly API which allows third party developers to integrate apps into Xero One of the. It also has capabilities of bank reconciliation. Xero are plain smart. It will automatically match the transactions that are downloaded from one’s bank to transactions he or she created in Xero to help lessen the reconciliation process (Arias, 2011: p.36). It is generally considered as one of top accounting apps in Apple App Store. They target the mobile entrepreneur who is enabled to use their iPad for accounting purpose. Wave is a cloud accounting system that is for free. Wave connects with one’s bank such that one can categorize his or her transactions. It’s a fairly simple system to use. The learning curve is quite low. One can snap pictures of receipts and are uploaded into the receipts tab in Wave. Wave will then attempt to categorize and extract the key data needed.For a start up company Xero is recommended. This is because it can be downloaded easily using a smartphone. It also reported to learns on the go such that it attempt to predict your future transactions based on the past transactions (Arias, 2011: p.45). The management team for Chain & Gear Limited is a diverse group that has strong skills in marketing and sales, finance and operations. Our primary criteria for hiring these executive positions are based on extraordinary past achievement. Mr Chan brings 25 years of marketing and executive management expertise. Immediately prior to Chain & Gear Limited Mr Chan was CEO of ABC Corporation. He successfully reorganized the company, streamlining operations and improving profitability. He has held different management positions Mr Ricky has MBA from the San Jose State University. Jane Doeseski will join Chain & Gear Limited after ten years at EFG Software, Inc. She served recently as Senior Marketing Director and holds an MBA degree from Harvard University. Jon Smyth will join Chain & Gear Limited as Vice President of Finance. He worked. He worked in CDE Widgets, for 12 years, holding many executive finance management positions. Mr Smyth has a strong financial background and experience at both start-up and large corporations. He graduated from Berkley University with a degree in Accounting. The Financial PlanFinancial Needs Summary                  Investment funding needed for the capital expenses and operating expenses that are for the first year of operation. Computer/Electronic Equipment  £90,000 Office Furniture  £16,000 Marketing Materials/Promotions  £215,000 Office Lease for one year  £60,000 Utilities  £12,000 Inventory/Packaging Setup  £35,000 Salaries/benefits  £780,000 TOTAL Financing Needed: =SUM(ABOVE)  £1,208,000.00 Revenue Model                  Chain & Gear Limited revenue will be raised through product upgrades, sales, and annual renewals of the support contracts. Future ways for revenue include product training workshops and a bi-monthly magazine. In the first three months, financial statement is based on projections for sales for the first Phase. The second Phase will start in March of 2014; phase three in June of 2016 while the fourth phase will begin in September of 2014. The second assumption is that sales projected for year one are  £1.2 million. Commissions on sales are figured on 75% of total sales (Assuming that 30% of the sold units will come from the sales in the website as well as other direct response sales). Commission rate is 12%. Financial Statements are in the Appendices of the business plan. References Arias, T. (2011). The cloud computing applications handbook: everything you need to know about cloud computing applications. S.l.: Emereo Pty Limited. Petrie, K. (2008). Bicycles. Edina, Minn.: ABDO Pub.. Pinson, L. (2005). Anatomy of a business plan: a step-by-step guide to building a business and securing your company’s future (6th ed.). Chicago, IL: Dearborn Trade Pub.. Velte, A. T., Velte, T. J., & Elsenpeter, R. C. (2010). Cloud computing a practical approach. New York: McGraw-Hill. Weston, O. (2010). Bicycle accessories and repair supplies: bicycles, motorcycle accessories, motor accessories ([Nachdr. der Ausg.] Montreal ; Toronto ; Weston ; Winnipeg ; Vancouver, Canada Cycle and Motor Company Limited, 2010. ed.). Bremen: Europ. Hochsch.-Verl.. Young, P. (2008). Business plan. Chandni Chowk, Delhi: Global Media. Source document