1. Gabriel Lins Tainá Araújo

2.  The Company called L&A Consultancy is responsible to help the farmers that want improve their businesses, using the newest technology and health and modern technics of organic animal production.

3. Professionals 01 Agronomist 01 Veterinarian Doctor 01 Environmental Scientist 01 Environmental technician 01 Agricultural technician

4.  Market surveys in Europe and all over the world show a huge scape for expansion in organic produce (see Figure 1). Figure 1

5.  In Ireland approximately 60% (29,999 ha total land under organic) or 17,985 ha are in conversion with 12,014 ha fully organic. Of the 1083 registered producers 65% are in meat production with 40% in beef and 25% in sheep meat production (see Figure 2). Figure 2

6.  L&A Consultancy guarantees the best price compared to other companies. In additional, we have the best professionals in the area and our team has compromise with the capacitation of undergraduate students in more specific areas, offering opportunities for future professionals and ensures quality and low price to farmers.

8. SUNK COSTS Estimate Creation of the company name, logo & theme € 1.000,00 Creation of a business entity (Ltd company) € 2.000,00 Product/service development € 2.000,00 Website € 1.000,00 Initial advertising and marketing drive € 5.000,00 Business Cards/Headed paper/Stationery € 500,00 Legal/Professional Fees € 3.000,00 Setup, installation and consulting fees € 50.000,00 Total sunk costs € 64.500,00 Monthly operational costs Estimate Travel € 500,00 Analisis material for laboratory € 200,00 Office materials € 100,00 Total monthly operational costs € 800,00 Fixed monthly costs Actual Owner salaries € 10.500,00 Internet Connection € 100,00 Website Hosting/Maintenance € 25,00 Electricity (per month) € 300,00 Total Average Monthly Costs € 10.925,00 x Number of Months € 12 Total yearly operational costs € 131.100,00

9.  According to the break even analysis the company will start with 13.275,00 euros due in the first month and will start to get profits from July of 2014.