Essay on Human Cloning is not a Moral Issue - 985 Words

Human Cloning is not a Moral Issue There has been an onslaught of protests and people lobbying for a ban on human cloning ever since Dolly the sheep was cloned by Dr. Wilmut and his colleagues. Not only has the media exploited the ethics of the issue and scared the public with images of Frankenstein and evil scientists, but many worldwide authorities such as President Bill Clinton, Jacques Chirac of France, and Prime Minister John Major of Great Britain have all spoken out publicly against human cloning and have proposed legislation and committees to regulate and/or ban it. Religious leaders and the Pope have also talked about human clonings dangers of Playing God and the loss of uniqueness that an individual would suffer if he†¦show more content†¦(Madigan, 6) The moral issues in cloning are similar to past issues faced by society such as nuclear energy, recombinant DNA, and computer encryption. There have always been religious and moral objections to new technology and change merely because they are different and because we are creatures of habit. As the International Academy of Humanism put it, A view of human nature rooted in humanitys mythical past ought not to be our primary criterion for making moral decisions about cloning. (Madigan, 3) A second argument against human cloning is that the DNA donor and the cloned recipient will have a loss of uniqueness and individuality. Reverend Moraczewski once again asserts that cloning improperly robs people of their uniqueness. (Madigan, 8) But arent identical twins autonomous and unique individuals? Proponents of the uniqueness objection fail to realize that natural-born twins possess identical genes, just as a donor and its clone would have. In fact, clones of humans would differ more than identical twins, given the age difference of the donor and the clone, and therefore the different environments in which each matures. People are, as a whole, more than the sum of their parts. While genes lay the foundation, people are a product of their feelings, experiences, and relationships. Genes are only the groundwork of who people are, they do notShow MoreRelated Animal and Human Cloning: Moral, Ethical, and Regulatory Issues2517 Words   |  11 PagesAnimal and Human Cloning: Moral , Ethical, and Regulatory Issues Dolly, woolly, innocent, and sweet, strongly contrasts with the severity of the issues that she has raised. Ever since the news surfaced that Dr. Ian Wilmut had succeeded in cloning a sheep, people around the world have been participating in a frenzied debate over the morality of cloning animals, and more importantly human beings. The cloning of animals and humans could help the world in unprecedented ways, but could also give riseRead MoreCloning Essays1271 Words   |  6 PagesCloning The most significant problem our world has with newfound controversies is that most people take one side on the issue before they become educated on the topic at hand. This is the same problem that I see with the controversial issue of cloning. Whether one argues for or against the cloning of humans or animals, most people leave out the ethics and morals behind the issue. People see movies like Multiplicity, starring Michael Keaton (a movie in which Michael Keaton clones himselfRead MoreGenetic Engineering : Medical Perfection Or Playing God1280 Words   |  6 PagesThesis Statement â€Å"Genetic engineering differs from cloning in key ways. Whereas cloning produces genetically exact copies of organisms, genetic engineering refers to processes in which scientists manipulate genes to create purposefully different versions of organisms—and, in some cases, entirely new living things†, duplication of genetic cells is known as human cloning. Development of genetic engineering biotechnologies undermines the natural autonomy of life. Does genetic engineering interfereRead MoreThe Consequences Of Cloning In Frankenstein By Mary Shelley1470 Words   |  6 PagesThe invention of cloning, both a blessing and a curse, can possibly enable humanity to reach eternal life. An invention is the creation of a device developed after a study or an experiment, in the hopes of benefiting society. The novel Frankenstein by Mary Shelley is about an inventor, Victor Frankenstein, who creates life that he later rejects. His invention results in consequences for both himse lf and his creation. Both cloning and the creation of the monster was made to benefit and advance society’sRead MoreThe Pros And Cons Of Cloning872 Words   |  4 PagesThere are many arguments against cloning. Leon R. Kass bases his argument on repugnance in his article The Wisdom of Repugnance. He is a well-known physician, educator and scientist. Kass perceives cloning as offensive, grotesque revolting, repulsive and wrong. To establish his argument he states, â€Å"Most people recoil from the prospect of mass production or human being, with large clones of look-alikes, compromised in their individuality.†1 His rationale is cloning is unnatural, because it is asexualRead More Cloning More Ethically Acceptable than Global Warming Essays843 Words   |  4 Pages Cloning More Ethically Acceptable than Global Warming nbsp; One day soon, human clones will walk among us. Does the thought send a shiver up your spine? How about the notion of eating french fries from a potato engineered with jellyfish genes to make its leaves bioluminescent? We should consider our responses to both issues now, before reality comes knocking at the door. Several groups have announced intentions to clone humans, and the bioluminescence gene has already been successfully incorporatedRead More Is Human Cloning Another Frankenstein? Essay1272 Words   |  6 Pages Is Human Cloning Another Frankenstein? nbsp; The creation of life by unnatural method is a question that Mary Shelleys Frankenstein addresses. Through the events that result from Victors attempt to bestow life to the inanimate, Shelley concludes that it is inappropriate for man to play god. With the advent of the science of creation, cloning, scientists now face the same problem that Shelley raised years ago. The applications of such research are numerous, all varying in severity. In whatRead MoreThe Recreation Of Life956 Words   |  4 Pagesdifferent cases of cloning, and focuses on the former in his ethical discussion of cloning humans. The first case of cloning discussed is the cloning of a human to be used as an organ bank, just in case the donor is in need of the cloned individual’s body parts, tissues, or organs. However, the individual may not even be considered so because their brain will have been manipulated to eliminate any capacity for consciousness or sense of being, practically turning the individual into a human incubator housingRead MoreJohn Stuart Mill s Philosophy On The Morality And Ethical Nature Of The Subject1507 Words   |  7 Pagessubject. Cloning can be viewed a few different ways based on the teachings in philosophy one follows. Utilitarianism Utilitarianism is a branch of philosophy, which bases its understanding of right action on consequences. More precisely, an act is considered right if it creates the most happiness (pleasure), and the least pain, for the greatest number of people affected by that action. In this way, utilitarianism is sometimes called a moral calculus. A utilitarian approach to cloning would lookRead MoreHuman Cloning Debate: The Fate of Frankenstein1671 Words   |  7 Pagesrestricted moral boundaries to those of the Victorians, likely see Victors main crime within the novel more the perverse way in which the creation is carried out and more importantly Victors failure to nurture the offspring; his crime is against the traditional framework of the family (Feldman and Scott-Kilvert, 1987). Position Statement- At the very essence of the Frankenstein myth is the idea that humans have the technology and wisdom to create or duplicate life. This idea, cloning, is neither

Essay on Othello as a Black Man in a White Society

Othello as a Black Man in a White Society Shakespeares play,Othello, explores themes of love and passion, otherness, jealousy, revenge and order vs. Chaos, which all revolve mainly around the protagonist, Othello. Surrounded by Venetians within a white society, Othello begins to realise his otherness thus his insecurities as an outside and a Moor increase. The deceptive Iago uses these dangerous blemishes in Othellos personality to manipulate the moral Othello, using his one fatal flaw, jealousy. During the 16th Century, the Elizabethan audiences attentiveness and familiarity of the thin line between order and chaos would have added to the tragic story of Othello. This was due to the†¦show more content†¦What he meant by this is that Othello is a foreigner to all, because of his blackness he can never fit in. However, this is ironic as the people of Venice accepted Othello as a righteous and valiant general in the army, due to his brave act of protecting the Venetians from the evil grasp of the Turkish people. Interestingly enough, these Venetians dont compare Othello to the supposedly iniquitous Turks because he had defeated them, so they placed him higher up in the hierarchy of racial and social class. Iago expresses his own opinion that Othello is an erring barbarian which is very ironic as Othello has the status of a shielding warrior, a generous being that is a strong part of the army. Roderigo calls him the lascivious Moor and tends to see Othellos black colour as a sign of dirtiness and obscenity. The characters in Othello may possible have felt that Othello was a threat due to his otherness in his appearance, such as his thick lips. Othellos character is overtly and crudely sexualised, which is also a disadvantage to Othello as other characters begin to believe that he is aggressive and sadistic. Black people, during the time of Shakespeare, were mysterious to the white society. Venetians were not used to seeing and living with people of other races and feared them because they were not familiar withShow MoreRelatedOthello, By William Shakespeare1709 Words   |  7 Pages A society consists of diverse cultures, looks, values, and beliefs. In a world with one predominant culture, those perceived as different from the norm are associated with negative images and treated inferior to the superior culture. The negative images associated with color, specifically blackness, has a detrimental effect on the victims who are racially stereotyped. The character Othello is a unique character in English literature, because unlike the other members of society, Othello is an outsiderRead MoreOthello, By William Shakespeare9 41 Words   |  4 PagesBlack Racism and the public’s reliance on stereotypes to judge individuals of a different decent can be traced throughout literature. The Elizabethan’s are no exception, and as their view of the word grew so did the permeation of racism and xenophobia in their society. Theater in Elizabethan England was full of stereotypical black characters that further perpetuated society’s racist tendencies. One play that challenged these stereotypes was Williams Shakespeare’s play Othello which depicts theRead MoreOthello Discrimination Essay1020 Words   |  5 Pages Othello: Downfall by Discrimination When Shakespeare wrote Othello, black people were seen as inferior to white people. The play takes place in Venice in the 1500’s, a progressive city growing rapidly with new ideas and cultures. Not all introductions were welcomed, however. The Arab culture, known as the Moors, was seen as â€Å"brute, cowardly, lustful, savage, and diabolical† (Toker 1). They were stereotyped as inferior based on skin color, religious beliefs, and attitudes. To Venetians, the appearanceRead MoreEssay about Racism in Othello862 Words   |  4 PagesRacism is inextricably linked to the story of Othello and presents several universal themes, still prominent in modern society. It is this that questions what sort of message Shakespeare intended to convey to his audience; was Othello the black ‘moor’, portrayed as a tragic hero? Or did his character eventually come to resemble the prejudices of which he was a victim? A text rich with ethical debate, Othello is a story of black a nd white, culture, fate, and ultimately good versus bad. Racial ‘otherness’Read MoreOthello, By William Shakespeare1515 Words   |  7 PagesShakespeare’s Othello is seemingly about the blooming affection between a man and a woman. However, it is a love story gone wrong—or is portrayed as so by the author. In the historical context of Othello, which is set during the Turkish-Venetian war in the 16th century, it is essential to emphasize that Othello is the love story between Othello, the Moorish general, and Desdemona, the Venetian lady. This racial difference is most problematic to the eyes of the white Venetian society, allowing charactersRead MoreExploring How the Symbolism and Imagery of Blackness Help Shakespeare to Create Meaning in Othello795 Words   |  4 PagesShakespeare to Create Meaning in Othello Shakespeare uses various symbol of blackness to express negative and racist attitudes. He does this to meet the expectations of the Elizabethan audience, who held certain misconceptions about black people. Shakespeare uses this early in the play and involves characters such as Brabantio, Iago and Roderigo, this also assist in the construction of imagery. These racist remarks are directed towards Othello and the majority of the racistRead MoreWilliam Shakespeare s Othello And Racial Interactions With The Ones From New York City962 Words   |  4 PagesThe book Othello show similarities to racial interactions with the ones from New York City. However, looking closer at the play, â€Å"Othello†, seem to show us many interesting aspects of cultural differences. It seems that not only, racial and cultural differences were unconventional, but also â€Å"unnatural†. As an illustration, within first act of â€Å"Othello†, Roderigo and Iago encounter Brabanito and make many _not nice__ remarks towards the relationship between Brabanito’s daughter and Othello. Iago saysRead MoreKahron Fyffe. . World Literature . . Dr. Fiore. . 28 April1036 Words   |  5 PagesLiterature Dr. Fiore 28 April 2017 Othello: Hero or Stranger Othello is a hero due to being a hardened and vicious warrior on the battlefield but he is also a tragic hero in this play. A tragic hero by definition is a literary character who makes a judgment error that inevitably leads to his/her own destruction. For example Othello is the husband of Desdemona whom he murders because he has been misled by the villainous IagoRead MoreOthello - A Play That Transcends Time Essay941 Words   |  4 Pagesworld of Shakespeare’s Othello. It is through my exploration of these perspectives and their relationship with changing morals and values that has enriched my understanding of the play. One such reading of the play challenges the marginalisation and objectification of woman in a patriarchal Venetian society, while taking into account the changing role of women in modern society. Another interpretation of Othello examines its post colonial elements through the protagonist Othello, and his insecuritiesRead MoreOthello, By William Shake speare1140 Words   |  5 Pagesâ€Å"Othello† is a play written by William Shakespeare in 1603. In this play, Shakespeare features three major characters: Othello, Iago, and Desdemona. Othello, a black man, and Desdemona, a white venetian secretly eloped in the play. Iago shows racism and prejudice towards their relationship because of their skin colors. In the play, Iago says: â€Å"Even now, now, very now, an old black ram is tupping your white ewe. Arise, arise! Awake the snorting citizens with the bell, or else the devil will make a

Destroying Your Health By Smoking Cigarettes Essay Example For Students

Destroying Your Health By Smoking Cigarettes Essay If you really want to ruin your health then smoking cigarettes is one ofthe best ways I know how to do it. Smoking cigarettes cause lung cancer,emphysema, and the one thing that most people notice right off hand is badbreath. If you are into destroying your health, I want you to follow these stepso that you can be on your way to an unhappy and unhealthy life, number one buythe cigarettes, number two smoke them, and number three this one is reallyimportant never ever quit smoking. I have found that most people who want to destroy themselves quicklywill smoke a no filtered brand of cigarettes, so let say you picked out thebrand Pallmall-Reds. I understand these are one of the strongest brands ofcigarettes you can buy. Yes, there are plenty of other brands of cigarettes outthere but why bother going threw all that money to pick the right one when youcan take my word on it? These are really strong cigarettes. How do I know,because take one out and look at it, you will notice that there is no filter onthe end of it. Due to no filter you will get none of the toxins filteredWithout filtering out some of the toxins you will destroy yourself quicker; thatis the goal we are seeking, is it not? Lets take out one of our friends (we willcall them that to be funny) and look at it. It is about five to six inches inlength, maybe a half inch wide with little brown things that look somewhat likecoffee grounds inside a thin white paper cylinder. Smell it, a significantnumber of people actually enjoy the way tobacco products smell, but they willnot smoke them. I myself find that ominously odd. Now smoking the cigarette is very important. If you do not smoke it youwill not reach your goal to destroy your health. So let us begin with thelighting of the cigarette. Place the cigarette in your mouth, just the tip ofit. Do not bother with looking to put the filtered end in your mouth, becauseif you remember there is no filter on is brand of cigarette. After you haveplaced our friend in your mouth you will need to tilt your head. Tilting issomething most people do when lighting up, this process is what majority ofpeople do. Now when you tilt your head it really does not make a differencewhich way you tilt it. In my opinion when tilting occurs you will tilt left orright depending on which hand you use, then again I am no expert on tilting tolight up. At this time we will light the end that is opposite of the end thatis in our mouths. We will call this end of the cigarette the cherry, thisterm is slang and the only slang term I know. Notice the reddish, orange glowthat occurs after you have lit the cherry. Some people say that is it abeautiful color. Now that we have started the procedure to destroying yourhealth, let make sure we never forget to inhale. Inhaling is how you get thecigarette smoke into your lungs, which in turn (somehow) places the toxins intoyour body. The proper why to inhale cigarette smoke is to exhale (letting allthe air out of you lungs) first, then place the cigarette in your mouth as wediscussed before and draw in on the cigarette. Inhaling is just like taking ina deep breath. If you need to practice before you start with the real thing, Iwould recommend do that. I would recommend doing a little practicing first. .u086d82e238aaae49dff1ca53a18c45b1 , .u086d82e238aaae49dff1ca53a18c45b1 .postImageUrl , .u086d82e238aaae49dff1ca53a18c45b1 .centered-text-area { min-height: 80px; position: relative; } .u086d82e238aaae49dff1ca53a18c45b1 , .u086d82e238aaae49dff1ca53a18c45b1:hover , .u086d82e238aaae49dff1ca53a18c45b1:visited , .u086d82e238aaae49dff1ca53a18c45b1:active { border:0!important; } .u086d82e238aaae49dff1ca53a18c45b1 .clearfix:after { content: ""; display: table; clear: both; } .u086d82e238aaae49dff1ca53a18c45b1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u086d82e238aaae49dff1ca53a18c45b1:active , .u086d82e238aaae49dff1ca53a18c45b1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u086d82e238aaae49dff1ca53a18c45b1 .centered-text-area { width: 100%; position: relative ; } .u086d82e238aaae49dff1ca53a18c45b1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u086d82e238aaae49dff1ca53a18c45b1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u086d82e238aaae49dff1ca53a18c45b1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u086d82e238aaae49dff1ca53a18c45b1:hover .ctaButton { background-color: #34495E!important; } .u086d82e238aaae49dff1ca53a18c45b1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u086d82e238aaae49dff1ca53a18c45b1 .u086d82e238aaae49dff1ca53a18c45b1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u086d82e238aaae49dff1ca53a18c45b1:after { content: ""; display: block; clear: both; } READ: Resopnse To Revolution EssayAll right now that we are on the right road to destroying our healthlets remember that we should never ever try to quit. Quitting is something thatwell only help you in making your health better, and that is not the goal wehave set for ourselves. Cigarettes help keep you thin and give you energy ifyou quit you will only get remarkably obese on top of becoming extraordinarilytired. Sure maybe that only happens to some people, but if you do quit you willmost likely become a healthier person in the long run. We can not let thathappen. Now can we?Remember the steps I have laid out for you buy the cigarettes a strongnon-filtered one is the best. Smok e them, after you have practiced try gettingup to at least six packs a day, and the last and most important thing never evertry to quit, it will only make your life a living hell. Besides this is thebest way to destroy your health, and is that not what you are trying to do. Just think you will be just like thousands maybe millions of other people whoare on the same road. Category: Science

Integrating Online And Offline Strategies †Myassignmenthelp.Com

Question: Discuss About The Integrating Online And Offline Strategies? Answer: Introducation A business plan is essential for the start-up business, as this allows the business organizations to evaluate the strengths and weakness of the organization and the market. The main aim of the report is to prepare a business plan for the start-up of a fitness center named Anytime Fitness in Perth, Australia ("Perth - Anytime Fitness", 2017). The company aim towards establishing partnership by considering the opinions and viewpoints of the members of the fitness club along with the companies that provide different types nutritional supplements. In order to increase the value of the fitness business, Anytime Fitness has segmented the potential customers ("Anytime Workouts | Free Fitness App - Anytime Fitness", 2017). Financial Plan for Anytime Fitness The startup cost for the fitness center Anytime Fitness includes the blueprint of the overall business plan and structure. The components of the startup cost include funding of the owner, average monthly cost, and the fixed cost. The total funding of the owner has amounted to $100,000. Customer Segmentation As commented by Han, Lu Leung (2012), customer segmentation allows the business organizations to develop products or services and the price based on the demands and income of the customers. Therefore, appropriate customer segmentation will allow Anytime Fitness to develop products, services, and price according to the target customers. The main target customers for Anytime finance include the different types of members in the fitness center. Other than fitness facilities, the center provides facilities such as steam bath, spa, toning, resistance training, and bodybuilding. Additionally, the fitness center will be operating 24 hours thereby, providing an opportunity for the customers to avail the fitness facilities according to their convenience (Floh et al., 2014). The fitness center has also categorized the members in order to offer maximum services to the customers based on the price paid by them (Hamka et al., 2014). The customer categorization includes VIP training, personal training, special service, membership and direct membership. Additionally, identifying the distinctive nature of the secondary customers has helped Anytime Fitness to consider the interest of the non-members for using the services of the fitness center. The non-members of the fitness center avail the services for buying health supplements, nutritional consultation and other exclusive services (Hjort et al., 2013). Relationship with target customers Considering the market competition and the convenience of the customers, Anytime Fitness will be operating 24 hours a day. The operating time of the fitness center will be beneficial for the organization initially. Firstly, the main aim of the fitness center is to recruit personal trainers that will help in providing suitable guidance to the members. According to Boulding et al., (2013), customer relationships are significant for the companies as this enables success y fulfilling the needs and demands of the customers. In order to build customer relationships, Anytime Fitness plans to use internet facilities such as web and social media. Additionally, the company also plans to use SMS and WhatsApp for building an effective customer relationship. According to the value proposition, the fitness center needs to consider the different values (Mithas, Krishnan Fornell, 2013). Moreover, in order to improve the service of the fitness center, Anytime Fitness needs to consider the feedbacks of the customers or the members of the gym. Value Proposition The primary aim of Anytime Fitness is to build a single workout environment so that the customers are able to get personalized fitness solutions. In addition to, the fitness center emphasizes on the age group of 15- 66 years. Targeting the customers within the age group will allow the company to develop services according to their health needs (Andrews et al., 2013). The fitness center has also opened the option of online blogs that will provide an opportunity for the customers to share their viewpoints, opinions, and suggestions. The company can consider the customer feedbacks for developing their business (Armstrong et al., 2015). Other facilities provided by the company website includes various types of mix and match opportunities. The opportunities will act as suggestions for the customers so that they are able to decide the appropriateness and suitability of the health facilities. The primary aim of the Anytime Fitness is to create a higher value for the customers at an affordab le price (Osterwalder et al., 2014). Market Channel As commented by Patino , Pitta Quinones (2012), marketing is the most crucial aspect for the business organizations as this helps the company in communicating the product to the target customers thereby, increasing the sales. Therefore, business organizations use both online and offline market channels for communicating with their target customers. Similarly, Anytime Fitness will use both online and offline channels for marketing the exclusive fitness facilities to the target customers. The principle offline marketing channels include posters, organizing events and campaigns along with television commercials. The use of offline marketing channels will help the company in communicating with the customers that do not use internet facilities (Roberts Zahay, 2012). Additionally, the various online marketing channels include promotion through Facebook, Instagram, and YouTube. Use of Social Media As commented by Tuten Solomon (2014), social media is the most widely used internet platform in the modern world. In order to remain updated and maintain effective communication people around the world use the social media. Reports suggest that Instagram has more than 180 million fitness users (Saravanakumar SuganthaLakshmi, 2012). This is because Instagram allows the users to view posts of professionals and enthusiasts of fitness. It has been observed that customers are interested in live videos from the fitness professionals or brands. Therefore, Anytime Fitness can use Instagram for posting videos from the partners thereby, entertaining and engaging the target customers. As the target customers are aged between 15-66 years, some of the customers might find using social media difficult. Therefore, considering this aspect, Anytime Fitness will also implement offline methods of communicating with the target customers. The offline methods implemented by Anytime Fitness include SMS, posters and television commercials. Sending messages at regular intervals to the customers will help in engaging the customers. Additionally, television commercials and posters will also help in engaging the target customers along with providing them with suitable knowledge about the services provided by the fitness center. Facebook is the most widely used social media recently. The users in order to follow various brands and remain communicated use Facebook. Therefore, Anytime Fitness can use Facebook for engaging the customers. Anytime Fitness will include YouTube as an online medium for engaging the customers thereby, increasing the customer base and business. Thus, the use of different social media will allow Anytime Fitness to establish them successfully in the fitness industry. The use of Facebook, Instagram and YouTube will provide an opportunity for the Anytime Fitness to post and share live videos that display the different services provided by the fitness center. Key Resources The principal resources for the business organizations will help Anytime Fitness to establish their business appropriately (Abecassis-Moedas et al., 2012). The key resources for Anytime Fitness include the suppliers of the nutritional supplements and gym equipment. Therefore, Anytime Fitness will only tie up with the suppliers that will provide the best and most affordable price for the products. The secondary key resources include the health professionals that will provide suitable training to the members. Key Activities The key activities of the business organizations need to be aligned with the aim and objectives of the company thereby, enabling success (Ward, 2016). Therefore, based on the aim and objectives, the key activities for Anytime Fitness include training for the members of the fitness center along with developing diet plan according to the health needs of the members. The additional key activities include body massage and a steam bath that will help the members lose weight and experience the leisure. Partner The topmost fitness equipment brands are the principal partners of Anytime Fitness. Other than them, the suppliers of the nutritional supplements will also be the key partners for Anytime Fitness. This will help the company in establishing them thereby, attracting the customers. Cost Structure and Revenue Streams The company has categorized the members of the gym in terms of Personal and VIP training, direct membership and special service membership. Based on the categories, the principal cost of the company includes the cost of the nutritional supplements and the fitness types of equipment. $9250 is the break-even revenue of the startup business. The startup cost for Anytime Fitness is furnished below: Start-up Expenses Fixed Costs Particulars Amount (USD) Monthly Rent 10,500 Staff Remuneration 35,000 Marketing Fees 1,036 Exercise Equipment 4,500 Flooring 6,500 Interest on loan 10% 2,500 Cleaning Supplies 1,650 Office Equipment 1,250 Gym Supplies 2,250 Other Gym Supplies 1,650 Lease payments 8,000 Market survey 1,975 Preliminary Expenses 1,200 Total Fixed Costs $ 78,011.00 Average Monthly Costs Infrastructure $ 875.00 Lease payments $ 666.67 Interest on loan 10% $ 208.33 Cleaning Supplies $ 137.50 Flooring $ 541.67 Staff Remuneration $ 2,916.67 Total Average Monthly Costs $ 5,345.83 x Number of Months: $ 12.00 Total Monthly Costs $ 64,150.00 Total Startup Expenses $ 142,161.00 Start-up Assets Owner Funding Owners Fund $ 100,000.00 Total Owner Funding $ 100,000.00 Loans Bank Loan $ 22,200.00 Other Total Loans $ 22,200.00 Total Start up Funds $ 122,200.00 Assets Gym Equipments $ 27,000.00 Land Building $ 125,000.00 Total Fixed Assets $ 152,000.00 Total Start-up Assets $ 274,200.00 Year 0 FY-1 FY-2 (a) CAPITAL Capital Employed 100,000 103,000 Loans 22,200 Loan repayments 0 15,000 (b) SALES FORECAST Special Service Membership 26,000 28,600 Direct Membership 37,000 40,700 Personal and VIP Training 33,300 34,965 Projected Sales 96,300 104,265 (c) COST OF GOODS SOLD 88,800 93,240 (d) EXPENSES (Overhead) Monthly Rent 10,500 10,500 Staff Remuneration 35,000 36,750 Marketing Fees 1,036 1,088 Exercise Equipment 4,501 4,726 Flooring 4,810 5,051 Interest on loan 10% 2,220 2,220 Cleaning Supplies 1,221 1,850 Office Equipment 925 971 Gym Supplies 1,665 2,450 Other Gym Supplies 1,221 2,125 Lease payments 5,920 6,216 Market survey 1,462 1,535 Preliminary Expenses 888 932 (e) FIXED ASSETS Gym Equipment 27,000 36,000 Land Building 125,000 128,750 (1) SALES FORECAST Year 0 1 2 Projected Sales 96,300 104,265 (b) Cost of Goods Sold 88,800 93,240 (2) CASHFLOW FORECAST Year 0 1 2 CASH INFLOWS Cash from Sales 96,300 104,265 Directors loans 0 22,200 0 Capital Employed 0 100,000 103,000 TOTAL CASH INFLOW 0 218,500 207,265 CASH OUTFLOWS Payments for Operating Expenses 88,800 93,240 Monthly Rent 0 10,500 10,500 Staff Remuneration 0 35,000 36,750 Marketing Fees 0 1,665 2,450 Lease payments 0 5,920 6,216 Corporation Tax 1,124 1,716 Market survey costs 0 1,462 1,535 Other preliminary expenses 0 888 932 capital expenditure Gym Equipment 0 27,000 36,000 financing repayments Loan repayments 15,000 TOTAL CASH OUTFLOWS 0 172,359 204,339 Cash flow summary NET CASH FLOW FOR PERIOD 0 46,141 2,926 OPENING CASH BALANCE 0 0 46,141 CLOSING CASH BALANCE 0 46,141 49,068 (3) DEPRECIATION SCHEDULE Year 0 1 2 Fixed Assets Gym Equipment 0 27000 36000 Land Building 0 125,000 128,750 Total book values (i.e. net fixed assets) 0 152,000 164,750 Annual Depreciation Gym Equipments-10% straight line 2,700 3,600 Land Building-20% reducing balance 25,000 25,750 total annual depreciation 27,700 29,350 (4) PROFIT AND LOSS FORECAST Year 0 1 2 Revenue 0 96,300 104,265 Cost of sales 0 88,800 93,240 Gross profit 0 7,500 11,025 Gross Margin 90,812 95,888 Expenses/overheads Monthly Rent 10,500 10,500 Staff Remuneration 35,000 36,750 Marketing Fees 1,036 1,088 Exercise Equipment 4,501 4,726 Flooring 4,810 5,051 Interest on loan 10% 2,220 2,220 Cleaning Supplies 1,221 1,850 Office Equipment 925 971 Gym Supplies 1,665 2,450 Other Gym Supplies 1,221 2,125 Lease payments 5,920 6,216 Market survey 1,462 1,535 Preliminary Expenses 888 932 Profit before tax 6,612 10,093 Tax @ 17% 1,124 1,716 Profit after tax 5,488 8,377 Transfer to reserves 6,612 10,093 Breakeven Analysis Breakeven Sales Value = average fixed cost/% contribution Contribution % 50% Revenue Contribution Fixed Cost Profit 96300 48150 364.08 47785.92 104265 52132.5 364.08 51768.42 910.2 455.1 364.08 91.02 1092.24 546.12 364.08 182.04 Balance Sheet Assets FY-1 FY-2 Current Assets Cash $ 181,609.04 $ 225,166.74 Accounts receivable $ 96,300.00 $ 104,265.00 Total current assets $ 277,909.04 $ 329,431.74 Fixed (Long-Term) Assets Gym Equipments $ 27,000.00 $ 36,000.00 Land Building $ 125,000.00 $ 128,750.00 (Less accumulated depreciation) $ 27,700.00 $ 29,350.00 Intangible assets $ 50,700.00 Total fixed assets $ 175,000.00 $ 135,400.00 Total Assets $ 452,909.04 $ 464,831.74 Liabilities and Owner's Equity Current Liabilities Accounts payable $ 24,000.00 $ 25,000.00 Accrued Rent $ 10,500.00 $ 10,500.00 Bank Charges Payable $ 3,000.00 $ 3,000.00 Short-term loans $ 10,000.00 $ 10,000.00 Income taxes payable $ 1,124.04 $ 1,715.74 Accrued salaries and wages $ 35,000.00 $ 36,750.00 General Expenses $ 1,665.00 $ 2,450.00 Lease Payment $ 5,920.00 $ 6,216.00 Current portion of long-term debt $ 150,000.00 $ 140,000.00 Total current liabilities $ 241,209.04 $ 235,631.74 Long-Term Liabilities Long-term debt $ 22,200.00 $ 90,000.00 Less: Loan Repayment $ 15,000.00 Deferred income tax $ 189,500.00 $ 154,200.00 Total long-term liabilities $ 211,700.00 $ 229,200.00 Total Liabilities $ 452,909.04 $ 464,831.74 Owner's Equity Owner's investment $ 100,000.00 $ 103,000.00 Net Profits $ 5,487.96 $ 8,376.86 Reserve and Surplus $ 6,612.00 $ 10,092.60 Total owner's equity $ 112,099.96 $ 121,469.46 Total Liabilities and Owner's Equity $ 565,009.00 $ 586,301.20 Common Financial Ratios FY-1 FY-2 Net Profit Ratio (Net Profit/Sales) 6% 8% Debt Ratio (Total Liabilities / Total Assets) 1.00 1.00 Current Ratio (Current Assets / Current Liabilities) 1.15 1.40 Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 4.04 3.83 Sales Forecast Particulars January February March April May June July August September October November December Total Units Sold Sales 30000 40000 35000 30000 35000 45000 35000 50000 40000 45000 50000 45000 480000 96300 Cost of Goods sold 25000 30000 25000 25000 25000 25000 30000 30000 25000 35000 35000 20000 330000 88800 Gross Profit 5000 10000 10000 5000 10000 20000 5000 20000 15000 10000 15000 25000 150000 7500 Particulars January February March April May June July August September October November December Total Units Sold Sales 30000 45000 35000 35000 45000 40000 30000 40000 40000 60000 75000 45000 520000 104265 Cost of Goods sold 25000 35000 30000 25000 35000 30000 25000 25000 25000 50000 35000 35000 375000 93240 Gross Profit 5000 10000 5000 10000 10000 10000 5000 15000 15000 10000 40000 10000 145000 11025 References Abecassis?Moedas, C., Ben Mahmoud?Jouini, S., Dell'Era, C., Manceau, D., Verganti, R. 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