Introduction What Is Medicare Part D? The Medicare Part D program provides beneficiaries with assistance paying for prescription drugs. The drug benefit‚ added to Medicare by the Medicare Prescription Drug‚ Improvement‚ and Modernization Act of 2003‚ (MMA)‚ began in January 2006. Unlike coverage in Medicare Parts A and B‚ Part D coverage is not provided within the traditional Medicare program. Instead‚ beneficiaries must affirmatively enroll in one of many hundreds of Part D plans offered by private companies
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[Type text] [Type text] [Type text] Summery: Atchison Corporation is a case based on a large U.S.- based manufacturer of household products (Dial Corporation). They make soap‚ laundry detergent‚ household cleaning products. In 1994‚ they were in a strange situation with three things happening: Highest level of sales in the company history Lowest after-tax profits in many decades Retirement of long-standing president and CEO - Jerome Atchison Products were manufactured in four regional factories
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Place Market. In 1996‚ Starbucks opened its first store outside of North American in Japan. Today they welcome millions of customers through their doors everyday and are currently operating in more than 50 countries. It is this move into the global market that we will be exploring; most notably its expansion in China and the Asian markets. In April 2010‚ Starbucks CEO Howard Shultz said that China is setup to usurp Japan as its biggest market outside North America‚ as well as crack the potential
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http://www.emerald-library.com Strategies in an era of global competition Deakin University‚ Geelong‚ Victoria‚ Australia Keywords Tariffs‚ Subcontracting‚ Case studies‚ Globalization Abstract The Australian government welcomed globalisation and led the way with tariff reductions‚ claiming that many local manufacturers were inefficient and inward looking as a result of over protection. This paper reports on a series of interviews conducted in companies belonging to the (small) electrical appliances and
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Success for a business in a large market such as china can be a very difficult thing to achieve; there are many factors that can affect the success or failure of a business that decides to merge into China’s markets. Most people would assume that due to the very large population of china (roughly 1.35 billion/1‚363‚496‚913) operating a business there would not be a problem‚ this however is incorrect‚ just because there is lots of people there doesn’t for a minute make it any easier to set u-p and
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Strategy Formulation in the context of SMEs: relevant or irrelevant? ABSTRACT A study was made to determine whether SME’s in the northern region of Peninsular Malaysia applies the strategic management concept as described by the Wheelen and Hunger model. Specifically‚ this study was intended to determine whether SMEs do strategic planning and what methods were used. Findings indicated that most SMEs were found to have strategic planning process in-place. Further study shows that these SMEs also
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Global Entrepreneurship and Small Business Management 9-1 Entrepreneurial Enterprise 9-2 The Business Plan and SelfEmployment 9-3 Operating an Entrepreneurial Enterprise 9-1 OBJECTIVES Explain the importance of an entrepreneur in the development of an economy. Differentiate between the types of Entrepreneurial businesses. Describe telecommuting and the effect of technology on home-based businesses. The Economic importance of Entrepreneurs The world of business is constantly changing
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Formulations in CBT Introduction This essay discusses what we understand by case conceptualization which is also called case formulation ( this paper refers to it in that term) in Cognitive Behavioral Therapy (CBT)‚ and reminds us of some historical background and conceptual underpinnings of CBT case formulation. It then discusses why it’s important‚ as well as how we use it‚ in CBT approach. Further the paper draws some differences with Psychiatric Diagnosis. The essay includes some critics from
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Risks to Starbucks’ Global Growth Introduction Every day millions of people all over the world walk into Starbucks for their java shot‚ but it is more than the overpriced coffee that brings people in day after day to their Starbucks stores across the world. Starbucks offers a setting and an environment created by the friendly and helpful staff. They are always around to provide excellent customer service. Managers at Starbucks put tremendous attention into hiring good “people people.” Their hiring
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units required to earn target net profit = fixed costs + target net profit / unit contribution margin = $150‚000 + $140‚000 / $10 = 29‚000 units 3. New break-even point (in units) = new fixed costs / new unit contribution margin = $150‚000 + ($18‚000/6)* / $10 – S2† = 19‚125 units *Annual straight-line depreciation on new machine †$2.00 = $4.50 – $2.50 increase in the unit cost of the new part 4. Number of sales units required to earn target net profit‚ given
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