Business Plan
For
“Food and Fit Gym”
Section 1 Executive Summary
Food and Fit Gym is a new to the ear of everybody due to its uniqueness as offering services that all fit for the health conscious and to the ordinary people who wants to be fit and healthy and not to sacrifice their cravings to food. The business is primarily focus on the simple facts as being productive for its client and serve delightful foods which can help their body remain healthy. It has also the objective of teaching its customers on how remain fit so that deceases can avoid.
Highlights
Figure 1
1.1 Business Idea and Goals
Through the continuous and broad spread of deceases in the Victoria, Australia, the managers decided to come up with the solutions that will help the people in the place in avoiding the said through the aide proper exercise and balance diet. These are the two major yet effective ways to be surpassing those deceases and to have healthy lifestyles. The Gym has the objectives of providing programs and strategies in Victoria, Australia and will expand its business in the whole Australia for the coming years.
1.2 Market Opportunity and Product Summary
Food and Fit Gym is the first fitness gym in Victoria that offers both healthy foods, healthy work out to acquire healthy and clean living. The target market of the gym also is the corporate worker and the teenage and college students.
1.3 Business/operation Strategy
The operation of the business will start early next year which can offer services that will enhance the fitted body of the customers. The business will work on the management of the company which can help in developing the mission and its goals of broadening its wellness program. The employees will be train and they are expert in the field of health and wellness and they also undergo the analysis of health risk. It will also compete for its competitors in a healthy manner. Its equipments are high end that will be an assurance high quality services.
1.4 Financial Summary
For the coming years, there will be an expected increase of the sales for the gym and it can record to have for almost a million Australia dollars of sales in three years. This can also vary the gross margin of the gym and the net profit which can almost be half a million for three consecutive years.
Section 2 Background
2.1 Mission Statement
Food and Fit Gym is a health service which can help the individual and the business workers in achieving one of the greatest gifts which is the good health and clean living. Personal gains which include the improved self-motivation and improved esteem will have tremendous advantages for every customer of the gym. Part of the company’s mission also is giving its customers their craving over the fatty yet unhealthy foods to alternative which are almost the same but healthy by changing the other ingredients to healthy one.
2.2 Company Information
The “Food and Fit Gym” will serve the business workers in Victoria, Australia which can help them to be more productive and to have a healthy lifestyle. The gym is not only for exercise purposes but it is also offering foods which are healthy and serve menus that are heart and healthy friendly. Therefore, it is a place for having the healthy living, the healthy body, with the healthy food to have a healthy life. The business believes that proper diet and exercises are the keys for having body fit and fabulous. Through, changing the lifestyles and the behavioral pattern of its customers, Food and Fit Gym can also help reduce to the absenteeism to the workers and decrease the medical insurance premiums.
2.3 Business Goals
The major objectives of the company are providing programs and strategies in the Bendigo Victoria, Australia and to the other part of the Country. By the end of this year, the company s expected to have more that half of its capital and prepare to have expansions for the other City.
Section 3 Marketing
3.1 Marketing Research
At the midst of the busy and corporate site of Bendigo Victoria, Australia, the 800 square feet of the land area. At this newly built gym, it is supposed to evoke a healthy restaurant for its guests. The primary source for the estimated total market size and to the market share is to the following computation. The expected trade area is 7,000 people with the per capita expenditure is 0 and having the country where the community resides is has 90 percent of per capita income. With the given formula, the expected annual market sale for the potential gym is:
7,000 x $ 300 x 0.90 = 1,080,000
The prospective retailer expects to capture the 40.1 percent of the potential market share, wherein the expected hardware will have the sales of 0.401 x ,890,000 = 7,500.
For the retailer, it is important in determining that 0,500 is enough volume so that it can get the necessary support of the gym business.
The secondary data, the population of Bendigo and to the entire Australian community is given below. The covered ages for the expected subscribers are from the age of 15-44 which is also 40.1 percent of the total market population.
Population by age, Bendigo and District DGP and Australia, 2005
Bendigo
Australia
(years)
no.
%
no.
%
0-14
20,560
19.8
3,978,221
19.6
15-24
14,868
14.3
2,819,834
13.9
25-44
26,811
25.8
5,878,107
28.9
45-64
26,040
25
4,984,446
24.5
65-74
7,983
7.7
1,398,831
6.9
75-84
5,595
5.4
954,143
4.7
85+
2,098
2
315,027
1.5
Total
103,954
100
20,328,609
100
Source: University of Adelaide Australia
Table 1
Population by Age
On the other hand, the expected population for Victoria, Australia is:
Population growth
estimates for Victoria
2007
5,087,000
2010
5,290,000
2015
5,526,575
2020
5,764,271
2025
5,988,957
2030
6,189,345
Source: Dept of Sustainability
and Environment
Table 2
Population Growth
3.2 Market Analysis
For the past years, the rate of the growth of 1.3% in 2001 and up to 2005 made to retained it increase in Victoria and has the 1.1% increase in the Australia. The covered age in Bendigo is 15 to 44 which can cover the 40.1 percent of the total population or accounted to almost 13, 682,387. According to the study, the index score of Bendigo and the DGP District is 989 which vary across the division. In this study also, there are measures of the people which has the chronic disease as the asthma and the diabetes. Accordingly, there is estimation that more of the people in Bendigo are aware and prone to the asthma and to the smokers. This had been accounted that the rate of 24.9 and 15.7 covered by the asthma and diabetes respectively. This only signifies that most of the people in Australia are needed to have the better lifestyles and needs to have proper exercise and gym visit (PHIDU, 2007).
3.2.1 Industry Analysis
Food and Fit is a food and fitness industry that will operate in Victoria, Australia. There are many business who tried and exited for this kind of industry but other are still standing up and continue doing its business. On the other hand, despite of the competition that facing around, food and fit gym is unique in it won way because it is the only gym that offers food inside the gym. There is competitiveness that can affect the marketing effort of the business plan. Politically, it had been discovered that the local area covered a parliament kind of government, and then the business will also be responsible for paying its taxes. On the economic side, the economy of Victoria is considered to be the second largest economy of Australia which is ¼ of the Gross Domestic Product of the Nation. It had also been determined that the property, insurance and finance is the biggest employer of the company. Sociologically, the people in Victoria are considered to be more open minded regarding the fitness and healthy industry. On the legal manner, the gym are open in the idea that the rules and regulation inside the gym are of legally accredited by the local government of Victoria. Technological advancement also used by the gym by providing the state of the art design and material used in exercising. The food and ingredients also are hardly evaluated by the food department of Victoria.
3.2.2 Seasonality
Since Victoria is the center for the vacation place for having weather of sunshine which is for the summer and has also the winter and snow. Then it can be a great place to throw out all the fats in the body as well as to take off all the sweats. During the months of summer, there are also people that needs to relax and feels the sunshine as doing exercise in the gym while looking the breathing view of the place. During the season of declination of sales as in the working hours and the school hours, the business can offers promos so that increase of the sales can claim. The foods to serve also are according to the season as fruits and vegetable which are all good for the health.
3.2.3 Competitors
Since gym is widely operated in the Victoria, then opening this kind of industry will definitely have resulted competition among the existing business. There are about 26 Gyms in Bendigo, 30 in Geelong, and 42 in Melbourne. The main competitor of the is the fitness first gym that offering its service for everyone so that it can improve the fitness and health of its customers while giving surrounding and equipment with state of the art. The name of the company had also been recognized and built its credibility further (Fitness First Australia, n.d.).
3.2.4 Potential Strategic Alliance
There are many potential strategic alliances that are waiting for the business as partnership to the supplier of the gym equipment. Aside from that, there can also be acquisition for the company to the other failed gym business and needs to be renovated. In this regard the proper and enough supply of investments can be acquired through the aide of the potential alliance which can also be used for financing the necessary support in the company. This can also play to long term exponential growth and business plan of the Gym.
3.2.5 SWOT Analysis
It has been determined that the Food and Fit Gym is a new to the ear of the people in Victoria. Nevertheless, it can also be competitive and can also make its own name in the gym market of the land.
Strengths: It has only the Gym that offering Foods service that is healthy so that the customers need not to go outside to buy foods. It has also great location to the center of the business district where people and it is along the highway. The business is also providing different classes which include the kickboxing, body pump, resistance training, and the step classes. The members can also have the access to the certified trainers, ProShop, and to the Childcare. The Gym is also open 24 hours a day and 7 days a week with shifting schedule for its employees.
Weaknesses: The main weakness of the company is that it is only new in Victoria and does not built its own image yet. There are also lack of advertisement and promotions wherein the people are not aware of the gym and its services.
Opportunities: The Gym can cover large demographic as they can be for the families, to the college students, to the single adults, and to the teenagers. There can also have many opportunities in attracting new members wherein the people can realize that it is the only gym which offer healthy food inside the gym that will also suit the health needs of their customers. The gym can also provide its members the incentives so that it can persuade its family and its friends in joining the gym which can increase the memberships.
Threats: The major threat for the company is its competitors that had been in the business for years. Aside from that, the seasonality can also threaten the business as declination had been experiencing during the several season.
3.3 Marketing Plan
The Food and Fit Gym will start on targeting small and the medium enterprises in the Victoria, Australia. The first task of the gym is to convince the people in the Victoria to the benefits and the wellness of the programs. This can only be happened trough the intense relationship and interaction to the business professionals that will be profitable in using the service. As the establishment of the strong image had been done, the gym will use the same strategy fro the larger set of people in Victoria so that it can market the services and for future expansions.
3.3.1 Products/Services and Target Market
The prices in using the Food and Fit can also be compared to the high end fitness center as well as the prices of the foods are also comparable to the healthy restaurants outside. The customer that utilizes the Gym needs to pay 0 monthly fee. The employee that enrolled in the program they will pay for about 0 annually. The said prices only reflect the quality of the services and the equipment that the gym is offering. The customer satisfaction can also be achieved by giving them quality of services and equipments at reasonable prices. The development of the products and services are materially from the well designed of Japan and the instructors of the Gym have well knowledge in their field and they are physically fit. There can also be innovation to the equipment as the manager can continue doing extensive research regarding the updated gym equipments. The market are any ages that wants to be fit and have a healthy lifestyle though most of the marketed plan are the ages from the age 14 – 44 or to the teenagers who wants to build relax and be fit after schooling and to the young workers who wants to fell out their sweat after the days of office work. The target markets of the teenage years are continuing its growth as cited in the previous research. On the other hand, worker ages are the one who are prone to the deceases which can also be preventive with the aide of proper diet and exercise. In this regard, the expected changes in their lifestyle and in their health can be done. Meeting this target needs, the advantage of the Gym is providing good health assurance and health food to its customers at the same time which cannot found in the other fitness center. On the other hand, is can also have the disadvantages as the Gym might not give all the desires of the customers. There are aspect affecting the behavior of the customer as the price, the equipments in the gym, the services, and its interests. Some of the customers also need to have recognition. Lastly, the use and the purchase of the high-tech applications that is not available in the market.
3.3.2 Placement
Part of the marketing plan of the gym is going to have its distribution plan. This can be done trough promoting the gym and its services to the web site. The gym will also be open for the customer as they enter the place. The gym will also acquire calls and reservations upon the acceptance of customers. It also offers discounts for the regular members and for the cold seasons. There are also salespersons in the front desk so that they can give feedback to the customer about the gym who are highly trained (Ward, 2008).
3.3.3 Promotions and Advertising
The gym will follow the initial activity of promotion through the aide of advertisement in the magazines, newspapers, and to the radio and televisions. The food and fit gym will reduce its efforts on promotions due to the fact that the words coming from the mouth are still the great sword in attracting the customers. The activities of these promotions can also be utilizing with the aide of this minimal media outlets (Concepts Advertising and Promotions, 2007).
3.3.4 Pricing and Positions
Providing the prices of the gym as written in the previous part of the plan has the objective of increasing the sales. This is target prices so that it can have better sales revenue and it can also build its own image. Building this image will be a long term effect for the gym as having the growth volume of sales and increase revenues. Discount rates can also be offered seasonally.
3.4 Evaluation and Marketing
The basis of the entire plan can be evaluated of its success through its level of achievement as the profit and sale objectives are being received and had done, there had been attitudes and awareness to the goals of the marketing plan communication. In this manner, the data of the profit and the sales must be available that will be using in the evaluation. Measurement can also be done through the comparison to the trend of the sales (Hiebing and Cooper, 2003, p. 409).
Section 4 Operations
4.1 Form of Ownership/Legal and Licensing Requirements
The Food and Fit Gym is corporation held by independent and private entity. The ownership comprises all by the three founders the director for finance and administration who has 40 percent share, the director for marketing and sales for having the 30 percent of the share, the director of the wellness and health which has also the 30 percent.
In the corporation, the stockholders are not liable in the corporate debt while the corporation is offering tax saving for self-employment. It has also continuous life and the can raise money easier (Legal Zoom, n.d.).
The business permit was got from the local government of Australia that will allow for the operation of the business and must follow the rules and regulations of the community.
4.2 Management Team
The Food and Fit Gym is currently just a small organization which was founded and headed by the three individuals. The Director for Marketing and Sales or the CEO is the one responsible for overseeing the activities and plan for the Finance and Administration Director and Health and Wellness Director and their programs.
For the Health and Wellness Programs Director is the one responsible in supervision of the health educators, the promoters, and the fitness specialist. The Finance and Administration director is the supervisor and provider of guidance in the attendance of fitness facility. There will be additional positions of directors when needed as the firm expands and grows. The management’s style of leaderships is somewhat democratic and participative to its employees. In this case, all of the employees are allowed to be part of the team so that they can make a better decision.
4.3 Organizational Structures and Staffing
In the existing operation of the gym, it has covered two divisions which include the Finance and Administration and the Health and Wellness. Through the business’ growth, there will be new divisions to be created when there is large demand for the increase in the services. The organizational chart for the Food and Fit Gym is given below:
4.4 Business Premises
The Food and Fit Gym is located in the corporate busy life at the midst of Victoria, Australia. In the process of future expansion, it can be move to the different offices and locations and not inside the club. In this regard, the target customers who are mostly teenagers and working people can be near to the Gym which is only a walking distance.
4.5 Equipment Required
The required equipments for the Food and Fit Gym are all purchase and part of the budget plan. In this regard, the gym and managers can guarantee its customers of having quality of its equipments and services.
4.6 Purchasing/Inventory/quality control
The equipment is purchase from Gym and Fitness which is the largest supplier of gym equipment in Australia so that there will be an assurance of having the quality of the products for the long term manner. The supplier is offering wide range of products and services that the managers can have the large options of choosing the best quality. The sample of inventory is written below:
Items:
UBE by Cybex: upper body ergometer
,290
Cybex VR2 mixed 11 piece Circuit
,550
Spinning Bikes: Spinning bikes : Spinning Bikes
0
Schwinn Pro’s & Elites & Keiser (120 in-stock)used/as-is
,500
8 station with cable cross – FLEX brand
UBE by TECHNOGYM 00 brand new reman
,880
Featured Items:
UBE by Cybex: upper body ergometer
,290
Cybex VR2 mixed 11 piece Circuit
,550
Spinning Bikes: Spinning bikes : Spinning Bikes
Schwinn Pro’s & Elites & Keiser (120 in-stock)used/as-is
0
8 station with cable cross – FLEX brand
,500
UBE by TECHNOGYM 00 brand new reman
,880
TREADMILLS (100’s available)
Lifestride 9500HR Next Generation current model
,999
LifeStride 9100HR with quick start feature
,999
** self waxing belt system-most sold tread in the World.
Star trac 4500HR newer model – see online
,495
Star Trac 4000HR with contact heart rate
,999
Star Trac 3900 new style (4500 simple version)
,190
Star trac 2000P heavy duty (220volts)
,399
TECHNOGYM computerized
,500
LifeStride 9000 for hotels and Apartment Gyms.
,499
Lifestride T3 newest DEMO
,890
Cybex/Trotter 710 HR (4 available) 220 volts
,690
Life Fitness T5 newest treadmill DEMO
,990
Precor C-962i
,390
12x UBE’s Windjammer by Schwinn 99
Inner /outer thigh set 2 machines FLEX
,510
Pec contractor FLEX newer style belt drive
,390
Bikes & Steppers (432 bikes in stock)
Lifecycle 9500R recumbent
,075
Lifecycle 9500RHRT recumbent belt drive (used as is working)
,190
Lifecycle 9500HR bike newer style belt drive.
,390
Lifecycle recumbent 9500RHR newer belt drive
,689
Lifecycle newest 9500RHR DEMO
,890
TECHNOGYM recumbent bikes
,690
Star Trac newest PRO models recumbents
,645
LifeCycle 9500HR upright bike with contact heart rate
0
Star Trac newest PRO model upright bikes
,290
Star Trac recumbents 4400HR heart rate
,390
Spinning bikes Schwinn USED
5
Stairmaster 4000PT
,290
Star trac 4400R recumbents no HR
0
SPINNING bikes : see new in box section.
Star Trac upright bikes
0
Lifecycle 9100 upright bike
1
TECHNOGYM upright bikes
,290
12x UBE’s Windjammer by Schwinn
,999
14x CYBEX 300T treadmills
,780
20x LifeStride 9000HR treadmills (220volts)
,690
19x LifeCycle LC9500RHR rec. belt drives
22x Lifecycle LC9500HR upright belt drive
,790
14x LifeSteps LS9500HR
,199
18 x Life Fitness ellipticals (front drive)
,890
42xSchwinn spinning bikes EVOLUTION
9
20xSchwinn spinning bikes ELITES
9
18xSchwinn spinning bikes PROs
9
12xNautilus 800 Treadmills $xoxox
Strength Circuits
Cybex VR2 mixed with Cybex VR : (11 piece circuit)
Leg curl(VR2),leg extension(VR),Chest(VR2),Incline Chest(VR2), Shoulder Press(VR2),Hi row(VR2),seated row(VR2),bicep(VR2), Horizontal leg press(VR),Tricep extension(classic),Pec/Fly (classic)
Remanufactured like new ,550
ICARIAN 10pc see online
,090
FLEX 11 pc circuit
,290
LifeCircuit computerized circuits by Life Fitness (10 pc)
tests client and sets workouts.
,490
CYBEX modular circuit: 10 stations. ,999
Total
0,000
Table 3
Inventory of Items
Section 5 Financial Plan
5.1 Basic Assumptions and Information
There assumptions that the Gym is expecting as the growing economy is moving constant and that is without the major boom or recession. There are also no unpredictable medical, fitness, or office equipment. Aside from that, there are no major global or national events which can threaten the stability and health of the citizens and country. The general assumptions includes in the following table.
General Assumptions
General Assumptions
2009
2010
2011
Plan Month
1
2
3
Long-term Interest Rate
10.00%
10.00%
10.00%
Tax Rate
10.00%
10.00%
10.00%
Others
0
0
0
Table 4
General Assumptions
5.2 Start-Up and Operating Needs
The start-up of the business is requiring having 0,000 of the capital. The 0,000 will be provided by the founders and together with their families. The remaining 0,000 came from the loan. Approximately, 0,000 will be needed to the equipment and 3,000 will be needed in the allocation improving the leaseholds.
Start-up
Start-up
Requirements
Start-up Expenses
Insurance
,000
Stationery etc.
,000
Legal
,770
Brochures
$,7900
Rent
,250
Expensed equipment
0,000
Utilities
,500
Leasehold improvements
3,000
Other
,580
Other
Total Start-up Expenses
0,000
Start-up Assets
Cash Required
,000
Other Current Assets
Long-term Assets
Total Assets
,000
Total Requirements
0,000
Table 5
Start-up Requirement and Expenses
Start-up Funding
Start-up Funding
Start-up Expenses to Fund
0,000
Start-up Assets to Fund
,000
Total Funding Required
0,000
Non-cash Assets from Start-up
Cash Requirements from Start-up
,000
Additional Cash Raised
Cash Balance on Starting Date
,000
Total Assets
,000
Liabilities and Capital
Current Borrowing
Long-term Liabilities
0,000
Accounts Payable (Outstanding Bills)
Other Current Liabilities (interest-free)
Total Liabilities
0,000
Capital
Planned Investment
Investor 1
0,000
Investor 2
,000
Investor 3
,000
Other
Other
Additional Investment Requirement
Total Planned Investment
0,000
Loss at Start-up (Start-up Expenses)
(0,000)
Total Capital
(,000)
Total Capital and Liabilities
,000
Total Funding
0,000
Table 6
Start Up Funding
Figure 2
Start-Up Investment
5.3 Cash Flow Forecast for Three Months
The sales are predicted so that it can increase every month for the first year of the annual sales which have the total greater than of 0,000 Australian dollars. The gross margin is also expected to increase. As compared to the total sales, the net profit is also increasing every month which is predicted to increase for the year 2009-2011.
Profit and Loss
Pro Forma Profit and Loss
2009
2010
2011
Sales
5,025
6,700
5,500
Direct Cost of Sales
,000
,000
,000
Other
————
————
————
Total Cost of Sales
,000
,000
,000
Gross Margin
0,025
9,700
3,500
Gross Margin %
92.52%
92.17%
92.22%
Expenses
Payroll
0,000
0,000
0,000
Sales and Marketing and Other Expenses
,200
,200
,200
Depreciation
,200
,200
,200
Insurance
,400
,400
,400
Rent
,000
,000
,000
Other
Utilities
,200
,200
,200
Leased Equipment
,600
,600
,600
Payroll Taxes
,500
,500
,500
Other
————
————
————
Total Operating Expenses
5,100
5,100
5,100
Profit Before Interest and Taxes
4,925
2,800
8,400
EBITDA
3,125
0,850
6,600
Interest Expense
,928
,321
,178
Taxes Incurred
,444
,880
,157
Net Profit
9,553
1,599
5,065
Net Profit/Sales
29.78%
36.37%
38.36%
Table 7
Projected Profit and Loss
Figure 3
Yearly Profit
Figure 4
Yearly Gross Margin
5.4 Cash Flow Forecast for Three Months
Cash Flow
Pro Forma Cash Flow
January
February
March
Cash Received
Cash from Operations
Cash Sales
5,640
8,350
3,240
Cash from Receivables
0,355
9,164
5,129
Subtotal Cash from Operations
5,995
7,514
8,369
Additional Cash Received
Sales Tax, VAT, HST/GST Received
New Current Borrowing
,000
,450
,540
New Other Liabilities (interest-free)
,585
,755
,948
New Long-term Liabilities
,000
,500
,615
Sales of Other Current Assets
Sales of Long-term Assets
New Investment Received
,500
,920
,980
Subtotal Cash Received
7,080
1,139
2,452
Expenditures
Expenditures from Operations
Cash Spending
0,000
0,000
0,000
Bill Payments
5,100
3,425
5,650
Subtotal Spent on Operations
5,100
3,425
5,650
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out
Principal Repayment of Current Borrowing
Other Liabilities Principal Repayment
Long-term Liabilities Principal Repayment
Purchase Other Current Assets
Purchase Long-term Assets
,700
,700
,700
Dividends
Subtotal Cash Spent
2,800
1,125
3,350
Net Cash Flow
4,280
0,014
9,102
Cash Balance
7,280
5,245
5,532
Table 8
Cash Flow
Section 6 Implementation Timetable
Date
Activity
May
June
July
Aug
Sep
Oct
Nov
Dec
1
2
3
4
5
6
7
8
Research
Construction
Program Implementation
Marketing and Advertising
Start of the Business
Table 9
Time Frame for the Business Plan
Section 7 References
Hiebing, R and Cooper, S 2003, The Successful Marketing Plan a Disciplined and Comprehensive Approach, McGraw-Hill Professional, New Jersey.
Pricing Objectives 2001, Witiger, viewed 17 April, 2008, http://www.witiger.com/marketing/pricingobjectives.htm.
Advertising and Promotion 2007, Concepts Advertising and Promotions, viewed 17 April, 2008, http://www.conceptsadvertising.net/.
The Marketing Plan – Sales & Distribution Plan 2008, SB Info Canada, Ward, 17 April, 2008, http://sbinfocanada.about.com/cs/businessplans/a/bizplanmarkplan_3.htm.
Customer Analysis – Consumer Behavior n.d., University of West Florida, viewed 17 April, 2008,
http://www.uwf.edu/hchen/OnlineR/consumer.htm?ti2Xdw=www.uwf.edu/~hchen/OnlineR/consumer.htm.
Health Fitness Program Business Plan 2007, Business Planning Made Easy, viewed 17 April, 2008, http://www.businessplanningmadeeasy.com/sample_business_plans.htm.
The Art of Strategic Alliance 2004, Expo Group Inc., viewed 17 April, 2008, http://www.lendingexpo.net/ideam-31952.htm.
Fitness First Australia n.d., Good Gym Guide, viewed 17 April, 2008, http://www.goodgymguide.com.au/fitnessfirst/index.htm.
Home-Based Business Fact Sheet 2008, University of Main Cooperative Extension, viewed 17 April, 2008,
http://extensionpubs.umext.maine.edu/ePOS/form=cat.html&cat=83&store=413.
Distribution Plan 1999, Ministry of Foreign Affairs, viewed 17 April, 2008,
http://www.un.org/Depts/oip/dp/dp7pdf/dp7exesum.pdf.
Incorporation n.d., Legal Zoom, viewed 18 April, 2008, http://www.legalzoom.com/incorporation-guide/sole-proprietor-corporation-partnership-comparison.html.
Credit:ivythesis.typepad.com
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