The Virtue Of Silence Essay - 990 Words

THE VIRTUE OF SILENCE nbsp;nbsp;nbsp;nbsp;nbsp;Of all the virtues that most men and women disregard, it is silence. People go about in their everyday lives not even noticing the beauty of ones quot;inner silence.quot; Try an experiment: Close your eyes. Tune out the sounds from everything thats surrounding you, and focus on what is going on inside you. Take a deep breath and just listen. How many inner voices did you hear? Most people do not even realize the amount of noise that is carried around in the human body. As you can see, even in the remarkably noisy age we live in, the real noise is on the inside. But even these noises can dissappear if one wishes. All one needs to do is study one of many religions, such as Buddhism,†¦show more content†¦One has to be able to drown out all sounds so that there is no sound to be heard. Its as though it doesnt exist. nbsp;nbsp;nbsp;nbsp;nbsp;The Christian and Jewish methods, however, differ greatly. These two separate religions believe that to go about reaching a state of perfect silence and meditation, one must pray to God. Both of these religions teach that if a person wanted to drown out the rest of the world, including ones own self, that person must pray. A meditative prayer where people fall into a trance, allowing only thought to occur. No sound can penetrate their thoughts. Absolute, utter silence. nbsp;nbsp;nbsp;nbsp;nbsp;Christianity, and mainly Monasticism, believe that silence keeps the heart and soul pure. By not speaking, one may not taint their lips with quot;evilquot;. Hence, in monasteries, monks take on vows of silence. They believe that with the help of God they can overcome the urge to speak evil against anyone else, thus keeping there souls pure. This, however, is much harder than it seems. Jews and Buddhists do not always need to keep silent. Jews meditate and pray on a weekly basis. Buddhists, too, dont feel as though they need to take on a full time vow like the monasteries demand. It is detrimental to a monastic lifestyle that a vow of silence be kept. Its importance is to help a monk concentrate on his prayers and his love of God. People who disregard this important rule of monasticism are not tolerated becauseShow MoreRelatedBenjamin Franklin Virtue Essay997 Words   |  4 Pageswould be found to be impossible, but in turn he learned that many of the virtues are good to try and maintain during everyday activities and through life itself. By maintaining these virtues the quality of life can be expected to be exponentially greater than without them. Three of the virtues that stand out the most are Silence, Order, and Moderation. Silence, Order, and Moderation are thought to be the most important virtues within Franklin’s stride to perfection and many people today can learn atRead MoreBenjamin Franklin Self Improvement Essay944 Words   |  4 Pagesa list of what virtues or characteristics he wanted to gain from his plan and clearly defined them. Franklin them proceeded to create the schedule for which he would diminish the imperfections in his habits. Benjamin’s plan has had multiple effects on self-improvement, some of the most significant being the virtues and characteristics acquired, the learned persistency, and an incredible path for success. One of the major effects of Franklin’s self-improvement is the acquired virtues. For startersRead More Franklin Essay1455 Words   |  6 Pageshis way into hell. Through these beliefs and virtues Franklin created a plan to achieve moral perfection. 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However, thisRead MoreFranklin And The American Dream Essay1486 Words   |  6 Pagesethic and determination led to his many accomplishments that helped shape the New World. Franklin’s involvement in community projects in Philadelphia was very important to him and reflected his idea of the virtuous life and moral perfection. His virtues helped him to be successful in many projects, a few being the formation of the Junto, the invention of the fireplace, the establishment of a school and the establishment of a hospital. Franklin’s drive for success and self-betterment was clear inRead MorePersonal Definition Of Morality By Benjamin Franklin And John Winthrop1208 Words   |  5 PagesThink about your personal definition of morality. Is it a set of independent morals or are they applicable to the community as a whole? Virtue refers to high moral standards. In the pre-revolutionary American colonies, the idea of virtue was central to the idea of the â€Å"quintessential American†. Benjamin Franklin and John Winthrop created their own set of virtues to live by. Both of the prominent colonists drew from their past experiences, religious beliefs, and their beliefs about the foundationRead MoreBenjamin Franklins Autobiography: the Role of Keimer Essay1156 Words   |  5 Pagesattribute to his rise to glory and Keimers fall to disgrace; these elements help to provide the foundation for some of Benjamin Franklins thirteen virtues. The virtues are designed to show how a person can lead a moral ly flawless life, which is why the morally corrupt Keimer is the perfect counter-example for Franklin. brbrThe first of these virtues is Temperance. The amount of Keimers temperance can be summed up in the following quote: He was usually a great Glutton (BFA 29); he is unableRead More Benjamin Franklins Autobiography Essay1124 Words   |  5 Pagesfactors attribute to his rise to glory and Keimer’s fall to disgrace; these elements help to provide the foundation for some of Benjamin Franklin’s thirteen virtues. The virtues are designed to show how a person can lead a morally flawless life, which is why the morally corrupt Keimer is the perfect counter-example for Franklin. The first of these virtues is Temperance. The amount of Keimer’s temperance can be summed up in the following quote: â€Å"He was usually a great Glutton† (BFA 29); he is unable to lastRead MoreThe Virtue Of Order By The Reaction From The Crowd1533 Words   |  7 Pagesof adhering to t he moral virtues, but also by the reaction from the crowd. I have now experienced the world differently, and should hope to be more fit to follow the virtues. I have grown older, and the the world has too, so it is logical that the virtues I mentioned previously should need to be modified. Many virtues such as Sincerity and Cleanliness, two moral virtues which I had no trouble accomplishing the previous time, remain applicable today. However, the virtue of Order was a bit troublesomeRead MoreThe s Dramatic Presentation Of Sir Thomas More As A Common, Heroic Man For All Seasons1273 Words   |  6 Pagesprotagonists’ being a â€Å"hero of selfhood† (Bolt xvii) and his sacrifice of life thought to be â€Å"out of practice† (Bolt 9), the standout virtues of More in the face of moral dilemma remain firm and with no hint on pride in his behavior as these virtues have their roots in self-discipline. The play A Man for All Seasons presents a man who embraces ancient ideas of virtue or excellence of character. His contemporaries admit him to be not just a highly educated man, but also the greatest moral authority

My Transformation Story - 1353 Words

I grew up as a young man in Lagos Nigeria, learning the values of hard work, contentment, focus and integrity from my mum, who singlehandedly raised I and my two sisters, having lost our dad when she was just twenty eight and just as I neared my third birthday. However, as I grew up, it was discovered that I was a very absentminded and forgetful kid, who secretly hated schooling, but was very vocal, inquisitive, loved to read autobiographies write articles and debate with classmates and teachers and quite surprisingly, I did quite well in elementary School and even was best student in the entrance examination into secondary school. I learnt from childhood that to succeed in life I should study hard, graduate, get a good job and work at†¦show more content†¦On the insistence of a close friend and with the support of my mentor, I returned to Yaba College of Technology and obtained a Higher National Diploma from the same department and graduated top of the class. During the p rogramme, the College closed for a full academic year and I took a job again in a start- up Estate Surveying firm, where I was responsible for major assignments. My mentor advised me to formulate plans for my working years and work towards becoming an entrepreneur eventually. I began to dream of running my own firm someday, but didn’t know how it would happen. As I prepared for graduation, I got a job as a Facility Manager and Project Liaison officer with a construction firm and worked there for three years, serving meritoriously, but the job was not demanding and as I was getting patronage from old friends and even my employers, I started my Property Services Company on the side. In June 2010, my employers decided that they wanted to relocate abroad fulltime and stop operations and since it was sudden, I had nothing to do but to commence running my company fulltime and have become quite successful, overcoming my start- up challenges, growing the company, learning from adversity and providing employment for myself and a few others and most importantly, earning respect and admiration of clients. The most interesting part of my story is that I have served as a major source of motivation to some old classmates and otherShow MoreRelatedJames Baldwin s Short Sonny s Blues And Raymond Carver1132 Words   |  5 PagesJames Baldwin’s sho rt Sonny’s Blues and Raymond Carver short story Cathedral. The main focus of the story is realization. In both stories the main characters are challenged with situations in which they must break free of their judgments. Both characters undergo a transformation and views life through the eyes of another character. What are their transformations and how are they similar, how they are different, and what does the transformation does to the protagonist? Likewise, both protagonists’ areRead MoreMy Abuela Essay785 Words   |  4 PagesMy abuela has always been my second mother, and I didn’t realize how much she meant to me until she was diagnosed with Lymphoma, cancer of the lymph nodes. No one is prepared to watch someone suffer. I certainly wasn’t. It seemed as if I spent a large portion of my sixth-grade year in waiting rooms, anxious to find out if any of the many treatments were working. I knew that hope was going to be an imperative characteristic, and I lost it all on March 1, 2014. The family started to arrive atRead MoreThe Core Elements Of My Research Topic, African American Males On Higher Education1436 Words   |  6 PagesIntroduction ï » ¿ In my first memo, I focused on the core elements of my research topic, African-American males in higher education. Since our last meeting, I have taken time to reflect on your suggestions, and think about how to revamp my research questions and purpose statement. Most important, I have taken time to do self-reflection. Self-Reflection ï » ¿In a somewhat different approach to my first memo, I started this memo with my reflective thoughts. I took this approach because it lends to the processRead MoreThe Fall Of The House Of Usher Analysis1696 Words   |  7 Pagesreaders alike love the feeling that fear can give a person. Authors, especially those of different types of Gothic literature, particularly enjoy using transformation in their work to provoke feelings of fear in their readers. It helps them to draw readers in and keep them invested in their reading. Two examples of pieces of literature that use transformation to scare are â€Å"The Fall of the House of Usher† by Edgar Allan Poe and â€Å"Where is Here?† by Joyce Carol Oates. â€Å"The Fall of the House of Usher† is aboutRead MoreTheme Of Transformation In The Fall Of The House Of Usher1028 Words   |  5 PagesTransformation plays a role in stories meant to scare us by playing with our imagination safety and mood of a story. Imaginat ion appears in both Edgar Allan Poe’s, gothic fiction story â€Å"The Fall of the House of Usher,† by Usher’s isolated environment and in Joyce Carol Oates gothic literature story â€Å"Where is Here?,† by foreseeing who people are. Transformation also plays a role by it assists knowing our own selves are safe in a scary situation. This is shown in, â€Å" Why do Some Brains Enjoy Fear?,†Read MoreSummary of Bread and Roses Too Essay1534 Words   |  7 PagesThe novel, Bread and Roses Too, is a story written by Katherine Paterson in 2006. This book takes you through the hard life of a young child, named Rosa, during the Bread and Roses strike of the mill workers of 1912. This story took place in Lawrence, Massachusetts, and displays the different hardships that had to be overcome the Bread and Roses Strike. Rosa is a young child who is living through the highest peaks of the strike of the mill workers, and she is not sure what to think of it. Confu sedRead MoreAngela Carter - The bloody Chamber1283 Words   |  6 Pagesif she is dictating the story to someone.    Throughout the bloody chamber, there is a use of several narrative voices, although for the most part, the narrative voice is that of the older protagonist. This is mostly strongly shown in the middle of the story where extravagant, knowledgeable language is used to describe how she would have to dress up to eat dinner alone by her older voice, before it slipping into her younger self after the ellipsis, ‘to dress up in one of my Poiret extravaganzas withRead More Raymond Carvers Cathedral Essay1098 Words   |  5 Pagesutilizes his character of the husband, who is also the narrator, in his short story Cathedral. From the beginning of the story the narrator has a negative personality. He lacks compassion, has a narrow mind, is detached emotionally from others, and is jealous of his wifes friendship with a blind man named Robert. He never connects with anyone emotionally until the end of this story. At the beginning of the story the husband is telling of a blind man coming to visit him and his wife. 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Accounting Policies for Depreciation of Lufthansa and Emirates in 2013

Question: Discuss the accounting policies for depreciation of Lufthansa and Emirates in 2013? Answer: During an accounting time depreciation can be finished or used part of fixed assets. Depreciation used to get the matching principle of income which is received during accounting era with the outflow of money which incurred throughout the period. In given accounting period the part of depreciation is charged in income statement as a depreciation expense (Pohl and Pohl, 2002). Depreciation is non-cash item which diminishes the value of assets. There are various types of methodology to calculate depreciation i.e. straight Line method, weighted average value method etc used to write off an asset. (Lucey, 2005) Here, Lufthansa and Emirates value of depreciation is given in the year 2012 and 2013 was: Lufthansa: 2012: 520/ 15188*100=3.423755597 2013: 380/ 16255*100=2.337742233 Emirates: 2014: 6421/ 74250*100=8.647811448 2013: 5136/ 59856*100=8.580593424 It means Lufthansa in 2013 depreciation amount is less payable by the company as compare to year 2012. So we can say that value of assets not decline more as compare to 2012. Lufthansa has to pay less money in the year 2013 because the value of the assets is depreciated over the time. Emirates have to pay more amount of depreciation in the year 2014. it means the value of fixed or assets is depreciate more in 2014 as compare to 2013. Price of assets is traced in the balance sheet at the time of acquiring. The value of an assets declined by total collected depreciation over the horizon of time. Average life of assets = accumulate depreciation / annual depreciation expense References Lucey, T. (2005).Management information systems. London: Thomson Learning. Pohl, A. and Pohl, A. (2002).Accounting. Harlow: Pearson Education.

Procrastination Issues Cause and Effect

Abstract Cause and effect, in layman’s language mean that for every reaction there is always a precedent of an action. It is a condition whereby the occurrence of one event leads to the occurrence of another event. It is important to mention that cause and effect are typically associated to response and changes or events.Advertising We will write a custom essay sample on Procrastination Issues: Cause and Effect specifically for you for only $16.05 $11/page Learn More The two events are normally associated with each other whereby one event is directly proportional to the other. This topic covers cause and effect pattern under the topic of procrastination. It analyzes how procrastination develops under cause and effect. Introduction Cause and effect discussion in most western philosophical traditions goes back to Aristotle. Aristotle came up with two modes of causation: proper, which is also referred to as prior causation and accidental also referre d to as chance causation. All causes in reference to proper and accidental can be said to be either particular or generic. To be able to understand cause and effect better, let us look at a topic like procrastination. Procrastination Procrastination is said to be the avoidance of starting or going through on a task that is deemed to be important and necessary. Procrastination involves postponing the occurrence of events or failing to perform an event in the name of waiting for the perfect time. There are various reasons as to why people may opt to procrastinate, and some of these may include feeling lazy, fear of the unknown, not knowing what one want to do and not wanting to seek help. Procrastination can also be caused by having a low self esteem that causes a feeling of cowardice to take action. From such, it becomes evident that it produces an effect towards one‘s work in form of academics, professionalism and sometimes personally (Reid, 2010). One of the given reasons tha t cause people to opt choosing to do things at a later time is mainly because they are of the thought that they have enough time to do everything. It is crucial to note that there is basically nothing wrong with trying to relax and really taking your time to do nothing unless the person really has very important matters to attend to. Having the assumption that there is enough time left to engage in the important things does not mostly leave enough room for unforeseen interruptions and unplanned events that may arise along the way . It is always paramount to finish first things first that can be done in the mean time rather than waiting for the last minute and encountering various problems along the way. Again, it is necessary to mention that doing things at the last minute takes too much effort compared to doing it at a personal pace since one has to cram a lot and rush everything at once (McWhorter, 2009).Advertising Looking for essay on psychology? Let's see if we can help yo u! Get your first paper with 15% OFF Learn More Another major cause for procrastination is fear of failure. In fact, nearly all forms of procrastination have an aspect of fear that is deep rooted. Fear of failure is quite common to all of us. Most human beings generally believe that they are not designed to fail and instead they are meant to consistently progress in the positive and also improve on the shortfalls. The fear of failure leads to procrastination as a way of keeping one from performing the actual event to avoid failing. If you don’t act upon an opportunity, then it is difficult to get an opportunity without challenges as it is difficult to determine which opportunity is free from challenges unless one tries to seize it. It is generally accepted that we all possess a limited mental and emotional capacity mind which is not in the form of high and low I.Q. but there is limitation in just like in physical capacity as to what one can absorb at any given time, and one only knows what that limit is. When an individual overwork or over engages himself physically, there is usually break down in one form or another of the body system. In some cases one may be saturated mentally and emotionally, in this case the mind may step in to intervene through procrastination to keep one from experiencing a ‘mental overload’ or saturation. In this kind of procrastination, individuals avoid important tasks which must eventually be done. Perfectionism is another form of mindset that may lead to procrastination. The belief that every task assigned must be performed perfectly is a recipe for stress. Generally one’s mind associate that stress with the task at hand and thus condition ones to avoid it. A stressed mind by a given condition will always shy away from performing a challenge. Conclusion In conclusion some of these measures stated are challenging to put into practice, but they are suitable and effective because the problem of proc rastination is not going to go away on its own. One must take the initiative. Procrastination yields tremendous personal growth and to overcome it, one become determined and focused. One must keep on trying no matter the outcome of the results as this eventually leads to better performance of a given task. References McWhorter, K. (2009). Successful College Writing: Skills, Strategies, Learning Styles. New York: Bedford/St. Martin’s.Advertising We will write a custom essay sample on Procrastination Issues: Cause and Effect specifically for you for only $16.05 $11/page Learn More Reid, S. (2010). The Prentice Hall Guide for College Writers. London: Longman. This essay on Procrastination Issues: Cause and Effect was written and submitted by user Alyson Ramirez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Bangladesh Industry

Bangladesh Industry The global business industry has made use of many employees from different countries. It is not uncommon when a country of lower economic development produces goods for a nation that is well established and the economy is high.Advertising We will write a custom essay sample on Bangladesh Industry specifically for you for only $16.05 $11/page Learn More This is the case with Bangladesh made products that are shipped all over the world, including Canada, United Kingdom, Germany, Spain and Ireland. The garment industry is particularly a developing field that has seen a great demand in the past decades. The unfortunate part is that the conditions of work are gruesome, unequal and unsafe. The two episodes that took place in Bangladesh, a fire in 2012 and a factory collapse in 2013 are an example of atrocious work conditions, which are below any standard. The reason for these situations is that the government and the industry focuses too much on the financial gain and the end result, without taking proper care of the people that make all the difference in the success of the businesses. The fire of 2012 was one that could have been avoided, and the proper procedures of fire safety and evacuation were not followed. During the meeting, after work, the fire started and was first said to be an electrical problem but was later thought to be purposefully started, and could be considered arson. The fire broke out on the ground floor and was spreading very fast because of the many garments that were around the factory. It was later said that the fire exits were too narrow, the amount of fire escape routes was insufficient for proper evacuation, and the location of stairs was such that people would have to go through the ground floor engulfed with fire. All these factors led to the inability of escape or proper fire fighting procedures, and it was only after 17 hours of battling the flames that firefighters could put the flames out. It was estimated t hat 117 people lost their lives and almost 200 people were injured in the fire. Because of poor emergency procedures and building layout people had to jump from windows and some climbed the roof, which has saved their lives (Fatal Fire in Bangladesh Highlights the Dangers Facing Garment Workers, 2012). The response from the Prime Minister Sheikh Hasina was very active, as she was shocked and could not believe that this really took place. She was the one who proposed the theory of the fire started by someone’s deliberate sabotage activity but it was later discarded. One of the major companies involved in the industry is Wal-Mart and so, it has been making strict policies about the safety of employees, as well as it had cut several ties to companies that were made partners through improper activities.Advertising Looking for essay on geography? Let's see if we can help you! Get your first paper with 15% OFF Learn More The people at the location of the fir e were protesting and it is possible to see why, as the working conditions are very poor. It is understandable that the economics, market value and differences between products and services all play a role in who gets employment and what sort of company becomes the partner. When looking at economics, there are few things to have in mind. Different countries and nations have different economies. The system of trade and relations between businesses are guided by culture and society (Paci, 2008). Some places have better economies, with governments giving support and being one of the major clients. The market is also different. There are certain things that people need, so the demand on the market is special for every country. Globalization has majorly impacted business and the differences can be seen as well. Some countries are becoming over developed with abundant food supply and thus, they are starting to open business in garments and other products that are not necessarily needed fo r survival and basic human needs. But in Bangladesh, there are many people who are struggling, as the government is unable to look after the proper working conditions. This leads to people wanting to make more money with the lower cost, thus building factories that are cheap and not equipped with proper instruments for times of emergency. The factory collapse of 2013 became another tragic event that ended in 1000 employees losing their life. It is thought to be one of the major disasters that took place on such a scale. The primary cause was cited as improper construction technique and faulty materials. It has been said that the upper floors of the building were constructed well below standard and the whole structure was very unreliable. Because there are thousands of people working on the upper floors, the generator to produce power had to be placed there. While these generators were at work, they would vibrate and cause cracks in the building materials, especially on the higher fl oors. When this took place, an engineer was called to inspect the building and stated that the building was unsafe. Despite this fact, Mr. Rana and other bosses have ordered people to go to work and the disaster took place as soon as one of the generators started working. Criminal negligence and homicide are the offered charges, as people are outraged at such behavior. There are also suggestions that Mr. Rana has been bribing local authorities, so that permission for improper construction is given (Report on Deadly Factory Collapse in Bangladesh Finds Widespread Blame, 2013).Advertising We will write a custom essay sample on Bangladesh Industry specifically for you for only $16.05 $11/page Learn More This case is another clear example of the working and social conditions in Bangladesh. The international business has made its way to many countries and companies such as Cedarwood State and Atmosphere get involved. Primark, the owner of the two organizations h as been an active supporter of the proper conditions required for the employees. The intertwined connection between the suppliers in a country that has poor working conditions and the superpowers or other well developed regions of the world shows that the struggle for power and money is very active. Some products are rare, as well as services and some are very common, making the market ever-changing. Global approach guarantees a lot of choice and possibilities for the business. Since the pressures for local responsiveness are low, this will guarantee stable income and product or service flow for the specific group of people. Bangladesh is one of the biggest arteries in the garment industry and the West has been an active buyer. It is obvious that with such organization, countries that are more developed will continue receiving their products, as the need is always present, while the conditions oversees are still very poor (Paci, 2008). Even though business ethics and morals dictate that proper procedures are followed, people are being selfish and want to gain more and more. This leads to employees working in extremely harsh and poor conditions, which ends in disasters and accidents. These situations can very well be prevented and so, it has become an international concern. References Bajaj, V. (2012). Fatal Fire in Bangladesh Highlights the Dangers Facing Garment Workers. Retrieved from https://www.nytimes.com/2012/11/26/world/asia/bangladesh-fire-kills-more-than-100-and-injures-many.html Paci, P. (2008). Making Work Pay in Bangladesh: Employment, Growth, and Poverty Reduction. New York, United States: World Bank Publications.Advertising Looking for essay on geography? Let's see if we can help you! Get your first paper with 15% OFF Learn More Yardley, J. (2013). Report on Deadly Factory Collapse in Bangladesh Finds Widespread Blame. Retrieved from https://www.nytimes.com/2013/05/23/world/asia/report-on-bangladesh-building-collapse-finds-widespread-blame.html

Case Analysis Study Example | Topics and Well Written Essays - 1000 words - 3

Analysis - Case Study Example The Daubert vs. Marrel Dow Pharmaceutical Inc. ruling resolved the debate on admitting evidence in the court. As a result, the Daubert ruling is one of the most consequential decisions about the role of forensic evidence in the judicial process. The Daubert case involved a toxic tort case. The court heard that two boys, Jason Daubert and Erick Schuller were born with serious defects because of the negative effects of a drug made by Benedictin. The plaintiff believed that they had been affected because the mother had taken the anti-nausea drug Benedictin while she was pregnant. The two boys decided to sue the organization. The decision placed them among numerous people who were suing for damages. The case got into the public domain because of disputes over the introduction of expert testimony (Gostin & Milbank Memorial Fund, 2002). The ruling would not only affect the case but also determine how forensic evidence such as digital evidence would be allowed in the case. The Supreme Court accepted the case due to the realization that it needed to set the standard for the admissibility of forensic evidence. The major issue was whether the adoption of Federal Rules of Evidence should get more prominence than the Frye standard that had played a significant role in the case. The Supreme Court ruled that the F.R.E should receive more weight than the Frye standard (Coleman, Swenson, Holloway, & Aulinskas, 1994). The rule shifted power from the Frye test and gave the judge powers of determining which evidence should apply in the case. The ruling implied that judges could determine the admissibility of scientific evidence as opposed to only determining the credibility of a witness. An evaluation of the ruling demonstrates that four criteria should apply when determining the admissibility of evidence. Firstly, the court should consider if the theory or

Final exam Assignment Example | Topics and Well Written Essays - 1000 words - 2

Final exam - Assignment Example The license fee for the facility proposed is $200 plus $50 for each bed up to a maximum of $1,500 upon application for one year and $100 plus $50 for each bed for renewal each year to a maximum of $750 (Texas Department of Aging and Disability Services (n.d.). Therefore, a total of $1,500 would be paid in the first year and $750 each year thereafter until an adjustment is made. The revenue per unit/person is in keeping with rates obtained from Genworth Cost of Care Survey for 2013 which suggest that the minimum, median, and maximum monthly rates are $933, $3,710 and $8,445 respectively for a one bedroom single occupancy assisted living facility in California (Genworth 2013). The information in Table 1 in the Appendix indicates that these rates would result in minimum, median and maximum income per person per annum of $$11,196, $44520 and $101,340 respectively. Table 1 also indicates that 53 single occupancy units would be available for assisted living over the ten year period. If all units were occupied during the year the total annual revenue from this would be $593,388 at its lowest, $2,359,560 at the median level and $5,371,020 – the maximum per annum. An occupancy level of 93% is assumed for year 2 to year 10 for assisted living. ... This could lead to less than expected occupancy levels for the company and thus lead to a significant reduction in projected revenues (See Table 2 in the Appendix for income at various occupancy levels). In terms of wages, the employees of the facility should not be paid lower than Federal of State minimum wage which is $7.25 and $8 respectively (Minimum-Wage.org 2013). The lowest wage rate to be paid by Blueberry Acres LLC is $7.25. Both the Federal and State Minimum wage are expected to increase to $9 by 2014 (Hicken 2013) – a 24% increase in the Federal minimum wage rate projected. In 2016 the State minimum wage is expected to increase to $10 and it is also hoped that the Federal rate will be tied to the inflation rate (Hicken 2013). The interest rate on the construction loan appears to be too high at 7.5%. The prime lending rate is currently 3.25 and is projected to be the same at the end of March 2014 (Financial Forecast Center 2013). The 7.5% projected is more than twice the prime lending rate. Additionally, the projected length of time for the loan may not be allowed to exceed 20 years. This would change the annual payments to $488,746 representing interest payments of $410,787 and principal repayments of $78,051 in the first 12 months. With the exception of vehicle costs and expenses which are assumed to remain constant, the depreciation rate and other expenses appear reasonable. Vehicle costs should increase by at least 3% - the level of inflation anticipated each year. The budget needs to be adjusted for this error. Assessing the reasonability of the construction contract The assisted care facility is a profit making venture and should be