Yes, We are Unique Prepared by: Desperate PREPARED FOR Mr. Md. Bodiruzzaman Guest Lecturer Department of Business Administration Dhaka City College, Dhaka PREPARED BY Group Name: Desperate Batch : XI , Section : A Dhaka City College, Dhaka. DATE OF SUBMISSION November 29 2012 Group Information Group Name: Desperate List of Group Members: SerialNo. | Full Name| ID| 01| Abu-Bakar-Siddique| 13| 02| Md. Shohel Perves| 15| 03| Md. Nasim Miah| 35| 04| Md. Rakibul Alam| 57| Letter of Transmittal To Mr. Md. Bodiruzzaman Lecturer Department of Business Administration Dhaka City College, Dhaka
Subject: To submit the “A Comprehensive Business Plan on Paper made furniture” Sir, We respectfully state that you have assigned us to write the “A Comprehensive Business Plan on Paper made furniture”. To prepare this report we have given our best effort. However, as we are student and still in learning process there may have some lacking, limitations and errors in this report. We are very much grateful to you for giving us the opportunity to find out and gain knowledge on this aspect of “Paper made Furniture” in Bangladesh. Preparing this assignment is an experience for us which helps us in our practical life.
We would like to thank you for providing us with such opportunity. Sincerely yours, (Md. Shohel Perves) On behalf of Group: “Desperate” Student declaration We are declaring that the report on the topic of “A Comprehensive Business Plan on Paper made furniture” has only been prepared for the partial fulfillment of the course requirement of Entrepreneural Development. Executive Summary Unique Furniture is the biggest private furniture produce centre in Bangladesh. Unique Furniture understands people’s need best and will create and deliver appropriate product services to improve people’s life and make it easier.
The ingredients of the Unique Furniture are basically paper and barley. We are not only the producer of furniture but also the provider of better service to the furniture. Unique furniture is doing its best to fulfill the wishes of people. Unique furniture has 5 promoters who will promote this business. These owners are highly qualified and experienced. Unique furniture is completely a private company and promoters are solvent enough. But this solvency is not enough for our business. So our 60% capital is external and 40% capital is internal. Unique furniture follows strict rules always. We are liable to provide quality products.
To make a marketing plan first of all unique furniture had to look on the current market situation, products, competitors etc. Moreover unique furniture has allocated enough money for advertising and public relation. Financial Plan is one of the main portions of our business. These are mainly technical terms of sales, means of financing, profitability projection etc. The initial cost of project is maximum as per the total cost of project concern which is Tk. 403,55,00,000. In the term of estimates of sales, its accessories price is like present selling price. We have also some labor and rent costs.
Unique furniture target of profit mark – up is 30%. Unique furniture will make profit Tk. 111,04,12,919 after 5 years. We hope after this time our company will be the best private furniture producing company in Bangladesh. In our country there are many kinds of furniture available in the market. But all are not good quality. On the other hand some are very good quality in the market, but there price is high. So we launched new unique furniture which is made by paper. This is high quality and also reasonable price. We are sure if unique furniture comes in the market people will willingly take it and they will be benefited.
Acknowledgement First of all we would like to thank the Almighty for giving us strength and the aptitude to complete this report. This report is far from complete perfection, but it could not be accomplished without the unity of our team members. We have collected a lot of information from internet and visited many companies. Anything humanly created in the world is not completely perfect and we are no exception. We apologize if there is any error in this report. Table of Content Chapters| Subjects| Page No. | Part 1| Prefatory Parts| 11-12| | 1. 1| Introduction| 11| | 1. 2| Objectives of the Report| 11| | 1. 3| Methodology| 11-12|
Part 2| Business Description Segment| 12-15| | 2. 1| General Description of the venture| 12| | 2. 2| Vision| 12| | 2. 3| Mission| 12| | 2. 4| Objectives of the company| 13| | 2. 5| Board of Directors| 13| | 2. 5. 1| Status and Shareholding Percentage| 14| | 2. 6| Management Team| 14| | 2. 7| Organization Structure| 15| Part 3| Marketing Plan| 16-26| | 3. 1| Current Scenario in Bangladesh| 16| | 3. 2| Current market situation| 16| | 3. 3| Marketing department| 17| | 3. 4| Sales department| 17| | 3. 5| Financial department| 17| | 3. 6| HR department| 18| | 3. 7| SWOT Analysis| 18-20| | 3. 8| Competitor Analysis| 21| | 3. | STP Analysis| 21| | 3. 9. 1| Market Segmentation| 22| | 3. 9. 2| Target Market| 22| | 3. 9. 3| Market Positioning| 22| | 3. 10| Marketing Mix Analysis| 23| | 3. 10. 1| Product Identification| 23| | 3. 10. 2| Pricing| 23| | 3. 10. 3| Promotion| 23| | 3. 10. 4| place| 23| | 3. 11| Brand awareness| 24| | 3. 12| Selling and Advertising| 24| | 3. 13| Research analysis| 24-26| | 3. 14| Corporate social responsibility| 26| Part 4| Financial Analysis| 27-35| | 4. 1| Cost of Project| 27| | 4. 2| Financial Plan and Loan Requirement| 28| | 4. 3| Means of Financing| 29| | 4. 4| Working Capital Requirement and Its Financing| 30| | 4. | Cost of Project Calculation| 31| | 4. 6| Income Statement (One Year)| 32| | 4. 7| Projected Income Statement| 33-34| | 4. 8| Cash Flow Statement| 34| | 4. 9| Balance Sheet| 35| Part 5| Location Analysis| 36| | 5. 1| Location Description| 36| Part 6| Risk Analysis| 37| | 6. 1| Risks & Remedies| 37| | 6. 1. 1| Risks| 37| | 6. 1. 2| Remedies| 37| Part 7| Conclusion| 38-40| | 7. 1| Conclusion| 38| | 7. 2| Recommendation| 39| | 7. 3| Bibliography| 39| | 7. 3. 1| Reference of Books| 39| | 7. 3. 2| Reference of Web-Sites| 39| | 7. 3. 3| Product samples| 40| Part 1| Prefatory Parts| 1. 1 Introduction
Before starting our journey we want to give you some information of the current situation of furniture sector in Bangladesh. If we see the last year statistics which is provided by Statistic Bureau of Bangladesh that, we can say one company called Otobi. Unique Furniture understands people’s need best and will create and deliver appropriate product services to improve people’s life and make it easier. The ingredients of the Unique Furniture are basically paper and barley. 1. 2 Objectives of the Study * To make the use of paper made furniture popular. * To provide brief information about our company and services. To analyze the sections of the project as example: Marketing, Finance etc. * To start a pilot project from the village named “Dendabor” at Savar 1. 3 Methodology To organize this report we selected some primary and secondary data sources. To gather the prime information we had to prepare questionnaires and also had to visit the organizations to obtain information through oral interviews. This report has been prepared by preserving following steps: * At first we represented the theoretical and historical perspective of the report. * We collected a lot of information from the external reports and internet. Then we take help from our teachers and the students of previous batches. * We took authorization to visit a company and lastly we have visited it. * We got different kind of information through oral interviews. * As a final point we delivered our recommendation Part 2| Business Description Segment| 2. 1 General Description of the Venture (Product or Service) We are going for launch a production of equipments that can produce furniture from the paper. We will also open Home service those will provide services to our customers. Customers’ satisfaction is our main objective. 2. 2 Vision
We are the new furniture solution provider in Bangladesh achieving our business vision through growth in market reach, increasing operation size, international distribution, total service and consistent branding activities by the being most customers focused ; Innovative, cost effective ; efficient, environmentally responsible ; quality concerned company in the business. 2. 3 Mission To be the most consumer-focused, competitive, efficient, innovative, and environmentally responsible and quality concerned leading market oriented furniture manufacturer, sales and distributor of Bangladesh by the year 2014. . 4 Objectives of the Company * Generate and provide reasonably priced furniture to our customers. * Efficient utilization of Capital, Machineries, Material and Human Resources. * Continuous improvement of customer satisfaction and resource management. * Produce low cost furniture. 2. 5 Board of Directors Md. Rejaul Karim Vice-Chairman Md. Foysal Director Md. Abdul Aziz Chairman Md. Asikollah Supervisor Md. Yeasin Director Shahjada Yeasir Arafat Shuvo Supervisor Farzana Amin Director Md. Rafiqul Islam Supervisor 2. 5. 1 Status and Shareholding Percentage Name| Status| Shareholding Percentage|
Md. Abdul Aziz| Chairman| 25%| Md. Rejaul Karim| Vice-Chairman| 15%| Md. Foysal | Director| 15%| Md. Yeasin| Director| 15%| Farzana Amin| Director| 15%| Shahjada Yeasir Arafat | Supervisor| 05%| Md. Asikollah| Supervisor| 05%| Md. Rafiqul Islam| Supervisor| 05%| | Total| 100%| 2. 6 Management Team Md. Abdul Aziz Chairman Md. Rejaul Karim Vice-Chairman Farzana Amin Director (HRM) Md. Yeasin Director (Marketing) Md. Foysal Director (Finance) 2. 7 Organization Structure Office Staffs (40 People) Share Holders Board of Directors Managing Director General Manager Secretary Sales Manager
Production Manager Purchase Manager Production associating Staffs (5 people) Sales associating Staffs (5 people) Purchase associating Staffs (5 people) Sales Executives (3 people) Purchase Executives (3 people) Salesman (36 people) Salesman (36 people) Super visors (5 people) Salesman (1000 people) Part 3| Marketing Plan| 3. 1. Current Scenario in Bangladesh Bangladesh is a developing country. Most of the people wanted to decorate their house with furniture. But they can’t properly decorate their house because of high priced furniture’s which are already existed in Bangladesh.
So we have a plan to produce furniture from papers which will be lower priced than the other furniture’s. Now people are thinking Unique furniture, people are thinking about how to save money. Now has become a primary need of our customer. So we want to create something new for our business plan and that can also help our society. Some companies like Otobi, Hatil, Pertax are providing the facilities of producing furniture from the wood. But the advantage cannot reach to the people of rural areas. Based on this positive information we are planning to make a project of producing furniture from papers.
We hope it will get a good market inside our country. Unique furniture will produce huge quantity of furniture that will meet the need of our country. 3. 2 Current market situation Present situation of furniture is high priced. Increasing price of furniture has become common word now. We have a plan to provide furniture all over the country but middle and upper middle class are our target customers. Some companies are providing facility, but it is less than the demand. Present situation is perfect for this business. Paper made furniture is quite new idea, but we will introduce this to the rural and urban people.
We think people will appreciate it and their hope is our inspiration. 3. 3 Marketing Department: Marketing department reports to Sales and works closely with the business line heads, the product development team and Customer Service team globally. The role involves a high level of market sizing and data analysis projects with the objectives of identifying opportunities and risks and forming strategic recommendations to senior management and ideas to satisfy the economic. Here are also some objectives of our marketing department- * Focus on capacity optimization and assigning capacity to potential customer to ensure the highest revenue. Credit monitor, notify customer and ensure superior services delivery to our customer. * To develop mutual business benefits. * Co-ordinate with other departments (i. e. Technical, Billing and Finance) to maintain smooth operation. 3. 4 Sales department: Our sales department has some different objectives. The objectives of our sales department are given below: * To achieve sales target. * To ensure overall success and customer satisfaction. * Develop new market segments and expand the existing market. 3. 5 Financial Department:
Finance department function in our Unique Furniture are being the budgeting and forecasting investment decision making ; raising and allocation fund. * To handle companies TAX ; VAT issues. * Finalize of the statement of income ; expenditure. 3. 6 HR Department: The objectives of HR department are * Conduct recruitment ; selection process by using external /internal sourcing channels and deliver resources on time as per plan though following all stages. * Handle contract renewal management. * Keep ; update all personal files of expatriates ; local employees. 3. 7 SWOT Analysis SWOT Analysis Strengths Opportunities
Weaknesses Threats The following is a SWOT analysis as it applies to the Unique Furniture: Strengths: 1. Sell reasonable and quality products 2. Long durability of the Furniture’s 3. Fulfill with modern furniture’s. Weaknesses: 1. Lack age of advertisement 2. Lacking of relation with customers 3. New idea Opportunities: 1. Use of all types of papers. 2. Creating more job opportunity 3. Rapid industrialization and urbanization 4. Increasing living standards of rural areas. 5. Be a number one brand in furniture sector 6. Providing quality furniture all over the country. Threats: 1. Will be highly competitive market 2. Change of environment 3.
Achieving people faith. MarketingParticulars | Performance| Importance| | MajorStrength| MinorStrength| Neutral| MinorStrength| MajorStrength| High| Mid| Low| 1. Companyreputation| Yes| | | | | v| | | 2. Marketshare| | Yes| | | | v| | | 3. Customersatisfaction| Yes| | | | | v| | | 4. Productquality| Yes| | | | | v| | | 5. Servicequality| Yes| | | | | v| | | 6. Pricingeffectiveness| Yes| | | | | v| | | 7. Promotioneffectiveness| Yes| | | | | v| | | 8. Distributioneffectiveness| | Yes| | | | v| | | 9. Sales forceeffectiveness| Yes| | | | | v| | | 10. Innovationeffectiveness| Yes| | | | | v| | | 11. Geographicalcoverage| | Yes| | | | v| | | 2. Customerretention| Yes| | | | | v| | | SWOT analysis table:This SWOT analysis is apply for Unique furniture: We have an opportunity to create good position and reputation in market. It is only possible when we can solve our all problems and give more attention on our job. 3. 8 Competitor Analysis Furniture business in Bangladesh is highly competitive. As a new furniture company we have also some competitor. They are 1. Otobi furniture 2. Partex furniture 3. Talukdar farniture 4. Hatil furniture and so on. First competitor for unique furniture is Otobi furniture. Which is leading furniture company in Bangladesh.
To become a leading company in Bangladesh we have to compete with these existed furniture company. 3. 9 STP Analysis Marketing strategies: The entire marketing process: 3. 9. 1 Market Segmentation Three types of people live in our society upper class, middle class, and poor. So we also segment our product, price, and market into three groups. We think this marketing method will ideally work. Because different person have different status and parching power. Segmentation is the key to reach them. We segment our product for all kinds’ people in our society. Here is our target market level: 1. Lower class 2.
Lower middle class 3. Middle class 4. Upper class 3. 9. 2 Target Market Most of the people in our society are middle and upper middle class. So our first target is to catch the market of middle and upper middle class people. We will also provide our facilities to the rich people. After fulfilling their demand we will provide our business to the mills and factories. 3. 9. 3 Market Positioning Reputation of an institution depends on its quality. We give our first priority to the quality of product. Maintaining quality of product is the only way to achieve the faith of customers and their faith makes our position in the market. . 10 Marketing Mix Analysis 3. 10. 1 Product Identification Most of the equipment that can produce furniture from the papers will be made by us like sofa, chair, table, dining table, reading table, Corner set, book self etc. To produce furniture from papers we need some more products like paper, barley, color, frame, etc and we purchase this from other companies. 3. 10. 2 Pricing At first our target is to reach furniture to the middle and upper middle class customers, so our price should be low. After reaching to the target we fix our price based on market demand. 3. 10. 3 Promotion
We have a plan to make furniture which will make by papers. But now we are focus on our present activities to promote the productivity of furniture from papers. After promoting this we will focus on other matters. 3. 10. 4 Place “Place” means not just the locations of producer facilities, but the locations of all points of sale at which customers may have access to the product or service. That’s why we are going to set up our organization at Savar. We will serve our services to the rural areas of our country. 3. 11 Brand awareness Most people believe in brand. Because brand gives them warranty and make them confident.
We have some competitor in the market and they are brand companies like Otobi, pertex, talukdar, Hatil etc. But many people don’t know about their new service of renewable energy. So if we provide more equipment in a short time and advertise more than our business will get a brand name. 3. 12 Selling and Advertising At first we will sell our products base on our customers demand. We don’t recruit any dealer for our product. We will sell our product from our sales centre. First time advertising cost will be more and we have to make peoples interest on our product.
We will use TV, Radio, newspapers and Leaflet for our advertising, because these are the most modern and common means of advertising. 3. 12 Slogan and Logo Our Slogan is “Yes, we are Unique” Our Logo is 3. 13 Research analysis Population: The population of this research project has defined as follow: 1. Elements: All types of people who living within the Dhaka City. 2. Sampling units: All types of people ( Customer and Retailer) 3. Sampling Frame: The distributors and retailers which are located in Uttara, Gazipur, Nilkhet those who are selling different types of furniture. They are the sampling frame of research project. Primary data collected from – 1. Retailers 2. Customer of other furniture Company. 3. Different types of people * Sample size: As the population of this research project is 100 (50 Customers and 50 Retailers). * Sampling procedure: Among probabilistic sampling methods, simple random sampling procedure has been used in order to select sampling units from population. * Survey Process: Through face-to-face interview the survey process will be done. * Data processing and Analysis: Based on variables, researcher will analyze all the data basically throughout the subsequent style – 1.
Descriptive statistics to identify user’s categories. Instrumentation: Through questionnaires and face to face interview. Activity To prepare this report we survey market many days. We have some question to the customer and retailers when we survey. The customer and retailer’s personal interview and question will be show in this chart: 3. 14 Corporate Social Responsibility We live in a society. We do business for the development of our society. So every business has some social responsibility. Our business has also social responsibility. By using our furniture people can save money but they will get well services from us.
We will also spend 5% profit of our business for social development. With this money we will start Tree Plantation Program all over the country and try to fulfill the required 25% forest of our country. It is not possible right now, but we will try our best to complete this work within next20 years. We will also give merit scholarship to the poor meritorious students that they can continue their study. Every year we will take new program to develop our society and that is our corporate social responsibility in marketing. Part 4| Financial Analysis| 4. 1 Cost of Project Making a place is very important for any kinds of business work.
We have selected our industrial area at Saver. We have bought a land by loan. Our business construction has been already finished. The total cost of the project will be estimated at TK 30, 00, 00,000. The details costs of the project are as follow as- Particulars| Taka| Land and site development| 8,00,00,000| Building| 2,00,00,000| Machinery| 16,00,00,000| Technical expenses| 10,00,000| Pre-operative expenses| 20,00,000| Working capital| 370,00,000| Total| 30,00,00,000| | | | | 4. 2 Financial Plan and Loan Requirement Particulars| Owner’s Equity| Bank Loan| Total| Land and site development| 8,00,00,000| | 8,00,00,000|
Building| | 2,00,00,000| 2,00,00,000| Machinery | | 16,00,00,000| 16,00,00,000| Technical Expenses| 10,00,000| | 10,00,000| Pre-Operative Expenses| 20,00,000| | 20,00,000| Working Capital| 3,70,00,000| | 3,70,00,000| Total| 12,00,00,000| 18,00,00,000| 30,00,00,000| Percentage| 40%| 60%| 100%| 4. 3 Means of Financing Company/Our institution will take 40% as owner’s equity and other 60% will be taken as bank loan. The loan amount is 18, 00, 00,000 and 12, 00, 00,000 is the equity capital of Unique Furniture Ltd. 4. 4 Working Capital Requirement and Its Financing Particulars| Amount (TK)| Number|
Raw materialsStocks of goods in processStocks of finished goodsOperating expensesTotal| 20,50,0006,00,0004,00,00033,333| | | 30,83,333| | | | | | | | 4. 5 Cost of Project Calculation Capital requirement| Amount| Amount| Fixed Asset:LandBuildingMachineryTotal Fixed AssetPre-operative expensesTechnical expensesWorking Capital:Raw materialsWork-in-processFactory overheadTotal Working CapitalTotal working requirement| 8,00,00,0002,00,00,00016,00,00,000| 26,00,00,00020,00,00010,00,0003,70,00,00030,00,00,000 | | 2,00,00,0001,00,00,00070,00,000| | | | | 4. 6 Income Statement (One Year) Particulars| Amount (TK)| Amount (TK)|
Sales (30% Mark Up) Less: Cost of production: Raw materials Work-in- process Factory overhead Gross ProfitLess: Administrative expenses Selling expensesTotal administrative ; selling expenses Net Operating ProfitLess: Financial expenses Depreciation Earning before TaxLess: InterestLess: Tax (25%) Profit after Tax | 394,55,00,0002,45,00,0003,00,00,000| 512,91,50,000400,00,00,000| | 60,50,00,00020,00,50,0008,11,00,0001,30,00,000| 112,91,50,00080,50,50,000| | | 32,41,00,0009,41,00,000| | 23,41,00,0002,70,00,000| | | 20,71,00,0005,17,75,000| | | 15,53,25,000| | | | | | | 4. 7 Projected Income Statement
Particulars| Year-2013| Year-2014| Year-2015| Year-2016| Year-2017| Sales (30% Mark Up))Less: Cost of productionGross ProfitLess: Administrative expenses Selling expenses Net Operating ProfitLess: Financial expenses DepreciationEarning Before TaxLess: InterestLess: Tax (25%)Profit After Tax| 512,91,50,000400,00,00,000| 615,49,60,000480,00,00,000| 738,59,76,000576,00,00,000| 886,31,71,20069120,00,000| 1063,58,05,440829,44,00,000| | 112,91,50,00060,50,00,00020,00,50,000| 135,49,80,00060,50,00,00020,00,50,000| 162,59,76,00060,50,00,00020,00,50,000| 195,11,71,20060,50,00,00020,00,50,000| 234,14,05,44060,50,00,00020,00,50,000| | 32,41,00,0008,11,00,0001,30,00,000| 54,99,30,0006,73,13,0001,30,00,000| 82,09,26,0005,58,69,7901,30,00,000| 114,61,21,2004,63,71,9261,30,00,000| 153,63,55,4403,84,88,6991,30,00,000| | 23,00,00,0002,70,00,000| 6,96,17,0002,29,95,107| 69,61,86,4201,83,89,481| 108,67,49,2741,30,93,010| 148,48,66,74170,02,069| | 20,71,00,0005,17,75,000| 44,66,21,89311,16,55,473| 67,77,96,93916,94,49,235| 107,36,56,26426,84,14,066| 147,78,64,67236,94,66,168| | 15,53,25,000| 33,49,66,420| 50,83,47,704| 80,52,42,198| 110,83,98,504| | | | | | | | | | | | | 4. 8 Cash Flow Statement Particulars| Year-2013| Year-2014| Year-2015| Year-2016| Year-2017| Profit After Tax| 15,53,25,000| 33,49,66,420| 50,83,47,704| 80,52,42,198| 110,83,98,504| Add: Depreciation| 1,30,00,000| 1,30,00,000| 1,30,00,000| 1,30,00,000| 1,30,00,000| Total Profit| 16,83,25,000| 34,79,66,420| 52,13,47,704| 81,82,42,198| 112,13,98,504| | | | | | | | | | | | | 4. 9 Balance Sheet Description| Amount (Tk)| Amount (Tk)| Current assets:CashAccount receivablesInventoriesFixed assets:LandLess: DepreciationBuildingLess: DepreciationMachinery Less: Depreciation
Technical ExpensesPower GridLess: DepreciationPre operating costTotal AssetsLiabilities:Accounts payableTaxLong term liabilities:Long term bank loanLess; 1st InstallmentOwner’s equityTotal Liabilities| 12,00,00,0002,10,00,0005,00,00,000| 15,10,00,0005,60,00,0001,90,00,0009,50,00,00010,00,0005,70,00,0002,00,0,00040,00,00,000 12,66,99,28415,33,00,71612,00,00,00040,00,00,000 | | 8,00,00,0002,40,00,000| | | 4,00,00,0002,10,00,000| | | 10,00,00,00050,00,000| | | 6,00,00,00030,00,000| | | 7,49,24,2845,17,75,000| | | 18,00,00,0002,66,99,284| | | | | Part 5| Location Analysis| 5. 1 Location Description Location Address: 112B, Nabinagar, Dendabor Bazar, Savar-Dhaka. Area: 35100 sft. Price of the Land: Tk. 8,00,00,000
Owner of the Land: Unique Furniture Ltd. Co. Part 6| Risk Analysis| 6. 1 Risks & Remedies 6. 1. 1 Risks * It’s a new business, people hardly recognized about it. * Lacking of relation with customers 6. 1. 2 Remedies * We have to make people concern about our service. * Home service employees should do their duties responsibly. Part 7| Conclusion| 7. 1 Conclusion In our country there are many kinds of furniture available in the market. But all are not good quality. On the other hand some are very good quality in the market, but there price is high. So we launched new unique furniture which is made by paper. This is high quality and also reasonable price.
We are sure if unique furniture comes in the market people will willingly take it and they will be benefited. 7. 2 Recommendation * It is naturally difficult to launch a new product, as new company unique furniture has some limitation. * We will try our best to find out our problem and we solve our problem very soon * Customers are always welcome to give their comments * We are always ready to solve customer problems 7. 3 Bibliography 7. 3. 1 Reference of Books * Entrepreneural Development By A A Khanka * Business Ethics & Applications for Higher Secondary 1st & 2nd Paper By Md. Khalekuzzaman 7. 3. 2 Reference of Web-Sites: * www. google . com * www. ask. com * www. wikipedida. com 7. 3. 3 Product Samples: