Professional management will be certain that all operational procedures are in place, and maintain proper operations.

Management personnel have made themselves available during the development phase. Several key management items are being or have been developed addressing the following items:

1. A set of Standard Operating Procedures (SOP�s) are being developed, and will be updated yearly. These will and do address each separate operation within this shopping center, including concessions.

2. Development of emergency procedures for events such as gas leaks, bomb threats, extended power outages, fire, severe storms, shopping center evacuation, etc.. All personnel will be trained, management will be given additional guidelines on dealing with the press in the event of a catastrophe such as who the spokesman will be, and so on.

3. All supplies and equipment required for a First-Aid area (to be located within the management offices) will be purchased, such as bandages, disinfectants, oxygen, and possibly an emergency medical kit to assist a patron in cardiac arrest. Security staff will be trained in these procedures. Security and management will acquaint local rescue/ambulance services with the location of the First-Aid area, and special entrance to use in the case of an emergency.

4. The Company will work with an insurance company to develop procedures for handling claims, including on-site incident report forms, whether to take photos or recorded statements, etc. All appropriate personnel will be trained in these procedures.

5. Senior Management will establish wage rates for all mall positions, develop interview schedule and hiring procedures.

6. Train all mall personnel in their specific job duties. Also, conduct specialized training sessions, such as CPR, as needed.

7. Select and purchase mall wardrobe. Develop wardrobe issue and return policy (if any). Establish reorder levels and inventory procedures.

8. Develop mall sign program for all theme signs, informational and directional signs and safety signs. Order signs and schedule installation prior to opening.

9. Arrange schedule for waste removal. Schedule inspection by health department or appropriate municipal agency to be certain dumpster locations, pads, and size meet code requirements.

10. Schedule all inspections that must be completed prior to obtaining occupancy and operating permits, such as health department, Fire Marshall, building codes, compliance inspectors, etc. Enough time will be allowed, in the event any repair must be made, so that proper pre-opening advertising can be scheduled properly. All business licenses and sales tax permits will be in place.

11. Bids will be obtained for routine mall operating supplies and a delivery schedule arranged (example: bathroom and other cleaning supplies).

12. Orders will be placed for any and all interior decorative items, trash cans, seating, tables, etc.

13. A scheduled "shake-out" period will be planned well in advance of opening to check out all operating equipment (e.g. food units, computers, security system, bathrooms, sound systems, lighting, etc.). Each SOP will be double checked.

14. Procedures are being developed for visitor feedback and demographic data through such methods as zip code surveys, visitor-in-mall surveys, etc., to be used to correct visitor dissatisfaction problems and increase effectiveness in reaching our broad target market.

15. Development and implementation (in association with selected marketing firm) marketing plan. Develop and arrange for printing of logos, brochures, mall directories, sales materials, etc.

16. Purchase, install and debug computerized admission and food sales (concession) software system and develop and implement a manual system of tracking sublease, admission and sales by item, and year end procedures.

18. Develop procedures regarding receiving room / mail boxes area.

19. Necessary programming adjustments to registers and we�ll have several practice and debugging sessions.

20. Development and implementation of accounting department systems, controls, and report formats, such as daily reports, admissions attendance counts, weekly labor reports, etc.

21. Arrangements will be made with the company�s bank for required operating accounts, daily deposit procedures, change requirements, etc. Safeguards will be established against robbery and employee theft. The company will comply to suggestions by its insurance carrier.

22. A Merchant Account will be established (Visa, MasterCard, etc.) for credit card machines and merchant vendor number, and accounts prior to opening. Cash handling personnel will be trained accordingly.

23. A Cash Control system will be set up. Supplies will be ordered such as till bags for cashiers (most are either numbered or color coded by register locations), coin wrappers, cashier reports for balancing tills at shift end, etc.. Equipment will be ordered for the management office such as coin sorters, bill counters, till trays, etc.. A system will be developed for tracking individual cashiers for overages/shortages, voids, overrings, refunds, etc.. The safe maintained at the facility will be properly rated for insurance acceptance.

24. Should the food operation be Company owned and operated, as opposed to a percentage lease basis, the development of food menus and costs for menu items, production supplies such as napkins, food wrappers, etc., will be considered and purchased as needed. Bids will be obtained and orders placed with food suppliers. Same for beverage operations.

25. Great consideration will be given to the environment. Recycling of products and materials, controlled disposal methods (debris, materials, products, trash), and so on.