Project Documentation

  • April 2020
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Pre-Departure Documentation Business Team

Jaime Gusching Chelsea Johnson Engineering 692

I.

Problem Analysis Over the past quarter, the Small Business Venture Team has been working diligently on behalf of the children of Montaña de Luz. Our motivating factor and ultimate goal: The enrichment of their lives through business and nutrition education. Currently, there is an opportunity to augment their education through entertaining activities and lesson plans covering a variety of topics from opportunity cost, supply and demand, factors of production, Microsoft excel, the importance of producing a desirable product, healthy food choices and washing hands. These lessons are imperative to their health and successful transition into the working world. Furthermore, as pioneers in business education, the Small Business Venture team will be collecting data on the opening of the Montaña de Luz store and documenting the needs and future aspirations of the children. Upon returning to Columbus, the SBV team will work closely with Dr. Judy Tansky of the Fisher College of Business and the Business Management 499 class to conceive and streamline a business plan for the store. The SBV team has worked closely with a number of different professionals, Dr. Judy Tansky in addition to Dr. Nancy Lahmers, also of the Fisher College of Business, Erin Galloway, and Vicki Rush, to meet this educational opportunity in a creative and stimulating way. The valuable input and time of these ingenious individuals are truly appreciated. The project planning consisted of brainstorming ideas, gathering project information from primary sources, recognizing the unaddressed needs of the children, consulting with MDL staff and experienced classmates, drafting ideas, narrowing the scope of the project, continually revising the project to improve efficiency and effectiveness, and planning for project sustainability.

II.

Materials Budget

Beads and craft supplies (including bracelet, earring hooks, hemp rope, and colorful thread) Poster board Copies of handouts Labels for garden Total

III.

$50 $10 $5 $5 $70

Plans for implementation To build rapport with the children, each period of allotted time will include a fun game or activity followed by an educational debriefing. The lessons will build off each other day by day but flexibility is also factored in. The specific business lessons will be adaptations from the following websites. Additionally, the children will be taught how to make valuable crafts for future sale in the store and improve upon the Christmas card designs to sell in the United States. Lastly, a lesson on Microsoft Excel will be taught in conjunction with the Computer team. The handouts and specifics of each lesson plan will be forwarded to Dr. Merrill, Vicki Rush, and Lidia Romero before departure. See Appendix for example lesson plans. As for the business aspect, information must be gathered so a business plan may be developed. A list has been created as an agenda of work to be done throughout the week. Information to be gathered while in Honduras: •

Create a detailed list of all vegetables and fruits being grown in the garden, including quantities



Find out how the garden is being cared for, and make suggestions for improvement as appropriate



Create labels for the vegetables in the garden



Research prices of vegetables, chicken, and other foods being sold nearby, so that a list of prices can be created for items in the store



Research other items that can be sold in the store



Gather information on the parameters of the store, including taking notes on the freezer, storage space, shelf space, etc.

I.



Find out what crafts the children would like to sell in the store



Become familiar with the staff at MdL and their role in the store

Plans for Sustainability Giving additional lesson plans with Lidia Romero, the education coordinator, for future implementation. Mounting poster boards on the walls, specifically the computer room, for easy reference. Swapping contact information for follow up questions and progress on the store business plan. The ecos4mdl wiki page will also serve as a tool for sustainability. Information, photographs, and future recommendations will be posted there for other teams to utilize for future trips.

IV.

Work Agreement The work of Jaime Gusching and Chelsea Johnson will be intertwined seamlessly during the week in Honduras. The two will take turns leading activities pertaining to their respective expertise. However, the tasks will not be explicitly divided amongst team members. The educational nature of the project requires the full collaboration of both team members on all aspects of implementation.

V.

Summary of Communication Needs On the cusp of Spanish fluency, Jaime Gusching will be communicating and translating all of the lesson plans into Spanish. An extensive list of business and nutrition vocabulary is attached below.

Business vocabulary account balance/ saldo to accrue/ acumular

to classify/ agrupar, clasificar to close/ cerrar credit/ haber debit/ deber

annual/ anual annual report/ informe anual auditing/ auditoría automated/ automático to balance/ saldar bookkeeping/ contaduría balanced/ cuadrado to cancel/ cancelar to carry-over/ suma y sigue charge/ recargo

internal controls/ controles internos

debit entry/ adeudo double entry/ partida doble engagement /compromiso entering in the books/ anotación, apunte to falsify/ falsificar

journal /libro diario journal entry/ asiento to keep up to date/ llevar al día ledger/ diario mayor omission/ omisión to open/ abrir opening/ apertura

fiscal/ fiscal

to post/ asentar al diario mayor

funds statement/ cuadro de financiación

principle/ principio

income statement/ estado de ganancias y pérdidas

quarter/ trimestral to reverse/ invertir

segregation of duties/ segregación de las responsabilida des semester/ semestre standardizatio n/ armonización to transfer/ traspasar, pasar

annual report / informe anual, reporte anual

current asset / activo circulante

assets / activo

debit / deudor

balance (account) / saldo, balance

dividend / dividendo

balance carried down or forward / remanente a cuenta nueva

drawing / retiro de fundo durable / duradero

bank / banco

expense / gasto

building / edificio

extraordinary / extraordinario

abbreviated / abreviado

capital expenditure / gasto de capital

footnote / nota al pie de la página

accelerated / acelerado

capital stock / capital social

accounting balance / balance de cuenta

cash / caja

valuation techniques/ normas de la valoración

accounts payable / cuentas a pagar

cash flow / flujo de efectivo closing balance / balance final

accounts receivable / cuentas a cobrar

closing entry / asiento de cierre

adjustment / ajuste

cost of good sold / costo de venta

amortization, depreciation / amortización, depreciación

credit (balance)/ acreedor current / corriente

income / ingresos income statement / estado de ganancias y pérdidas inflow / entrada insurance / seguro intangible / intangible invariable / invariable inventory / inventario active partner/ socio industrial

association/ asociación business person/ comerciante business related/ empresarial charity/ caridad commercial law/ derecho mercantil

sociedad civil, sociedad colectiva holdings /propiedades institution/ institución investor /inversor joint venture/ empresa conjunta leader/ líder

company/ empresa consortium/ consorcio cooperative/ cooperativa corporation/ sociedad anónima (S.A.), corporación

limited liability corporation/ sociedad de responsabilida d limitada limited partnership/ sociedad comanditaria major/ gran

entrepreneur/ empresario

manager/ gerente

family/ familia

managing partner/ gestor administrativo

finance company/ sociedad financiera foundation/ fundación general partner/ socio colectivo, socio general general partnership/

mutual insurance company/ mutualidad de seguros non-profit/ sin fines de lucro non-taxable/ no gravable

parent company/ sociedad matriz partner/ socio, comanditario partnership limited by shares/ sociedad comanditaria por acciones private/ privado real estate company/ inmobiliaria savings and loan institution/ sociedad de crédito hipotecario, de bienes raices small/ pequeño sole propietorship/ sociedad unipersonal state corporation/ sociedad estatal state owned/ público, estatal subsidiary/ subsidiario, sociedad filial trading company/

sociedad mercantil

concentrated/ concentrado

accelerating/ acelerado

consumption/ consumo

aggregate/ agregado

convergence/ convergencia

asset/ bien

country/ país

autarchy/ autarquía

cycle/ ciclo

Food and Nutrition vocabulary almond / almendra apple / manzana bacon / panceta

deficit/ déficit autonomy/ autonomía balance/ balance

demand/ demanda

beer / cerveza depression/ depresión

balance of trade/ balance comercial

deterioration/ deterioro

black market/ mercado negro

development/ desarrollo

budget/ presupuesto

disparity/ disparidad

capacity/ capacidad

durable/ duradero

capitalist/ capitalista

economic/ económico

chamber/ cámara climate/ coyuntura closed/ cerrado commercial relations/ relaciones comerciales competition/ competencia

banana / banana

economic accounting/ contabilidad nacional

beet root / remolacha black, green olive / aceituna breakfast/ desayuno butter / manteca cabbage / repollo carrot / zanahoria cereal / cereal cheese / queso

encouragemen t/ promoción, fomento

chicken / pollo

entity/ ente

chocolate / chocolate cinnamon / canela condiments / condimentos

cucumber / pepino

mandarin / mandarina

pumpkin / calabaza

dessert / postre

margarine / margarina

rice / arroz

dinner/ cena

salt / sal meat / carne

drink / bebida melon / melón

snacks/ merienda

egg / huevo milk / leche fig / higo flour / harina

mushroom / hongo

food / comida

nut / fruto seco

fruits / frutas

oil / aceite

garlic / ajo

olive (the plant)/ olivo

grape / uva grapefruit / pomelo

soft drink / gaseosa strawberry / frutilla sugar / azúcar

onion / cebolla orange / naranja

sweet potato / batata sweets / golosinas tea/ té

pasta / pasta

tomato / tomate

ham / jamón

peach / durazno

vegetable / verdura

herbs/ hierbas

peanut / maní

walnut / nuez

juice / jugo

pear / pera

water melon / sandía

lettuce / lechuga

pork / cerdo

green onion / cebolla de verdeo

potato / papa lunch/ almuerzo

wheat / trigo wine / vino

VI.

Bibliography

CountryWatch. 13 Mar. 2009 . "EconEdLink | Do I Look Like I'm Made of Money?" EconEdLink | a premier source of classroom-tested, Internet-based economic education lesson plans for K-12 teachers and their students. 15 Mar. 2009. . "EconEdLink | I Can Be an Entrepreneur." EconEdLink | a premier source of classroom-tested, Internet-based economic education lesson plans for K-12 teachers and their students. 15 Mar. 2009. . "EconEdLink | To Market To Market." EconEdLink | a premier source of classroom-tested, Internet-based economic education lesson plans for K-12 teachers and their students. 15 Mar. 2009. . "EconEdLink | We are Consumers and Producers." EconEdLink | a premier source of classroomtested, Internet-based economic education lesson plans for K-12 teachers and their students. 15 Mar. 2009 . Erin Galloway. Personal Interviews. February and March 2009. "FOOD -BUSINESS SPANISH TUTORIALS -." BUSINESS SPANISH LESSONS -HOME PAGE. 15 Mar. 2009 .

Honduras Business Culture. 2003. Global Road Warrior. 13 Mar. 2009 . Infoplease: Encyclopedia, Almanac, Atlas, Biographies, Dictionary, Thesaurus. Free online reference, research & homework help. — Infoplease.com. 13 Mar. 2009 . Latino Nutrition Coalition. 2007. . Vicki Rush. Personal Interview. February 2009. World Map, Map of the World. 13 Mar. 2009 .

VII.

Appendix Business: http://www.econedlink.org/lessons/index.php?lesson=EM389&page=teacher http://www.econedlink.org/lessons/index.php?lesson=EM675&page=teacher http://www.econedlink.org/lessons/index.php?lesson=EM556&page=teacher http://www.econedlink.org/lessons/index.php?lesson=EM457&page=teacher http://www.econedlink.org/lessons/index.php?lesson=EM476&page=teacher http://www.econedlink.org/lessons/index.php?lesson=EM357&page=teacher Nutrition: http://www.pdfcoke.com/doc/13300440/Nutrition-Lesson-Plan http://www.latinonutrition.org/documents/poster_4_health_pro.pdf

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