Essay on South Park as Parody of Society Essay Example For Students

Essay on South Park as Parody of Society Essay South Park as Parody of Society South Park began airing in 1997. The commercials that preceded it gave the impression of it being another stupid cartoon; however, when I began watching, I realized important issues were being covered through the repeated behaviors and actions of its characters, through the influences these actions could have on the viewers, through the reinforcement and rejections of certain stereotypes, through the long-term effects that could result from watching the program, and through its reflection of social reality. Some of the repeated behaviors and actions of the characters include one of the children (Kenny) dying during each episode (followed by Stan yelling, Oh, my God! Theyve killed Kenny (South Park).); the children ragging the overweight kid; the African-American chef obsessing about sex; and the geneticist performing insane experiments in his spooky laboratory. Kenny has been shot, run over by a train, impaled on a flag pole, beheaded, crushed by Mir, and taken by Death himselfto name a few. Cartman, the overweight kid, has been called fat ass, lard ass, and the fat kid (South Park). There are numerous references to his weight throughout each episode; he eats continuously, thanks to his Mothers cooking and offering cookies, chocolate-chicken pot pies, and Cheesy Poofs. Each time Chef (voice of Isaac Hayes) offers to explain important issues to the kids, he breaks into a song about making sweet love to a woman. This leaves the children wondering just what the heck he is trying to say. There are references to his having sex with every available (and even unavailable) female in the town. There is a take-off of The Island of Dr. Moreau with a geneticistmimicking Marlon Bran. .in most of the episodes these negative actions and beliefs are dealt with in a manner that seeks to alleviate them. Unfortunately, this manner of alleviation is found in the subtext, and most people are not willing to look that far; it requires too much effort. Frighteningly, the show is a parody of society itself. In film, parody is usually the death-knell of a particular genre. Years ago, I read that Ren and Stimpy (another cartoon) was proof of the decline of our civilization because of its attacks on societal norms. Could South Park be further proof of this decline, or is it just a funny cartoon that allows us to laugh at ourselves while dealing with our fears? Bibliography South Park. Prod. Trey Parker and Matt Stone. Comedy Central, New York. 1997. Superman. Dir. Richard Donner. Perf. Christopher Reeve, Gene Hackman. Dovemead Film Export, 1978.

College Essay Topics - How to Choose Essay Topics For Your College Application

College Essay Topics - How to Choose Essay Topics For Your College ApplicationDo you have an idea for a College Essay topic? Do you have ideas for essay topics that you would like to write? If you are like many other students who want to give their best as possible to their future career, then you need to know the different methods for writing college essays and choosing the best one.There are many things that you need to consider when choosing which college essay topics you want to use to get into college. It is important that you know all of the ways that you can research about this subject and what the different methods are so that you are not taken by surprise and can choose the topic that you are interested in.The first thing that you need to do is make sure that you have your college essay topics ready to go. This is the first thing that you should check before any college application or interview. Be sure that you have researched thoroughly all of the essay topics you might be interested in. Make sure that you choose the essay topics that are relevant to the areas you would like to go into once you enter college.After you have your essay topics made, you will want to make sure that you check on the subject matter that you will be dealing with when you are in college. There are different areas of study and there are different methods that you can use when writing an essay on a particular area of study. You can find different essay topics online so that you can research some more and then come up with your own best essay topic.Another important thing that you should do is make sure that you practice in writing your essays and test the different methods you will use when writing your essays. This will help you in making sure that you are able to write a great essay and will allow you to see the different methods that you can use when writing a college essay. Also, make sure that you go to the library and pick up some reference books that are written by othe r students in order to get ideas for your college essay topics.Writing a great essay is important and it can have a big impact on whether or not you get into college. After you have all of the tips that you need, it is important that you make sure that you follow them and that you check on your resume as well. This will help you be able to get the highest grades in school so that you can be in a position to get an excellent job after you graduate.College essay topics are a great thing to work on in order to make sure that you are getting a good score on your SAT or ACT. They are also a good way to show what type of student you are so that you can get into any college that you would like to go to. Check online to find some college essay topics that you would like to use to help you with your school essay topic.

Bombardier Case free essay sample

The Problem Bombardier is the global leader in business and regional aircraft manufacturing and in recent years has been improving their performance. Their strategic objective has always been to be global leaders in both their aerospace and transportation divisions. However, there have been frequent leadership changes since the diversification era ended in 1999, and many analysts and investors have been questioning what their long-term strategy in the aerospace industry is, especially since the postponement of the CSeries launch. Their regional jet product line is a concern with the aging technologies of the CRJ and Q-Series models. And the threat of the Chinese, Japanese and Russians entering the market is imminent. It remains clear that Bombardier now faces the challenge of having to carefully assess its strategic direction for the future in order to hold its competitive advantage in regional jet market. External Analysis Bombardier is part of the Aerospace and transportation industries, but the focal industry in question is the regional aircraft industry. We will write a custom essay sample on Bombardier Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In order to conduct an external analysis, Porter’s 5 Forces Model will be used. Threat of New Entrants: is moderate. If the Chinese and Russian projects don’t follow through (since they would be the direct competitors to the CRJ1000 and CSeries), it would be extremely difficult for other competitors to enter the market because the costs associated are relatively high. For example, the initial cost of Bombardier’s CSeries project reached $100 million as of April 2007, and the estimated cost of the entire project is $2 billion (All figures are presented in USD). Also, there are very powerful firms established in the industry and for a new firm to enter they would have to compete with firms already on the lower end of the learning curve (See Exhibit 1). Bargaining Power of Suppliers: is moderate. There is no threat of suppliers lowering quality because of the high standards set by industry regulators. However, there is always risk of price increases. There aren’t a vast number of suppliers in the industry, and their parts are extremely important in the manufacturing process. Furthermore, Bombardier has integrated technologies and components with their suppliers that are specific to their requirements. As a result, the switching costs would be extremely high, and the availability of substitutes is almost nil. Bargaining Power of Buyers: is moderate to high. Passengers’ preferences changed over time from comfort to low price. Since the passengers are the end users in this industry, airline companies must meet their needs. Therefore, passenger preference is the deciding factor when choosing which aircraft to purchase. The fact that there are several competing manufacturers to choose from adds to this power. Also, the switching costs are low since airline companies deal with many manufacturers regardless of what they have previously purchased. What is important for buyers is to acquire aircraft that will meet their customers’ needs and leave them with low operating costs. Threat of Substitute Products: is low. There are alternatives to planes, such as cars, trains, and buses. However, there is no replacement when it comes to traveling large distances in short periods of time. Rivalry Among Existing Competitors: is moderate to high. Bombardier’s main competitor in this industry is Embraer, however there are several countries (China, Russia) attempting to enter the market. The intense rivalry already exists between Bombardier and Embraer since they’ve both been introducing many new products over the past decade. Also, the low profit margins are a result of this intense competition. Furthermore, governments play an important role because they support their national manufacturers to protect them from foreign competition. Strategic Implications of Analysis Results: Currently, Bombardier is in a favorable position. They are the leaders for business and regional jets. Though, the aging technology of the CRJ and Q series models is a problem that needs to be addressed. Fuel-efficiency is a big issue with the rising price of oil and in order to maintain their competitive advantage, they need to develop new products that will make them the most energy-efficient and have the lowest operating costs. As for the future of the regional jet market, the demand is moving towards aircrafts with 100 to 150 seats and the global market is shifting toward BRIC countries. In this emerging market, Bombardier must continuously be innovative to stay ahead of the potential competition coming from China and Russia. Internal Analysis The VRIN model has been selected to evaluate the potential core competencies (resources, capabilities) Bombardier may have, resulting in a competitive advantage (see Exhibit 2). *Potential Core Competencies 1. Relationships with manufacturers of major components, suppliers of important parts, and repair and maintenance companies, resulting in strategic partnerships. 2. Diversified portfolio of products in the Business Jets Segment and Regional Jets Segment. 27% and 51% market share respectfully (See Exhibit 3). 3. CRJ’s reputation for being energy-efficient and the most popular regional aircraft series in history. 4. Unique design and engineering, resulting in aesthetically appealing aircraft with market leading fuel-efficiency and low operating costs. 5. Productivity and operational effectiveness. For 2006, Bombardier Aerospace’s gross profit per employee was $24,444 compared to direct competitor Embraer’s gross profit per employee which was $40,142 (See Exhibit 4). Strategic Implication of Analysis Results: It is clear that their diversified portfolio, the CRJ reputation, and unique design and engineering of their aircrafts are the factors that give Bombardier a competitive advantage over their competitors. This demonstrates how Bombardier is unique and how they differentiate themselves from their competition. With the operational costs being the main factor for airline profitability, Bombardier holds a solid position in the marketplace and it is these competencies that will allow them to thrive. However, the relationship with their manufacturers and suppliers, and their productivity and operational effectiveness result in a competitive disadvantage and below average returns. If they are to sustain their competitive advantage, they must reduce their cost of revenues which is clearly hurting their profits (See Exhibit 4). Moving Forward Alternative 1 Proceed with the status quo. That would mean dropping the CSeries project and ontinuing to improve the CRJ model to eventually have capacity within 100-150 seats. Bombardier would be able to compete with its core competencies of a diversified portfolio, great reputation of the CRJ, and their unique design and engineering allowing them to be leaders in energy-efficiency. Pros: * Save time and money by not pursuing the CSeries project ($2 billion ). * Allow them to invest their resources in improving the CRJ model. * The CRJ is already the most popular regional jet model in history and offering an aircraft of 100-150 seats would address the future market demands. Cons: Lost time and money already invested in the CSeries ($100 million). * Doesn’t address the fundamental issue of the aging technologies in the CRJ and Q-Series models. * Confusion of the long-term strategy of the firm. * Not much innovation, not adapting to change. Alternative 2 Bombardier can further differentiate themselves by proceeding with the CSeries project to address several issues of the future. The CRJ1000 provides an immediate solution for higher capacity and comfort at lower operating costs. The CSeries would be specifically targeted for the 100-150 seats market of regional aircrafts. Pros: Address the fundamental issue of the aging technologies in the CRJ and Q-Series models. * Set the long-term strategy and goals of the firm, and provide stability for a firm that analysts believe to have a blurred vision and strategic uncertainty. * Fill a gap in the marketplace by replacing older generation planes of the same capacity and provide more comfort and efficiency. * Meet the future needs of the market for regional aircraft which is moving towards aircraft of 100- 150 seats (See Exhibit 5). Cons: * Significant investment ($2 billion) needed. * Uncertainty of market response to brand new line of regional jets. Unforeseen technological issues may arise (i. e. quality and after sale service required) * Will it provide good profit margins and satisfy shareholders and analysts expectations? Final Recommendation (Best Alternative) The future of the aerospace industry is changing. Geographically because of the emerging markets in the BRIC countries, representing 35% of global demand in 2005, and by category of aircraft, because of the increase in short and mid-range routes of regional airlines. Furthermore, airline companies’ profits are directly tied with operating costs making cost-effectiveness extremely important. The European Union put in place the Emissions Trading Scheme beginning in 2011, which will further increase the demand for fuel-efficient aircrafts. With both alternatives presented above, Bombardier would hold an advantage over its competitors, more so in alternative 2 with the launch of the CSeries (which would be the leader in fuel-efficiency). In order to select the best alternative and solution to the problem, a number of other factors must be analyzed. Firstly, the regional jet product line is a main concern since the technologies of the CRJ and Q-Series models are aging. With the demand for regional aircraft shifting towards jets with a capacity of 100 to 150 seats, Bombardier would need to provide an aircraft within that range. Alternative 1 could work if they develop a CRJ model that would meet the demand for that market, but it would not address the aging technologies. Alternative 2 would be best to solve this problem because developing a new generation of aircrafts with new technologies that are specifically targeted towards that market will allow Bombardier to maintain its competitive advantage and global leadership. Secondly, the aircraft industry is a cyclical industry. Therefore, planes within the range of 100 to 150 seats that were purchased many years ago will need to be replaced. Since the new trend is energy-efficiency, the airline companies will be looking meet this need. Currently, there are no aircrafts that would specifically meet the capacity needs of regional carriers. With the Chinese and Russians attempting to enter this market, the window of opportunity is getting smaller. Alternative 1 would not provide a direct solution to this problem because the aging technology of the CRJ (if Bombardier were to develop a model to meet the capacity) would not be able to compete with the new technologies of the Chinese and Russian models. Alternative 2 on the other hand, would provide the best solution to this problem because it would specifically meet the capacity and energy-efficiency needs of the market. In conclusion, alternative 2 is far more attractive than alternative 1 for all the reasons discussed. Additionally, it would provide Bombardier with a long-term strategy in the aerospace industry and allow them to maintain their competitive advantage and continue to fulfill their strategic objective, which has always been to be a global leader. Bibliography Source: Taleb, A. , Hebert, L. (2011). Bombardier Aerospace: The CSeries Dilemma. London Ontario: Ivey Publishing. Exhibit 1 LEARNING CURVE Source : http://hsimonis. wordpress. com/2010/07/26/building-fighter-aircraft/ Exhibit 2 VRIN MODEL *Potential Core Competencies| Valuable| Rare| Inimitable| Non-Substitutable| 1| Yes| No| No| No| 2| Yes| Yes| Yes| Yes| 3| Yes| Yes| Yes| Yes| | Yes| Yes| Yes| No| 5| Yes| No| No| No| Exhibit 3 BUSINESS AND REGIONAL JETS SEGMENT MARKET SHARE FOR 2006 Source: Taleb, A. , Hebert, L. (2011). Bombardier Aerospace: The CSeries Dilemma. London Ontario: Ivey Publishing. Exhibit 4 PRODUCTIVITY amp; OPERATIONAL EFFECTIVENESS, GROSS PROFIT MARGIN FOR Y/E 2006 Source: http://www2. bombardier. com/en/7_0/pd f/annual_report_2007. pdf Source : http://www1. embraer. com. br/relatorios_anuais/relatorio_2007/english/ Exhibit 5 DEMAND FOR REGIONAL AIRCRAFT lt;100 SEATS Source: Taleb, A. , Hebert, L. (2011). Bombardier Aerospace: The CSeries Dilemma. London Ontario: Ivey Publishing.

List of Obama Gun Control Measures and Executive Orders

List of Obama Gun Control Measures and Executive Orders President Barack Obamas record on gun control is a fairly weak one, even though he was often portrayed  as the most anti-gun president in American history and called for more regulations in the wake of the numerous mass shootings that occurred during his two terms in office. We do not have to accept this carnage as the price of freedom, Obama said in 2016. The National Rifle Association once claimed Obamas obsession with gun control knows no boundaries. Did You Know? Only two gun laws made it through Congress during Obamas two terms in office, and neither placed additional restrictions on gun owners.   In fact, the two gun laws signed by Obama actually expanded the rights of gun owners in the United States. Attempts to limit the size of gun magazines, expand background checks of gun buyers and ban gun sales to buyers on terrorism watch lists all failed to pass under Obama. Perhaps the most significant Obama gun control measure was not a law but a rule that required the Social Security Administration to report disability-benefit recipients with mental health conditions to the FBI’s background check system, which is used to screen firearm buyers. Obamas successor, Republican President Donald Trump, rescinded the rule in 2017. Obama Gun ControlProposals Had No Teeth That is not to say Obama was not critical of the use of guns to commit the numerous mass shootings and acts of terrorism during his tenure in the White House. Quite the opposite. Obama sharply criticized the gun lobby and the easy access to firearms. President Barack Obama pauses during a meeting to observe a moment of silence for Sandy Hook Victims. Pete Souza/Wikimedia Commons Obama also made curtailing gun violence a central theme of his  second-term agenda  after the  mass shooting at Sandy Hook Elementary School  in Newtown, Conn., in December 2012. The president signed  executive orders  calling for mandatory  criminal background checks on gun-buyers  and several other measures that were unpopular in Congress including  a ban on assault weapons  and high-capacity magazines. But he was unable to win passage of  new laws and insisted authorities do more to enforce measures already on the books. Executive Actions Not Executive Orders Critics, however, point to Obamas issuance of 23 executive actions on gun violence in January 2016 as proof that the Democratic president was anti-gun. What most fail to point out is that those executive actions contained no new laws or regulations; and they were not executive orders, which are different than executive actions.   For all the pomp and ceremony, nothing in the president’s proposals is going to put a dent in U.S. gun crime or even substantially change the federal legal landscape.  In that sense, apoplectic opponents and overjoyed supporters are both probably overreacting, wrote  Adam Bates, a  policy analyst with the libertarian Cato Institutes Project on Criminal Justice. Gun Laws Signed by Obama Expanded Rights During his first term, Obama didnt call for any major new restriction on guns or gun owners. Instead, he urged authorities to enforce the state and federal laws already on the books.  In fact, Obama signed only two major laws that address how guns are carried in America, and both actually expand the rights of gun owners. One of the laws allows gun owners to carry weapons in national parks; that law took effect in February 2012 and replaced President Ronald Reagans policy of required guns be locked in glove compartments of trunks of cars that enter national parks. Another gun law signed by Obama allows Amtrak passengers to carry guns in checked baggage, a move that reversed a measure put in place after the terrorist attacks of Sept. 11, 2001. A Strong Tradition of Gun Ownership Obama often mentions the expansion of gun rights under those two laws. He wrote in 2011: In this country, we have a strong tradition of gun ownership thats handed from generation to generation. Hunting and shooting are part of our national heritage. And, in fact, my administration has not curtailed the rights of gun owners- it has expanded them, including allowing people to carry their guns in national parks and Obama repeatedly expressed support for the Second Amendment, explaining that If you’ve got a rifle, you’ve got a shotgun, you’ve got a gun in your house, I’m not taking it away. National Rifle Association HammersObama During the 2008 presidential campaign, the NRA Political Victory Fund mailed out tens of thousands of brochures to gun owners and like-minded voters that accused Obama of lying about his position on gun control. The brochure read: Barack Obama would be the most anti-gun president in American history. Senator Obama says words matter. But when it comes to your Even though the president didnt sign a single bill into law limiting the use or purchase of guns the NRA Political Victory Fund continued to warn its members and like-minded voters during the 2012 election that Obama would make weapons a target in a second term. If Barack Obama wins a The NRA Political Victory Fund also falsely claimed that Obama had agreed to give the United Nations authority over the guns owned by Americans, saying: Obama has already endorsed moving ahead toward a U.N. gun ban treaty and will likely sign it after it’s negotiated.

Philosophy 4 Assignment Example | Topics and Well Written Essays - 250 words

Philosophy 4 - Assignment Example Descartes’ mind-body duality is helpful to individuals who want to experience their minds explicitly and uniquely as a thing with a conscious (Descartes 32). I think this concept also secretly allows these individuals to experience their minds and bodies reversely. This means that when these people cannot distinguish their minds and bodies, they become lost. I disagree that humans are comprised of mind and body as separate entities. If human beings had two entities, they would have to illustrate this extension and prove that they cancel each other out, which they do not. As a philosophical approach, skepticism tries to render uncertain members of a group of propositions that individuals think are within our understanding. Skepticism can be considered a strong suit through logic and empirical evidence. Skepticism allows for the coherence of logic and empirical evidence in academia today. The weak point of skepticism philosophically is distrusts towards anyone’s idea or statements without criticism or proof, even when this person is in fact correct. Categorical imperative is the expression of ethical law as eventually implemented by logic and obedience from plain respect for logic (Kant 18). For example, I was once stuck at a red light known for remaining red for unreasonably long periods. I was late for class and there was no other vehicle or pedestrian crossing either of the roads. I wanted to run the red light, which decision into a moral law implying that I was comfortable with every driver running very red lights when they are late for

Directors responsibility Coursework Example | Topics and Well Written Essays - 1000 words

Directors responsibility - Coursework Example Another notable aspect is that the board acts as the epicentre of the organization and it links the investors and the individuals responsible for implementing the policies that make their respective organizations tick as well as ensuring accountability. Thus, corporate governance in this case refers to â€Å"rigorous supervision of the management of a company; it means ensuring that business is done competently, with integrity and with due regard for the interests of all stakeholders,† (Institute of Directors, 2014). Simply put, the Institute of Directors (2014) also posits to the effect that corporate governance relates to a combination of the following factors: legislation, non-legislative codes, self-regulation and best practice, structure, culture, and board competency. The operations of various organizations especially in the UK are guided by the legal framework obtaining in that particular country. Such laws are designed to protect the interests of different stakeholders with an interest in a business entity. McGregor (2000) aptly suggests that that corporate governance is practiced at different levels and the law is specifically designed to protect the interests of all the stakeholders involved. Duplessis (1999) concurs with this assertion when he states that the law overrides all individual interests. In as far as Company law is concerned in UK, it can be seen that the board of AstraZeneca acted in accordance to the laws. According to Company Law Solutions Limited (n.d), â€Å"the directors have such powers as are conferred on them by the articles of the company which are especially based on the Model Articles (companies registered post 1.10.2009.† This is promulgated by the Company’s Act 2006 which further stipulates that â€Å" the business of the company shall be managed by the directors who may exercise all the powers of the company....†

Coffee Shop Business Plan

Coffee Shop Business Plan Java Culture coffee bar is determined to become a daily necessity for local coffee addicts, a place to dream of as you try to escape the daily stresses of life and  just a  comfortable place to meet your friends or to read a book, all in one. With the growing demand for high-quality gourmet coffee and great service, Java Culture will capitalize on its proximity to the University of Oregon campus to build a core group of repeat customers. The company will operate a 2,300 square foot coffee bar within a walking distance from the University of Oregon campus. The owners have secured this location through a three-year lease with an option for extending. The have also provided $140,000 of the required $170,000 start-up funds. The remaining capital will be obtained through  Bank of America commercial loans. The company is expected to grow sales revenue from $584,000 in FY2001 to $706,000 in year three. As Java Culture will strive to maintain a 65% gross profit margin and reasonable operating expenses,  it will see  net profits grow from $100,000 to$125,000 during the same period. 1.1 Objectives: Java Cultures objectives for the first year of  operations are: Become selected as the Best New Coffee Bar in the area by the local restaurant guide. Turn in profits from the first month of operations. Maintain a 65% gross margin. 1.2 Keys to Success: The keys to success will be: Store design that will be both visually attractive to customers, and designed for fast and efficient operations. Employee training to insure the best coffee preparation techniques. Marketing strategies aimed to build a solid base of loyal customers, as well as maximizing the sales of high margin products, such as espresso drinks. 1.3 Mission Java Culture will make its best effort to create a unique place where customers can socialize with each other in a comfortable and relaxing environment while enjoying the best brewed coffee  or espresso and pastries in town. We will be in the business of helping our customers to relieve their daily stresses by providing piece of mind through great ambience, convenient location, friendly customer service, and products of consistently high quality. Java Culture will invest its profits to increase the employee satisfaction while providing stable return to its shareholders. 2.0 Company Summary: Java Culture, an Oregon limited liability company, sells coffee, other beverages and snacks in its 2,300 square feet premium coffee bar located near the University of Oregon campus.   Java Cultures major investors are Arthur Garfield and James Polk who cumulatively own over 70% of the company. The start-up loss of the company is assumed in the amount of $27,680. 2.1 Company Ownership: Java Culture is registered as a Limited Liability Corporation in the state of Oregon. Arthur Garfield owns 51% of the company. His cousin, James Polk, as well as Megan Flannigan and Todd Barkley hold minority stakes in Java Culture, LLC. 2.2 Company Locations and Facilities: Java Culture coffee bar will be located on the ground floor of the commercial building at the corner of West 13th Avenue and Patterson Street in Eugene, OR. The company has secured a one-year lease of the vacant 2,500 square feet premises previously occupied by a hair salon. The lease contract has an option of renewal for three years at a fixed rate that Java Culture will execute depending on the financial strength of its business. The floor plan will include a 200 square feet back office and a 2,300 square feet coffee bar, which will include a seating area with 15 tables, a kitchen, storage area and two bathrooms. The space in the coffee bar will be approximately distributed the following way1,260 square feet (i.e., 55% of the total) for the seating area, 600 square feet (26%) for the production area, and the remaining 440 square feet (19%) for the customer service area. This property is located in a commercial area within a walking distance from the University of Oregon campus on the corner of a major thoroughfare connecting affluent South Eugene neighborhood with the busy downtown commercial area. The commercially zoned premises have the necessary water and electricity hookups and will require only minor remodeling to accommodate the espresso bar,  kitchen and storage area. The coffee bars open and clean interior design with modern wooden decor will convey the quality of the served beverages and snacks, and will be in-line with the establishments positioning as an eclectic place where people can relax and enjoy their cup of coffee. The clear window displays, through which passerby will be able to see customers enjoying their beverages, and outside electric signs will be aimed to grab the attention of the customer traffic. 3.0 Products: Java Culture will offer its customers the best tasting coffee beverages in the area. This will be achieved by using high-quality ingredients and strictly following preparation guidelines. The store layout, menu listings and marketing activities will be focused on maximizing the sales of higher margin espresso drinks. Along with the espresso drinks, brewed coffee and teas, as well as some refreshment beverages, will be sold in the coffee bar. Java Culture will also offer its clients pastries, small salads and sandwiches. For the gourmet clientele that prefers to prepare its coffee at home, Java Culture will also be selling coffee beans. The menu offerings will be supplemented by free books and magazines that customers can read inside the coffee bar. 3.1 Product Description: The menu of the Java Culture coffee bar will be built around espresso-based coffee drinks such as lattes, mochas, cappuccinos, etc. Each of the espresso-based drinks will be offered with whole, skimmed, or soy milk. Each of these coffee beverages is based on a shot of espresso, which is prepared in the espresso machine by forcing heated water through ground coffee at high pressure. Such espresso shots are combined with steamed milk and/or other additives like cocoa, caramel, etc., to prepare the espresso-based beverages. Proper preparation techniques are of paramount importance for such drinks. A minor deviation from the amount of coffee in the shot, the size of the coffee particles, the temperature of milk, etc., can negatively affect the quality of the prepared drink. 3.2 Sales Literature: Two thousand flyers will be distributed in the adjacent neighborhood, on the University campus, at the malls and in the selected office buildings within two weeks prior to the opening of Java Culture. Subsequently, free postcards with Java Culture endorsement will be printed to increase the company visibility among the patrons. 4.0 Market Analysis Summary: U.S. coffee consumption has shown steady growth, with gourmet coffee having the strongest growth. Coffee drinkers in the Pacific Northwest are among the most demanding ones. They favor well-brewed gourmet coffee drinks and demand great service. Eugene, OR, with its liberal and outgoing populace and long rainy winter, has traditionally been a great place for coffee establishments. Java Culture will strive to build a loyal customer base by offering a great tasting coffee in a   relaxing environment of its coffee bar located close to the bustling University of Oregon campus. 4.1 Market Segmentation: Java Culture will focus its marketing activities on reaching the University students and faculty, people working in offices located close to the coffee bar and on sophisticated teenagers. Our market research shows that these are the customer groups that are most likely to buy gourmet coffee products. Since gourmet coffee consumption is universal across different income categories and mostly depends on the level of higher education, proximity to the University of Oregon campus will provide access to the targeted customer audience. The chart and table below outline the total market potential (in number of customers) of gourmet coffee drinkers in Eugene, OR. Java Culture will cater to people who want to get their daily cup of great-tasting coffee in a relaxing atmosphere. Such customers vary in age, although our location close to the University campus means that most of our clientele will be college students and faculty. Our market research shows that these  are discerning customers that gravitate towards better tasting coffee. Furthermore, a lot of college students consider coffee bars to be a convenient studying or meeting location, where they can read or meet with peers without the necessity to pay cover charges. For us, this will provide a unique possibility for building a loyal client base. 4.2.1 Market Needs: General trend toward quality among U.S. consumers definitely plays an important role in the recent growth in gourmet coffee. Additionally, such factors as desire for small indulgencies, for something more exotic and unique, provide a good selling opportunity for coffee bars. 4.3 I Industry Analysis: Coffee consumption has shown a steady 2.5% growth rate in the United States over the last decade. In 1994, total sales of coffee were approximately $7.5 billion with gourmet coffee representing 33% (or $2.5 billion) of that. The retail coffee industry is flourishing in the U.S. Pacific Northwest. The local climate, with a long rainy season, is very conducive for the consumption of hot non-alcoholic beverages. At the same time, hot dry summers drive people into cafes to order iced drinks. Further, coffee has really become a part of the lifestyle in the Pacific Northwest. Its discerning coffee drinkers are in favor of well-prepared, strong coffee-based beverages, which they can consume in a  relaxing environment. 4. 4 Competition and Buying pattern: Competition: According to the 1997 Oregon Food service Statistics (NAICS 72), Eugene had 45 established snack non-alcoholic beverage bars (NAICS 722213) with total sales of $14.2 million. Among other establishments that offer coffee drinks to their customers are most of Eugenes limited- and full-service restaurants. Java Cultures direct competitors will be other coffee bars located near the University of Oregon campus. These include Starbucks, Cafe Roma, The UO Bookstore, and other Food service establishments that offer coffee. Starbucks will definitely be one of the major competitors because of its strong financial position and established marketing and operational practices. However, despite of Starbucks entrenched market position, many customers favor smaller, independent establishments that offer cozy atmosphere and good coffee at affordable prices. Cafe Roma is a good example of such competition. We estimate that Starbucks holds approximately 35% market share in that neighborhood, Cafe Roma appeals to 25% of customers, The UO Bookstore caters to another 10%, with the remaining market share split among other establishments. Java Culture will position itself as a unique coffee bar that not only offers the best tasting coffee and pastries but also provides home-like, cozy and comfortable environment, which established corporate establishments lack. We will cater to customers bodies and minds, which will help us grow our market share in this competitive market. Buying Patterns: The major reason for the customers to return to a specific coffee bar is a great tasting coffee, quick service and pleasant atmosphere. Although, as stated before, coffee consumption is uniform across different income segments, Java Culture will price its product offerings competitively. We strongly believe that selling coffee with a great service in a nice setting will help us build a strong base of loyal clientele. 5.0 Strategy and Implementation Summary: Java Cultures marketing strategy will be focused at getting new customers, retaining the existing customers, getting customers to spend more and come back more often. Establishing a loyal customer base is of a paramount importance since such customer core will not only generate most of the sales but also will provide favorable referrals. 5.1 Competitive Edge: Java Culture will position itself as unique coffee bar where its patrons can not only enjoy a cup of perfectly brewed coffee but also spend their time in an ambient environment. Comfortable sofas and chairs, dimmed light and quiet relaxing music will help the customers to relax from the daily stresses and will differentiate Java Culture from incumbent competitors. 5.2 Sales Strategy: Java Culture baristas will handle the sales transactions. To speed up the customer service, at least two employees will be servicing clientswhile one employee will be preparing the customers order, the other one will be taking care of the sales transaction. All sales data logged on the computerized point-of-sale terminal will be later analyzed for marketing purposes. In order to build up its client base, Java Culture will use banners and fliers, utilize customer referrals and cross-promotions with other businesses in the community. At the same time, customer retention programs will be used to make sure the customers are coming back and spending more at the coffee bar. 5.3 Sales Forecast: Food costs are assumed at 25% for coffee beverages and 50% for retail beans and pastries. Proximity to the University campus will dictate certain sales seasonality with revenues slightly decreasing during the school vacation periods. The chart and table below outline our projected sales forecast for the next three years. 6.0 Management Summary: Java Culture is majority-owned by Arthur Garfield and James Polk. Mr. Garfield holds a Bachelors Degree in Business Administration from the University of ZYX. Hes worked for several years as an independent business consultant. Previously, he owned the ABC Travel Agency, which he profitably sold four years ago. Mr. Garfield has extensive business contacts in Oregon that he will leverage to help his new venture succeed. Mr. Polk has a Bachelors Degree in Psychology from the XYZ State University. For the last five years he has worked as a manager of DEF Ristorante, a successful Italian restaurant in Portland, OR. Under Mr. Polks management, the restaurant has consistently increased sales while maintaining a lower than average level of operating expenses. However, because of the investors other commitments they will not be involved into the daily management decisions at Java Culture. A professional manager ($35,000/yr) will be hired who will oversee all the coffee bar operations. Two full-time baristas ($25,000/yr each) will be in charge of coffee preparation. Four more part-time employees will be hired to fulfill the staffing needs. In the second and third year of operation one more part-time employee will be hired to handle the increased sales volume. 6.1 Management Team: A full-time manager will be hired to oversee the daily operations at Java Culture. The candidate (whos name is withheld due to his current employment commitment) has had three years of managerial experience in the definitely industry in Oregon. This persons responsibilities will include managing the staff, ordering inventory, dealing with suppliers, developing a marketing strategy and perform other daily managerial duties. We believe that our candidate has the right experience for this role. A profit-sharing arrangement for the manager may be considered based on the first year operational results. 6.2 Management Team Gaps: Despite the owners and managers experience in the definitely industry, the company will retain the consulting services of ABC Espresso Services, the consultants who have helped to develop the business idea for Java Culture. This company has over twenty years of experience in the retail coffee industry and has successfully opened dozens of coffee bars across the U.S. Consultants will be primarily used for market research, customer satisfaction surveys and to provide additional input into the evaluation of the new business opportunities. 7.0 Financial Plan: Java Culture will capitalize on the strong demand for high-quality gourmet coffee. The owners have provided the company with sufficient start-up capital. With successful management aimed at establishing and growing a loyal customer base, the company will see its net worth doubling in two years. Java Culture will maintain a healthy 65% gross margin, which combined with reasonable operating expenses, will provide enough cash to finance further growth.