Useful Japanese Adverbs

Helpful Japanese Adverbs alwaysitsumo㠁„㠁 ¤Ã£â€šâ€š usuallytaitei㠁ÿ㠁„㠁 ¦Ã£ â€ž oftenyokuよ㠁  sometimestokidoki時々 seldommettani ( negative verb)ã‚ Ã£  £Ã£ Ã¿Ã£  « never, by no meanszenzenå… ¨Ã§â€ž ¶ very, entirelymattaku㠁 ¾Ã£  £Ã£ Ã¿Ã£   absolutely, by all meanskanarazuÃ¥ ¿â€¦ 㠁š absolutelyzettainiç µ ¶Ã¥ ¯ ¾Ã£  « maybe, probablytabunÃ¥ ¤Å¡Ã¥Ë†â€  in reality, reallyhontouniæÅ" ¬Ã¥ ½Ã£  « completelysukkari㠁™ã  £Ã£ â€¹Ã£â€šÅ¡ clearly, certainlykitto㠁 Ã£  £Ã£  ¨ especiallytokuniç‰ ¹Ã£  « incredibly, verytotemo㠁 ¨Ã£  ¦Ã£â€šâ€š decently, considerablykanari㠁‹ã  ªÃ£â€šÅ¡ marginally, a bit​chotto㠁 ¡Ã£â€šâ€¡Ã£  £Ã£  ¨ about, approximatelyyakuç'„ foreveritsumademo㠁„㠁 ¤Ã£  ¾Ã£  §Ã£â€šâ€š constantly, by farzutto㠁šã  £Ã£  ¨ once, beforekatsute㠁‹ã  ¤Ã£  ¦ not yet, stillmada㠁 ¾Ã£  soonsugu㠁™ã   for a whileshibaraku㠁â€"㠁 °Ã£â€šâ€°Ã£   for the time beingichiou㠁„㠁 ¡Ã£ Å¡Ã£ â€  anyway, at any ratetonikaku㠁 ¨Ã£  «Ã£ â€¹Ã£   presently, well, incidentallytokorode㠁 ¨Ã£ Ã£â€š Ã£  § at first​mazu㠁 ¾Ã£ Å¡ next, thentsuginiæ ¬ ¡Ã£  « finallysaigoniæÅ"ی ¾Å"㠁 « once more, alsomata㠁 ¾Ã£ Ã¿ suddenlykyuuniæ€ ¥Ã£  « by chanceguuzenniÃ¥  ¶Ã§â€ž ¶Ã£  « just, preciselychoudo㠁 ¡Ã£â€šâ€¡Ã£ â€ Ã£  © alreadymouも㠁† moremottoも㠁 £Ã£  ¨ most​mottomoæÅ"€ã‚‚ fasthayakuæâ€" ©Ã£   slowlyyukkuriゆ㠁 £Ã£  Ã£â€šÅ¡ increasinglymasumasu㠁 ¾Ã£ â„¢Ã£  ¾Ã£ â„¢ graduallydandan㠁 ã‚㠁 ã‚ at lastyattoや㠁 £Ã£  ¨ togetherisshoniä ¸â‚¬Ã§ ·'㠁 « separatelybetsubetsuniåˆ ¥Ã£  « insteadkawariniä » £Ã£â€š Ã£â€šÅ¡Ã£  « quietlyjitto㠁˜ã  £Ã£  ¨ secretlysotto㠁 Ã£  £Ã£  ¨ on purposewazatoã‚ Ã£ â€"㠁 ¨ notwithstanding ones effortssekkaku㠁›ã  £Ã£ â€¹Ã£   on the off chance that possiblenarubeku㠁 ªÃ£â€šâ€¹Ã£  ¹Ã£  

Pokka Corp

February 1957 Established Nikka Lemon Co. , Ltd. for the creation and circulation of lemon drinks. October 1963 Built Nagoya production line in Kitanagoya-city, Aichi Prefecture. April 1966 Changed corporate name to Pokka Lemon Co. , Ltd. May 1972 Commenced creation and circulation of canned espresso, POKKA COFFEE. November 1973 Developed and advanced candy machines, separate machines for hot and cold beverages. January 1977 Established Pokka Corporation (Singapore) Ltd. September 1980 Commenced creation of canned soup to enter soup business March 1982 Changed corporate name to Pokka Corporation. December 1984 Built focal research center and Nagoya dissemination focus in Kitanagoya-city, Aichi prefecture. June 1985 Listed on Second Section of Nagoya Stock Exchange (NSE). July 1987 Listed on Second Section of Tokyo Stock Exchange (TSE) February 1988 Built Toyota manufacturing plant, far-infrared simmering industrial facility for espresso, in Nishinakayama-cho, Toyota-city, Aichi Prefecture. April 1988 Listed on First Sections of TSE and NSE. February 1991 Built Gunma plant and circulation focus in Isesaki-city, Gunma Prefecture. September 1993 Pokka Corporation(Singapore)Ltd. built up Pokka Ace(M)Sdn. Bhd. October 1994 Established Pokka Create Co. Ltd. to begin overseeing coffeehouses and cafés February 1996 Succeeded in creating de-oxygenating strategy; discharged originally canned espresso delivered utilizing the technique. December 1996 Acquired Foremost Blue Seal Ltd. in Okinawa December 2005 Implemented MBO and de-recorded from TSE and NSE,to accomplish further developme nt of the organization and increment its corporate worth. January 2008 Formed a capital and business partnership with Meiji Seika Kaisha, Ltd. September 2009 Formed a capital and business coalition with Sapporo Holdings Ltd.

13 Things Ive Learned About Quitting Smoking

13 Things I've Learned About Quitting Smoking Addiction Nicotine Use After You Quit Print 13 Things Ive Learned About Quitting Smoking By Terry Martin facebook twitter Terry Martin quit smoking after 26 years and is now an advocate for those seeking freedom from nicotine addiction. Learn about our editorial policy Terry Martin Medically reviewed by Medically reviewed by Sanja Jelic, MD on January 19, 2020 Sanja Jelic, MD, is board-certified in sleep medicine, critical care medicine, pulmonary disease, and internal medicine.   Learn about our Medical Review Board Sanja Jelic, MD on January 19, 2020 FredFroese/E/Getty Images More in Addiction Nicotine Use After You Quit How to Quit Smoking Nicotine Withdrawal Smoking-Related Diseases The Inside of Cigarettes Alcohol Use Addictive Behaviors Drug Use Coping and Recovery After 40 years of nicotine addiction, ex-smoker Nenejune wasnt sure shed ever be able to quit. Once she got through her first smoke-free year, though, she knew she was done for good. Her perspectives about what is involved in the journey to quit smoking are  reflected in this article. They show a fundamental change in the relationship she had with cigarettes, and that is the beginning of true freedom. Congratulations, Nenejune, and thanks for sharing. Quitting smoking taught me a world full of lessons. This list could go on forever, but heres some of the most important things I learned: Education: An educated quit is a successful quit. It sounds a bit trite, but its true. Read everything you can find about what to expect when you quit smoking and dont stop there. If you think you have read everything there is about smoking cessation, go back and read it all again.Commitment: Stick with your decision to quit smoking no matter what. Dont waver.  Dont look back.Reasons to quit never change: Write down your reasons and read them over and over. Carry them with you and add new ones as you think of them.Change your relationship with smoking: Retrain your brain by learning to identify and replace faulty thought patterns that dont serve you with thoughts that do. Replace times you would have smoked with healthier habits.Support: Family and friends may not always understand what youre going through, but there are plenty of great online support communities for smoking cessation.  Find one and use it when youre struggling.Discomfort is temporary: You are in recovery. Any discom fort is because you smoked, not because you quit.Visualization: It helped me to visualize my heart and lungs as something precious that I would never willingly hurt, like a tiny baby, puppy, or kitten.Smoking is not an option: When you take away the option, you have taken away the struggle of “should I or shouldn’t I.” Use visualization to throw up a mental brick wall when thoughts of smoking occur. Over time, this will become easier to do.Time and patience: Smoking cessation is  not over in a few days, weeks, or even months, but it does get better and easier with time. Relax and know that every day you put between you and the last cigarette you smoke will heal you.NOPE (Not One Puff Ever) pledge: Quitting for the rest of your life is hard. Quitting for one day is easier. Renew your commitment every day by pledging not to smoke just for today.Forget the romance: Smoking is not fun or enjoyable; it is a deadly addiction. Dont romanticize the good times you had smoking.Be positi ve: Whether you think you can or think you cant, youre right. Attitude is everything.Be proud and thankful: You have chosen health and life over addiction, and every day you dont smoke is an accomplishment to be proud of. Nenejune speaks the honest  truth from someone whos been there. Smoking cessation doesnt happen overnight and it does take work. Its hard, but we  all  have what it takes to quit smoking successfully. Dig your heels in and do the work it takes to get your life back from your addiction. The rewards are outstanding and youll love the person you have the potential to become. Believe in yourself and you can free yourself. More from Nenejune:  Freedom After 40 Years of Smoking

The Financial Accounting Standards Board - 1900 Words

At the beginning of the 21th century, the Financial Accounting Standards Board (FASB) started to realize the importance of fair value accounting as for a new measurement basis for asset and liability. The FASB believed the primary objective of financial reporting is to provide relevant and useful information about the future cash flow to current and prospective investors and creditors (Whittington, 2008). Since the historical cost accounting usually gives information about past transaction, not information about the future, to existing shareholders or creditors, FASB thought financial statements based on historical cost accounting could not be relevant and useful to prospective investors, which makes them difficult to achieve the main†¦show more content†¦Brain Wesbury, the Chief Economist at First Trust Advisor L.P, also pointed out that the price of mortgages, corporate bonds, and structured debt have fallen below their fundamental value in uncertain and illiquid market, a nd banks had to write down their asset to this distorted market price in accordance with fair value measurement and record more losses than they had to (Wesbury, 2009). Oher critics make a further argument that this phenomenon has led to the depletion of bank’s regulatory capital and it forced banks to sell off their asset at fire sales prices, which resulted in a contagious downward spiral as fire-sale price from this distressed bank became relevant marks for other banks (Plantin, 2008). Although the contagion effects and asset-fire sales might have been occurred during the financial crisis as critics argue, a careful analysis should be made to find out whether the fair value accounting actually aggravated the severity of the impact of global financial crisis. In fact, according to the research conducted by Laux and Leux (2008), there is little evidence that supports fair-value accounting contributed to the financial crisis. Firstly, most of the financial assets held by bank s in the time of crisis were not marked to market. Under fair value accounting, financial executives in banks have to classify their securities and loans into (maximum) three asset categories: Trading securities, Available for Sales (AFS) securities and

Definition and Examples of Narrative Climax

In a narrative (within an essay, short story, novel, film, or play), a climax is the turning point in the action (also known as the crisis) and/or the highest point of interest or excitement. Adjective: climactic. In its simplest form, the classical structure of a narrative can be described as rising action, climax, falling action—known in journalism as BME (beginning, middle, end). EtymologyFrom the Greek, ladder. Examples and Observations The Climax of E.B. Whites Essay Once More to the LakeOne afternoon while we were there at that lake a thunderstorm came up. It was like the revival of an old melodrama that I had seen long ago with childish awe. The second-act climax of the drama of the electrical disturbance over a lake in America had not changed in any important respect. This was the big scene, still the big scene. The whole thing was so familiar, the first feeling of oppression and heat and a general air around camp of not wanting to go very far away. In mid-afternoon (it was all the same) a curious darkening of the sky, and a lull in everything that had made life tick; and then the way the boats suddenly swung the other way at their moorings with the coming of a breeze out of the new quarter, and the premonitory rumble. Then the kettle drum, then the snare, then the bass drum and cymbals, then crackling light against the dark, and the gods grinning and licking their chops in the hills. Afterward the calm, the rai n steadily rustling in the calm lake, the return of light and hope and spirits, and the campers running out in joy and relief to go swimming in the rain, their bright cries perpetuating the deathless joke about how they were getting simply drenched, and the children screaming with delight at the new sensation of bathing in the rain, and the joke about getting drenched linking the generations in a strong indestructible chain. And the comedian who waded in carrying an umbrella.When the others went swimming my son said he was going in too. He pulled  his dripping trunks  from the line where they had hung all through the shower, and wrung them out. Languidly, and with no thought of going in, I watched him, his hard little body, skinny and bare,  saw him wince slightly as he pulled up around his vitals the small, soggy, icy garment. As he buckled the swollen belt, suddenly my groin felt the chill of death.(E.B. White, Once More to the Lake. Essays of E.B. White, 1941. Rpt.  Harpe r Row, 1977)Climaxes in AnecdotesAnecdotes are really miniature stories with all the appurtenances of same. They must lay the groundwork so the reader can follow the action. They must introduce characters with clear objectives, then show the characters striving toward those objectives. They usually have conflict. They move toward a climax, then usually have a denouement, just like a short story. And they have to be structured; the raw material from which theyre built is seldom in final form when you get it. Warning: Structuring does not mean changing facts, it means perhaps rearranging their order, cutting nonessentials, emphasizing the quotes or actions that drive home the point.(Andrà © Fontaine and William A. Glavin, The Art of Writing Nonfiction, 2nd ed. Syracuse University  Press, 1991)Climaxes in Nonfiction- My nature essays have . . . been fairly conventional to date. Every essay has some sort of hook to catch the readers attention in the opening . . .; consists of a begi nning, middle, and end; includes significant amounts of natural history information; moves toward some discernible climax, which can take the form of a revelation, an image, a rhetorical question, or some other closing device . . .; and strives at all times to keep the personal presence of the narrator in the foreground.(John A. Murray, Writing About Nature: A Creative Guide, revised ed. University  of New Mexico Press, 1995)- The essay, unlike the article, is inconclusive. It plays with ideas, juxtaposing them, trying them out, discarding some ideas on the way, following others to their logical conclusion. In the celebrated climax of his essay on cannibalism, Montaigne forces himself to admit that had he himself grown up among cannibals, he would in all likelihood have become a cannibal himself.(Thomas H. Eriksen, Engaging Anthropology: The Case for a Public Presence. Berg Publishers, 2006)Ayn Rand on the Climax in a Nonfiction ArticleThe climax in a nonfiction article is the poi nt at which you demonstrate what you set out to demonstrate. It might require a single paragraph or several pages. There are no rules here. But in preparing the outline, you must keep in mind where you start from (i.e., your subject) and where you want to go (i.e., your theme—the conclusion you want your reader to reach). These two terminal points determine how you will get from one to the other. In good fiction, the  climax—which you must know in advance—determines what events you need in order to bring the story to that point. In  nonfiction  too, your conclusion gives you a lead to the steps needed to bring the reader to the  climax.The guiding question in this process is: What does the reader need to know in order to agree with the conclusion? That determines what to include. Select the essentials of what you need in order to convince the reader—keeping in mind the context of your subject.(Ayn Rand,  The Art of Nonfiction: A Guide for Writer s and Readers, 1958.  NAL, 2000)Charlie Chaplin on Comic ClimaxesBesides [Douglas] Fairbanks pool one day, the playwright Charles MacArthur, who had lately been lured from Broadway to write a screenplay, was bemoaning the fact that he was finding it difficult  to write visual jokes.Whats the problem? asked [Charlie] Chaplin.How, for example, could I make a fat lady, walking down Fifth Avenue, slip on a banana peel and still get a laugh? It’s been done a million times, said MacArthur. Whats the best way to get the laugh? Do I show first the banana peel, then the fat lady approaching; then she slips? Or do I show the fat lady first, then the banana peel, and then she slips?Neither, said Chaplin without a moments hesitation. You show the fat lady approaching; then you show the banana peel; then you show the fat lady and the banana peel together; then she steps over the banana peel and disappears down a manhole.†(David Niven, Bring on the Empty Horses. G.P. Putnams Sons , 1975) Pronunciation: KLI-max

Believe in Yourself Free Essays

You are beautiful when your strength and determination shines as you follow your path – when you aren’t ruled by the obstacles along the way†¦ You are unstoppable when you let your mistakes educate you, as your confidence builds from experiences†¦ When you know you can fall down, pick yourself up, and move forward†¦. Stop judging, and appreciate the beauty within you, judging yourself is not the same as being honest with yourself†¦. The only challenge greater than learning to walk a mile in some else’s shoes, is learning to walk a lifetime comfortably in your own†¦ In every smile there is beauty. We will write a custom essay sample on Believe in Yourself or any similar topic only for you Order Now In every heart there is love. In every mind there is wisdom. In every human being there is a soul, there is life, and there is the ability to see all these things in everyone, including one’s self†¦ Treat yourself the way you want others to treat you, accept yourself! Insecurity is what’s ugly, not you. Be you, just the way you are, in the beautiful way only you know how†¦ The way you treat yourself sets the standard for others. You must love who you are or no one else will either. And whenever you are truly comfortable in your own skin, not everyone will like you, but you won’t care about it one bit†¦ Be aware that you will always appear a little less than some people prefer you to be, most people are unaware that you are so much more than what they see. You are good enough just the way you are, you have nothing to prove to anyone else†¦ Care less about who you are to others and more about who you are to yourself. KNOW YOUR WORTH!!!!!!!!!!!!!!!!!!! How to cite Believe in Yourself, Papers

Managerial Accounting Payback In Investment Appraisal

Question: You are requested to continue your academic research on a the same topic presentation (that you have presented during the lecture). The research must at least cover the following: 1. Select the research paper from one of the accounting journals. 2. Summarize the article with related learning outcomes. 3. Articulate the accounting keywords with related explanations. 3. Emphasize a theoretical discussion around the mentioned topic. 4. Propose your own small/medium company with related activity, figures, costing elements ( A separate excel filed will be created to allow you uploading numeric examples with formulas) to better value the problem. 5. Interpret / Debate the outcomes in the UAE if possible. Answer: Summary of the article The authors in the article Management Accounting Systems Support Start-up Business Growth have illustrated the subset of Management control system which is a Management Accounting system. The system specifically includes the package of system incorporating cultural control, administrative control, cybernetic control, rewards and compensation [1]. The system incorporates mission and vision strategy, plans and key success factors, key performance measures, performance targets, organizational structure, performance evaluation, group and organizational levels, penalties for mixed performance targets. In non financial rewards evidence support. The association between the sustainable growth of the organization of Business and the presence of Management control system in order to successfully meet the changes in strategies and evaluation in structure. The strategic alliance with managerial accounting system is required which helps in getting control and planning for supporting an effective internal business in the market. This plan would help in enhancing the performance, profitability, and sustainability of the organization in the future, the study enables in understanding the importance of the managerial accounting tools in the entrepreneur businesses without providing information analysis about the performance of the existing services and products. The authors also believe that in order to evaluate the performance of e-business in the market it is important to use variance analysis research of the contributing margin statements. A flexible budget believe to be a volume adjusted column that allows the variance calculation that separates the effect of the purchasing costs and selling prices from the purchase qualities and sales volume of the organization. The different financial strategies would be enabling the managers of an organization to be able to make improvements in order to prevent failures from increasing costs and thus, forfeiting the sales in the future thereby damaging its reputation in the market. Figure 1: Relationship among variances Source: (Lee and Spencer, 2013) Accounting keyword with related explanations Profit planning Profit planning is the most important aspect of operational strategy and its role is to provide a profit planning by translating them in the future financial performance targets of the organization [2]. The internal business processes involved in the working of the operations in the business processes of the organization can be assessed and improved through integration, coordination and optimization. The primary requirements for driving strong sales are through the provision of exemplary service and support. Performance measurement In order to ensure the organization to meet its profit plan, it requires developing effective performance measures to directly linking with the operating activities and the various line items in the business strategy [3]. The financial performance can be evaluated by using the accounting ratios from the information related to the financial statements. Financial performance The financial performance can be measured with the measures such as the Return on Equity (ROE), Return on Investment (ROI), Net Present Value (NPV), break even analysis, payback analysis and feasibility analysis [4]. The financial performance of an organization is derived from the sales to customers resulting from the success of other perspective including the internal business processes with learning and growth [5]. The customer satisfaction is created for the temporary service and support such that the company value comes from the process cost reductions. The training of the employees in respective of the financial performance of the organization definitely relate to the improvement of the internal business process development centre and customer satisfaction. Theoretical discussion NPV The Net Present Value or NPV is the term which signifies the difference between the present value of the cash outflows and the same of the cash inflows [6]. It is used to measure the profitability of the project being undertaken by a particular organization Break even analysis Break even analysis is the analysis which helps in determining the punt of revenue at which the revenue becomes equal to the costs associated with the project [7]. Payback period It signifies the amount of time required for the investment made by a particular company to recover the initial outlay in terms of the savings or profits [8]. Feasibility analysis It is the evaluation of the project being undertaken to be feasible for the implementation in the future [9]. Enoc group with related activity, figures, and costing elements Enoc Group is a retail store which is a leader in the UAE. The company expertise in bakery, automotive services, as well as registration and testing the facilities across the Middle East. The success of the retail business segment is led by the implementation of its unique business strategy which prioritizes the needs and offerings of the customers in a diverse business objective [10]. With the advancement of the latest technology, the company has decided to design and implement an e-commerce website such that to incorporate the details of its products and services and the payment scheme for its customers in order to attract more of them on a global platform. Costs and benefits Tangible Benefits Category USD Initiating Dealership $ 63,000.00 Enhanced sales $ 120,000.00 Increased payroll $ 56,000.00 Enhanced sponsorship $ 25,000.00 Funds from sponsors $ 39,000.00 Increment in market share $ 150,000.00 Enhancement of accessibility $ 30,000.00 Reducing processing error $ 25,000.00 Total Tangible Benefits $ 508,000.00 Tangible One-Time Costs Category USD Preparation of site $ 40,000.00 Buying website domain $ 25,500.00 Website Development costs $ 80,000.00 Software requirements $ 40,000.00 Hardware requirements $ 55,000.00 Installation costs $ 11,500.00 Payment of employees $ 14,000.00 Employee training $ 8,000.00 Sponsor fees $ 16,000.00 Total Tangible On-Time Costs $ 290,000.00 Tangible Recurring Costs Category USD Staff resource usage $ 30,000.00 Website maintenance cost $ 50,000.00 IT support $ 40,000.00 Total Tangible Recurring Costs $ 120,000.00 Total Tangible Costs $ 410,000.00 Table 1: Cost and Benefit analysis for the website development of Enoc Group Source: Created by author Break down cost Costs of Proposed System Year 1 Year 2 Year 3 Year 4 Year 5 Preparation of site $ 2,500.00 $ - $ - $ - $ - Buying website domain $ - $ - $ - $ - $ - Website Development costs $ 500.00 $ - $ - $ - $ - Software requirements $ 1,000.00 $ 500.00 $ 1,200.00 $ 1,000.00 $ 1,000.00 Hardware requirements $ 700.00 $ 200.00 $ 300.00 $ 400.00 $ 500.00 Installation costs $ 600.00 $ - $ - $ - $ - Payment of employees $ 800.00 $ 500.00 $ 500.00 $ 500.00 $ 400.00 Employee training $ 500.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00 Sponsor fees $ 800.00 $ 800.00 $ 500.00 $ 500.00 $ 400.00 Total Cost of Proposed website $ 7,400.00 $ 2,500.00 $ 3,000.00 $ 2,900.00 $ 2,800.00 Table 2: Break down analysis for the website development of Enoc Group Source: Created by author Figure 1: Break down analysis for the website development of Enoc Group Source: Created by author Payback analysis Payback Analysis (ENOC Group- website development) Benefits of option Year 1 Year 2 Year 3 Year 4 Year 5 Labor cost savings $ 20.00 $ 30.00 $ 45.00 $ 45.00 $ 60.00 Improved working $ 25.00 $ 40.00 $ 40.00 $ 45.00 $ 45.00 Improved savings $ 5.00 $ 10.00 $ 15.00 $ 30.00 $ 45.00 Total Benefits $ 50.00 $ 80.00 $ 100.00 $ 120.00 $ 150.00 Costs of option Year 1 Year 2 Year 3 Year 4 Year 5 Preparation of site $ 120.00 $ - $ - $ - $ - Buying website domain $ 130.00 $ - $ - $ - $ - Website Development costs $ 120.00 $ - $ - $ - $ - Software requirements $ 5.00 $ 8.00 $ 9.00 $ 3.00 $ - Hardware requirements $ 10.00 $ 15.00 $ 20.00 $ 20.00 $ 25.00 Installation costs $ 12.00 $ - $ - $ - $ - Payment of employees $ - $ 10.00 $ 6.00 $ 6.00 $ 6.00 Employee training $ 10.00 $ 15.00 $ 15.00 $ 20.00 $ 25.00 Sponsor fees $ - $ 10.00 $ 6.00 $ 6.00 $ 6.00 Total Costs $ 407.00 $ 58.00 $ 56.00 $ 55.00 $ 62.00 Net benefits/costs $ (357.00) $ 22.00 $ 44.00 $ 65.00 $ 88.00 Cumulative benefits/costs $ (357.00) $ (357.00) $ (313.00) $ (248.00) $ (160.00) Break Even Period 2.313253012 Table 3: Payback analysis for the website development of Enoc Group Source: Created by author NPV analysis Cost Benefit Analysis using Present Value (ENOC Group) Benefits of option Year 1 Year 2 Year 3 Year 4 Year 5 Labor cost savings $ 30.00 $ 55.00 $ 60.00 $ 65.00 $ 70.00 Improved working $ 20.00 $ 40.00 $ 40.00 $ 45.00 $ 45.00 Improved savings $ 5.00 $ 15.00 $ 15.00 $ 20.00 $ 40.00 Total Benefits $ 55.00 $ 110.00 $ 115.00 $ 130.00 $ 155.00 Costs of option Year 1 Year 2 Year 3 Year 4 Year 5 Additional costs $ 130.00 $ - $ - $ - $ - Development costs $ 5.00 $ 8.00 $ 8.00 $ 3.00 $ - Maintenance costs $ 10.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 User time during implementation $ 10.00 $ - $ - $ - $ - Operations costs $ - $ 8.00 $ 4.00 $ 4.00 $ 4.00 Total Costs $ 155.00 $ 36.00 $ 32.00 $ 27.00 $ 24.00 Net benefits/costs $ (100.00) $ 74.00 $ 83.00 $ 103.00 $ 131.00 Cumulative benefits/costs $ (100.00) $ (26.00) $ 57.00 $ 160.00 $ 291.00 Net benefits/cost (NPV @ 5%) $ (95.24) $ 67.12 $ 71.70 $ 84.74 $ 102.64 Cumulative NPV $ (95.24) $ (28.12) $ 43.58 $ 128.32 $ 230.96 Table 4: NPV analysis for the website development of Enoc Group Source: Created by author Figure 1: NPV analysis for the website development of Enoc Group Source: Created by author Feasibility analysis Economic Feasibility Analysis - Feasibility Analysis Project Cost Benefit Analysis using Present Value YEAR OF PROJECT 0 1 2 3 4 5 Total Net economic benefit $ - $ 40,000.00 $ 50,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 Discount rate (5%) $ 1.00 $ 0.91 $ 0.83 $ 0.75 $ 0.68 $ 0.62 PV of Benefits $ - $ 36,363.64 $ 41,322.31 $ 45,078.89 $ 40,980.81 $ 37,255.28 NPV of all BENEFITS $ - $ 36,363.64 $ 77,685.95 $ 122,764.84 $ 163,745.65 $ 201,000.93 $ 201,000.93 One-time COSTS $ (42,000.00) Recurring Costs $ - $ (28,500.00) $ (28,500.00) $ (28,500.00) $ (28,500.00) $ (28,500.00) Discount rate (10%) $ 1.00 $ 0.91 $ 0.83 $ 0.75 $ 0.68 $ 0.62 PV of Benefits $ (42,000.00) $ (25,909.09) $ (23,553.72) $ (21,412.47) $ (19,465.88) $ (17,696.26) NPV of all COSTS $ (42,000.00) $ (67,909.09) $ (91,462.81) $ (112,875.28) $ (132,341.17) $ (150,037.42) $ (150,037.42) Cumulative Difference (42,000.00) (31,545.45) (13,776.86) 9,889.56 31,404.48 50,963.50 Contribution of members Responsibilities of each members of organization: CEO The CEO of an organization is responsible for increasing the profitability and productivity of the organization through the reduction of the production costs related to the business process [11] Manager The manager is responsible for operating the business processes in an efficient way such that to increase the productivity of the organization [12]. Another significant function of the manager is to score updates related to the progress of the project being undertaken by the company. Suppliers The responsibility of the supplier is to facilitate the working of distribution channel system of the organizations and to deliver the raw materials for the companies to manufacture the same Employees The employees of the organization are responsible for implementing the project which is undertaken by the company within the scheduled time line such that to increase the productivity of the organization in the long run Sponsors The sponsors of an organization are responsible for investing on the project to be implemented by the organizations that help increase the profitability of the organization in the market Clients The clients are the customers of the organization who are the main source of revenue Outcomes in UAE Business plan for starting up of an ecommerce website in UAE: Planning Researching the market Implementing the competition analysis Incorporating the brand management strategy Implementing appropriate business development strategy Implementing Hiring a website development consultant Hiring a UAE national sponsor Getting the website name to be approved by the Department of Economic Development (DED) [13] Establishing a tenancy contract Creating a memorandum of association (MOA) with the sponsors Finally submitting the MOA agreement, legal documents, and tenancy contract to the DED References Azar, Samih Antoine and Nazim Noueihed, "The Discounted Payback In Investment Appraisal: A Case Study", IJBA, 5 (2014) https://dx.doi.org/10.5430/ijba.v5n5p58 Birkinshaw, Julian, "DO WE STILL NEED MANAGERS?", Business Strategy Review, 25 (2014), 6-6 https://dx.doi.org/10.1111/j.1467-8616.2014.01042.x Brooker, Edward, "Profit Planning, 3Rd Edition", Annals of Tourism Research, 39 (2012), 1749-1750 https://dx.doi.org/10.1016/j.annals.2012.05.009 enocretail.com, "Enoc Retail - Welcome To The World Of Retail", Enocretail.com, 2016 https://www.enocretail.com/ [accessed 3 June 2016] "FACULTY ROLES AND RESPONSIBILITIES", Higher Education Abstracts, 47 (2012), 261-263 https://dx.doi.org/10.1111/j.2150-1092.2012.00045_20.x Klovien, Lina, "PERFORMANCE MEASUREMENT SYSTEM COMPATIBILITY WITH BUSINESS ENVIRONMENT", ecoman, 17 (2012) https://dx.doi.org/10.5755/j01.em.17.2.2163 L ee, Michael and Cobia Spencer, "Management Accounting Systems Support Start-Up Business Growth", 2013 Morano, Pierluigi and Francesco Tajani, "Break Even Analysis For The Financial Verification Of Urban Regeneration Projects", AMM, 438-439 (2013), 1830-1835 https://dx.doi.org/10.4028/www.scientific.net/amm.438-439.1830 Omar, Mohammad Abu, "Using Net Present Value (NPV) To Test The Integrated Model In Building Management Information Systems", Pressacademia, 3 (2016), 50-50 https://dx.doi.org/10.17261/pressacademia.2016116535 Rahni, Ahmed, Emmanuel Grolleau, Michal Richard, and Pascal Richard, "Feasibility Analysis Of Real-Time Transactions", Real-Time Syst, 48 (2012), 320-358 https://dx.doi.org/10.1007/s11241-012-9147-z "Website Terms And Conditions And UAE Law", Arab Law Quarterly, 18 (2003), 209-211 https://dx.doi.org/10.1163/026805503773081933 Young, Gary J., Howard Beckman, and Errol Baker, "Financial Incentives, Professional Values And Performance: A Study Of Pay-For-Performance In A Professional Organization", Journal of Organizational Behavior, 33 (2012), 964-983 https://dx.doi.org/10.1002/job.1770 [1] Michael L ee and Cobia Spencer, "Management Accounting Systems Support Start-Up Business Growth", 2013. [2] Edward Brooker, "Profit Planning, 3Rd Edition", Annals of Tourism Research, 39 (2012), 1749-1750 https://dx.doi.org/10.1016/j.annals.2012.05.009. [3] Lina Klovien, "PERFORMANCE MEASUREMENT SYSTEM COMPATIBILITY WITH BUSINESS ENVIRONMENT", ecoman, 17 (2012) https://dx.doi.org/10.5755/j01.em.17.2.2163. [4] Gary J. Young, Howard Beckman and Errol Baker, "Financial Incentives, Professional Values And Performance: A Study Of Pay-For-Performance In A Professional Organization", Journal of Organizational Behavior, 33 (2012), 964-983 https://dx.doi.org/10.1002/job.1770. [5] Lina Klovien, "PERFORMANCE MEASUREMENT SYSTEM COMPATIBILITY WITH BUSINESS ENVIRONMENT", ecoman, 17 (2012) https://dx.doi.org/10.5755/j01.em.17.2.2163. [6][6] Mohammad Abu Omar, "Using Net Present Value (NPV) To Test The Integrated Model In Building Management Information Systems", Pressacademia, 3 (2016), 50-50 https://dx.doi.org/10.17261/pressacademia.2016116535. [7] Pierluigi Morano and Francesco Tajani, "Break Even Analysis For The Financial Verification Of Urban Regeneration Projects", AMM, 438-439 (2013), 1830-1835 https://dx.doi.org/10.4028/www.scientific.net/amm.438-439.1830. [8] Samih Antoine Azar and Nazim Noueihed, "The Discounted Payback In Investment Appraisal: A Case Study", IJBA, 5 (2014) https://dx.doi.org/10.5430/ijba.v5n5p58. [9] Ahmed Rahni and others, "Feasibility Analysis Of Real-Time Transactions", Real-Time Syst, 48 (2012), 320-358 https://dx.doi.org/10.1007/s11241-012-9147-z. [10] enocretail.com, "Enoc Retail - Welcome To The World Of Retail", Enocretail.com, 2016 https://www.enocretail.com/ [accessed 3 June 2016]. [11] "FACULTY ROLES AND RESPONSIBILITIES", Higher Education Abstracts, 47 (2012), 261-263 https://dx.doi.org/10.1111/j.2150-1092.2012.00045_20.x. [12] Julian Birkinshaw, "DO WE STILL NEED MANAGERS?", Business Strategy Review, 25 (2014), 6-6 https://dx.doi.org/10.1111/j.1467-8616.2014.01042.x. [13] "Website Terms And Conditions And UAE Law", Arab Law Quarterly, 18 (2003), 209-211 https://dx.doi.org/10.1163/026805503773081933.