Q: Use a pair of sharp pruning shears to snip the lower end of the stem at a slight angle. Only take healthy cuttings that do not have signs of disease of infestation. Cutting the stem at an angle increases its surface area, allowing it to take up more moisture and nutrients from the planting soil.  Wear gardening gloves and eye protection when you take a cutting. Take semi-ripe or hardwood for your cuttings rather than younger sections that are still green. The best time to take cuttings from bougainvillea is late-spring to mid-summer, when growth is most rapid and abundant. Getting bougainvillea to root can be tricky. Consider taking multiple cuttings to give yourself more than one shot if your first attempt fails. You can cut back as much as a third of the plant's growth without worrying about harming it. Sterilize your gardening tools with rubbing alcohol before and after you take a cutting. The stem is the only part of the bougainvillea that will  take root successfully. Cut away all flowers, leaves, and small offshoots from the slender, woody shaft. Trim and discard any sections that are still green, as these are less likely to survive when planted.  Make sure you remove at least half of the leaves from the stem. This will help ensure that all of the plant’s resources are being used to form new roots. If you’re not planning on rooting your bougainvillea right away, wrap your cuttings in a damp paper towel and store them in the refrigerator in an airtight plastic bag. This will keep them from drying out for 1-2 weeks. Wet the bottom of the stem and press it into a container of powdered rooting hormone. Coat the underside thoroughly, but avoid caking or clumping. To remove excess powder, tap the stem lightly with your fingertip.  Rooting hormone can be found at most major gardening centers, greenhouses, and plant nurseries. It’s also sometimes known as “rooting acid.” You can also try making your own rooting hormone at home using ingredients like apple cider vinegar, cinnamon, honey, or crushed Aspirin.
A: Cut a mature stem to a length of 6–8 inches (15–20 cm). Prune the leaves from the stem. Dip the cut end in rooting hormone.

Article: Use a rubber spatula to scrape all of the whipped cream icing from the bowl, and plop the cream on top of your cake. At this point, you should have a large dollop of creamy topping in the center of the cake.  Be sure that your cake has cooled completely before you start icing. If you're icing a double layer cake, transfer half of your frosting on top of your bottom layer. Use a rubber spatula to spread the frosting evenly throughout the surface. Place the second layer on top of the frosting, and then transfer the rest of your frosting to the top of the cake. Move your spatula in small, circular motions to push the cream out and away from the center of the cake, and distribute the icing towards the edges. The goal of this step is to cover the entire top surface with a uniform layer of icing, while moving excess icing towards the sides of the cake. Angle your spatula down and towards yourself to spread the excess icing down from the edges of the cake. Use short strokes to spread the cream evenly around circumference of the cake. Keep spreading the cream along the sides until your entire cake is covered in the icing.
Question: What is a summary of what this article is about?
Transfer whipped cream icing from the bowl to the top of your cake. Spread the mound of icing evenly around the top surface of the cake. Spread the rest of the icing along the sides of the cake.

Q: . There are many business plan models you can work with ranging from a one page "lean canvas" to 100 pages of complex questions. You will have to figure out which kind works best for you! Your business plan will describe your goals for the school, the reasons they are attainable, and how you plan to achieve them financially. A business plan will be necessary to begin raising funds and fulfilling the incorporation steps necessary to start a school. Consider conducting a feasibility study to determine whether or not opening a school will be a viable option. Early in the startup process, it is essential to take a hard look at your vision and determine how best to proceed. You'll need to determine how many students you're likely to enroll, budget costs, operating costs, upkeep of the grounds, and all other facets of the school's operation to determine if it will be likely to succeed. You may also want to interview people in your community about whether there is a need for this type of school You won't be able to do this by yourself, so one of the first steps in starting your school needs to be appointing like-minded administrators to make up a board of directors who will jointly make all financial and operational decisions, hire faculty, and oversee the school. While an increasing number of micro-schools are run by a single teacher, in general, no school is run by a single "leader." While it's important to establish good leadership as a group, a school is more of a corporation and less of a dictatorship. To find a good board of directors, consider enlisting local members of the education community who may be dissatisfied with their local options and be interested in a more forward-thinking school, like yours. . Your board of directors needs to carefully fill out the articles of incorporation with the state in which you'll be based and register as an educational non-profit. Often, there's a corporate filing office or business bureau with which you can fill out the papers. Usually, there is a fee of several hundred dollars associated with the forms. By filing as a non-profit, you'll be able to receive grants, donations, and other types of funding that wouldn't normally be available to a for-profit organization. To obtain non-profit status, the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes and fulfill the following requirements:  Net earnings may not inure to the benefit of any private individual or shareholder. No substantial part of its activity may be attempting to influence legislation and may not intervene in political campaigns. The organization’s purposes and activities may not be illegal or violate fundamental public policy. Visit the IRS website or a local office to apply for an Employee Identification Number (EIN). This acts as your corporate SSN, basically. It distinguishes you as a non-profit educational corporation with the IRS, including tax-exempt status. To register your EIN, fill out the IRS form found here. The tax-exempt status can be somewhat time-consuming, and you may want to consult a lawyer to go over the paperwork with you and ensure that you're interpreting and filling it out correctly. To file for tax-exempt status, fill out IRS form 1023, found here.
A:
Prepare a business plan Gather a board of directors. File for incorporation in your state Register as a non-profit. Obtain an EIN and file for tax-exempt status.