The Expresso Cafe has been operating for the last two (2) years and they are going into their third year of operation. Malcolm the owner of the Expresso Cafe is estimating that the cafe will turn over $500,000 in the next financial year. However, Malcom is uncertain about the cost of the business out goings.
Malcom needs some assistance from you to prepare the budget for the Expresso Cafe for 2019/ 2020 inclusive. Using the following information as a guide prepare a budget draft for all the outgoings for the Expresso Cafe for the next two (2) years.
1. Labour costs increase by 12% in 2019 and will decrease by 7% in 2020
2. Due to a flood Cost of goods (COGS) will rise 18.9% in 2019 and a further 2.1% the following year
3. The cafe has installed power grids on the roof and anticipate that this will decrease electric costs by 23% in 2019 and stay the same for 2020.
4. Malcom has employed a part-time marketing person and anticipates advertising costs to increase
by 8.4% in 2019 and a further 1.78% in 2020
5. The landlord has informed Malcom that there will be two (2) rent increases over the next two (2) years. Rent will increase by 3.6% in 2019 and an additional 6.8% in 2020.
Once you have calculated and drafted a budget that includes the financials for both 2019 and 2020, investigate and calculate the variances both in dollars and percentage. Don’t forget the attach your draft budget.
So far you have reviewed and presented Expresso Cafe budgets. Using the forecast template that you calculated financial information for the years 2019 and 2020. Review your actual budgets figures for both 2019 and 2020 and adjust these budgetary requirements addressing the following:
1. In 2019 the cafe is expected to increase sales by 15 % from previous year. Can you calculate what would be the amount?
2. In 2020 the cafe is projected to increase sales a further 20 %. Can you calculate what would be the amount?
3. What are four (4) reasons that 2018 produced such an unsatisfactory trading result against budget?
4. What might have accounted for 2018 having higher wages in comparison to the budget
5. At the beginning of 2019 the landlord suddenly increases the rent by 10% and in 2020 the rent will further increase by another 10%. To what extent will this impact on the net profit figure?
Social Perspectives on Witch Hunting Distributed: third October, 2016 Last Edited: 29th September, 2017 Disclaimer: This exposition has been put together by an understudy. This isn’t a case of the work composed by our expert paper authors. You can see tests of our expert work here. Any sentiments, discoveries, conclusions or suggestions communicated in this material are those of the writers and don’t really mirror the perspectives of UK Essays. The Case that the witch-chase was a lady chase is a solid one (Larner) talk about? The witch-chases crosswise over Europe saw the mass butcher of nine million ladies who were believed to be witches. These ladies were executed over a time of three hundred years, with the most gathered killings in spots, for example, Germany, Spain and Italy. The tale of witchcraft is principally the narrative of ladies and this has caused much interest and a specific trickiness when drawing nearer the subject. The sorted out abuse of the witches started formally on December ninth 1484 when Pope Innocent VIII asked Heinrich Kramer and James Sprenger to characterize witchcraft, seclude the usual way of doing things of the witches and to institutionalize the preliminary strategies and sentencing. It was subsequently that Kramer and Sprenger delivered a content called “Malleus Maleficarum” which would turn into a tremendously powerful content in the occasions of witch oppression and in these sexual orientation particular perspectives of witchcraft. Because of the sex specificity that encompasses the subject of witchcraft we are faced with thoughts regarding ladies, fears about ladies and the place of ladies in the public arena amid these circumstances. Researchers, for example, Carol Kerslen, Lyndal Roper and Christina Larner step by step moved sex, and to some degree sexuality, to the focal point of the investigation of witchcraft, which impacted premiums in specialists, for example, Baldung, for whom sex and sexuality were basic themes.Many women’s activists form a hasty opinion of sex particular slaughter because of what they accept was a lady loathing wrongdoing. Nonetheless, it is imperative additionally to center around the financial setting in which these preliminaries occurred keeping in mind the end goal to make a reasonable judgment on the sex specificity that is so regularly connected with witchcraft. The Malleus Maleficarum is frequently the focal point of numerous examinations into witchcraft because of its essential impact amid the period. This demonological treatise was composed by Kramer and Sprenger, usually utilized as proof by radical women’s activists of the misogyny among elites, who are viewed as the main impetus behind the best down abuses of witches. The title of the work itself is female-particular, with the term maleficarum interpreting as ladies scoundrels. This ladylike possessive in the Latin title demonstrates it’s emphasis on the female sexual orientation, if the book were to have centered around the two guys and females then ‘maleficarum’ would have been supplanted by ‘maleficorum’. Throughout the content it is ladies who are particularly alluded to, in the book men are frequently portrayed as accessories instead of witches themselves. At the point when inquired as to why there is more hurtful enchantment found in the female sex than in the male sex Kramer replied “as a result of the physical desire, which in [women] is never satisfied.” It is certain that there was a sexual orientation predisposition or a sex specificity around the ideas of witchcraft, and this commanded its encompassing belief system and the primary writing upon the subject. The Malleus Maleficarum was of incredible impact amid the period, it was high Catholic philosophy and working catholic jurisprudence. The work had been issued for creation by the Pope himself thus held awesome significance. Oblivious ages few individuals could read and books were difficult to find, the printing press has just been created 34 years already in 1850 Germany. This implied proficiency rates and the accessibility of prints for those in the lower parts of society were not in any case promptly accessible or enhanced now. Nonetheless, the Malleus was imprinted in various releases and had been perused by relatively every judge in Europe, it created the impression that the Malleus Maleficarum had more money then the bible. What made this bit of writing with respect to the meanings of witchcraft so compelling is the power and expert it held because of its legal support. Any individual who tested the Malleus Maleficarum, any individual who invalidated its power or scrutinized its believability on any level was liable of blasphemy, a capital crime. The Malleus Maleficarum was presumably the most compelling piece composed on witchcraft, it was the most generally spread, the most legitimately and religiously sponsored, yet it was likewise to a great degree sexual orientation particular towards ladies. This artistic work imparted a generalization of the witch, the generalization being lady. The meaning of lady, just the same as the obscene definition, is her sensuality; the quintessence of her character, in the same manner as the tall tale definition, is her noxiousness and avarice.In certainty the generalization of a witch in Christian Europe has dependably been that of a lady. For instance, in twelfth-century Russia the experts in a single locale turned out to be so on edge about the pervasiveness of witchcraft that they started to round up the whole female population. Ideas of female wrongdoers as proposed in the title of the Malleus Maleficarum stemmed back to the religious formation of the world. A ladies was accepted to be more fleshly than a man, this sexuality started from eve’s own special creation, she was shaped from a bowed rib, and furthermore caused the fall of Eden. accordingly, ladies have endured, perpetually being painted with a similar religious brush of being a wellspring of malice and animalism. A witch was viewed as an autonomous grown-up ladies who does not fit in with the male thought of legitimate female behaviour. However, it was female sexuality that made them insidious, as well as female learning, numerous women’s activists guarantee that anything that made a ladies an option that is other than vulnerable was seen as debilitating and named evil. Maybe a solid case for witch-chasing being parallel to ladies chasing, is the possibility that ladies were named witches, and couldn’t substantiate themselves pure using any and all means. This implied ladies were destined to oppression due to their sexual orientation and its sex particular related generalizations. Ladies winds up completely characterized by her sexuality. It was trusted that sexuality makes ladies underhanded, accordingly virginity/virtuousness is celebrated in ladies as it is the inverse of sexuality. However, ironicly while all witchcraft originates from fleshly desire – which is in ladies voracious – this lewd desire, this craving for sex, is the thing that populates the world. On the off chance that all ladies are scalawags, if Eve is the reason for all ladies generalizations then how can it be that ladies are the selective holders of bearing life? Different pointers that are portrayed in the Malleus Maleficarum additionally control us to the translation that ladies were unavoidably destined to mistreatment. A ladies’ ethicalness apparently is quietness, but then in a witchcraft preliminary, if the ladies remains quiet she is censured for withholding her admission, yet it she admits then she is denouncing herself. There is a comparative mystery in the ladies’ capacity to hold up under torment, in the event that she separates through torment of torment and admits she is denounced, in any case on the off chance that she stays solid and recuperates she is censure moreover. Even more, if a ladies sobs under torment it is deciphered as an indication of her wrongdoings thus censures her, yet in the event that her eyes don’t sob she is denounced for witchcraft. This recommends once put to preliminary for sharing in witchcraft the ladies is totally helpless before the informed men who judge, torment and censure her, nearly without escape. Women’s activists take this certainty as confirmation of male centric society applying its control over ladies to check the apparent risk to men’s predominance that is caused through ladies’ purportedly greedy sexuality. It is trusted that when a ladies changes from ‘virgin’ to ‘sexual’, there is a potential for control over a man, thus she turns into an image of demonology, of relations with the fiend. Radical women’s activists likewise recommend that society trusted that all ladies debilitate male authority with their selective capacity to give life; thus social request relies upon ladies adjusting to male beliefs of female behaviour. Threats to social request, dangers of ladies’ sexuality are generally rebuked for the oppressions of ladies amid the witch-chases in Europe. The majority of the thoughts set forward with respect to why ladies represented a risk to man, and why the witch-chases could be viewed as sex particular are advanced by women’s activists. First wave women’s activists (, for example, the American Suffragist Matilda Joslyn Gage) attested that nine million individuals were executed as witches, with old ladies, insightful ladies and the priestesses of hostile to Christian religions being specific targets. However, second wave women’s activists assist in their thoughts of the witch-chases, painting them as a ‘gendercide’, a female focused on death chase. They trusted that witch-chasing was an offensive case of male centric abuse, as well as of destruction and it was in actuality the think murdering of women. This consider slaughtering of ladies is made satisfactory and relatively supported by the Malleus Maleficarum because of its accentuation on the female sexual orientation and their witchcraft characteristics. In any case, comprehend that ladies were not simply oppressed, they additionally went about as the informers. Ladies frequently blamed other ladies for witchcraft and were regularly the ‘boss observers in the courts’. This proposes while witch-chases were identified with the female sexual orientation, they were not sex select. Ladies could blame other ladies, and men could be aggrieved. However, women’s activists neglect this proof conflicts with that misogyny of witch-chasing. Rather they trust that this line of thinking depends on an inability to perceive that a male centric structure partitions wom>