How to Write It: Business Plans and Reports Sandra E. Lamb How to write business plans and reports that get results. (Editor's Note: This article is taken from three chapters that are reprinted with permission from iHow to Write it, Revised, by Sandra E. Lamb. Copyright © 1998, 2006 by Sandra E. Lamb, Ten Speed Press, Berkeley, California, www.ten s peed .co m) It ain 't wiiat you don't know ttiat gets you in trouble; it's what you know for sure that ain't so. —Mark Twain The Business Plan he business plan is really a proposal that sets out a new business venture, direction, product, or course of action. Write a business plan in order to gain support for your idea. Like the proposal, it is written to persuade. Your audience may be potential investors, bankers, and sometimes executives within your organization. You may need to convince a bank or investors to offer financing, or organization executives to offer cooperation, resources, or other types of support, including enthusiasm. You may also want others to offer an evaluation, additional ideas, and counsel. Business plans are generally of limited distribution and are kept confidential. T Think About Content Sandra E. Lamb is an award-winning author and writer. She began her career as a technical writer, and has worked as a ghostwriter, editor, newspaper columnist, and CEO of a public relations agency. She frequently writes for national magazines and newspapers on writing and many other topics and speaks to audiences across the country. Visit her Web site at sandralamb.com • Focus your plan on your precise audience, e.g., your bank loan officer. For each audience, you'll want to write a precise plan. • Research your audience to determine the elements each wants to see. Bankers, for example, will have very prescribed requirements, like a balance sheet, profit-and-loss statement, cash-flow projections, projected expenditures, break-even points, and so on. • Develop the plan sections: —The generai business description will state the business type, products and/or services to be produced, and the market positioning. Start with the legal name of the organization, its location, and status (for example, "X Company is a California Corporation, located at 324 Locust Street, Los Angeles, licensed to do business as . . . " ) ; describe what the organization will do; include a statement about the customer or client base; describe the growth opportunity; explain where the product(s) or service(s) will fit in the competitive field, and what makes the plan viable. Make a brief statement about future growth. This section may be only a sentence or a number of paragraphs in length. — A mission statement briefly defines the purpose and reason for existing. Distill this to a simple statement. For example, "X Company will offer an affordable alternative to Y Company's . . . " — Goais may be segmented into short-term, mid-term, and longterm, but should also be projected precisely on a timetable. Be realistic, offer specific and measurable terms, and be con- Business & Economic Review I October-December 2006 17 servative rather than overly optimistic. Management team members should be identified and their expertise described. Include key support team members, too, like outside consultants, accountants, lawyers, insurance agents, and marketing experts who have committed to work with the organization. Describe their expertise and list some of their references. (You may include resumes in the appendices.) This section may aiso inciude a iisting of organization positions that wili be added in the future and projections about staging and expansion. •Market analysis is the heart of your pian, because It creates the basis for your plan to succeed. You must demonstrate that you understand the market. This is where you will analyze competitive organizations and products or services, and then show how your product or service can compete and become successful. The marketing plan must lay out, in concrete terms, what you will do and how you will use various promotional, advertising, and public relations techniques to launch the organization. Include this information for each particular service and product, and for each market segment. •The financial analysis must show, from the beginning of the plan period, how finances will be used to achieve success. Financial statements need to include all investments and starting capital, as well as debt. Projections for financial growth must include a discussion of strengths and weaknesses, cost-control measures, and potential problem areas. Show how you are prepared to deal with them. Include here a balance sheet, profit-and-loss statements, and cash-flow projections for the short-, mid-, and long-term. Usually projections will go to six months, and one, two, and three years, at least for banks. •Appendices or supporting documents will include a number 18 "The business plan is really a proposal that sets out a new business venture, direction, product, or course of action. Write a business plan in order to gain support for your idea." of items to bolster your case. Include resumes of key team members; customer or client contracts or orders; letters of support by experts in the field; marketing studies or focus-group responses; positive reviews of the product or service; patents or licenses; documentation that you have secured incorporation, name rights, and other unique legal documents; and publicity or statements about demand for the product or service. Include anything that helps to make your case, carefully tabbed and correctly referenced in the appropriate plan section. Eliminate Wrong Messages • Don't think one plan fits all. Be sure you include only the relevant material for your audience, and meticulously focus on and tailor each plan accordingly. • Don't pad your plan. A winning plan can be as short as a few pages. (The shorter it is, the more likely it will be carefully read.) • Eliminate stilted language. A conversational tone will help warm up your audience. • Don't mail off your plan without first getting a face-to-face, if at all possible. If a meeting isn't possible, call and discuss your plan with the person who'll evaluate it before submitting it. Consider Special Situations • Different audiences will dictate the weighting of your plan. Have as much preliminary discussion with the audience (for example, bank loan officer) as possible in the research phase before you start. It's important to make sure you present the Information required in the preferred form; submitting a business plan for consideration may be a one-time opportunity. Business & Economic Review I October-December 2006 • Demonstrate that you have a winning plan by using creative resources whenever possible to demonstrate the validity of your plan. Research online the many sources of help available, like the Small Business Administration's group of retired executives, chambers of commerce, and industry-specific counselors. • Be sure to thoroughly check out any audiences you are considering partnering with. Ask the bank you are considering, for example, for the names of other small businesses they partner with. Check the bank's reserves, and interview similar organizations that partner with the bank. Ask about loan limits, and check the bank's record of calling in loans, extending payment plans, and their willingness and ability to stick with a small business through a difficult period. • Consider all your options in creating a plan presentation in visual form. Select a Format • Create a visually appealing printed document by using doublespaced text on 8 'A by 11-inch quality, white or off-white bond. • For the printed and bound hard copy (paper) plan, prepare a title page; a table of contents, if needed; and a table of graphs, illustrations, and charts, if appropriate. • Prepare and print graphs, charts, and illustrations in professionallooking color to illustrate the main points of your plan. • Use a computer presentation, in person, whenever possible. When your audience can be assembled, think about PowerPoint or another audiovisual format that allows you to "show and tell" to your best advantage. Use actual products and/or ser- vice samples whenever possible. Practice your presentation until you can present it flawlessly. Anticipate and prepare answers to key questions. Edit, Edit, Edit Fine-tune your plan, have trusted professionals review and critique it, and make any and all corrections and changes until it's perfect. The Formal Report Whatever we conceive well we express clearly. —Boileau The formal report collects and interprets data and reports information. Reports are used to inform, analyze, recommend, and persuade. They are usually written in indirect order—presenting information, analyzing it, making conclusions, and making recommendations. The formal report is often very complex and may be bound like a book. (An example is The 9-11 Commission Report. See samples at the end of this chapter.) In the business setting, the informal report is usually used for internal distribution, and the forma! report is prepared for external distribution to stockholders, customers, and the general public. The format report is often a written account of a major project. Examples of subject matter include new technologies, the results of a study or experiment, analysis of locations for corporate relocation, an annual report, or a year-end review of developments in the field. Careful planning and meticulous organization are necessary to guide readers through the material. Three main sections—preliminary, or front, material, body, and back material—help give the report form. Within these sections, there may be a number of subsections as needed: "A formal report is often very complex and may be bound like a book." Preliminary (Front) Material — Title Page — Letter of Authorization — Letter of Transmittal —Abstract — Table of Contents — List of Figures — List of Tables — List of Symbols and/or Abbreviations — Statement of Problem, Abstract, Synopsis, or Summary — Foreword — Preface • • • Body — Executive Summary — Introduction — Text (with Appropriate Headings, Subheadings) — Conciusions or Summary — Recommendations Supplemental (Back) Material — References — Appendices — Bibiiography — Glossary — Index Preliminary or Front Material Front material describes for the reader the purpose of the report. It provides an overview and lists specific content. • The title page lists the topic or subject, scope, and purpose; the writer with title and/or role and affiliate organization; date of issuance (and period, such as quarterly, annual); and the name of the commissioning organization. This page isn't numbered, but is page i; the blank back of the page, also unnumbered, is page ii. • Letter of authorization lists the sponsoring organization (or person) commissioning the work and the report. • Letter of transmittal is a cover letter identifying who the report is sent by and to whom it is being sent. It may point out special sections or points of interest. • The abstract gives the major points of the report. • Table of contents lists the major sections or headings, in order of • appearance, and the page numbers on which they begin. List of figures (when there are five or more) shows the pages on which they appear. List of tabies is used when five or more of these are used. It gives the page numbers where they appear. A foreword, when included, contains an introductory statement by someone other than the author(s), giving background and perhaps comparisons to other reports in the field. The writer/ author's name appears at the end, along with the date. The preface is the author's statement about the what, why, when, and so on of the report. Body Here's where the methods, procedures, tests, and comparisons used are covered. It also includes the results, analyses, conclusions, and recommendations, if any. • The executive summary is an overview, more detailed than the abstract. • The introduction indicates the report's purpose, scope, and other information. • The text details how the study, investigation, and research were pursued or explored, and the initial findings. • Conciusions or summary distills the findings, results, and outcome, and offers deductive conclusions. • Recommendations may be combined with conclusions. This usually states a course of action or results that indicate the need for the next step. Supplemental (Back) Material • The back material lists sources, documentation, and supplemental material. • The appendices contain supporting information that is either too detailed or would disrupt the flow of the report if inserted in the text. • The bibliography is an alphabetical listing of sources used by the author of the report. Business & Economic Review I October-December 2006 19 • The glossary is an alphabetical listing of terms and definitions. • The index is an alphabetical list of the terms, subjects, or names used in the report, and the pages on which they appear. Think About Organization After determining what sections you'll need to write, start to organize your material in outline form. To organize the report in a conventional outline manner, use: I. Major or First Level Heading A. Minor or Second Level Heading 1. Subhead or Third Level Heading a. Fourth Level (1) Fifth Level (a) Sixth Level To arrange the report by the decimal system, use: 1.0 First Level Heading 1.1 Second Level Heading 1.2.1 Third Level 1.2.2.1 Fourth Level In typing the report, the outline form may be presented in the outline methods mentioned, or in one of the following: I. MAJOR OR FIRST LEVEL HEADING A. Minor or Second Level Heading 1. Subhead or Third Level Heading a. Fourth Level Heading or Paragraph Heading Headings may be typed without numbers or letters: MAJOR OR FIRST LEVEL HEADING Minor or Second Level Heading Subtopic or Third Level Heading Fourth Level Heading or Paragraph Heading Think About Content • Remember that most formal reports use an indirect approach. (This is a pattern where the information order is: a "buffer" statement of neutral information or an explanation, followed by a statement of the bad news or the problem, followed by a conclusion statement offering good news or a solution.) This ap20 proach introduces the problem, then gives the facts with analyses (when needed), and summarizes the information given. • The informal report often uses the direct approach, offering the conclusion or recommendation, followed by the facts often given much more briefly. • Begin by answering why this report is needed, and make your need statement specific. It may be to convey information, to analyze, or to recommend a course of action, or all three. • The need statement should include the reader. For example, "Our sales representatives need to know why competitive products X, Y, and Z are outselling our product A." Focus your need statement on a specific goal or purpose statement. It can be expressed as a question, a declarative statement, or an infinitive phrase: Question: "What do our sales representatives need to know about competitive products X, Y, and Z in order to effectively sell product A?" Declarative Statement: "Our sales representatives need to know the features of competitive products X, Y, and Z in order to effectively sell product A." Infinitive Phrase: "To sell product A effectively, our sales representatives need to know the features of competitive products X, Y, and Z." • Divide the task into its component parts. You will want to look at subtopics within the purpose statements. • If you are reporting information, such as the results of an experiment or a list of books on a topic, the structure will be a straightforward, logical narrative. Make sure your report is objective; base it on facts. This helps free it of opinion and bias. • If you are making analyses, drawing conclusions, or making recommendations, you probably need to carefully organize some additional elements. Take the case of our product, for example. After defining the broad subtopics—product X, product Business & Economic Review I October-December 2006 Y, product Z—you may want to complete some initial observations or surveys of competitive products. You may give these responses to the question "Why are products X, Y, and Z outselling product A?"; 1. Products X and Z are cheaper than product A. 2. Products Y and Z are available in designer colors; product A isn't. 3. Products X, Y, and Z are packaged in carrying cases, which buyers seem to prefer over product A's packaging. You will want to research some facts that can be used as sales points for product A. You may find that: 1. Although product A costs more, it outperforms and outlasts products X and Z. 2. Product A is not a fashion accessory. Designer colors aren't related to performance. 3. Product A is self-contained and has no detachable parts, so it is handsome and more convenient without a carrying case. At the same time, your observations and surveys may lead you to develop some theories or hypotheses about your product: 1. We should reduce product A's price to be more competitive with products X and Z. 2. We should make product A available in designer colors to compete with products Y and Z. 3. We should develop a useful carrying case for product A to compete favorably with products X, Y and Z. • Evaluate your hypotheses by assigning point values to each or by using another test method. They may all be partially true or false. If your hypotheses prove false, you may have to advance some additional hypotheses to evaluate. In the case of product A, research may indicate that price, a wide range of colors, and a carrying case are the three top buyer criteria. • Break down the subtopics into sub-subtopics, if this is helpful to get at the real solutions to the problem. • Gather all the information. This "The informal report...usually takes the form of a memo, letter, or a very short internal dooument....lt differs from the formal report in length and formality." can require personal research, data collection, surveys, or experiments. Business problems usually rely on surveys, scientific problems, or experiments. Information problems may be solved using library research. Employ objective, proper, and thorough methods here to avoid invalidating your solution. • Test your gathered data: Is it objective? Keep an open mind and consider all aspects to determine if sources are reported fairly and completely. Guard against bias. Do others agree? Use the input of others to question and challenge your interpretation. Is it reasonable? Check conclusions vi/ith logical thinking and make the surrounding facts support them. Does it hold up? Play devil's advocate, taking the opposing viewpoint, and see if your conclusions hold up. Represent them fairly in your report, showing supporting evidence. Statistical data and interpretation are key in many reports. But scientific accuracy and integrity must be used In reporting this information. Check this out thoroughly before including it in your report. • Organize the information into a report format, keeping precise records of sources. • Write the rough draft. • Be consistent in tense. Either present or past works well, but use the same tense throughout. • Be consistent, too, in personal or impersonal (third person) viewpoint. The personal " I " or "we" can be as effective as the impersonal tests and facts, but different organizations and disciplines prefer one over the other. Often the informal report will use the personal, and the formal report will use impersonal. Check your organization's style preference. • Use effective transition words to begin new paragraphs. This helps keep the reader's attention. • Make effective use of graphs, illustrations, and charts to make points. • Enliven your writing by using effective, vigorous action words, but don't overdo it. • Revise. Cut out nonessential parts, check for stilted words, jargon, inconsistencies, redundancies, and errors in logic. Eliminate any general, abstract, or vague statements. During this process, ask these questions: — Does the introduction establish the scope and methods to be used? — Are all the points in the introduction fully developed in the body? — Is the development of points logical and complete? — Are there ideas or sections that should be combined or relocated? — Is there a clear solution to, or a complete discussion of, the stated problem? — Is there a clear relationship between ideas and facts? — Does the report flow logically? — Is information complete for reader understanding? — Is opinion correctly identified from fact? — Have all the facts been doublechecked? — Do headings and subheadings properly reflect content? — Are all grammar and spelling errors eliminated? • Review and proofread with as many other people as practical. Consider any pertinent reactions, comments, and changes. • Edit. It is best to give your report a few days on the shelf so you can become objective again. Then give it a fresh, last look. Eliminate Wrong Messages • Don't embellish facts, use them out of context, or misinterpret them to support a point. • Don't use material without giving proper credit. • Do not make faulty or illogical cause-and-effect conclusions. Use sound reasoning to be sure of a relationship. And remember, conclusions are not always necessary. Some things are inconclusive. Say so. • Don't make the mistake of assuming a lack of evidence proves the opposite is true. Maybe it isn't. • Do not compare apples to oranges. Data must be similar in nature for comparisons to be authentic. • Eliminate digressions or unfocused material. These can easily derail the report. Select a Format • Establish a consistent format for all your organization's reports. • Follow an approved and consistent reference system such as shown in the Chicago Manual of Style to record footnotes and bibliography listings. • Create all the necessary graphics in visually appealing form to promote understanding. • Print and bind the report in a professional manner. Edit, Edit, Edit • Employ key content experts to review the report and check all facts included. • Use a professional proofreader to check for proper grammar, consistent tense, redundancies, and other problems or errors. • Use a proofreader and the spellchecker to eliminate any typos. Sample of Report Contents The 9-11 Commission Report (List ing of Contents): Front Matter Table of Contents List of Illustrations and Tables Member List Staff List Business & Economic Review I October-December 2006 21 Preface 1. "We Have Some Planes" ' 1.1 Inside the Four Flights " 1.2 Improvising a Homeland Defense * 1.3 National Crisis Management 2. The Foundation of the New Terrorism *2.1 A Deolaration of War * 2.2 Bin Laden's Appeal in the Islamic World * 2.3 The Rise of Bin Laden and alQaeda (1988-1992) * 2.4 Building an Organization, Declaring War on the United States (1992-1996) * 2.5 Al Qaeda's Renewal in Afghanistan (1996-1998) 3. Counterterrorism Evolves * 3.1 From the Old Terrorism to the New: The First World Trade Oenter Bombing * 3.2 Adaptation—and Nonadaptation—in the Law Enforcement Community * 3.3 . . . and in the Federal Aviation Administration * 3.4 . . . and in the Intelligence Community " 3.5 . . . and In the State Department and the Defense Department ' 3 . 6 . . . and in the White House * 3.7 . . . and in the Congress 4. Responses to al Qaeda's Initial Assaults * 4.1 Before the Bombings in Kenya and Tanzania *4.2 Crisis: August 1998 * 4.3 Diplomacy * 4.4 Covert Action * 4.5 Searching for Fresh Options 5. Al Qaeda Aims at the American Homeland * 5.1 Terrorist Entrepreneurs ' 5.2 The "Planes Operation" * 5.3 The Hamburg Contingent * 5.4 A Money Trail? 6. From Threat to Threat * 6.1 The Millennium Crisis * 6.2 Post-Crisis Reflection: Agenda for 2000 * 6.3 The Attack on the USS Cole 22 * 6.4 * 6.5 Change and Continuity The New Administration's Approach 7. The Attack Looms ' 7.1 First Arrivals in California *7.2 The 9/11 Pilots in the United States * 7.3 Assembling the Teams * 7.4 Final Strategies and Tactics 8. "The System Was Blinking Red" * 8.1 The Summer of Threat * 8.2 Late Leads—Mihdhar, Moussaoui, and KSM 9. Heroism and Horror * 9.1 Preparedness as of September 11 * 9.2 September 11. 2001 * 9.3 Emergency Response at the Pentagon * 9.4 Analysis 10. Wartime *10.1 Immediate Responses at Home " 10.2 Planning fcr War * 10.3 "Phase Two" and the Question of Iraq 11. Foresight—and Hindsight '11.1 Imagination '11.2 Policy * 11.3 Capabilities ' 11.4 Management 12. What to Do? A Global Strategy * 12.1 Reflecting on a Generational Challenge * 12.2 Attack Terrorists and Their Organizations * 12.3 Prevent the Continued Growth of Islamist Terrorism *12.4 Protect Against and Prepare for Terrorist Attacks 13. How to Do it? A Different Way of Organizing the Government *13.1 Unityof Effort Across the Foreign-Domestic Divide ' 13.2 Unity of Effort in the Intelligence Community * 13.3 Unity of Effort in Sharing Information *13.4 Unity of Effort in the Congress * 13.5 Organizing America's Defenses in the United States Appendix A: Common Abbreviations Appendix B: Table of Names Business & Economic Review I October-December 2006 Appendix C: Commission Hearings Notes The Informal Report For we write you nothing but what you can read and understand. —II Corinthians 1:13 The informal report functions to inform, analyze, and recommend. It usually takes the form of a memo, letter, or a very short internal document like a monthly financial report, monthly activities report, research and development report, and the like. This report differs from the formal report in length and formality. It's written according to organization style rules and usually includes an introduction, body, conclusion, and recommendations sections—but usually doesn't include the preliminary (front) and supplemental (back) material. The informal report is usually more conversational in tone and typically deals with everyday problems and issues addressed to a narrow readership inside the organization. Participatory management diminished the role of the informal report, but computers revived it, especially since management team members are frequently in different locations, An informal report is often completed quickly and transmitted electronically. Decide to Write There are many forms of the informal report: • Progress report • Sales activity report • Financial report • Feasibility report • Literature review • Recommendations and suggestions • Acceptance or rejection of proposals. Think About Content • Informal reports usually do not include introductory material, but include it if necessary. • Start by asking yourself, "What does my reader need to know, precisely, about the subject?" • • • • • • • • Put this into a purpose statement in a single, explicit sentence, In a memo format, this can be your subject line. Use direct order organization. Begin with the most important information, usually the conclusion and a recommendation, for most routine problems. This approach saves your reader time. It offers the important information right up front. Write this down in outline form. For example, if you believe your copy machine should be replaced, you would start with this subject line: Recommend replacing copy machine. In this, you would back up your recommendations with the reasons: ' Required 12 repairs in the past month * Requires clerk for operation ' Produces too few copies per minute * Is out of warranty Or, use an indirect approach. Start with general information, review the facts, and end with your recommendation. In the indirect approach, you might start with this subject line: New copy machine offers superior performance. Follow this rule for selecting the direct or indirect approach: When your audience favors your conclusion or recommendation, state it directly, then back it up with facts. When your audience resists your conclusion or recommendation, or knows little or nothing about it, give the facts first and state your conclusion and recommendation at the end. Organize your information under the subtopics of your report. Use a personal writing style— using /, you, he, they, and we—if your organization allows it. Write and rewrite until your report is interesting, concise, and flows well. Make a conclusion, summary, or recommendation statement at the end, even if it repeats your subject line. Check to be sure you have com- pletely answered or solved your subject problem or statement. • Have others review it and give input, if possible. • Give your report a little shelf time, then come back and give it one more fresh review. Eliminate Wrong Messages • Do not assume a level of knowledge your reader doesn't have. • Using a direct approach does not relieve you of listing all the facts. Be sure all your backup facts are logically listed. • Don't fire off a report without giving it an objective, second look. With e-mail and online communications, it's tempting to send something off immediately. Be sure to give yourself reflection time. • Don't make your report too long. This is usually a sign that it lacks organization. Keep it to under one page for simple subjects. • Don't automatically begin every report in a direct approach. In cur example, for instance, if the facts or evidence is not so clearcut, you may be considered biased, capricious, or arbitrary. In cases where the subject is not on the top of everyone's mind, an indirect approach may work better Select a Format Use memo, letter, or report form. Informal reports are often sent by email. Edit, Edit, Edit • Check and recheck your information to be sure it is accurate and complete. • Have others review and critique your report in draft form, if possible. • Give your report (and yourself) some breathing time. Go back and read it when you are fresh to make sure you are satisfied with it before sending. TO: Employees and physicians FROM: John Allen, president and CEO RE: "Give Health a Hand" campaign DATE: Nov. 22, 2004 With flu season upon us. Good Samaritan Hospital is working to keep central Nebraska healthy through a new campaign called "Give Health a Hand." Good Samaritan developed Give Health a Hand to remind children and adults that frequent hand washing is the best way to prevent the spread of germs. We have retained Omahabased Redstone Communications and Hanser & Associates for regional advertising and public relations services surrounding the campaign. In recognition of National Hand Washing Awareness Week, December 5-11, Good Samaritan will be visiting schools, businesses, and restaurants to demonstrate proper hand washing techniques and distribute hand washing kits and posters. The campaign, which has been endorsed by the Nebraska Health and Human Services System, will continue through February. Highlights of the campaign, to begin Monday, December 6, include: • TV and radio spots with hand washing theme song • Hand washing posters and kits (containing hand washing instructions, a bar of soap, and a coloring book) • Announcement of campaign to area news media • Guest column in the Kearney Hub • Ongoing hand washing events in the community (December through February) I thank all employees and physicians at Good Samaritan for your ongoing commitment to rigorous hand washing at work, home, and in the community. Our community is trusting you, me, and all of us at Good Samaritan to Give Health a Hand. Help us spread the word about Give Health a Hand by sharing information about the campaign with your family, friends, neighbors, and others in your community. Key points include: • Frequent hand washing is the best way to prevent the spread of germs that cause illness. • It takes vigorous scrubbing with soap and warm water fcr at Business & Economic Review I October-December 2006 23 least 20 seconds to wash germs away. It is especially important to wash your hands before, during, and after handling food, as well as before you eat. Washing up after using the restroom is imperative. After you've washed your hands, use a paper towel to turn off the faucet and to open the door of a public restroom. Properly dispose of your paper towel. Alcohol-based disposable hand 24 wipes or gel sanitizers are good alternatives if soap and water are not available. In addition to frequent hand washing, these four good health habits will help ward off flu and other viral infections: - Cover your mouth and nose when you sneeze or cough. - Avoid touching your eyes, nose, or mouth. - Stay hcme when you are sick. - Avoid close contact with people who are sick. Business & Economic Review I October-December 2006 Contact the Corporate Communications Department at 555-0123 for more information about the campaign, or if you would like to help conduct hand washing demonstrations or have suggestions on possible venues, i