Rockin ARL Meat Market: L. P.

Whether certain allocations of partnership income, gain, loss, deductions, and credits have substantial economic effect and whether that has any impact on the partners’ distributive shares.

This discussion board post will respond to various questions regarding the Contracts Analysis Case Study involving Marshall Petersen and his local health food business from a

Smackey Dog Foods, Inc. is a familiar story in terms of small business start-ups. They started in a family kitchen, experienced explosive growth, and have had some troubles handling the accounting and business side of the business. My firm, Keller CPA’s, does not have specific experience with auditing a dog food manufacturer, but we certainly have a good bit of experience with similar small business accounting and auditing issues.

This paper will explain a detailed plan for Mr. Ralph Stayer, president of Johnsonville Sausage Company, after accepting the offer from Palmer Sausage. This plan will be following the philosophy of Johnsonville that was implemented by Stayer in the eighties. It will utilize the line workers for the company, having them make decisions while utilizing the manager’s as resources to find solutions for the following issues addressed: the thirty day cancellation clause, Johnsonville’s’ twenty-five percent capital expansion plan, only

[Appendix B shows Pro Forma for Option 1 and Appendix C shows a Pro Forma for Option 2] A1 can also take a reactive approach by increase its advertising while Lawry is running its two-for-$5 promotion. A1 Steak Sauce can pay for more efficient shelf spacing in the retail outlet. This will include end caps, more facings in the stores, larger and increase signage (bigger and better than what they have done in years past). A1 can also use their brand recognition to their advantage by ensuring more restaurants that publically use A1 display their products, rather it’s on the menu or tables. Currently A1 spends roughly 15% of total revenue on advertising. Option 3: A1 could simply increase their percentage of revenue to marketing and adverting from 15% to 20%. This approach will decrease A1’s net profit by roughly 7.5million (with the worst case scenario that A1 will not increase sales at all) but it will allow A1 to increase its brand awareness and make it substantially harder for Lawry to penetrate the market with its new steak sauce. [Appendix D displays A1’s pro forma with the original 15% of revenue funding its marketing while Appendix E displays an increase to 20% of revenue funding marketing initiatives]Recommendation: Based on the financial analysis of each option, Option 2 would be the best approach for A1. Although each scenario is profitable, Option 2 has more

Maple Leaf Foods (MLF), a result of many mergers and amalgamations, has been in Canada for over 100 years. Its operations focus on three core areas: meat products, agribusiness and bakery products. The meat product group is the largest, with sales to about $2.5 billion in 2000. Each business is made up of independent operating companies (IOCs), with each IOC run by a president and encouraged to follow a common set of values. Efforts are underway to optimize vertical coordination of the IOCs. A major concern for the meat product division is the loss of market share in the hot dog industry where average price per kilo is increasing

Tinker & Tailor’s Home Security Service: “The limited partnership form of business organization was primarily created to address one of the worst shortcomings of the traditional partnership form: unlimited personal liability for financial obligations incurred by the partnership” (Seaquist, 2012). Those involved in a limited partnership are in a unique situation in that they are only legally responsible for their investment in the partnership

As a result of SKM’s efforts, John Fruehwirth, a principal at Allied Capital, was considering an injection of $20 million worth of mezzanine debt/growth capital in E-bar. Fruehwirth was aware of the fact that a restaurant with significant growth opportunity like E-bar could either be the next Cheesecake Factory, or flop and take the debt injection along with it. E-bar has shown initial success in California, but Allied’s investment committee needed to evaluate if this continued success can be applied outside the state. Areas of main concern included if the E-bar concept was sufficiently strong to visit and be a nationwide brand or if it had been merely a “California concept.” And in the case of success, would Allied Capital be able to meet is underwriting standards? Based upon the Black-Scholes formula and the financial information provided in this case, it is recommended that a current stock price of $6.18 be used and the warrant agreement be increased to 3.9% of total shares outstanding to yield an IRR of 18%. This report will support and examine E-bar’s ability in generating the required return on invested capital from Allied Capital and conclude by providing a recommendation on the deal alterations based on Allied Capital’s needs. The next section examines AC’s due diligence on E-bar’s growth potentials and the industry it operates in.

     In the early twentieth century, at the height of the progressive movement, “Muckrakers” had uncovered many scandals and wrong doings in America, but none as big the scandals of Americas meatpacking industry. Rights and responsibilities were blatantly ignored by the industry in an attempt to turn out as much profit as possible. The meat packers did not care if poor working conditions led to sickness and death. They also did not care if the spoiled meat they sold was killing people. The following paper will discuss the many ways that rights and responsibilities were not being fulfilled by the meat packing industry.

I was immediately intrigued from the beginning of Food, Inc. There was interesting and valuable information brought up during the film. Many people do not think about where their food comes from. I believe that if people were to know where their food comes from, they would not want to eat it. There are 47,000 products at a grocery store. But, Food, Inc. implies that this is in fact an illusion because all of them are made with the same crops. The fact that there are only a few multi-national corporations that control all of the crops and meat production is a huge surprise. I believe that each person in society would be absolutely shocked if they were to watch this documentary.

The conceptual venture that I am going to start when I get all the resources that I need is Wyatt’s Liquor and Tobacco Store. At my store, customers will be able to purchase varieties of liquor, beer, wine, and tobacco products. The Wyatt’s Liquor and Tobacco Store will be the cheapest store around that customers will be able to purchase liquor and tobacco products all the time. In order for me to start my business, I have to get an beer-sales license, tobacco license, beer and tobacco sales training program, business license, business plan, retail storefront, wholesaler

Leadership & Family Enrichment Programs (Programs designed to help strong youth with leadership programs, supporting families, and enriching marriages)

Karl and Theodor Albrecht founded the German discount store Aldi in 1962. The brother’s innovation mainly consisted of cost cutting measures to give their shops a competitive advantage in terms of price. The two brothers inherited a store from their parents. “in 1946 they took over a 100 m^ shop in Essen in the Ruhr Valley from their parents” (Wortman 2004). The brother’s innovation stems from small stock range, low in store costs, location and currently: weekly specials and global approach.

Being the primary users of this report, the three of you want Carruthers Poultry Products Inc. (CPP) to grow as a business. CPP falls under the distribution segment of the Canadian poultry industry and has much potential. Because you want to make sound business investments that will help you expand as a business and receive more dividends, performance evaluation is a key objective. Also, after having looked over the financial statements and finding the cash value to be in the negatives and equity to be comparatively lower than liabilities, I understand that net income maximization is crucial at this point in time. Bruce being the oldest out of the owners, is potentially looking forward to retire soon and will be in favour of business decisions that deliver in the short-term. Marcus is interested in this entrepreneurial venture only for the “lifestyle” aspect of it. This means that he wants the company to expand and be successful. Samantha will be interested in business propositions that will not only benefit in the short-term, but will also benefit in the long-term as she sees herself working as the owner of CPP in the future. Canada Revenue Agency (CRA) is a secondary user of your financial statements for tax purposes. CRA wants to ensure that the information provided is audited.

The midnight food chain owner will be “XYZ”. XYZ started his career in food chain at the age of 21 in a well-renowned food company. Later on, he earned his degree in hotel management and worked as an assistant management in a fast food restaurant. After serving the company for 3 years, he was promoted to general manager. He further acquired a specialized degree in Culinary and served a five star hotel’s food related operations. Therefore, it is believed that XYZ is the right person for the right job at the right time. It can also be assumed that he will generate high profits efficiently without losing quality. As soon as the business will expanded, the ownership will be more diversified and the sole-proprietorship will be transformed to Joint Stock Company with the stakes of foreign and institutional owners.