Course Project: Corporate Consolidation ProjectOverviewThis Group Course Project is the Signature Assignment of the ACCT559 Course and is compatible with the DeVryTech path by requiring that:Students use different technologies to present key deliverables related to the Group Course Project on consolidations and it related financial statements,Students use collaboration tools to coordinate their work as a team in solving the course project, andStudents use online research methods to capture data relevant to the course project.ObjectiveThe objective of the Corporate Consolidation Project is to provide students with an in-depth, hands-on experience examining a real-world scenario. Students will address the following primary areas.Using actual financial results for the recently completed year and a set of assumptions, forecast proposed parent company financial results for the upcoming year assuming the acquisition is not attempted.Develop a set of revised, forecasted, separate financial statements for the parent company that reflect the proposed acquisition.Prepare a pro forma consolidation worksheet for the parent company and its proposed subsidiary.Perform ratio analysis based on (a) the separate financial statements and (b) the consolidated financial statements.Articulate findings, conclusions, and a recommendation in a memorandum to the chairperson of the parent company’s acquisition committee.GuidelinesThe Course Project is to be done by each student. The project is to solve a Case Study, which is listed below.There are three topics in each letter group that correspond to the three required milestones.Milestone 1: Requirement 1 – Due Week 3 (50 points)Milestone 2: Requirements 2 and 3 – Due Week 5 (100 points)Milestone 3: Requirements 4 and 5 – Due Week 6 (50 points)Each group will choose a leader to be responsible for submitting the Groups’ document(s). Members of each group use collaboration software (BBB as well as other collaboration tools like discussion boards/Google docs) to coordinate the group’s activities to complete each milestone due in Weeks 3, 5 and 6.Each member of a group should participate in the collaboration tool as selected by the group and contribute to the discussion at least six times for each milestone. Please see the grading rubric.Please submit the solution to each milestone of the course project in the assignment section of the respective week. You should create a multimedia piece (such as a narrated power point slides with at least a 2-3 minute narration summarizing your work) for your group’s solution to each milestone of the Course project Do not make it available to the class.Only one team submission is to be made; each person does not submit his or her own solution to milestones.undefinedAny communication that occurs outside collaboration tool or private discussion area on the group’s home page will not be visible to me; thus, it will not earn you points towards the individual participation component of each milestone’s grade.Although this is a group project, it is required that each team member play a meaningful role in completing each milestone. You should review the grading rubric found at the bottom of the page because it will be used to grade each submission and individual participation component of each milestone. Each team member will receive a separate grade dependent on both the submission and his or her participation. Note also that participation in the team topic does not count toward your required weekly discussion log-ins and posts, but it will count toward your individual team grade.Once you have been assigned to a group, go to the e-mail tool, and note the group number or name in the address box. If you click on the group, then Add, you will see the names of your group members in the box. Go ahead and send an e-mail to say hello to your teammates, and tell them a bit about yourself.Teams are to begin working on Milestone 1 using your team topic. Also, please let me know if you have not heard from a member of your group early in the course.Good luck and enjoy!ScenarioParent Inc. is contemplating a tender offer to acquire 80% of Subsidiary Corporation’s common stock. Subsidiary’s shares are currently quoted on the New York Stock Exchange at $85 per share. In order to have a reasonable chance of the tender offer attracting 80% of Subsidiary’s stock, Parent believes it will have to offer at least $105 per share. If the tender offer is made and is successful, the purchase will be consummated on January 1, 20X1.A typical part of the planning of a proposed business combination is the preparation of projected or pro forma consolidated financial statements. As a member of Parent’s accounting group, you have been asked to prepare the pro forma 20X1 consolidated financial statements for Parent and Subsidiary assuming that 80% of Subsidiary’s stock is acquired at a price of $105 per share. To support your computations, Martha Franklin, the chairperson of Parent’s acquisitions committee, has provided you with the projected 20X1 financial statements for Subsidiary. (The projected financial statements for Subsidiary and several other companies were prepared earlier for the acquisition committee’s use in targeting a company for acquisition.) The projected financial statements for Subsidiary for 20X1 and Parent’s actual 20X0 financial statements are presented in Table 1.AssumptionsFranklin has asked you to use the assumptions below to project Parent’s 20X1 financial statements:Sales will increase by 10% in 20X1.All sales will be on account.Accounts receivable will be 5% lower on December 31, 20X1, than on December 31, 20X0.Cost of goods sold will increase by 9% in 20X1.All purchases of merchandise will be on account.Accounts payable is expected to be $50,500 on December 31, 20X1.Inventory will be 3% higher on December 31, 20X1 than on December 31, 20X0.Straight-line depreciation is used for all fixed assets.No fixed assets will be disposed of during 20X1. The annual depreciation on existing assets is $40,000 per year.Equipment will be purchased on January 1, 20X1, for $48,000 cash. The equipment will have an estimated life of 10 years, with no salvage value.Operating expenses, other than depreciation, will increase by 14% in 20X1.All operating expenses, other than depreciation, will be paid in cash.Parent’s income tax rate is 40%, and taxes are paid in cash in four equal payments. Payments will be made on the 15th of April, June, September, and December. For simplicity, assume taxable income equals financial reporting income before taxes.Parent will continue the $2.50 per share annual cash dividend on its common stock.If the tender offer is successful, Parent will finance the acquisition by issuing $170,000 of 6% nonconvertible bonds at par on January 1, 20X1. The bonds would first pay interest on July 1, 20X1 and would pay interest semi annually thereafter each January 1 and July 1 until maturity on January 1, 20Y1.(Note: This is a 10-year bond)This business combination will be recorded using acquisition method and Parent will account for the investment using the equity method. Although most of the legal work related to the acquisition will be handled by Parent’s staff attorney, direct costs to prepare and process the tender offer will total $2,000 and will be paid in cash by Parent in 20X1.As of January 1, 20X1, all of Subsidiary’s assets and liabilities are fairly valued except for machinery with a book value of $8,000, an estimated fair value of $9,500, and a 5-year remaining useful life. Assume that straight line depreciation is used to amortize any revaluation increment.No transactions between these companies occurred prior to 20X1. Regardless of whether they combine, Parent plans to buy $50,000 of merchandise from Subsidiary in 20X1 and will have $3,600 of these purchases remaining in inventory on December 31, 20X1. In addition, Subsidiary is expected to buy $2,400 of merchandise from Parent in 20X1 and to have $495 of these purchases in inventory on December 31, 20X1. Parent and Subsidiary price their products to yield a 65% and 80% markup on cost, respectively.Parent intends to use three financial yardsticks to determine the financial attractiveness of the combination. First, Parent wishes to acquire Subsidiary Corporation only if 20X1 consolidated earnings per share will be at least as high as the earnings per share Parent would report if no combination takes place. Second, Parent will consider the proposed combination unattractive if it will cause the consolidated current ratio to fall below two to one. Third, return on average stockholders’ equity must remain above 20% for the combined entity.If the financial yardsticks described above and the nonfinancial aspects of the combination are appealing, then the tender offer will be made. On the other hand, if these objectives are not met, the acquisition will either be restructured or abandoned.Table 1Parent Inc. Actual Financial Statements for 2020 and Subsidiary Corporation Projected Financial Statements for 2021 Parent 20X0 Actual Subsidiary 20X1 Projected Sales $800,000 $100,000 Cost of goods sold (485,000) (55,000) Operating expenses (219,000) (10,000) Income before taxes 96,000 35,000 Income tax expense (38,400) (14,000) Net income 57,600 21,000 Retained earnings, January 1 23,000 14,500 Add: net income 57,600 21,000 Less: dividends (38,000) (7,000) Retained earnings, December 31 42,600 28,500 Cash 36,200 19,500 Accounts receivable 39,000 13,000 Inventory 26,000 12,000 Property, plant, and equipment 673,000 213,000 Accumulated depreciation (490,000) (28,000) Total assets 284,200 229,500 Parent 20X0 Actual Subsidiary 20X1 Projected Accounts payable 44,600 21,000 Common stock * 190,000 150,000 Paid-in capital in excess of par 7,000 30,000 Retained earnings 42,600 28,500 Total liabilities and stockholders’ equity 284,200 229,500 * Parent: $12.50 par; Subsidiary: $75 par undefinedParent Inc. Actual Financial Statements for 2020 and Subsidiary Corporation Projected Financial Statements for 2021
ACCT 559 DeVry Financial Results of Corporate Consolidation Project Worksheet
Issues and Trends in Nursing
Issues and Trends in Nursing. I don’t know how to handle this Nursing question and need guidance.
Complete and Read the DNR interactive case study. Associate what you have learned in your weekly materials with what was presented in the case study.
After you complete the case study, click on “Create Journal Entry” to reflect upon what you have learned from the case study and related learning materials this week. Compare this case study to your nursing practice and give a similar example from your nursing experience in which you might have run into an ethical situation.
The paper must be five to six paragraphs in length. Always include an APA reference.
I have attached the transcript of the case scenario you will need to reflect upon. Along with that is the rubric for the assignment.
Issues and Trends in Nursing
ACT College Arlington Genetic Health Condition and Porphyria Discussion
assignment helper ACT College Arlington Genetic Health Condition and Porphyria Discussion.
Students must write a response to the prompt below (100 word minimum).
In the initial answer to the prompt, the student must support their
information with an appropriate URL (one source minimum) to document
their answer by providing additional resources to the class discussion.
Class discussions provide a sound board of sorts to reaffirm or clarify
course material.Please type in the Subject line the question number and the example. This will make it easier for other students not to repeat posts. Once
an example has been used for a question it cannot be repeated for
points.****question 1- EGPA, eosinophilic granulomatosis with polyangiitis, marfan syndrome, Cystic fibrosis, spherocytosis, Ocular Albinism,Type 1 Diabetes, obesity, hemophilia, Rheumatoid Arthritis, and Scleroderma
have already been used. cannot use these as an example. cannot use wiki
as a URL- its not credible. Must state WHY source used is credibleDescribe a condition of the human body in laymen’s terms by describing it as though you are suffering from the condition. It must be a condition caused by nature (genetics) that causes damage to cellular tissue (disease, syndrome, mutation, etc). State the tissue type that is affected (can be the major tissue type or the specific tissue type). Also include how your body compensates for this condition to maintain homeostasis (heals) or if the condition is terminal (causes death). This can be completely fictional! (Not real!) But the facts that you base your condition on should be facts. Don’t forget to include a websource.undefinedRequirements: 100 wordsundefinedRequirements: 100 words
ACT College Arlington Genetic Health Condition and Porphyria Discussion
EDU 8250 Ashford Benefits and Drawbacks to Common Core Teaching Discussion
EDU 8250 Ashford Benefits and Drawbacks to Common Core Teaching Discussion.
Week 4 600 Words An important component of teaching and learning is the assessment process. In this discussion you’ll examine how culturally competent current assessments are. Prior to completing this discussion read Joseph (2011), Smith-Maddox (1998), and view The Aspen Institute (2013).Initial Post: Create an initial response that addresses the following:What do you see as the benefits and drawbacks to common core teaching and assessment?Do you agree or disagree with the panelists that common core teaching and assessment is culturally competent? Why or why not?Locate at least one scholarly article that supports your stance. Be sure to cite this article within your response.Consult Scholarly, Peer Reviewed, and Other Credible Sources. This table offers additional guidance on appropriate source types. If you have questions about whether a specific source is appropriate for this assignment, please contact your instructor.Guided Response: Post responses to at least two classmates. In your response, reflect on your classmate’s responses. Questions you might consider in your response include: (Two Response Should be 100 words or more)Do you agree or disagree with your classmates’ stance? Why or why not?What relationship do you see between common core teaching and culturally competent curriculum?
EDU 8250 Ashford Benefits and Drawbacks to Common Core Teaching Discussion
The use of an Organizational Structure
This analytical study is about organisational structures. Organisations are in also kind of formal structures that always targeted to achieve some set goals. For that purposes organisations develop some structures that make organisations move towards achievement of those goals. These structures are can be said as structures with in a wide structure f organisation and these are always decisive in the organisational success. In this study we are going to see what the purposes of all organisational structure are and how the structures are developed. We will also study some set and well defined models for organisational structure development. We will start with definitions of structure and then will find what kind of important role different structure play in any organisation. This study will follow theoretical and analytical approach as we are going to see the analytical study of organisational structures. Definition and Brief about Organisational Structures Organisation can be defined as “Responsibilities, authorities and relations organized in such a way as to enable the organization to perform their duties”. Organizational structure and organizational units defined to work and keep the flow to of work at unit level systems which have separate unit goals. We can say that all formal and informal framework of policies and laws, in which a regulatory organization under its power lines keeps the communications, assigns roles and rights. Organizational structure will decide the method and degree to which authority plays tasks are allocated, regulated, and managed. It’s how the information actually flow between different management levels. This structure depends entirely on the objectives and strategies chosen to achieve them by the organisations. There are Centralized structures, where decisions on the top layer of management is focused and tight control over agencies and departments be applied. In a decentralized structure, decision making power is distributed among offices and departments with varying degrees of independence. Structure analysis or assessment to determine how to develop structure and working strategy that can work together, to best benefit of company’s productivity and its effectiveness to increase profitability. We can develop effective structure plans for the future of the organization based on understanding that 1 People focus on key aspects of their role 2 activities to be reduce as much as possible 3 eliminate the interference or duplication 4 reduce the number of management levels 5 increase productivity Figure One: Organisational structures configuration Source: http://www.provenmodels.com/files/12c0c714f6cde33bc307e678daadcf66/five_structural_configurati.gif Organizational structure consists of such activities as task allocation, coordination and supervision, towards the achievement of organizational goals directed can also view it as a glass or perspective through which people view your organization the environment considered. Many organizations, hierarchical structures, but not all. One other type of organizations were institutions. Organizations can be different in many ways, depending on the structure of your goals. Organizational structure in which the state will run it and do sets. Organizational structure allows to express allocation of responsibility for various functions and processes of various parties including the branch, division, workgroup and individual. Organizational structure affects organizational action has two big way. First, it provides the foundation on which standard operating procedures and other routines. Second, it determines which individuals get to participate in the decision making process, and thus how their views have shaped the organization’s work. Growth, of big business as Ford Motor Company in America’s which largest automaker of the 1920s. Just coming out from temporary suppression of the Great Depression they having their vertical axis, bureaucratic structures as public attention has emerged focused due to it was survived from the effects of World War II. They need the restructuring as reconstruction after war started new economic growth. Which was powering the organizations to increase the size of in terms of sales revenue, personnel, and geographic. With growth, however, came increased complexity. Problem in United States business structure was revealed and new ideas began to appear. Employee motivation studies raise questions about traditional models. Traditional ways to do a work gradually disappeared as the dominant logic started overcome. There was concern that the traditional organizational structure may hinder rather than help, was replaced by promoting creativity and innovation that both were necessary as the century wore on and the pressure to compete globally installed. Assessing the Structure of Management Systems Systematic evaluation of assessment of the structures is organized on bases of the company’s conditions to internal and external environment and industry one is dealing with, and to what extent company has current and future needs. Output based management systems, structures, and processes review is taken in a written report (or series of written reports). Basic purpose of this is to make. Assessment of strengths and limitations of the current structure of the company (with respect to meeting long-term strategic needs) describe and evaluate alternative structures in the long term future of the company needs to meet recommendations to improve the systems needed to effectively support the implementation of the company strategy it is adopting Step in the development and project management structure proposed and changing qualifications of structure is intended to address. We see it with questions like what kind of structure needed to support effective / efficient accomplishment of long-term company strategic objectives. How to structure assessment will be conducted? For this we need to see the structures of three levels. 1. Macro structure 2. Micro structure 3. Support systems Basic steps in the structural analysis are as following steps: Step one: Evaluate the company strategic objectives, work is ongoing, and has dedicated resources. Step two: define the structural requirements for the company to meet strategic objectives. Step three: propose alternative organizational structure and evaluate them against requirements to determine the structural strengths and limitations, and general “expenses” and “interests” of each structure. Step four: Working with company management, selecting the desired future structure of the alternative analysis, Step Five: Transfer a program to help companies move from their current structure next to the structure that will best support its strategic objectives. Mintzberg’s organizational design Henry Mintzberg (1983) made analysis of organizational design and he identified five forms of organization. Though some ideal configurations of these designs do not exist in the real world, but it is good for the guidance of consultants and managers because it provides a framework for understanding organizational structure and design synthesis. Mintzberg defined organizational structure, “the sum total of the ways in which the division of labour to specific tasks is made and then to achieve coordination among them.” Each configuration includes six components according to him. 1. Main factors: it’s about the people directly to the production of related products and services. 2. Strategic apex: it’s about serving the needs of those who control the organization. 3. Middle line: its focuses that managers keep in touch with the top of the strategic core as operating needs. 4. technostructure: analysts who design, plan, change or instruct the core operating needs. 5. Support staff: professionals who provide support to organizations outside of the operating central activities. 6. Ideology: traditions and beliefs that make a unique organization. Components of this division are related by four important aspects of Authority, Working materials, Information and Decision Processes. All the Structure depends on its organization, its members, power distribution, environmental and technical systems. While the circles like the constellations work is independent of those decisions on the appropriate level in the hierarchy of their work. These groups range from informal to formal. Mintzberg made that these consultations are based on components used, contemporary needs of work and coordination mechanisms. He made the five settings: Simple structure: Entrepreneurial setting: based on direct supervision of the strategic top, CEO etc. Machine bureaucracy: in large organizations the processes rely on standardization work by the techno structure. Professional bureaucracy: in Professional Services where there is Standards based professional operating in the core according to skills and knowledge. Divisionalised Form: it’s in Multidivisional organization that relies on standard output and where middle line is independent representative in conduct. Adhocracy: its project based organization, very organic with little formal structure, relies on mutual adjustment as the key coordinating mechanism within and between these teams of project. Later Mintzberg (1979 ) added two more forms Donation Form: based on standardization of norms where coordination occurs normally is kept in ideology or faith based. Political Form: There is no coordination predominantly and the formation is controlled by the union base. There are also six coordinate base mechanisms that is mutual compatibility (among core, coordinated among his people, the only means under very difficult conditions) the direct supervision of (from top to core) standardization of work processes by technostructure core standard output (not what is done but what will the result) Skill standards (working standards) – standardization of norms (a set of shared beliefs) While Some design parameters that can be changed there. These fall into several categories like Specialty Work, Official Behaviour, Compulsory Training, Planning always ahead of time and control. Whether it is vertical Decentralization or horizontal. Factors effecting Structure Choice There are some situational factors that influence choosing design parameters and vice versa. As if we see age and size the older, more formal the structures behaviour is similarly the larger more formal behaviour adopts. 1. Technical systems 2. Is more, the more official and administrative work 3. More complex, more elaborate administrative structure 4. Bureaucratic structure of the core automation operating office moved to an organic 5. Environment: More dynamic than the organic structure 6. More complex, more decentralized structure 7. More variety of markets, greater tendency to divide the market based on units 8. Extreme hostility drives centralized structure temporarily 9. Differences in contact work environment for different constellations 10. Power 11. More focused and more foreign control of the official structure 12. Who needs the power boost centralized structures 13. Fashion Day benefit structure In these six basic settings a simple structure: just some of the core operating and senior management – Machine Bureaucracy: Government with more detailed technostructure and support. – A professional bureaucracy: the standard of skill and not the processes, and hence greater support technostructure – Form divisionalized: Several dinner – Structure – adhocracy: This is for companies that need to structure the project, the creative team dominated the drag to work do. – Amount: Drag to evangelize, loose parts of the work, little expertise, often very young company Each arrangement represents the force that makes the organization to be structured in different directions. For example, worker wants to drive in way of their control over work. Therefore, they favor a professional bureaucracy based on skill standards. Structure selected depends largely on the powers within organisation. For Mintzberg (1983) this classification is based on the assumption that formal and informal structures are intertwined and often indistinguishable from one another. Formal structures evolve over time and changes in the structure of the official unofficial. This model provides a possible structural synthesis is important literature. Model does operational activities designed to help enterprise (again) to not offer it lacks a normative framework. This Model depends on the potential factors that affect the structure. Theory faces several possible methods of problems: for example how it may be just one factor out of the complexity of reality and how these factors do to one another. Most organizations work in a dynamic and complex environment, thus some limits of the relevance of this model operate. Operational organization and informal organization Organizational structure cannot be set simultaneously with reality, evolving operational in practice. Such a difference in performance is reduced when developing. Organizational structure work to prevent mistakes that may be a result of cooperation prevented the completion of orders in a timely fashion and within budget and resources. Organizational structure must be adaptive to the process conditions, and efforts aim to optimize input to output ratio. This is the main difference between operational organization and informal. Hierarchical organization Flat organization Organizational structure of ancient hunters and gathering of tribal organization through a very royal and religious power structures to industrial structures and post-industrial structure of developed today. organizational structure matter of choice when the 1930s, riots began as a theory of human relations are known was intended, there is still denial of the idea structure is an artefact, but instead advocate a different type of structure, which requires knowledge, and comments employee may be given greater recognition. “However, different views emerged in the 1960s , shows that the organizational structure “foreign phenomenon is caused, rather than a result achieved.” In the twenty-first century, organizational theorists such as Lim, Griffiths, and Sambrook (2010) again suggested that the development of organizational structure largely dependent expression strategies and behaviour management and employees as distribution of power between them limited and influenced by their environment, and outcome. Types of Organizational Structure The structures in majority of organizations are smaller and best work for solving simple problems. Strategic leaders of organisations can make important decisions and most times communication is made by one person in conversation. This is always practical for new business to make possible the growth and development under the control of founders. The charismatic power and conventional domination of the authority is defined by the Max Weber as feature of these early starts. Bureaucratic or Administrative structures Weber gives the relationship (1978) that “a fully developed administrative mechanisms compared with other organizations exactly as does the machine with non-mechanical modes of production compared.” Accuracy, speed, non-ambiguity, follow stringent, reducing friction and material and personal costs in this highly bureaucratic system as state is good example of this. Bureaucratic structures a certain degree of standard. They are better for more complex or large-scale organizations is appropriate. They usually adopt a long structure. The thing about all the administrative structure is not. Very, very complex and useful structures, hierarchical organizations, primarily in organizations is long. Functional Structure Functional organization within the sector employees tend to perform a set of specialized tasks, for example, is the engineering department employees only with software engineers. This leads to operational efficiencies in the group. However it can also lack of communication between functional groups in the organization will lead the organization to build and inflexible. As a whole, an organization is operating as the best producer of standard products and services in large volume and low cost is suitable. Coordination and specialization of tasks are focused on the structure function, which produces a limited amount of products or services effectively and predictably. In addition, further efficiencies can be realized as functional integration of their activities organized vertically so that the products are sold and distributed quickly and cost-effectiveness. For example, small business can start making the parts for their production instead of procuring it from outside organization. But not only benefit employees but also for religious organizations is needed. Divisional structure Also called “product structure”, group divisional organizational structure, each function section. Each section within the divisional structure contains all the necessary resources and functions within it. Units can be from different parts of the classified. There could be made based on the distinction (section section United States and Europe Union) or on geographical product / service based (different products for different customers: the family or company).Another example, car companies may be a divisional structure, Department for SUVs, another division for cars subcompact, and the other part is for sedans. Each section its sales, engineering and marketing have. Structure Matrix Matrix structure, function groups by both staff and product. This structure can combine the best of both structures separately. Most organizations using matrix team of workers to do work, in order to take advantage of strengths, as well as make up for weaknesses, functional and decentralized forms. For example, a company that can produce two products, “product” and “product B”. Using a matrix structure, the company functions within the company is organized as follows: “product” sales, “product” customer service “product” accounting, the “B product” sales, “Product B” services to customers Section “B product” accounting. Matrix structure is among the purest in the organizational structure, a simple network emulation discipline and order in Nature showed. Weak / Functional Matrix: Project Manager, with only limited power is assigned to oversee cross-functional aspects of the project. Functional managers maintain control over their resources and areas of the project. Balanced / function matrix: the project manager is assigned to oversee the project. Power equally between the project manager and functional managers is shared. However, as the most difficult system to maintain the power-sharing proposition is elegant. Strong / Project Matrix: Project Manager primarily responsible for the project. Functional managers provide technical knowledge and resources as needed. Among the matrix, not the best format there is always successful implementation depends on the purpose and function of the organization. Circle organization Planar structure is common in entrepreneurial start-ups, university spin-offs or small business in general. As the company grows, however, it is more complex and hierarchical, leading to an expanded structure, with more levels and offices. Often, it bureaucracy, the most common structure in the past lead.It is still, however, related in the former Soviet Union and China, as well as most government agencies around the world. Shell Group is used to show the kind of bureaucracy: Top heavy and hierarchical. This includes various levels of command and duplicate existing services companies in several areas. All of these skins made concerned the market changes, leading to their incapacity to grow and develop. The main reason for the failure to change the structure of the Company became a matrix. Starbucks is one of the large organizations that have successfully developed many supporting the structure matrix has focused its strategy. The combination of design based on product performance, with employees reporting to the ends. Build team spirit, because the company employees in their decision-making and training them to develop both hard and soft skills. That makes Starbucks one of the best in customer service. Some experts also multinational design, common in companies, like global Procter