Innovation and Entrepreneurship - Business Plan Assignment

Innovation and Entrepreneurship - Business Plan - Assignment Example r is going to produce high quality and natural fruit juice using three different fruits appropriate for every age group and will be based on the fact that fruits and fruit juices are popular among Kuwaitis. The fruit bar will serve coconut, pure melon, and sugarcane juice in clear cups in a way that no one in the market is doing. The target market for Fruiti Oasis Juice Bar is the upper and middle class people of Kuwaiti City, particularly those who are working in the City for both males and females. The business will be able to target the elderly who do not want to take additional and fancy ingredients, as well as the younger generation between 25 and 45 who would are increasingly health conscious. Moreover, there are mothers who do not want their children to use products that are unnatural. It is the business management’s opinion that this will allow the juice bar to target a wide range of demographic customers, including children, young people, and the elderly. A PEST and SWOT analysis are also carried out to determine market suitability. Kuwaiti City does not have exclusive juice bars and, although businesses like ice-cream parlors, bakeries, fast-food shops, and restaurants also serve fruit juices, they only do so as an alternative to their main business. Kuwaiti City does not have exclusive juice bars and, although businesses like ice-cream parlors, bakeries, fast-food shops, and restaurants also serve fruit juices, they only do so as an alternative to their main business. Media used for promotion will include billboards, newspapers, and the internet. The business will be located in a highly visible retail location, which will either be within a mall-type setting in an area with high traffic or as a stand-alone property that is in an area with high human traffic. This property is going to be a rented one because it would be unwise to buy property, as property prices in Kuwait City are very high. With regards to layout, the logo for the company will be

Issues in Accounting Theory and Practice (Case Study National Case

Issues in Accounting Theory and Practice ( National Greenhouse Accounts Factor) - Case Study Example The greenhouse gases include methane, carbon dioxide, specified hydrofluorocarbons, nitrous oxide, sulphur hexafluoride and specified perfluorocarbons. There are four methods used to conclude scope 1 emissions. The first one is fuel combustion that focuses on fuel combustion and the emissions it releases. There is ‘emissions of industrial processes’ that deals with greenhouse gases resulted from carbonates consumption and using fuels as carbon reductants or feedstock. It also focuses on the release of synthetic gases in certain cases. Another method used in scope 1 fuels’ fugitive emissions, which focus on emissions from the removal, manufacturing and supply of fossil fuels. The fourth method is ‘waste emissions’ that deals with the release of GHG from the decay of organic material in facilities handling wastewater. The Contex Company has a lot invested in the use of transport fuel. It rents and leases motor vehicles, which means the company is respon sible for direct emissions through fuel combustion. They also provide equipment used in mining that results to the release of methane. The first method is fuel combustion, and it is appropriate for Contex because the company deals with motor vehicles that release GHG through use of fleet fuel. This is also because the most vital source is GHG emissions from the combustion of fuel that account for more than 60 per cent reported emissions. Activity 2 Scope 2 emissions are in most cases a type of indirect emission. The scope deals with activities that produce electricity, cooling, heating or steam that a facility consumes, but are not part of the facility. They take place mainly at electricity generators because of the consumption of electricity at a different facility. The emissions of scope 2 also come from electricity obtained from outside sources. The scope provides the factors of emissions through the electricity’s supplier or by using the NT’s emission factor. The g eneration of NT electricity largely represents a combination of the generation of diesel and natural gas, which is a logical equivalent for the fuel mix employed in outside electricity generation. The factors of emission for scope 2 show data depending on on-grid activity specifically, year average of annual financials, state-based activity, and physical traits of the demand and supply of electricity (Australian Government 2011). To formula, calculate the scope 2 emissions purchase of electricity from an NSW. Y represents the emissions of scope 2 calculated in CO2-e tones, while Q is the amount of purchased electricity in the year and used from the facility’s operation. EF is the factor of scope 2 emission measured in KGs of carbon dioxide emissions for every kilowatt-hour, for a territory or state. GHG Source Quantities used Calculation Emissions tonnes CO2-e Scope 2 – Indirect Energy Purchased electricity - NSW 2,000,000 (2,000,000 x 0.89)/1000 1,780 Purchased elec tricity - Victoria 1,000,000 (1,000,000 x 1.21/1000 1,210 Purchased electricity - Queensland 250,000 (250,000 x 0.88)/1000 220 Activity 3 To calculate the emissions of scope 3, there is need to use a number of emission factors. The main emission factors covered for scope 3 are for organizations that engage in burning fossil fuel and those consuming electricity purchased from other sources. Scope 3 estimates the indirect emissions related to extraction, manufacturing and transport of fossil fuels for those