Samia shabnaz
Lecturer (Course teacher)
American international university -Bangladesh
Submitted By
Khan Samara Salsabeel 07-09162-2
LETTER OF TRANSMITTAL
28th February, 2011
Department of bachelor of business administration
American international university-Bangladesh
Subject: Tem paper on “A new business plan”
Dear mam,
Here is the report on “A new business plan” That you assigned us to prepare. This report will provide you with information regarding our business that is on “spa”
We have collected and studied the relevant information for preparing this report. we have enjoyed a lot during our report writing, as it required studying details about spa industries in Bangladesh.
We hope that this report will meet your requirement. We would be glad to furnish any further clarification in this regard, if needed.
Yours’ sincerely,
Khan Samara Salsabeel
Ferdous shanjida
Das Bipul
Rahman Ashiqur
We are grateful to Almighty god for giving us the chance of completing this paper within the schedule time without any kind of complex hazard.
We would like to take the chance to express our gratitude to our honorable course teacher, samia shabnaz for her continuous guidance and support regarding this term paper.
Besides this, we have found so many sincere and productive advices from many a person that we would like pay homage to them.
INTRODUCTION
What actually spa is?
The term spa is associated with water treatment which is also known as balneotherapy. Spa towns or spa resorts (including hot springs resorts) typically offer various health treatments. The belief in the curative powers of mineral waters goes back to prehistoric times. Such practices have been popular worldwide, but are especially widespread in Europe and Japan.
Spa treatment
A body treatment, spa treatment, or cosmetic treatment is non-medical procedure to help the health of