Home Abroad Residence

Busniess Plan
Professor:
Sayyed Mojtaba Razavi


Group Members:
Patritsiya Drake
Daman Manga
Ekram Ahmad
Mohammed Alomran
Nilesh Kanani
2013
International Trade Management
BICG 9604 winter 2013


Preamble
The business is apartment building for students. We are going to build a fairly big
apartment building at a convenient location for both Niagara College and Brock
University students. The purpose of this business plan is to understand the business itself,
how it is going to work and the steps to its success. Our business will provide students of
Niagara and Brock with apartments/rooms that are affordable to them and will include all
the necessities that students may require.

Executive Summary
Home Abroad Residence would target Niagara Regions Universities and
Colleges students. The company will make agreements with agencies in Canada and
over seas to reach students. Our business is going to provide Niagara College and Brock
University students with convenient, safe and affordable accommodations. This business
plan report is going to outline all the main objectives of how our business is going to
work.

A-Introduction
Our vision is to see students enjoy the atmosphere and living in our
accommodations. Our mission is to provide information and assistance to students
looking for affordable and convenient living accommodations. The business is
committed to creating a comprehensive, safe and involving residential atmosphere that
supports the educational, social, individual and spiritual development of all resident
students. We make every effort to create and evaluate students creativities that provide
opportunities for development and learning with focus on corporate values of spirituality,
originality, knowledge, extensiveness, responsibility and reliability. The business will
save students time and effort that they use in order to find a right place to live in.
Knowing how difficult it can be to find a decent place to live in, we provide the help
needed to acquire that perfect living space. The business will be committed to ensure
great student housing. Starting at low competitive prices, suitable and modern type
accommodations, we will strive to make this place the best living experience for students.
The accommodations are going to be located in Niagara Falls near bus routes that will
take students to both Niagara College and Brock University. Also there will be grocery
store nearby, so students, who do not own a car, dont have to travel too far to get grocery
and other necessary supplies. Our business is going to provide students with all the
necessities they may require and even more. We are going to provide students with rooms
of their choice, which will include all the necessary furniture and electronics (appliances).
All of the apartments are going to be provided with cable television and high speed
internet hard wired to each room and all common areas as well. Wi-Fi is going to be
provided throughout the entire accommodation facility. All apartments will include
kitchen, 2-4 bedrooms, 1-2 bathrooms, living room and a hallway. They will
be equipped with smoke detectors on every floor of the building, outside each apartment
door and in every kitchen. Fire extinguishers will be placed in the kitchen as well. We are
going to locate CO2 detectors on every floor. Internet and cable television are going to be
provided in the building. Throughout the year we will provide students with the best
living experience they acquire. Moreover, we are going to held different types of events
celebrating Canadian and other International holidays that will bring all the
students/residents together. General quarterly meetings are going to be held, which will
allow us to held discussions and come up with different events. Students will be more
than welcome to give us suggestions and ideas on how they want those events to be help.
They will be able to come up with events themselves and participate in them.

SWOT Analysis
Strength:
-Provide students of Niagara College and Brock University with the best living
experience they acquire;
-Make their living space feel like home;
-New and modern apartments with necessary facilities, such as swimming pool, gym,
conference room, group study rooms, laundry and underground parking;
Weaknesses:
-Students may prefer to live on campus;
-International students may prefer to live in home stay;
Opportunities:
-Our business will provide things that other similar businesses cant;

Threats:
-Competition - there are few other businesses in Niagara Region that provide student
accommodations.

Product and Services
The service that we are going to offer is student rentals. We are going to provide
Niagara College and Brock University students with fully furnished and equipped quality
student off campus apartments. They are going to be clean, safe and well maintained. To
be found in a convenient spot in Niagara Falls area. We are going to ensure that our
business is going to meet all the necessary requirement of future students that are going
to live in our accommodations. As well we are going to launch a website that is going to
help students getting to know our business and finding a place to live in fast and easy.
The website will contain all the necessary information that students may require while
searching for accommodation. Student will be able to use search in order to find a place
that is right for them. They will be able to search according to budget, size, preferences
and other needs. As well, the website will provide pictures of apartments, rooms and
other facilities that the building will contain. Our business is committed to ensuring that
our website will offer all that it can to both local and international students.



The customers
Our target groups are going to be students of Niagara College and Brock
University. Our future residents will be students that live far from Niagara and Brock and
mostly international students that came from other parts of the world to experience new
life in Canada. We offer accommodations with facilities that will bring together local
students and international students with different backgrounds, life experiences and
intricate personalities. Each student of Niagara College and Brock University is different
and should be treated according to that. We are going to create a safe atmosphere that
will be built on respect to each other and understanding among students in the entire
building and outside of it. We will make every effort to ensure that students are not
demoted based on their race, gender, background, nationality, religion, sexual orientation,
capability and age.

The opportunity
The opportunity
A lot of student housing in Niagara Region are expensive, at an inconvenient location
and/or dont provide students with all the necessary appliances. Our business will intend
to satisfy all the needs of our future customers and will provide students with best off
campus living experience, which include all the necessary requirements. Our team
consider thats now is a great time to start this business, as the student population is
growing and there is a need for more accommodations. Each year more students are
coming from abroad to study at Brock University or Niagara College, and they will be
looking for this perfect spot to stay in that will give them the experience of not only
living and studying in Canada, but getting to know its culture. Throughout the year we
will provide students with the best living experience and also held events, celebrating
Canadian and other International holidays. Students will be more than welcome to give us
suggestions and ideas on how they want those events to be help. They will be able to
come up with events themselves and participate in them.


The owners
! Patritsiya Drake VP Sales, Vice President of Sales, and a board member came to Canada
as an international student and has being living in different accommodations within the
last five years of studying in Niagara College. Understand how hard and time consuming
it is to find a suitable place to live in. Recognize all the requirement a student may have
to ensure their living space feels like home.
! Daman Manga VP Marketing, Vice President of Marketing, and a board member is the
young and ambitious graduate from Waterloo University.
! Ekram Ahmad CEO, Chief Executive Officer, and a board member is an international
student from India. Has worked as a marketing head and as a financial consultant. Also,
has vast experience in managing new project.
! Mohammed Alomran CFO, Chief Financial Officer, an international student from Saudi
Arabia. Has an eight years work experience, the last two years of it as a Department
Manager.
! Nilesh Kanani COO, Chief Operation Officer, and a board member is an international
student from India. He has worked as an admin manger in Shine Holidays company
located in India. Also, was a branch manager for a year. Nilesh has enough experiences
of admin department and team management. He also worked with human resources
department and was a team manager for particular 6 months.

The legal Organization
Our business is going to be a Limited Liability Company (LLC) as it will combine
the limited liability features of having a company, but will have the tax benefits of being
a partnership. Our earnings will be considered as a part of our income, so we still will
have to pay the appropriate taxes for such as income taxes. We are going to register a
fictitious name of our business, which will ensure that no one else will legally use our
name. Open a bank account that will strictly be used for our business purchases. Deposit
all the income into this business account, so it serves as a documentation of our income.
We will have to set up tax ID for our business, set up any government licenses and
permits needed.
B- Feasibility Study
Location
The Niagaia iegion foi many ieason's has become a most piefeiieu iegion
fiom the inteinational as well as the Canauian stuuents because of the fact of the
climate, easily accessible, fiienuly people, etc. The location of Bome Abioau
Resiuence (BAR) will be in St. Cathaiine's foi the fact that it is close to both Niagaia
College anu Biock 0niveisity. Niagaia iegion is a one of the most piefeiieu location
foi stuuies, especially by the stuuent's coming fiom outsiue Canaua anu also the
stuuents fiom uiffeient paits of Canaua anu the iatio of the stuuents taking
aumission to Niagaia College anu Biock 0niveisity is incieasing at a goou iate which
is goou sign but the bau effect of this is that new stuuents coming to the city, anu
thus neeus some assistance foi theii establishment. St Cathaiine's is most suitable
place to stait fiom because it is convenient to tiavel to both the locations anu
stuuents to eithei Niagaia College oi Biock 0niveisity anu stay in this city. The city
is also waim, exciting anu fun to live in anu of the fact that most of the stuuents
piefei to live in theii make's the neighboihoou moie fiienuly.

Site expenses
The main iuea of staiting this business is to give assistance to the stuuents
coming to the college oi univeisity thus the main focus shoulu be to pioviue the best
accommouation facilities at ielatively affoiuable piices as uiffeient stuuent have
uiffeient financial stiength. Thus keeping all these fact in minu, the best possible
option is to ient the total aiea neeueu foi oui site: 2uuusq metei
Total space foi office: 1S*1S feet
Cost estimate: aiounu $ SS6,uuu
Factois foi selection of the site:

It shoulu be
Convenience location foi stuuent
Neai to bus stop
Neai to any iestauiant
Neai to any big gioceiy stoie
Neai to any hospital
Reason foi selection of this site:
It's veiy neaiei to bus stop
0utsiue of that one gioceiy stoie is theie
Restauiant is at close uistance
The iesiuency will get stuuents who aie stuuieu in Biock anu Niagaia college
uoou anu pleasant location to stay

Competition
The Niagara region is highly competitive specially with the number of Motel that
are there in the Niagara falls but the biggest competition for our business would be from
Brock University residence as it has a good hold in the market. Brock's St. Catharines
campus is currently home to 2,391 students, in 6 separate residences.

The majority of
these are first-year students, though there is a sizable population of upper-year students
who live in residence as well (Brock University, N/A).
Strengths: Off campus living services, Strong commitment to Student Service,
Community Based Residence, Dining Services
Weakness: More Expensive, membership require for various facilities, no kitchenette
room.
Niagara College Residency: The Home Abroad Residences second direct competitor is
the Niagara College Residency. Niagara College provide large, modern facility, offers
spacious and offers spacious and comfortable two bedroom suites, complete with a
private bathrooms(Niagara Central Reservations, N/A). Niagara Residence & Conference
Centre is ready to assist its guests with anything they need.
Risk assessment
Internal risk
An internal risk is, as the name suggests, a risk arising from execution of a
company's business functions or people. It also includes other categories such as fraud
risks, legal risk, physical or environmental risks(Mishra, 2012). To come over we will do
some steps:
Create a positive work environment: - A positive work environment encourages
employees to follow established policies and procedures and act in the best interests of
the organization(Cook, 2010). Fair employment practices, written job descriptions, clear
organizational structure, comprehensive policies and procedures, open lines of
communication between management and employees, and positive employee recognition
will all help reduce the likelihood of internal fraud and theft(Cook, 2010).
Implementation of authority every employee has their own authorized work and other
person cannot allow doing this work without his/her permission.
Hire honest employees: - before hire person, the company will check crime history, civil
history, driver license, education verification
Educate employees: - Home Abroad Residence (HAR) need to inform employees about
company policies and procedures related to fraud, the internal controls in place to prevent
fraud, organization's code of conduct and ethics policies, and how violations of these
policies will be disciplined(Cook, 2010).
External Risks
Here are a series of risks all-potential for ours business. External risks are those
that are almost entirely beyond the operator's control and force businesses to adapt. Like
all potential business we must also deal with these inevitable, uncontrollable risks.
Competition: - lowering prices or improve customer services by competitor effectively
involves careful attention to timing. At that time the company will do market analysis for
the competitor and the business for find out the best price for us to stay in the business.
Another way will find out the weakness points of our competitor in customer services and
the company will try to those one make their strength.
Sales: - in future, if company will get lower business then the projected. The first step to
find out a gap where the company did not performed good and come over from that and
try to do best. Try to improved customer services, that is most important for make loyal
customers for the business if you will increased your loyal customers, your business will
going well again sure.
Economic: - while suffering to this risk, reducing costs and improving business
efficiency for customers. Second phase of that will maintain underlying concept of
surviving economic challenges by using technology to save costs, save time, reduce
business risks and enhance the Overall productivity of organization(The Nation
Techonolgy, 2009).

Paten, copyright and
Home Abroad Residence (HAR) doesnt need any patent, copyrights or trademark
for any of our products or services.
C- Marketing:
I) Image
The image we want in our business is of being trustworthy and consistently
hospitable. We want our company image to be synonymous with superior hospitality and
the feel of being a home away from home for international students. In other words, the
image we want to project must coincide with communal values and allow international
students to see that we provide them with the groundwork for developing lasting
relationships with others who share similar backgrounds so they are comfortable with
living in a foreign environment.
Being a home away from home is perfectly appropriate for those students who do
not have family or friends in Canada and are staying here alone for the purpose of
studies. Being in the international business program, we have built new friendships with
one another not only because we are studying in the same program but also because the
vast majority of us have in common that we are new to Canada and dont know anyone.
International students need to live in a community for their social being and so their
nostalgia of their home is minimized. Through projecting an image of community and
togetherness, we will provide these students with what it is that they need and want.
As for customer expectations, this image compliments them very well and so they
should expect to feel like they are a part of a community. Since they are international
students who have left the comforts of their homes, they need to be members of some
kind of community where they can be socially active and enjoy their experience studying
in the Niagara region. This is what they will expect. Our image radiates a homely feeling.
Further, they will expect our company to adhere to their needs as if they were living at
home. Therefore, customers should expect to receive excellent service while also bonding
with the people in similar situations and to also live in a place that helps them achieve
their academic goals.
II) Name: Your Home Abroad Residence (HAR)
The reason behind the name of Home Abroad Residence (HAR) is that it reflects
its purpose. This residence will be in operation for the sole reason to be a home away
from for international students. However, this does not mean that residency will not be
given to domestic students. The name is designed to attract the international student body
but if all rooms cannot be occupied, then there is always space for other students. Niagara
College at the NOTL location has many international students enrolled and thus HAR
will be fully able to attract these students. We expect the name to be easily understood by
those who have little English capabilities and also we feel that international students will
look for a residence that invigorates their need to find a home abroad.


iii) Service Mix
Our company will be offering a wide mix of services to the international students.
Each room will come with a single size bed, a desk with a chair, lamp, and shelf space.
Further, they will have a closet and storage room in the bed frame itself. In total, there
will be ten, three bedroom residences with a common kitchen. In addition, there will be
four, five-room floors that have a common kitchen. Other amenities will include a fitness
room with weightlifting and cardio equipment, an outdoor grass field for sports, pool
tables, two TV rooms that need to be signed out, and also each resident will have free
access to the internet via Wi-Fi. The residence will also have a parking lot available for
use, bicycles for rent, laundry rooms on each floor, and two bathrooms on each floor.
In terms of competition, there is only the residence of the schools in the Niagara
Region particularly Brock University and Niagara College. Our residence will be much
cheaper and also more focused towards students who are either upper year or not able to
live on those campuses. By offering enough amenities to give students the opportunity to
achieve their goals and also by focusing on international students specifically, we will be
able to provide them with comfort and a community of like-minded people, which will
foster the construction of new friendships. Our residence will essentially mimic services
offered by the university and the college such as help with understanding the society and
getting health services, drivers licenses, etc.
IV) Pricing
The pricing at HAR will be determined by evaluating the costs of operation and
capital. However, it is paramount that we offer students reasonable prices since they are
already dealing with hefty tuition fees due to their status as international students.
Reasonable prices will be determined through comparing prices set by competitors such
as the school residences of Brock University and Niagara College. According to the
Brock website, for an international student, basic residence fees along with a gym
membership and parking plan amounts to over $6000 for eight months averaging to
$750/month(Brock Univesity, 2013). Considering this price, we feel it is necessary to
provide a fairly competitive price of roughly $450-600 per month. This will include
access to the various amenities we provide.
Considering the other Ps of marketing such as product, promotion, and place,
our price will be in line with what it is that we offer. Our product/service is
accommodation for international students; our residence will be placed/located in close
proximity to both Brock University and Niagara College. Moreover, we will promote our
residence as an alternative to living on campus with lower pricing.
v) Distribution
As discussed above, our distribution/place of the residence will be at a location
where both students attending at Brock University and Niagara College can be
accommodated. All the equipment we offer will be second-hand from local institutions
excluding a limited range of things such as TVs. In addition, we will obtain the
equipment for student rooms most likely from Brock University itself. The university has
an online redeployment/disposal system where they sell furniture that is no longer
needed(Brock University, 2013). Our end users are specifically students who need
residence but targeted towards international students that are looking for a temporary
home away from home.
VI) Promotion
Our advertising strategy will be very simple. The main medium of choice will be
through the Internet, newspapers, and of course all over the campuses of Brock
University and Niagara College. Further, we will hold events and meetings at the schools
for international students in order for them to not only socialize but more importantly for
prospective residents to gain insightful information of the residence through students who
are currently living there. Students with similar backgrounds will share their experiences
with those looking for a new place to live. By also holding weekly or monthly events at
the residence itself, we will give students a positive experience, which in turn they will
entice potential residents with. Progress of our advertising strategy will be monitored
through how many students apply for residence. If there are significant vacancies prior to
the beginning of a school term, it will be understood that we need to apply more effort to
our advertising campaign.
D Operation
Space and Equipment and System Requirement:
The total area that we are going to need is around 2000 square meter.
We will need enough space for office that is 15*15 feet.
The cost for the rent is estimated around $336,000
Now while selecting a land we have to take care of few points regarding the location and
surroundings:
It has to be convenient for students in order to access anytime.
We are thinking to keep it somewhere close to bus stop or ask the bus services to have a
stop at our location.
Its good if we can make it somewhere near to any restaurant or some place where people
can go and enjoy food.
We will make sure that students will get all the necessary things nearby such as grocery
store, medical facilities etc.
The layout:

Now when we talk about equipments basically we would be needed printers, scanners,
computers at the front desk with enough paper supple, security system, and equipment for gym.
Now in order to have the gym equipments we have decided to order it from fitness.ca because it
takes less shipping cost. Now in order to establish the security we will order it from DIGIOP
black IP security Camera that is one of the best with good quality and price.


I) Logistics:
Methods procedures:
The organization chart has to be designed according to Functions of every staff. Doing
so will not only enhance the control of the operations, but will also provide guests with
more specialized attention. Such a division which, however, cannot practical in medium
and small size hostels due because of fact that these very hostels don't possess full and
required finance resources to make sure the existence of at least three jobholders (i.e. one
for each shift) for each job position. Therefore, in middle size hostels, a front office clerk
can be responsible for not one but may be 2 or more position. On the other side, in small
size hostels, 1 or 2 front office clerk(s) might be responsible for all front office activities.
A) Typical functions and positions in Residency:
Front Desk Agent: Registers guests, and maintains room availability information
Cashier: manages the cash for the day-to-day transaction.
Night Auditor: will Control the responsibility of the Accounts Receivable Clerk, and will
prepares day to day reports to management (ex: Occupancy Report and Revenue Report)
Mail & Information Clerk: Will takes Messages, will also provides Directions to
costumers, and maintains Mail
Telephone Operator: Will Manage the calls and callboard
Reservation Agent: Responds to Reservation Requests and creates Reservation Records
Security Agents: A security officer's primary duty is the prevention and deterrence of
crime. They will enforce the rules protect property and lives, and they often have a
contractual obligation to provide these actions(Combined Services Security, N/A).
Housekeeping: will take care of the hotel's furniture, and is one of the main target,
keeping clean of all the areas in a hotel (guest rooms, backs of the house areas, public
areas, open areas and offices), acting as a first line of security in a hotel, due to their
presence in all areas, supervising the hotel's laundry.



II) REGULATION:
1. Registration: First we require the master business licence which will confirm that the
business name is registered with the record, which is maintained by ministry of
government services.
2. Construction:
a. Will require construction encroachment which is required when any construction
activities takes place in Niagara region
b. Will require the local policy amendments in order to amend the local policy plan.
c. Will require the development permit application under NEC-4 (Niagara
Escarpment Plan) which sets out the land use policies for the escarpment. This
permit is exactly same as municipal building permit.
3. Electrical and plumbing:
a. Will require the ESA certificate in order to begin all the electrical work even if
its any fresh installation or some existing modifications.
4. Road occupancy permit:
a. It is required for huge demolition bins or scaffolding, material with wood and
various other things, which we require to place on the roads.

D- Finances:
At the begging we know to start a successful business we, as co-founders, have to study
every single factor that could effect our business. These factors can be anything, but in this part
they are all related to finance. After studying the market and the prices, we found out that to start
this business we need $1,000,000. To collect the startup cost we decided that each member would
invest $150,000 and the other $250,000 would be from other investors. Each one of us is going to
invest $100,000 from his/her own money and take a loan of $50,000. The other investors are
family members and businessmen. Owning 75% of the Your Home Abroad Residence (HAR)
would allow us to control the company and make decisions.
To show where the money is coming from and going to be spent at we made a balance
sheet, an income statement, and a cash flow statement.

Balance sheet:
Year 2013 Year 2014 Year 2015
Cash $900,000 $863,697 $875,097
Inventory 25,000 34,000 44,781
Prepaid Leases (28,000) (20,000) (21,000)
Total Current Assets $687,123 $785,697 $863,478

Fixed Assets 75,000 33,850 33,850
Less: Depreciation 0 (4,916) (9,832)
Net Fixed Assets (33,850) (28,934) (24,018)
Total Assets $(520,000) ($592,631) $(687,496)

Accounts Payable 0 68,908 139,654
Long Term Debt (468,000) (438,529) (406,133)
Total Liabilities 468,000 507,437 545,787
Owner's Equity
Paid-in Capital 52,000 51,000 52,000
Retained Earnings 0 (32,194) (86,709)
Total Liabilities & Equity $620,000 $792,631 $889,496


Income statement:


Year 2013 Year 2014 Year 2015
Revenues $1,000,000 $1,080,000 $1,180,000
Cost of Sales (800,000) (1,27,342) (1,338,09)
Gross Profit $762,341 $800,458 $840,481

Accounting 6,000 6,300 6,615
Advertising & Promotion 15,000 12,360 12,731
Bank Charges 41,496 43,571 45,749
Compensation & Benefits 246,643 254,042 261,663
Consulting Fees 2,400 0 0
Insurance 1,000 1,050 1,103
Lease - Facilities 336,000 336,000 336,000
Legal & Professional 500 500 500
Licenses & Fees 500 510 520
Maintenance 600 612 624
Miscellaneous 1,800 1,836 1,873
Office supplies 2,700 2,754 2,809
Security 720 742 764
Telephone 1,800 1,836 1,873
Utilities 4,200 4,410 4,631
Website (1,800) (1,800) (1,800)
Total Operating Exp. (663,159) (668,323) (679,255)
EBIDTA $99,182 $132,135 $161,226
Depreciation (4,916) (4,916) (4,916)
Operating Profit $94,266 $127,219 $156,310
Interest Expense (43,199) (40,274) (37,059)
Earnings Before Taxes 51,067 86,945 119,251
Income Taxes (17,873) (30,431) (41,738)
Net Income $70,194 $80,514 $85,513




Cash Flow Statement:

January February March April May June July
Cash at Start of Month 0 44914 56150 59235 63530 64200 62150
Cash Coming In
Sales made 75000 75000 74000 76000 75500 76000 74000
Collections of Credit
Sales
0 10000 15000 17000 18000 16500 16500
Loans & transfers 0 0 0 0 0 0 0
Total Cash In 75000 8,5000 89000 93000 93500 92500 90500
Cash Going Out
Inventory 4,500 4,400 4,500 4,600 4000 4,500 4,500
Rent 0 1,000 1,000 1,300 1250 1,300 1,000
Wages 18040 18000 18050 18000 18500 18000 19000
Utilities 100 120 100 115 130 140 125
Phone 100 40 35 40 30 30 30
Insurance 1,200 900 1100 1000 1000 1100 1250
Ads 200 150 150 135 150 170 140
Accounting 130 130 130 130 110 120 140
Miscellaneous 100 110 200 150 130 130 120
Loan payments 5716 4000 4500 4000 4000 4500 4200

Total Cash Out 30086 28850 29765 29470 29300 29900 30505
Cash at End of Month 44914 56150 59235 63530 64200 62510 59995



Cash Flow Statement (Contd):

August September October November December
Cash at Start of Month 59995 66545 66490 70765 67525
Cash Coming In
Sales made 76000 75500 7,5000 74500 74000
Collections of Credit Sales 15000 16000 2,0000 18000 18650
Loans & transfers 0 0 0 0 0
Total Cash In 91000 91500 9,5000 92500 92650
Cash Going Out
Inventory 4000 4200 4,500 4300 4200
Rent 18500 19000 18000 18700 18600
Utilities 110 120 140 150 140
Phone 40 30 30 45 40
Insurance 1400 1250 1200 1400 1300
Ads 135 140 120 115 130
Accounting 120 130 120 125 150
Miscellaneous 150 140 125 140 200
Loan payments 0 0 0 0 0





















Total Cash Out 24455 25010 24235 24975 24760
Cash at End of Month 66545 66490 70765 67525 67890
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Combineu Seivices Secuiity: http:combineuseivicessecuiity.commy-entiy-1
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uS, 2u1S, fiom Nooie, Elliich & Neal P.A. Ceiifieu Public Accountants:
http:www.mencpa.comnews-46post-24-eight-tips-to-pievent-employee-theft-
anu-fiauu.aspx
Nishia, A. (2u12, uS 2u). ?E:+3=5' %" %"&'5".&%+".9 D%"."*'. Retiieveu u4 u1, 2u1S,
fiom Sliue Shaie: http:www.sliueshaie.netRahul2S1exposuie-in-inteinational-
finance
Niagaia Cential Reseivations. (NA, NA NA). F%.1.5. G+99'1' 2'3%-'"*' ."-
G+"D'5'"*'. Retiieveu u4 u1, 2u1S, fiom Niagaia Cential Reseivations:
http:www.infoniagaia.comhotels-motelsniagaia-college-iesiuence
The Nation Techonolgy. (2uu9, u9 19). H%*5+3+D& 3&':3 =: 'DD+5&3 &+ +0'5*+,'
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2u1S, fiom The Nation Techonolgy:
http:www.nationmultimeuia.com2uu9u919technologytechnology_Su112S8
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