Although, the headquaters located in Canada would pay corporate tax rates lower than in the U.S., in fact, it doesn’t make much difference for Burger King and Tim Hortons. Because currently, Burger King’s effective tax rate is in the mid to high 20s which is higher than a Canadian tax rates. (Mider, Zachary R. 2015). However, a liberal group opposed to the merger reckoned it up and found big savings. From the merger, the company could be spared at least $400 million from its U.S. tax bill over the next four years, according to the liberal group Americans for Tax Fairness.
Buyers are located underneath DMMs on the typical merchandising structure chart. A retail buyer is responsible for selecting a range of products to sell in retail stores. Within a buyer’s decision making process they must consider customer demand, price, quality and availability, market trends; store policy and financial budgets (Buyers (Retail Trade)). Buyers travel the world to keep up to date with market trends (known as market weeks), source new merchandise and products and review existing items to ensure products remain competitive. By fully understanding customer needs, they are able to maximize profits and provide a commercially viable range of merchandise at competitive prices.
Management even brought their quick ratio to 1.08. Thus, they are in a position to cover any debt obligations that may come up quickly. Their inventory turnover has been relatively steady over the five years of data. In year 7 their inventory turnover reached 3.2 which means inventory is moving through to customers at an increased rate over the year which correlates with their increased sales. This statement is supported by the fact that the days inventory held for stoves has dropped over the past five years from 146 days in year 3 to 114 days in year 7.
Does the acquisition make strategic and financial sense? Provide a concise explanation in support of your assessment. (250 words max) Ans 2) Microsoft must have valued LinkedIn over $26 billion. This is more than 8 times the LinkedIn revenue of last 12 months ( $3.2 billion).The ratio is ~5 times Trailing twelve months for public companies on market places shows that price paid/valued by Microsoft is premium. However it is important to note that this is the best time for Microsoft to purchase LinkedIn (as the market cap is 60% of what it was compared to last year and it reached lowest in February 2016).There are half a billion users whose professional data and behavior is up for sale and Microsoft gets it in the right time.
Salary expense was $57k over in June and $918k over budget YTD, for the most part due to revenue-generating positions added during the year and partially due to the market value adjustments added earlier in the year. The market value adjustments led to Purchased Services savings. Purchased Services showed an YTD decrease of $424k, with a continued favorable trend expected in FY17. Benefits were $151k over for the month and $132k over YTD, primarily the result of three covered members at or approaching the stop-loss level. Chargeable supplies were $141k over budget for June, a by-product of strong Orthopedic volumes in the OR.
Costco, regardless of external pressures from other wholesalers such as BJ’s Wholesale and Sam’s Club has distinguished itself and experienced tremendous success as a result. In 2010, Costco brought in a net income of 1.3 billion whereas its competitor BJ’s Wholesale drew in only 132 million. The following year, Costco’s net income grew to 1.46 billion while BJ’s’ fell to 95 million. Ever since the mid-2000’s, Costco’s profit has steadily increased while it’s competitors have struggled to simply keep their profits from plummeting. Part of the reason Costco’s profits remain so high is because they outnumber their competitors in terms of store locations.
Workers that are a part of a union will generally receive $200 more per week than nonunion workers will. Although the increased pay raise is great it may come at a price to the employer. “The higher total compensation that union workers receive — $11.14 more per hour in September 2011, according to the federal labor statistics — is a cost to the company” (Douglas). This cost may lower a companies’ profit, but a union environment can offer an increase in productivity in workers. “According to the U.S. Department of Labor a 1997 report indicated that productivity in unionized workplaces was 10 percent higher than in comparable nonunion environments” (Joseph).
A display director creates window or interior displays for stores. A department manager would lead and train their sales team. With a position of equal importance, a merchandiser must determine their store’s budgets, balance the store’s stock, and direct the store’s merchandise profitability. Specializing in buying and sales would involve a skill in communication with others. A career in buying is sought after by
Since they are out in the field interacting with customers and the competition, salespeople gather a lot of important information. Their organization can only make use of this information if it gets to the right people promptly, and this is done by salespeople communicating the information back. Companies often use customer relationship management software to facilitate the gathering and dissemination of information regarding customers and their preferences (Tanner and Raymond, 2010). The information that salespeople gather can help with future marketing efforts, custom marketing and product offerings, and product development. How does each type of salespeople create value?
In compare with the competitors, Amazon's Return on Equity was high in 2015 at 135% but drastically dropped throughout the years to 40% and 20% in 2013 and 2014 respectively. The main reason for the decrease was due to the yearly increase in the business's equity. As at 2008, Amazon's ROE is equivalent to the competitors and is expected to be in line with the competitors in the future. Meanwhile the ROA showed that Amazon is generating more income from its assets compared to its competitors. In comparison on the ROE and Return on Assets, Amazon has the highest growth among its competitors as it has a smaller capital base than EBay and a higher profit level than BN.
Thousands of business owners world wide would love to know how to change employess midsets into in leaving the place clean and meeting sales goals. As business owners , there 's alot of bad advice out about ways to handle a better store along with maintaining it to be clean. But, if you want to succeed in The Royal Clothing Industry if is important to find strategies that are proven by research. Fortunately, psychology provides a good place to start . In the articles " The Craving Brain " by Charles Duhigg and " The Effort Effect " Marina Krakovsky , describes work of psychologist Carol Dweck offers clinically supported advice .
In the “The Science of Shopping” Gladwell addresses the idea that human behavior in retail can be analyzed in several ways and be used as the seller 's advantage. Therefore, the design of a retail store matters just as much as the design of the product it is selling. Analyzing the behavior of what people want to shop for is necessary information to set up a store accordingly. If the retail store wants to sell their product they will do so in any way possible. Gladwell proves his point by providing the reader with research.
Second, their revenue income has increased since the second quarter of 2014 by $228 million; from $10,307 to $10,535. Last, their total assets have a higher value than their total liabilities, even if their total asset value had decreased. Additionally, Loblaw Company is known for their high quality of supermarket
In 2015 Whole Foods financial performance was doing great in sales but lost net income compared to 2014. This is only because they opened 38 new stores and relocated 10 stores. Their costs of goods sold and occupancy costs were $9,973,000 and their sales were $15,389,000. The gross profit made for 2015 was $5,416,000 before income taxes. After taking away operating income ($861,000), investment of other income (17,000), administration expenses (4,472,000), pre- opening expenses (67,000), relocation (16,000) and income tax (342,000) their net income was $536,000 ["Whole Foods Market Annual Reports."].
It is also more stable during industry slowdown or recessions. In addition, according to Business Insider (Ashley, 2014), Costco’s revenue percentage change is 127.8% which is significantly higher than Walmart (70.24%) and Target (60.94%)