EXERCISE 13-3 (1) Allocation of $220‚000 of Partnership Income Cumulative Johnson Larson Kragen Total Profit and loss percentage 1/3 1/3 1/3 Salary $50‚000 $60‚000 $ — $110‚000 Bonus (see Note A) — — 20‚000 130‚000 Interest on capital 4‚000 2‚500 14‚500 151‚000 Balance 23‚000 23‚000 23‚000 220‚000 Total $77‚000 $85‚500 $57‚500 Exercise 13-3‚ Concluded (2) Allocation of $34‚000
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The current issue and full text archive of this journal is available at www.emeraldinsight.com/0025-1747.htm MD 46‚4 Decision magnitude of impact and strategic decision-making process output 640 The mediating impact of rationality of the decision-making process Received January 2008 Accepted January 2008 Mahmood Nooraie School of Management‚ Islamic Azad University of Abhar‚ Tehran‚ Iran Abstract Purpose – The purpose of this paper is to identify the role of the rationality of the strategic
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remains the core product and focus of Starbucks‚ the introduction of various new products has expanded the Starbucks product portfolio. For example‚ the acquisition of Tazo Tea has allowed Starbucks to provide new offerings such as tea-only stores (Blessing). Also‚ as part of the marketing campaign‚ Starbucks is making a push for its store employees to provide customer with exceptional customer service. For example‚ part of the campaign is highlighting Starbucks willingness to remake a drink for a
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buyers in attendance. CONS: However‚ there are several key cons associated with launching the Foxy brand in the United States. The product will lose some distinctiveness since it will be available to consumers on a larger scale. As a result‚ Foxy’s original Canadian customers could potentially be alienated and refuse to continue buying the product. One of the reasons Foxy was able to succeed in Canada is the personal contact that the owners of Foxy had with their brand distributors. By launching the
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Starbucks Systematic approach • Encapsulated‚ local approval‚ focus externally (society)‚ social‚ sociology‚ 1990s Understanding external environment 1. Remote and industry environment 2. Customers and markets PESTEL Typical change drivers 1. Homogenisation of customer needs and preferences across markets 2. Development of global supply‚ distribution and communication channels 3. Gain competitive advantage through economies of scale‚ supply chain improvements‚ sorucing lower costs
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Operating Statement To create the pro forma operating statement we used ratios of COGS/Sales and Operating Expense/Sales for years 2004‚ 2005‚ and 2006. We then took the average of these ratios and multiplied them by sales for 2007 to come up with 2007 COGS and Operating Expenses. To calculate interest expense we included the outstanding loan Jones has with Verden and the new line of credit he would be taking out with Southern Bank and Trust. We calculated Verden’s interest expense by multiplying
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Starbucks Corporation Board of Directors and Board Committee List As of March 20‚ 2013 Board of Directors Howard Schultz (Chair) Starbucks Corporation‚ chairman‚ president and chief executive officer William W. Bradley Allen & Company LLC‚ managing director Robert M. Gates Former Secretary of Defense Mellody Hobson Ariel Investments‚ LLC‚ president Kevin R. Johnson Juniper Networks‚ Inc.‚ chief executive officer Olden Lee PepsiCo‚ Inc.‚ retired executive Joshua
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(1) There were many compounding factors that caused SureCut Shears to be unable to pay its bank loan by March 31‚ 1996. When looking at the pro forma income statement as compared to the actual income statement we see the following inconsistencies‚ which are contributing to SureCut’s financial problems: Anticipated Actual Dollar Loss Contributed Sales 25‚800 22‚987 2‚813 COGS (% to Sls) 70.5% 73.8% 768 Gross Profit (% to Sls) 29.5% 26.2% SG&A Expenses (% to Sls) 9.4% 10.6% 269 Total
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Original Composition Certain Events Change Our Impression of Life People can say that three and a half minutes is insignificant compared to the rest of our lives‚ but I know that three and a half minutes can be an eternity‚ and can change everything about me. Training six days a week‚ every week of the year‚ for the past seven years‚ all of that to come down to this last program‚ this last 3 and a half minutes. Those 3 and a half minutes better last forever. Six minute warm-up‚ then
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Lemon We all have great ways to learn and create new ideas. Some like to go for a walk and think about things and others like to be at their comfort of their homes. Once we have an idea‚ we like to draw our ideas and go to the next step. But never do we think about how did we get the idea what brought us to our solution? Steven Johnson has wrote a book Where Good Ideas Come From and has written about different patterns that brings us to new ideas‚ and how Serendipity‚ liquid networking‚ and adjacent
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