Criminal Law Coursework Example | Topics and Well Written Essays - 2500 words

Criminal Law - Coursework Example f reckless mens rea as well as evaluate Herring’s viewpoint with regard to, whether the current provisions in law are satisfactory in as far as reckless mens rea is concerned. Legally, recklessness implies the taking unwarranted risk. The term has brought about numerous debates with regard to the best test to determine it. In course of development of criminal law two main tests have been introduced; subjective and objective tests. R v Cunningham [1957] 2 QB 396 formed the base of testing recklessness. The case introduced subjective test. This means that the defendant’s ability to gauge the risk at hand is questioned as well as the actual action taken that result in the risk. In this regard, Cunningham recklessness seeks to find out whether the person was in a position to foresee the risk involved but then went ahead with actions despite the ability to foresee risks1. The subjective test was carried out in many other cases but was reviewed under the M.P.C v Caldwell [1982] AC 341. This case introduced the objective test which introduced the notion of, Failure of the defendant to take notice of a risk that was obvious and one which any reasonable person should have seen2. Introduction of Caldwell recklessness brought squabbles since it conflicted with Cunningham recklessness. It eventually turned out that both tests had weakness. The problem of subjective test is that it is based on the accused individual’s perception with regard to the matter at hand. The prosecution is thus tasked with proving that the accused person was able to foresee the risk but went ahead to engage in the act. However, it is not easy to prove a person’s state of mind. This test meant that whenever an accused person could prove inability to foresee the risk, acquittal was the only option. On the other hand, Objective (Caldwell recklessness) was also unfair because it led to convictions of many accused persons who, genuinely, were not able to foresee any risk. This aspect was

Consumer Behavior. Answer 4 Questions Coursework

Consumer Behavior. Answer 4 Questions - Coursework Example All over the globe, the use of these status goods is observed and its abuse is also rather evident. Medieval ages definitely did not have status symbols, however their emergence rather proceeded from the 19th century (Denselow, 2010). Now in 2013, the idea of a status symbol somewhat differs from the one before it, and correspondingly 2012 showed an additional side of these symbols and as far as we can go, every year the ranks of these symbols changed, from nice ties, pleasant coats, gold rings to posh cars and houses. Even braces today are a part of the status symbols! Crazy as it sounds, that’s how it goes. Every year brings new modifications which also alter the current trends and fashion proceeding into newer trends every season. Yes, these symbols have no end to their existence. They have existed for years and years, if today wearing a Rolex watch and owning a sumptuous car is the idea of a status symbol, tomorrow maybe a nice villa in Miami would be the part of an ideal lifestyle. It has now become a matter of prestige to own these goods; their fewer occurrences in somebody’s life depict the non-existence of money and low status, which by the upper classes is exceedingly detested. According to them, a person without these status symbols should be led to a scaffold to be punished. It is tormenting to observe such detestation for the people who cannot afford these things. But people even believe in running around in ugly clothes, bad shoes, live without food but NOT without these luxuries. By these explicit reactions, it is rather a matter of prestige now and the denial of this statement by a few would not really matter. The universities, colleges and schools have become a status exhibiting conventional area where people come and compete to win the rank of the classiest, rich and elite person in the whole vicinity. Aren’t these places meant to increase educational programmes; they surely are but the current inclination towards status ha s changed this course into a posh museum of ranking. Modern generation sermonizes this stuff to look more up-to-date, rich and stylish. It is a matter of perception though. To look stylish and gain confidence, you can also get yourself educated, be honest and not practice chicaneries observed by a huge lot: ‘The cult of luxury shopping is spreading’ (Day, 2011). But if the youth prefers to hold on to the status symbols and not the dignified ways, then it is clearly their choice. 1) Do you believe that your peer group value â€Å"status symbols†? Status symbols are the objects of luxuries which are preached all over the world for their high demand. Definitely, with no doubt, not just my peers value them but people all over the world with access to money, or even the ones who aren’t that wealthy, are in a hunt for them to flaunt their monetary status in the society and build a brawny influential image in front of the ones around them. Status symbols do not m ake sense on any intellectual level but they have a lot to do with the social hierarchy. Society here is divided into two sectors the haves and the have-nots. Possessing a status symbol is considered to be a must have and the ones who fail to do so is considered insignificant in today’s age. It is very imperative in today’s world, because the possession of a status symbol signifies your social status, that whether you have crossed the dividing line between rich and poor and how well suited you are to the current

Follow prompt 3 Essay Example | Topics and Well Written Essays - 750 words

Follow prompt 3 - Essay Example In the liberation era, there was marked participation of women in the collective labor, contributing to the surplus production that helped the socialist state industrialize. Nonetheless, this period was also characterized by constrained continuation of patriarchal structure that stipulated the type and value of women labor (Hairong 580). At the juncture, women liberation was realized through the participation of women in labor as opposed to the arduous housework they undertook during the earlier days, but gendered division of labor remained intact. Nonetheless, Women’s voices were vociferous in the debates on new modernization policies, as women liberation was related to the defense of the nation (Rofel 43). The women in the later cohort were however more concerned about their personal welfare. Women in the middle cohort are those who matured during the Cultural Revolution era. This group characteristically resisted authority and managerial authority in the industrial workplace. For instance, the cohort resisted younger supervisor Xiao Ma, whereby ignoring her authority was a significant political project (Rofel 222). By refusing the authority of a woman, the cohort essentially expressed its opposition to authoritarianism throughout the society. Workers rights were valued over the labor itself. Middle aged working women defied authority through activism and had extreme attitudes during labor protests. They were opposed to their management’s focus on efficiency by refusing to produce. Their refusal to remain in positions at the shop floor indicates defiance of state power; they exposed the symbolic violence in a natural economic order that is the mainstay of power in the post-socialist modernity (Rofel 19). Therefore, this cohort was against any form of authoritarian ism in factory and in the country in general. There is a similarity in the way the women

Analysis of Music and Lyrics Essay Example | Topics and Well Written Essays - 750 words

Analysis of Music and Lyrics - Essay Example This song begins with the background of Joy, laughter and merry making on the occasion of Mammy Jinny’s Jubilee or her 2nd year of being an Octogenarian, i.e. 82 years of age. Then they realise that Mammy Jinny is turning 82 and they are very happy to know that. As it turns out to be in the later verses of the song, it becomes a day of celebration, with people coming over with gifts to greet Mammy Jinny and wish her a happy birthday. The singer urges the audience, i.e. the other members around him to sing and dance because â€Å"This is Mammy Jinny’s Day†. He is boisterous and in high spirits asking the girls to hurry up and come along to see the â€Å"sweet birthday cake† that took nearly ten people to bake. The other singer says to count the candles and see if there are only eighty two. He also asks how he would like to have a cake like that baked for him someday. Then the most interesting part begins where the singer narrates that every time the doorbel l rings, there’s some guest or well wisher who is waiting with gifts and presents for Mammy Jinny. From the second verse onwards the lyrical narrative transits into the finer aspects and deeper details of the celebrations. The brand new red bandana that Mammy Jinny is wearing is looking bright and pretty just like Mammy Jinny who seems to be in an elated state. She stood all the while near the door with a smile on her face as the guests and well wishers kept pouring in. Despite being so aged, she still had the energy and spirit of a young woman and greeted everyone with a smile. The narrator is enthusiastic and asks if the people care for some music and dance, then they should â€Å"put their glad rags and come along†. The song is on a high note towards the end with an urge and a temperament to sing and dance with music. History: The song Mammy Jinny’s Jubilee was written almost a century ago in 1913 by Lewis F. Muir (music) and L. Wolfe Gilbert (words). This so ng was written and recorded in 1913, and was a song characteristic and contemporary of its time. Some other recordings of its time are as follows: â€Å"The Band Played On† by Dan W. Quinn, â€Å"After the Ball is over† by George J. Gaskin, â€Å"Paddle your Own Canoe† by Arthur Collins and Bryon G. Harlan. The song like most others by Collins and Harlan Duo represents the African American thought and lifestyle. Similar to our chosen song of â€Å"Mammy Jinny’s Jubilee†, the songs portray the day to day events and emotions of a particular community; they depict tastes and perceptions of different occasions and the way they are celebrated by the African American people. As can be seen from the sheer mirth and joy reflected through the composition and lyrical verses of the song, it shows the importance, love and affection that are showered on the elderly members of the community. A feeling of brotherhood and sharing of common joy is seen through enth usiastic participation of the community members in Mammy Jinny’s eighty-second birthday. They all sing together and bring gifts for Mammy Jinny, and talk about how merrily she greets the guests each time every year, by standing at the door with a smile on her face and a rare energetic burst of youthful spirit even at such an age. Relationships to other music of the time: Some of the other compositions by Lewis Muir and L. Wolfe Gilb

Sport Psychology Essay Example | Topics and Well Written Essays - 2250 words

Sport Psychology - Essay Example This could turn into a motivating environment and drive better performance, provided the person in confident and good in what he or she is doing. However, if the person is not sure of his or her abilities, it could also very well turn out to be an anti-climax as the presence of people would worsen the level of confidence and eventually degenerate the performance of the individual. The concept of social facilitation becomes all the more important when it comes to sports. Since, every sport in the world has an audience, it is imperative that the athlete should be mentally geared to face the audience. In the highly competitive world of mind games, psychological toughness is of Herculean importance. Confidence is a factor that separates the great from the good and it comes with practice and self-belief. Hence, a good performer can be made to do perform better by introducing motivational factors like cheerleaders. If a person is lacking in skill, it can always be made up through hard work and training. However, if this lag is coupled with the pressure of performing under an audience, it will only make things worse (Watt & Ramakers, 2003). Hence, such an individual needs to practice alone at first, in the absence of an audience to boost up confidence levels and to instill faith in his or her own abilities. The next step would be to mentally train and prepare to cope with the pressure of playing in the presence of an audience. A person lacking mental grit needs to put it a lot of effort to face his or her worst fear which is more often than not, failure. If one can overcome this fear, half the battle is won. This process of mentally tuning up would also involve external as well as internal stimuli. The role of external stimulus is usually played by the coach and self-motivation does the rest of the job. A t-test was conducted to understand this phenomenon of social facilitation. A t-test is usually performed to compare and analyse the performance results of two groups. A group of six individuals, comprising of both men and women were asked to participate in an event. The first set of readings was taken with all participants competing alone as individuals. Then, they were made to participate together as a team. The results obtained from this exercise were also tabulated. A rather interesting trend was observed throughout the course of this test. It was observed that all of them took more time to finish the event when they were co-acting. This could be directly inferred from the values of mean and standard deviation in both cases. The mean time while the group was co-acting was 231 seconds compared to a mere 98.6 seconds in the case of individual competition. The standard deviation figures too indicated a similar trend. Usually, standard deviation is used to determine the degree of va riation. In the case of individual competition, the standard deviation was 23.8 and it was 120.6 while the participants were co-acting. This gives a clear indication of social facilitation playing a strong impact on all the individuals present in the group. All the participants performed better when they were competing as individuals. However, their performance was found to deteriorate when they were co

Puritan Essay Example for Free

Puritan Essay During the 1630s to 1660s, Puritans to a vast extent powered the ideas and values on the New England colonies through the political, economical and social development with their belief in religion. Politcally, the did not divide the difference between the government and church. Economically, obtained a work ethic that allowed them to grow, and socially they expanded the knowledge of their religion and education. The Puritans had migrated to New England because they were unsatisfied with the Anglican Church in England and the forming of the Protestant religion. After immigrating to New England a majority settled in Massachusetts forming the Massachusetts Bay Colony along with many other Puritan colonies. They came here in hopes of creating a theocracy, a way to have a new form of government and society. They wanted to escape the Catholic influence they had in Great Britain. They did have some political involvement with town meetings for the townspeople which they did not have in England. The line between church and state was unclear. Many of the colony’s laws were based on the people’s behavior and the Puritan values. As Nathaniel Ward believed state laws should go together with the morals of the church. In the views of Puritans, the government should not have all the power because tribulations will occur and all order should be under the church. As Reverend John Cotton explicated, giving more power to man than is needed will only allow them to misuse it; therefore, they should only allow as much power that God gives to them by his word. God is seen to be the leader, so the church displayed religious rules of the church which the colonies willingly followed. They would not accept anything less from the people other than to serve God and be under his obedience for they lived life for Him. Puritans did not like the idea of freedom of religion. They wanted to be seen as only one religion because they believed having more than one religion would only cause conflict and disagreement. Puritans did not like the idea of freedom of religion; however, Roger Williams saw flaws in the Puritan views of the relationship with church and state. He believed that they should be separate which caused him to be expelled from the church. They did not accept anything other than the belief that church was more important. Politically, Puritans carried their faithful obedience to God and brought government under the church. As they began to settle, their towns began to grow. Churches and schools sprang up to expand the knowledge of their religion. Schools were built to teach the children about the Bible and the importance of it in their lives. The people promised to put all their knowledge of God into the children and servants to the best of their ability (Doc C). With the churches they wanted to expand their theocracy. John Winthrop, the leader in the Massachusetts Bay Colony, wrote that they must all work together as one and help each other so that the could be led to the right path by God. Winthrop says that they are the â€Å"city upon a hill. † With everyone eyes on them they needed to demonstrate the level of their Christianity. If they all have faith together and rejoice together, with the will to better their community God will present help for them. Puritans believed everyone should believe in God. They looked to advance the education in New England with learning because of the effect it would have. They wanted to educate their ministers to stress religion so they built Harvard, the first college. They wanted to stress religion so they tried to teach it to those in school. The Puritans used the educational level of society to influence others of their strong religious beliefs. Puritans believed that a greater outcome will come if they worked hard. They thought prosperity and success would only come if this was done. A hard working ethic was established due to this view and many gained determination. This allowed them to establish a strong commercial economy. They worked mostly on farms, which many were established in the colonies, and traded goods for other goods they did not obtain. Winthrop did fear that his people would have more satisfaction for the wealth rather than the â€Å"piety† that was presumed to bring financial plunder. Many built their economy with the trade of their goods and the farming techniques. Farming took months due to the hard work that came with it and the short growing season. The Puritan commercial economy grew and many gained wealth from this, but they still looked to work hard and for piety for their success. The ideas and values of the Puritans separated them from other forms of people. Their way of thinking and views set up for a religious society was drastically diverse. The political, social, and economical development structured their way of living and their prosperity.

What is a Responsible Enterprise?

What is a Responsible Enterprise? The purpose of this essay is to effectively communicate what constitutes a responsible enterprise. Throughout this essay, the aim is to discuss the changing role of business. Firstly, this essay aims to identify the key global economic and environmental challenges that we face. It will then proceed to set out the understanding of the phrase responsible enterprise, and how acknowledging, understanding and implementing responsible enterprise values and strategies might help address those challenges. It will then proceed to look at the roles and responsibilities of government and non-profit organisations and suggest why greater collaboration between business, government non-profits might be necessary in order to responsibly tackle the challenges that face us. Finally, it will synthesise the contents of the essay and conclude on the global challenges. The criterion of sustainability integrate three firmly interlinked elements: economic, environmental and social, and when successfully combined can lead to long lasting sustainability (Sheehan, 2009). Elkington (1997) proposed the triple bottom line in relation to sustainability, coining together the term people, planet, profit. (Elkington, 1997). The concept of responsible enterprise has a fundamental problem, as people and businesses conceptualise the planet as having abundant resources, hence leading people to believe that economic expansion has countless possibilities (Wadham, 2016). The responsibility does not solely reside with one party, but is contributed to by business, consumers and government. If the efforts of these people are successfully integrated, this triad can shape society (Wetherly and Otter, 2011). With the current status of the world, there are an inordinate amount of challenges that are faced as a global society. This essay will cover two in particular, in rela tion to the pillars of sustainability. The first pillar of sustainability is economic. The need for a favourable economic environment is important for businesses and their ability to grow dynamically. In addition to this, stability enhances the external economic environment in a fortunate way for companies as it creates certainty (Wetherly and Otter, 2014). However, due to the global financial crisis of 2008, uncertainty was spread worldwide and the ripples caused nine years ago are still subsiding. Economists failed to perceive the downfall of the US sub-prime mortgage market and were collectively blamed for starting a global economic crisis (Pettifor, 2017). Being such a wide scale catastrophe, starting with the superpower, a domino effect proceeded worldwide. One such effect had the International labour market describing it as a global job crisis (Shah, 2013). Jobs were cut as employers could not afford to keep them on, as a result people cut back on expenditure and stopped spending as much money which caused businesse s to suffer further. This caused a rift in the business market. It also meant developing countries who were finally improving, were knocked backed once again. As the crisis, caused food prices to rise, commodity prices are fuel prices to soar. Though the immediate focus of this essay is not on the social aspect of sustainably, it has just as much importance. It involves allowing natural communities and individuals to flourish in the present and future. It is a concept that aims to maximise community assets (Georgia Tech, no date). One key global challenge in relation to this, is the water crisis. Due to bad economics and infrastructure, people are dying, in the millions, from inadequate supplies. It affects a shockingly 40% of the worlds population and is increasing (The Water Project, 2016). Completing the triad, is environmental impact and it is becoming more apparent that acknowledging business impact is essential. A sustainable business pertains to organisations efforts for creating human benefits in relation to harmonizing their environmental aspects against their criteria with government and society (Crosbie and Knight, 1995). One major challenge that has created awareness is Climate Change. Involving shifting and uncreditable weather patterns that threaten production of food, to problems such as calamitous flooding due to rising sea levels. (United Nation, 2016). As a result, the impacts of climate change are catalysing negative impacts on the environment. In efforts to control environmental impact, The Paris Climate Change Agreement, made it a requirement for both developed and developing countries to limit their emissions to safe levels, by regularly reviewing their activity (United Nation, 2012). However, in terms of business it was found that only 37% of the wo rlds biggest companies were reporting complete data on greenhouse gas emissions (The Climate Group, 2013). This inhibits the full impact they could have and questions how responsible they are. With responsible enterprise being such a complex phenomenon, there is no consensus, thus no singular definition. The diverse interpretations encompass various concepts including corporate social responsibility (CSR), sustainability and corporate citizenship. Responsible enterprise as a whole is defined as when companies operationalise their corporate responsibilities in all of their strategies and business practices by developing relationships with stakeholders and by working to maximise sustainability of the natural environment. (Waddock and Rasche, 2012: 4). According to the definition provided, the focus of the company should not solely reside in one area, and responsibility should be applied into the core values of the company, in order to enable maximum performance. Along with the vast interpretations there are various models and beliefs about whether it is fundamental for a business to act responsibly. The neo-classical school of thought, believes that businesses can flourish, if a successful environment is created, however this is only possible if the company operates in a free market. As a result, people are free to choose how they behave, without government intervention (Wetherly and Otter, 2014). Friedman (1970) strongly supports this theory, affirming that the underlying principal is to increase profits and whosoever tries to be socially responsible is undermining the previous success a free society has attained, thus making them blind to the true aims of business (Friedman, 1970). However, the global financial crisis proved it was hard to argue in favour of a free market approach, with the collapse of the US free market being a prime example (Reynolds, 2008). Contrary to this belief, Evan Freemanà ¢Ã¢â€š ¬Ã… ¸s (1993) viewpoint is that a company has the responsibility to acknowledge their obligations to indirect stakeholders (Crane and Matten, 2015). In addition, Carrolls (1991) model of corporate social responsibility (CSR) argues the definition of CSR should encompass four levels; including economic, legal, ethical and discretionary or philanthropic responsibilities, as shown in the diagram above (Carroll, 1983). In essence, Carrolls definition brings together a range of interpretations, believing businesses should be conducted with the four elements in mind. However, the stages of the pyramid are not chronological and progressive, because it is possible to satisfy the ethical importance whilst failing to meet the legal obligations (Griseri and Seppala, 2010). Also, the diagram leads you to assume Carroll meant CSR as having a hierarchical nature, therefore leading to believe, the higher you go on the pyramid, the more important the s tage is. However, Carroll stipulates that the economic and legal domains are the most fundamental, while philanthropic responsibilities are considered less important. (Schwartz, 2011:90). An example of a company using CSR strategies is Costa Coffee. They have various initiatives, but one of their most impressive aspects is their alliance with Rainforest Alliance Certified Farms. Farms, forests and tourist businesses who comply with their extensive sustainability criteria are rewarded with the seal of the green frog. This includes meeting Costas environmental protection, economically viable and social criterion. Ultimately they helps address challenges such as deforestation, climate change, alleviation of poverty and helps transform business practices. Costa as a business within the UK use smart coffee machines and 100% renewable energy supply to reduce carbon emissions. They also work in alliance with farmers from England and Wales, therefore contributing to economic growth and supporting small businesses (Costa, 2013). Furthermore, responsible enterprise can be defined using the concept of corporate citizenship (CC). Crane and Matten (2010), believe it should be associated with the corporations action towards governing the social, political and civil rights towards citizens (Crane and Matten, 2010). CC has reference towards the relationship between the individual and the state. In other terms, the rights of the individuals are protected and preserved by the government. Also insinuating that companies have a set of rights and duties to the community (Grisseri and Seppala, 2010). Business ethics is also a part of responsible enterprise. It is a form of applied ethics involving the study of correct conduct in relation to business. Ethical egoism is the perception that the right thing means doing what is best in regards to ones own interest. For example did Coca-Cola implement sustainability to improve their reputation after reports found that the soft drink giant were funding reports that claimed soft drinks were not a cause for obesity (Nestle, 2015). This is a cause for ethical concern as sugary drinks have proven to cause type-II diabetes. Regardless of this they were spending generously to convince researchers otherwise. By doing this, they relate to the theory of a free market by doing anything to gain and increase profits, and disregarding moral issues by lying and bribing. Therefore, it is hard to distinguish whether firms are applying responsible initiatives as a personal interest or genuinely for others, as some claim of being universal, but dont act correctly (Grisseri and Seppala, 2010). Governments should view communities holistically and enact decisions that are mutually beneficial to the environment, economy and health of society (Hitchcock and Willard, 2006). REF. Foreseeing the world demand for sustainability allows governments to adapt by transitioning into an economy that is more efficient. Thus, allowing them to take a lead and come out in a strong position to look out for their industries and communities (Peck and Gibson, 2000). In recent years, the importance of addressing the challenges of sustainability is being recognised by governments at every level (Bell, 2002). A key factor for the government being able to assist positively in all areas of the country, is decentralisation. Centralisation focuses on the retention of authority within the higher brackets of the government. Whereas decentralisation, systematically distributes power and authority throughout the system (Sidana et al., 2015). The need for this system has been acknowledged with the ex-prime minister, David Cameron, recognising and stating centralised national blueprints dont allow local solutions to major social problems and centralisation creates a great distance in our democracy between the government and the governed. (Cameron, 2010). This was further enacted as the Localism Bill came into fruition in 2011 and became an act of parliament. The Localism Act 2011 aims to devolve greater powers to councils and neighbourhoods and give local communities more control. (Localism act 2011 UK parliament, 2011). In regards to the UK government, as a whole, the Green Money Journal (2002) r esearch found that over  £120 billion was invested in institutional and retail funds with active social responsible policies, and sustainable development (Higgs, 2002). In essence, this shows that the government, in the last couple of decades, started to see the requirement of responsibly investing to meet its agendas. This caused for government to intervene. As a result, governments have adopted responsibility of driving CSR, through laws, regulations and tax (Moon, 2004). Firms thrive when markets are operating well, and are simultaneously increasing economic growth. However, allowing markets to take a completely free market approach, doesnt always translate positively. As a precaution, the government sets legislative and institutional frameworks for markets and companies to operate in (HM Government, 2009). By intervening, it means markets are not independent from the government. They intervene through taxes and subsidies, which can be used to influence incentives of firms in the private sector. For example, subsides can be used to increase financial support for businesses with potential, through government grants, soft loans, and taxes (HM Government, 2009). In the way of sustainability, the Environmental Tax was implemented by the UK in order to protect the environment from pollution by promoting positive environmental behaviour and attempting to reduce the damages (Green fiscal commission, 2011). Introduced in 2001, under the environmental tax, wa s the Climate Change Levy (Office for National Statistics, 2016). By businesses demonstrating that they are operating officially and complying with the needs of the environment, they can get relief from some taxes (Environmental taxes, reliefs and schemes for businesses, 2016). This ensures businesses to be more sustainable, due to the actions of the government. In relation to the financial crisis of 2008, the fear spread throughout the entire world economy, instilled confidence in the need for government intervention. This was to inhibit the actions of the market through regulation, in specific reference to the banking sector, in order to prevent history repeating itself (Wetherly and Otter, 2011). An argument for government and businesses collaborating is due to the fact that SMEs equate to 99% of businesses within the EU, making their impact strong (Wetherly and Otter, 2011). They are huge drivers of the economy with 85% of net jobs being created by them, making them favourable. Through the different levels of government, e.g. regional and local, it is easier to provide attention to business growth in one area. It also means SMEs can collaborate with governments, through initiatives, in benefit for themselves, the consumer and the environment. For example, the Welsh government placing  £2m into SMEs to find solutions for the challenges facing the public sector (Welsh Government, 2015). Non-profit organisations (NPO) are also referred to as the voluntary or third sector. Salmon et al (2003) sets out five characteristics for non-profit entities. He states that they are; organisations, private, non-profit distributing, self-governing and voluntary (Salamon et al, 2003). NPOs, have become increasingly present as they have shown to provide a middle way platform, in the sense that previously, dependence was either on the market or the state (Salamon et al, 1999). Most theories of the role of non-profit sector embrace the idea of a trichotomy, which refers to the government, for-profit and non-profit organisations, as they are all involved in the production of goods and services (Powell and Steinberg, 2006). An NPO is exempt from paying tax and is formed for various purposes. The money earned does not financially benefit the trustees and shareholders, but instead is used to pay for its own expenses (Jackson, 2003). This is a main difference between private sector business es and NPOs, as the private sector focuses on the motive of profit (Wetherly and Otter, 2011). Examples of non-profit enterprises include: The Co-Operative, Toms Shoes, and Unicef. In conjunction with these examples, there are other enlightening examples, One World Health is the first non-profit pharmaceutical company that develops medicine at affordable prices for the developing world (OECD, 2010). NPOs therefore acknowledge meeting urgent societal challenges and promoting sustainability. In regards to NPO and Government, awareness has increased that governments who act alone cannot achieve the changes required for sustainability to great effect. As a result, governments need to implement initiatives to increase participation by all sectors of society (Bell, 2002). As a result, partnerships between the three sectors are required. Over the years it has become increasingly apparent that organisations want to work in conjunction with one another. Partnerships are when organisations work together to address tasks by sharing resources, expertise and risk. Furthermore, popular partners of non-governmental organisations has been with the United Nations and Government agencies (Grisseri and Sepala, 2010). To conclude, there are various interpretations and concepts of what constitutes a responsible enterprise. Ultimately, driving sustainability and CSR initiatives are crucial in order to come under the scope of being responsible. Although, this essay only covered a couple global challenges, there are more struggles of the world that are increasing rapidly. These struggles pertain to economic, social and environmental issues. By acknowledging and implementing sustainable solutions we can extend the life of the Earth, increase worldwide social welfare and drive economic growth, in preparation for generation to come. Overall, collaborations are necessary by the government, business and non-profit organisations. By coming together, each can contribute to enhancing sustainability to address the challenges faced. Governments contribute by making sure businesses are aware by implementing legislation and initiatives. Businesses can help by making the products and services they offer make an impact by making consumers aware of the need for sustainability, and also attaining certified stamps to support well established companies that are actively making a difference. Regarding NPOs, they address the challenges by raising awareness, and helping out by investing in the issues that really need help and support. Due to the far reaching involvement sustainability requires. It is evident collaborations are needed as the three models cannot exist in pure form because markets everywhere have already developed in co-operation with the government, voluntary sector and even wider society. References BBC (2008) US superpower status is shaken. Available at: http://news.bbc.co.uk/1/hi/business/7645743.stm (Accessed: 8 January 2017). In-text citations: (BBC, 2008) Bell, D. (2002) Available at: http://www.bus.tu.ac.th/usr/wai/xm622/conclude%20monsanto/bell11062002.pdf (Accessed: 18 January 2017). Cameron, D. (2010) David Cameron: This is a government that will give power back to the people. Available at: https://www.theguardian.com/politics/2010/sep/11/david-cameron-government-power-people (Accessed: 15 January 2017). In-text citations: (Cameron, 2010) Carroll, A.B. (1999) Corporate Social Responsibility: Evolution of a Definitional Construct, Business Society, 38: 268-295 Cassandra Higgs, The UK SRI Market Booms, Green Money Journal February/March 2002, http://www.greenmoney.com/gmj/feb-march2002/3.htm) Costa, 2017 (2013) Social responsibility. Available at: http://www.costa.co.uk/responsibility/ (Accessed: 18 January 2017). Crane, A. and Matten, D. (2016) Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Fourth edn. Oxford, United Kingdom: Oxford University Press. In-text citations: (Crane and Matten, 2016 Environmental taxes, reliefs and schemes for businesses (2016) Available at: https://www.gov.uk/green-taxes-and-reliefs/climate-change-levy (Accessed: 17 January 2017). Friedman, M. (1970) The Social Responsibility of Business is to increase its Profits. The New York Times, September 13. Georgia Tech (no date) What is social sustainability? 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(2014) The business environment: Themes and issues in a globalizing world. 3rd edn. Oxford: Oxford University Press. Case Study: A Italian Restaurant In East London Case Study: A Italian Restaurant In East London The nature of the project is starting a Italian restaurant in east London. We decided a place which is Mile end. Restaurants are one of the most highly regulated businesses. According to the National Restaurant Association, the restaurant /industry sales are expected to reach a record $537 billion in 2007 and there are approximately 935,000 restaurant-and-food service outlets. With 12.8 million employees, the industry is the largest employer. In order to open restaurant, I need to do first business plan. Project objectives Opening new Mezzo-Mezzo Restaurant in Mile End area will meet the following set of objectives: Achievement of companys objective which includes maximisation of shareholders wealth. Fulfil its growth organically. Accomplishing customers requirement such as easy access to our Restaurant and good customer services. Industry Analysis Although the restaurant industry is very competitive, the lifestyle changes created by modern living continue to fuel its steady growth. More and more people have less time, resources, and ability to cook for themselves. Trends are very important and this restaurant is well positioned for the current interest in lighter, healthier foods at moderate to low prices. The Restaurant Industry Today The food service business is the third largest industry in the country. It accounts for over $240 billion annually in sales. The independent restaurant accounts for 15% of that total. The average American spends 15% of his/her income on meals away from home. This number has been increasing for the past seven years. In the past five years the restaurant industry has out-performed the national GNP by 40%. The reasons given by the Folkney Report (November 1994) are 1) lifestyle changes, 2) economic climate, and 3) increase of product variety. There are 600 new restaurants opening every month and over 200 more needed to keep pace with increasing demand. Future Trends Strategic Opportunities The predicated growth trend is very positive both in short and long-term projections. Folkney states again that as modern living creates more demands, people will be compelled to eat more meals away from home. The DMR Industrial Report (April 1995) estimates this as high as 30% over the next five years. In 1988 The National Restaurant Association released the Foodservice Industry 2000 report that forecasted how the industry might look in the year 2000. Some highlights from the panels findings: Consumers will spend a greater proportion of their food dollar away from home. Independent operators and entrepreneurs will be the main source of new restaurant concepts. Nutritional concerns will be critical at all types of foodservice operations, and food flavours will be important. Environmental concerns will receive increased attention. Feasibility Study Financial Feasibility A Financial Feasibility study is an assessment of the financial aspects of something. This project has been assessed in terms of its financial feasibility and it viability in terms of cost and benefit analysis. The benefit that can be derived from this project will outweighs it initial cost. Taking into account performance of restaurant with similar size in Wembley area, I have used those performances as to project the expected cash flows where on average they both generate  £10,000 per week. Since this will be likely because of the recent economic situation, but an am optimistic that this store will be able to general  £10,000 per week. Operational Feasibility I recommends that this restaurant will be able to achieved these targeted payback period of five months to recoup the initial investment. This analysis has been shown below: Revenue per month:  £78,350/5 =  £15,670 Revenue per staff per operating hours:  £78,350/ (10*8) =  £980 as part of company training policy, all staff will be well trained to deliver excellent customer service standard. Revenue per week:  £15,670/5 = £3,134 Social and Environment Feasibility I have undertaken a market a market research and environment scanning to ascertain whether there will be interest on our restaurant, what is the demographic settlement like in terms of food. My study indicated that most people will like our food because we will provide different kind of variety. Timescale In order to open a restaurant, we need to prepare business plan first. It will take around 1 month. About finding location and finding restaurant name will take 1 month. Finance the business will take 2 month because sometimes it takes time. Installation of electricity and equipment will take also 1 to 2 month. And last we need to obtain business licence. Task-1.2 SWOT Analysis SWOT Analysis is a strategic planning method used to evaluate the Strengths, Weaknesses, Opportunities, and Threats involved in a project or in a business venture. It involves specifying the objective of the business venture or project and identifying the internal and external factors that are favourable and unfavourable to achieving that objective. Strengths Brand equity The Restaurant location ( Mile End area ) Consistency of food We will offers consumers choice, reasonable value and great service Price is cheaper than others We have take-away option We have different menu items Weakness Quality and taste of products Our restaurant is new and not established Our restaurant has poor disabled facilities We have limited funds Opportunities A new office complex is being built near by A new housing development is planned Threats The high street brand is moving into the area A main competitor has lowered their prices Our operating costs are set to increase PEST Analysis PEST analysis stands for Political, Economic, Social, and Technological analysis and describes a framework of macro-environmental factors used in the environmental scanning component of strategic management. Political Factors This relates to direct impact of political influences and it impacts our project. In the case of this project local council will support to our business because it will create jobs as well as optimize councils tax revenue. Especially creating job is a major priority for the national government so they will be in support of the project. And also there will be less political risk that will affect this project such as government rejection of the propose moved, increased in tax at present time in very unlikely. Economic Factors The general economic environment shows that spending level among some people individual will fall due to difficulty in gaining credit but most young people with relative disposable income can at least spend and these are the people we are targeting. Social Factors Social factors include the cultural aspects and include health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety. In this area I have undertaken a market research and environment scanning to ascertain whether there will be interest on our restaurant food. My study indicated that most people are Asian in Wembley area and will be interested in our Asian. . Technological Factors Technological factors include ecological and environmental aspects, such as RD activity, automation, technology incentives and the rate of technological change. Here the impact of technological changes which we already possessed will help the company to gain competitive advantages such as e-commerce. Stakeholder Analysis Stakeholder Analysis is a vital tool for identifying those people, groups and organisations that have significant and legitimate interests in specific urban issues. Clear understanding of the potential roles and contributions of the many different stakeholders is a fundamental prerequisite for a successful participatory urban Governance process, and stakeholder analysis is a basic tool for achieving this understanding. The Stakeholders are; Customers Suppliers Employees Shareholders Customers Each of the stakeholders will have different expectation of an organisation. They try to engage with customers. They provide sales information, monthly monitoring of views. Their customer question time meeting help to identify and respond to changing customers needs. Suppliers The relationship of interests between an organisation and its suppliers can be seen as very similar to that between the organisation and its customers, but reversed. They do regular visits, meeting and discussions with suppliers. They have direct relationships with important raw material suppliers. Suppliers stock the business with all its business supplies. Suppliers may want an increase in wages. Suppliers have an interest in ongoing and mutually beneficial business relationships, and they expect to be paid on time. Employees The Company try to engage with employees. They have many ways such as internal communications including an employee magazine and regular business updates. Employees many want an increase in pay rise. Staffs have a very big interest in the business in the form of wages, bonuses, discounts and holidays pensions. Employees interests may be seen as the assertion of certain rights deriving from what is seen to be acceptable in the way in which employees are treated within society. Shareholders The Company have shareholders. They do collection of feedback questions from individual shareholders. Shareholders are the owners of a company. Their only real involvement in the organisation will be at the Annual General Meeting, when they are called upon to approve, by a vote, the overall direction of the organisation and the senior management team responsible for achieving that direction. Oftentimes, the only difference between floating and drowning is the direction. Without restaurant financial analysis, a restaurant may be face down without even knowing it. Restaurant financial analysis analyzes performance metrics such as profits and losses, cash flow, cost of sales and cost of labour. By assessing this data, operators can evaluate their finances and establish systems and structures to keep their restaurant afloat. Restaurant financial analysis performance metrics Profits and losses Whether we are produced monthly or weekly, profit and loss statements give restaurant operators a broad overview of their sales history. But the information only becomes useful when broken down to reflect, cost of sales, cost of labor and other overhead costs. A restaurant financial analysis assesses profits and losses with a critical eye to determine specific areas that should be improved upon. Cost of sales A restaurants cost of sales, sometimes referred to as cost of goods, is the sum of all expenses associated with producing the menu items. Should food costs be running at 20 percent or 40 percent? The answer can vary depending on a restaurants positioning (fast casual, casual or upscale) and menu mix. Restaurant financial analysis can help operators determine where their cost of sales should be by building theoretical food and beverage costs. Cost of labour Cost of labour is another contributor to cost of sales. A fine line exists between overstaffing a restaurant and scheduling enough employees to run a restaurant effectively. Sensible scheduling and employee productivity are the best ways to control cost of labour. In addition, tools should be available to assess mid-shift needs. Many restaurateurs are reluctant to phase out employees in a timely fashion. Restaurant financial analysis can review payroll reports, sales reports and customer counts to optimize scheduling and productivity and decrease cost of labour. When to undergo restaurant financial analysis Opening a new restaurant When opening a restaurant, restaurateurs can use financial analysis to predict their success. A restaurant financial consultant can draft a five-year plan and financial forecast based on industry and segment standards. Financial analysis can also be used to establish financial systems for a new restaurant. Controls for cash handling, inventory, payroll and daily sales reconciliations should be established well in advance of a restaurant opening. By implementing these systems early in the game, a restaurant can effectively monitor them, giving it a greater chance of succeeding financially. Purchasing an existing restaurant Before purchasing an existing restaurant concept, restaurateurs should conduct financial analysis and feasibility studies to determine the profitability potential of the operation. This can be estimated by evaluating patterns and trends in the restaurants past performance and estimating the effect of anticipated changes. Running an operating restaurant Restaurant financial analysis is not just for new operations. Generally, it is most beneficial for restaurants already in operation. Whether a restaurant has been in business for a year or 20, financial analysis can help identify losses and hidden costs. That information will help establish appropriate financial systems or refine existing ones to keep money from slipping through the cracks. Who can perform a restaurant financial analysis? Restaurant financial analysis shouldnt be performed by just any financial consultant. It is best to work with a consultant that specializes within the restaurant industry. The main goal of restaurant financial analysis is to help operators understand how their restaurant can become more profitable. A restaurant-specific consultant can explain the analysis process and their findings in terms that restaurant operators will understand. A financial consultant will know the target performance metrics for specific restaurant categories and the industry as a whole. They can provide guidance for the selection and implementation of point-of-sale and accounting systems and show operators how to get optimum results from these systems. A financial consultant can help restaurant operators build the necessary tools to pull and analyze their own financial reports. Ultimately, financial analysis should be ongoing, becoming an everyday part of a restaurants thinking. Restaurant financial analysis doesnt just keep a restaurant afloat, it helps their business soar. Task-1.3 Market Competitively and Activity This project will fit the business strategic of the restaurant because it will help gain competitive advantage, create new market for potential customers, gain market share in as well as responding to changes in business environment, increase profitability, establish local branch, obtaining new customers, expansion of business and improve companys image which could be achieved since there is an existing market gap which we can fill via Ansoffs matrix. Marketing Analysis shows that this project will make the business more competitive in the following ways: Demographic population: In west London area, the population is very high. There are many Asian restaurants available in the area. And the all restaurants provide good services and good food. Food variety: The social society will be interested in our food because we will provide variety in the food along with music. Market gap: the economic feasibility have highlighted that our competitors are doing well in these area. Industry Trends Studying industry trends is one of the first steps in conducting a market analysis. It will help you identify opportunities and threats in the industry that may affect your profitability. Consider the following Food Service Industry 2000 Trends, reported by the National Restaurant Association: Consumers will spend a greater portion of their food dollars away from home; Competition in the food service industry will be more intense as growth continues; Major food service chains will increase their shares of both sales and units; Independent operators will be the main source of new restaurant concepts; Nutritional concerns will be critical at all types of food service operations; and Service will become a more important point of differentiation. Industry Tends Checklists: Growth in Industry Sales Quick-service vs. table-service Chain vs. Independent Types of restaurants (steakhouses, ethnic) Catering Deli, bakery and takeout operations Monthly/seasonal dining out patterns Industry sales outlook Market Demand Economic trends Consumer confidence Demographic trends Food away from home trends Factors that motivate one to dine out Eating habits of different market segments Menu Preferences Appetizers/soups Entrees Sandwiches Desserts Nutritional concerns Menu pricing Alcoholic beverage consumption Vegetarian trends Restaurant Success Factors New and popular concepts/themes Customer service innovations Pricing practices Food production methods Labour saving techniques Debt-to-Sales ratios and other statistics Legislative and Regulatory Issues Business meal tax deductibility Health insurance Wage and hour requirements Americans with Disabilities Act Competitive Strategy There are three major ways in which we will create an advantage over our competitors; product identity, quality, and novelty high employee motivation and good sales attitude Innovative and aggressive service options The restaurant will be the only restaurant among all the competition which focuses the entire menu on healthy, low-fat cooking. Each of the competitors offers at least one healthy selection on their menu. The target market will perceive the restaurant as the destination location for healthy, low-fat cooking. The main points are Pricing, Location, Reputation, Image/Brand, Choice/Variety, Service and Atmosphere. References www.essortment.com www.awib.org www.mplans.com www.virtualrestaurant.com http://www.bplans.co.uk/steak_buffet_restaurant_business_plan/financial_plan_fc.cfm Part 2 Task 2.1 Resources Materials: Rented property from an individual landlord in west London as a perfect location for the new restaurant to be open, this is critical factor in terms of visibility and easy access of the restaurant for our customers. Equipments: Different kinds of restaurant will require different kinds of equipment. Typically equipment needed to open a restaurant includes a service kitchen (oven, microwave, heat lamps, prep tables and dish washer, fryers, boilers, refrigerators (table, chairs, spoon, glasses and cash registers). Labour: Ten staff normal standard hours (8 hours per day) and contractors the fixed day of work for one month. Finance: Most banks and lenders require you to put some of your own money into the business and contrary to popular belief, they do lend money for businesses. The project financed can be source from long term borrowing from bank in Iceland of  £50,000 to finance the project deliverables. Cost Associated With Resources These are one-off capital cost required immediately to deliver project deliverables. Materials: property rent in west London area will requires a normal rental agreement with the landlord. A deposit of  £15,550 plus one months rent in advance including council tax will be require total  £32,350. Equipments: Kitchen equipment will cost  £10,000, boiler will cost  £2000, till and it maintenance will cost  £12000 and general things e.g. tables, chairs will coat  £8000. Labour: External contractors for refurbishment are expected at  £12,500 this will includes: electrician, refurbishing the restaurant and painting the restaurant. Sources of Finance The project financed can be source from long term borrowing from bank of  £78,350 to finance the project deliverables. They could be approach on the based that this project will recoup its initial investment within four months time; and that revenue generate can be used to pay of principal loan plus interest. Budget for the Project This project has been budgeted on the grounds of Zero based budgeting which involves identification of tasks to be performed and then funding resources to complete the task independent of current resourcing it ensure that resources are efficiently allocated. The project budgets have been made on this bases with each cost justify in terms of their usage in the project: Resources £ CostMaterials32,350Equipments32,000Labour12,500Miscellaneous expenses1,500Total78,350 Cost Benefit Analysis Cost Benefit Analysis is typically used by governments to evaluate the desirability of a given intervention; it is an analysis of the cost effectiveness of different alternatives in order to see whether the benefits outweigh the costs. The aim is to gauge the efficiency of the intervention relative to the status quo. The costs and benefits of the impacts of an intervention are evaluated in terms of the publics willingness to pay for them (benefits) or willingness to pay to avoid them (costs). Inputs are typically measured in terms of opportunity costs the value in their best alternative use. The guiding principle is to list all of the parties affected by an intervention, and place a monetary value of the effect it has on their welfare as it would be valued by them. Years0123Present value78,3503,90,1801,090,8601,072,163Probability50%50%50%Certainty equivalent1,95,0905,45,4305,36,082D.F 9%1.0000.8800.9450.820Present value(75,000)1,71,6795,15,4314,39,587NPV £10,51,697The project is viable because it will yields to shareholder wealth creation of about  £2.01 million in three years time. However incorporating rick to the cash flows using certainty equivalent, and for the fact that current economic climate in terms of spending will affect all industries, I am certain that the 50% of the cash flows will be generated in each of the years. This is show below: Most restaurants use a system of 12-month or 13 four-week periods to track their annual budget. By breaking the budget down into these types of sections, it is easier to see when money is moving in and out of the restaurant. Anticipate Your Costs In the restaurant, budgeting is often a game of balancing costs and income. In fact, a budget is much like a profit and loss (PL) statement extended over a longer period of time. Be prepared to account for the following costs in your annual budget: Rent or mortgage payments Taxes Insurance Labor/payroll Utilities Loan payments Operational supplies Repairs and maintenance Marketing Training Food service professionals suggest that you plan to spend about 30 percent of your budget on food, 25 percent on labour, 10 percent on rent or mortgage, and 3 percent on utilities.1 The rest goes in small parts to operational expenses, marketing, taxes, maintenance and other variable costs. These are simply estimated guidelines to follow, as every restaurants expenses and budget are different. Look below for a graphical representation of these suggested expenditures: Know Your Breakeven Point . It is the bare minimum amount of sales the restaurant operation needs to bring in to survive. It is important to know your restaurants breakeven point so that future financial decisions can be made in hopes of making a reasonable profit. Analyze Your Financials Every Period Examining your PL and your budget on a weekly and monthly basis will help you keep your bases covered in terms of realizing your expenses and income. Evaluate your budgeted operating expenses and your actual expenses, as well as the net profit you anticipated and what your restaurant actually made. Make a note of any areas in which your expenses exceeded your budgeted amount. When budgeting for the year, especially if you are doing so for the first time, it helps to have a budget worksheet. Download a sample budget worksheet to your own back office computer. Cost of Goods Sold The cost of goods sold was determined by taking actual Profit and Loss statements from various restaurant concepts and then using our pricing structure and guest counts to arrive at costs. Management Payroll Figures are based upon the use of five managers per unit at our maximum bonus and salary levels. If we use four managers per restaurant, this will lower our payroll. Fixed and Variable Expenses The various fixed and variable expenses were determined by taking actual numbers from several different restaurant concepts. Marketing Fees These funds will be used for the production of various marketing materials. Advertising These funds will be used, if necessary, to maintain our sales at projected levels. If we are running significantly ahead of our sales projections, then these funds may not be necessary. Management Fees We will use these pounds for accounting and payroll services of our firm. As we grow in size, this cost burden will shrink per store due to efficiencies in volume. Important Assumptions The financial plan depends on important assumptions, most of which are shown in the following table as annual assumptions. The monthly assumptions are included in the appendix. Interest rates, tax rates, and personnel burden are based on conservative assumptions. Some of the more important underlying assumptions are: We assume a strong economy, without a major recession. We assume, of course, that there are no unforeseen changes in consumers tastes or interests to make our concept less competitive. Introduction This report is concerned staff training and development it related cost associated to this project. The company sales force plays a vital role in delivering better customer services and each member have different training needs depending our their position. The companys their future depends on nurturing great individual talent and providing an environment where staff can flourish personally and professionally. Successful training will help to develop the following skills. Deliver excellent customers Well motivated Increase morale Improved job and staff performance. Recruitment takes place from the point when a business decides that it needs to employ somebody up to the point where a pile of completed application forms has arrived in the post. Selection then involves choosing an appropriate candidate through a range of ways of sorting out suitable candidates leading to interviews and other tests. Training involves providing a range of planned activities that enable an employee to develop the skills, attitudes and knowledge required by the organisation and the work required. A job description is also helpful because it sets out: The job description can be sent out to potential candidates along with a person specification, which sets out the desirable and essential characteristics that someone will need to have to be appointed to the post. A variety of media will be used to attract applications e.g. national newspapers for national jobs, and local papers and media for local posts. Objectives of Training and Development The main objectives of staff training and development are to improve the qualities of the trainee, formulation of objectives for different needs and ways of achieving it. The training objective is very important because it determines the designed and content of the training programmes. Contents of the training remain the same no matter the type of training involved. It is to increase personnel efficiency, professional growth and smooth and more effective organizations operations. Methods of Training and Development On the job training/coaching: This relates to formal training on the job. A worker becomes experienced on the job over time due to modification of job behaviours at the point of training or acquisition of skills. Induction/orientation: This is carried out for new entrants on the job to make them familiar with the total corporate requirements like norms, ethics, values, rules and regulations. Apprenticeship: A method of training where an unskilled person understudies a skilled person. Demonstration: Teaching by example, whereby the skilled worker performs the job and the unskilled closely observes so as to understand the job. Vestibule: This is done through industrial attachment for the purpose of skills and technology transfer. It is therefore achieved through placement of an individual within another area of relevant work or organization. The effect is the acquisition of practical and specialized skills. Formal Training: A practical and theoretical teaching process which could be done within or outside an organization. When training is carried out inside an organization, it is called an in-house training. Off-house training is carried out in professionalized training areas like: Universities, Polytechnics and Professional Institutes. Cost of Training and Development The cost of training will be the time of each individual at their contracted hourly rate for the two days which will last for three hours a day. . However management training will cost the company in terms of travelling, refreshments, days attended, guaranteed hours of eight hours. Plan and Agreed Timescale for this Project The plan and agreed timescale for the management and implementation of the project, services and process are detail below using Gantt chart below: The Plan and Implementation of this Project is show in chart below: Activities Obtain business licence Installation of electricity No. Of MonthsTask to be Achieved1 Prepare business plan1Finding a location2Finance the business1Finding restaurant name1Installation of Equipment1Installation of electricity and CCTV1Obtain business licence Installation of equipment and CCTV Finding restaurant name Finance the business Finding a location Prepare a business plan 1 2 3 4 5 6 Months Prepare Business Plan To prepare for