Is your PayCheck not Gittin' 'Er Done Lately?

While You are Raising Family, and Making Do ...
[SOURCE]

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MooPig's "Duct Tape and Marshmallows Department of Theory and Speculation"

**Second Look :: a MooPig Disaster Film ReRun**
W
by Pat Darnell and the Chubbies

It may surprise some, but past President Dubya might have been correct. Yes, it might have been a twist of fate, but his move to invade Iraq will be looked at from the future with disbelief, and astonishment, for its eloquence and emotion -- defined best as a combination of dread and veneration.

Quantum has come to mean everything Peter and Murphy held together with duct tape, and marshmallow to fill the voids. Great stuff our quantum zeal; would it be one day explained as human error? ... Spheres of human error actually turning out correct? This is the premise looked at today by MooPig's "Duct Tape and Marshmallows Department of Theory and Speculation."

It occurred to MooPig Cinema Review Group after reviewing DVD releases of "W" that they should pass on to the DTandM Dept of Theory and Speculation a simple argument for the "supposed betrayal of Americans" by Prez'dent Decider G Dubya. It was not betrayal.

It would appear that in a second look, George W's end-run along the Baghdad Highway is possibly the most effective ever event leading to a "quantum" fall and sink fake-out, that really burned and melted, shocked and awed, causality in effective palisade built to fence perfectly shiftless harbinger terrorist cells -- carnality to near fateful mass destruction of all things living, actual in producing Quantum Weapons of Mass Confusion abating enemy terrorists. George W left those cheap-shot terrorists dumbfounded.

That it could have been an idea birthed from imbecilic wanton behavior makes all thinkers wonder in themselves: is it possibly inspired by authority, and by the sacred, sublime? ... a gift shovel passed to the Court Jester?

No? How then does the awe of kings of turds in the sands, rise out of their courts, so that all who speculate, on both sides whisper in awe: "how does this imbecile hold on to that smoking hot woman Laura Bush?"

Some would agree randomness displayed in the George W administration could only have been invented during years when George was a frat boy. Back when in his propensity to party down, might he not have had enough blow one evening, to permanently create in his brain, a trail of dendrites embedded there?

From imbibing, that in the words of late, beloved author Douglass Adams: "a drink the likes of is more potent than a super-nova," -- did Dubya characterize himself as a drunkard without limit... a once randomized Inter-Galactic Gargle-Blaster night for Georgie Boy is very possible; probable and conspicuously eminent. W won the night, and set in motion the flank march of all flank marches.

So that later in the company of the Kings of Sand, George W compromised his wife and girls' honors only for a moment in time and in space, when he had to drop trousers and compare members with the princes and kings of the sands. It was decided then that Georgie boy was hung like an antique Texaco gas pump hose... so that no one challenged conjugal rights to his bride, thenceforth.

So that-- One day in his future as the uninterrupted son of the President-previous by a similar name, as President and Commander-in-Chief of the Free World, George W parenthetically swallows the morning air, while Klingon's are circling His-Anus, and Dick Cheney is licking his master's ears, and slavering all over his master for a morning walk before his half-dozen bacon, cheese, egg omelets ...

... an idea hits W from a night long ago in a faraway place, when he walked all the way from a party at his college Frat-house to LL Beans' 24 hour store. He woke up next to the Kayaks, remembering neither, and had to pan handle for phone money to call someone to come and get him. His dad arrived and said, "I am your Father."

It turns out, quantum player Dubya is able to skip much of the Hooo-Haaaa involved in Presidential superlative because of his time spent helping his dad's haunt of the premises. He goes right to the point: "Storm Baghdad, yes that will get them," he shouts.

Regardless, this led to many quantum crowning moments, definitive W-isms... and invited all junkies, wino's and habitual purveyors of C-drugs, worldwide, participation in a first ever thought process only available to that genre.

When later, for instance, W showed up in New Orleans thinking Katrina was invitation to a huge party serving Hurricanes.. did he not roll up his shirt sleeves and make like a true recovering alcoholic, and dive into the lives of destitute victims? Yes he did. Did he not realize at that defining moment that he had found "THE" weapon of mass destruction? "Hurricanes are WMD's, no? Fool me once; fool you twice.. you know," said a refreshed Prezident W.

He, W, in his service to the frail, sick lame and hapless, rephrased his occupation of New Orleans in the absence of logic, to be in the future three-crowned "Quantum Thinker of All. Conqueror of Baghdad. Father of Quantum Politics."

MooPig invites all to go see, or rent DVD of "W." It makes the night seem less like night.
_______________
W -- WINNER "PENGUINS OF IRONY" AWARD TWO YEARS IN A ROW

There may be no joy in Japan for JavaJoy

Patrick Darnell

Select a region of the world (not North America) where you feel a market for high-end coffee brewing equipment exists. Beginning with your knowledge of domestic data sources, research your selected region using the Cybrary and the Internet. Summarize your search strategy and research results.
Hank has doubts that funds will be available to contract with an external research organization. He asks if you would be able to perform adequate marketing research by yourself using information on the Internet. (CTUOnline: Task Detail 2006)

Title: JapanJoy

Introduction

Budding, embryonic and emerging describes Japanese coffee-brewing markets enticing JavaJoy to pursue. The Japanese population buying attitudes may be transforming a little toward convenience-seeking, departing past Spartan, Zen, humble-seeking. I ask is there available to JavaJoy international research basis supporting growth potential for USA based retail groups in Japan? Pieces here and there, scattered about, make the toil high priority and labor intensive. The mission to discover associations, institutions, societies, editorial boards, and efficient subscriptions is to reckon the deeper grounds for growth.

I have found shopping out functional marketing tools for international ventures for independent region Japan, claims high prices. Sprouting practical sources from very start is easier said than done.

Contriving limit hypothesis’s about international regions, like Japan, often come out as conjecture, biased and otherwise less-than qualitative sourced. Tunnel vision opinions and ambivalent generalizations come ready-made from incomplete history, and stilted associations stemming from one-sided interviews during, say, post-war reconstructions. If quantitative documentation exists, it is embedded in research techniques that are patent process of international marketing researchers. It is difficult to wrestle from multinationals what is their livelihood.

Technique for marketing research outside USA has many implicit land mines, and explicit barriers. If a successful marketing researcher, like Kraft International, Nestle and perhaps Hilton were actually sharing freely its international coffee sources and supply business information on the internet, those groupings would be soon out of business. So multinational corporate effectively builds a moat around a fortress for itself.
Just as JavaJoy is unwilling to post names and addresses of its entire supply chain for all to see, also others humbly take a back step to sharing information over the internet. In a catholic case for JavaJoy Inc, making sound judgments’ about sectors outside USA, less is not more. If JavaJoy does not expect funds enough to hire a successful international marketing group, it will have to wait until it is better suited financially.

Discussion: Coffee is 99% H2O

As a jump off point, I ask: what is the condition of the tap water in Osaka, Japan? Information is embedded in research techniques that transcend browsers we use everyday, but somewhat obtainable up to a point. The first stage search is “potable water, Japan, Osaka...” and produces good results. For instance:
Freshwater supply is the most important prerequisite for sustaining human life and achieving sustainable development. UNEP-IETC, In May 1991, UNEP's Governing Council took a decision to further strengthen UNEP's role in sustainable urban and freshwater basin management by calling for the creation of an International Environmental Technology Centre (IETC). The Centre was inaugurated in October 1992 in Japan and its offices in Osaka and Shiga officially opened in April 1994 (UNEP, 2004).

Tap water is the main ingredient of fresh-brewed coffee. Water quality may influence buying impulse of the potential JapanJoy consumer. In European sectors a record reports:

“Wyndham James, Progreso's managing director, said: ‘We definitely think there is room for us in the market. This is a bona fide commercial venture. We will be launching smart, contemporary outlets that provide consumers with fantastic coffee and help growers through ready-made retail outlets’" (Economist; 2006). Progreso has a unique process that “helps growers.”

Therefore if I ask: what is the condition of tap water in Ethiopia, because much coffee is grown in Ethiopia, interesting combinations appear in non-commercial web-sites.
Martin Walshe, Senior Water Adviser at the UK Department for International
Development (DFID), said:

"The importance of water and its fundamental contribution to sustainable development is now recognized, but the contribution of water to poverty reduction will only be realized if it is set in the broader context of social and economic development and environmental improvement. At a regional level groundwater is of huge importance in Africa, Asia and Central and South America.
Nationally, countries from Palestine to Denmark are dependent on groundwater and
examples of local reliance can be drawn from Mexico City to Ethiopia" (Vanguard
June 10, 2003).

Surprisingly, loops of strange coincidence do not stop there. My next limiter in topic search is of course a huge coffee middlemen Starbucks, who is in today news being sued by Ethiopian coffee growers.

Abstract: This article describes a dispute between the coffee giant Starbucks
and Oxfam. The Fairtrade movement to certify ethically-grown coffee has caught
on with consumers, so when Oxfam accused Starbucks of cheating Ethiopian
farmers, customers responded angrily. Starbucks denies the charges and counters
that it buys more Fair-trade coffee than anyone. (Economist; 12/2/2006)

At this point in finding a good source for Japan coffee buying habits, a counter-productive issue interrupts continuity. Researching a sector market for international expansion requires “Buy-in” to numerous associations, organizations, watch agencies, and providers of organized research nickel and dimes marketing effort to death.

Every internet site introduces persistent links and notes one can investigate, but for a fee. Not everyone is librarian science intellect, and many searches lead to many dead ends in secondary sources. I venture to concede doing international survey in-house is counter-productive, because quantitative primary research is needed, opposed to secondary Internet style analysis. This concludes my introduction; are there any questions?

So, the question becomes “How difficult is it to identify a regional coffee buying behavior?”
1. Were you able to find useful sources of data on the buying behavior for your product in that region?
Key consideration: The stakeholders and owner are not confident enough to spend funds on a qualified international market research partner; I refer to as Marketing Research Consultant, MRC.
Confidence is low already. How is some not-so-familiar aspect of secondary research somehow going to improve confidence? Yes, I have found some useful sources of data to further discourage forming a JapanJoy branch. It is difficult at this time to find useful secondary sources for coffee buying behavior in Japan.
Scouring the various sources, has initially given little more than antagonisms, and self-loathing. Let’s go back to Kraft International. Kraft International campus was built as it stands today in Northbrook, IL since late 1980’s. Kraft Foods is built on a simple held patent of how to process ingredients to make cheese that is an altogether synthetic food group. The beautiful Kraft International HQ that they built is testament to a very successful united global market research effort. As I once applied there, do you think I even could get my foot in the door? No, I was not allowed even to visit their library. So I am reticent about Kraft sharing today.
If, unfortunately, wrestling information from Kraft Intl is dead-ending illusive, then moreover, giant multinational corporations everywhere are in various stages of winding down or introducing segment market coffee products worldwide, based on their costly, primary, and controlled group research. Any news released from a MNC coffee related marketing venture is stale tales. Kraft and others releases news only in self-interest, and why not?
Furthermore, as mentioned the push-back is also energetic as poverty-stricken regions looks for criteria guiding real-time futures. It turns out Ethiopia is trade-marking its “famous brands of beans” in the faces of the middlemen, Starbucks, who skirt around new policies like Fairtrade.

Discussion: no JapanJoy

I strongly regard Japan is never going to buy retail coffee paraphernalia from JavaJoy International since Japan is effectively investing much in Ethiopia’s potable water and sanitation recovery. Ethiopia therefore will no doubt become a first level trade partner with Japan. It will supply raw food to its benefactor, including coffee bean, with its new irrigation and sanitation systems, developed by Japan for its own CoffeeJoy Luck Club retail markets.

2. Did you generate enough data to support a strategic initiative into that region?
Key consideration: What makes a culture drink fresh-brewed coffee?
The recent market testing activities of the Oxfam Organization and its new partners is in advance of JavaJoy International bid for the Japan independent sector market. There is no strategic initiative to enter Japan coffee products market with retail products. The only way in is with raw beans or OEM patents. Japan traditionally controls imports in the Nippon Kiritsu, meaning umbrella of MNC that is Japan industry. If new generation Japanese want fresh-brewed coffee, Nippon will control its own bean and water.
If JavaJoy has OEM strategies and introduces a patent for brewing, then the Nippon Kiritsu may address the possibility of allowing coffee related imports. JavaJoy might be called in to collaborate.
Should there have been one good source that correlates JavaJoy in its JapanJoy International storming for the in-house marketing team, that search will have included joining the fee-based following Japanese internet sources: Associations · Trade Councils · Events and Shows · Trade Magazines

A better search will have included additionally access to primary search:
International consumer Research, Product life cycles, Ability for Regional consumer affording JavaJoy gourmet coffee systems

At this juncture it may help to show the actual regions as segmented in UN based
documentations. What are the global Regions? Global regions are loosely defined
as “a synthesis of country clusters...” where Japan is an independent relative
member. The USA is included in the Anglo Region (Griffin, Pustay, 2006):
Regional Clusters:
· Anglo · Latin America · Germanic · Latin European · Nordic Near Eastern · Arabian · Far Eastern
Independent clusters:
· Brazil · India · Israel · Japan
(Griffin, 2006, p 103)

3. What is your recommendation to Hank on how to research the international market?
Key consideration: Going International is at what stage of actualization for JavaJoy Inc?
It is common for Owner/ Managers to fail to set deadlines on all decisions and if made rarely stick to them. In our case finding missions, for best region has no time limit stated. The imposition of due dates is however mandatory for the research of going international. Because the event is costly and demands much attention, due dates are more critical.
The Marketing team led by the research must enforce push-back and delegate tasks, and schedule steps leading toward obtainable objectives. Recommended for now is to say marketing research for incursion of Japan should be tabled. No more valuable time should be spent on Japanese buying habits. Further work in this sector is counter-productive. Other international regions will prove more conducive to JavaJoy Inc middle market temperament.

References:

Brussels, (23 August 2006) European companies set to increase their R&D Investment over the next three years, Commission survey shows

Economist; 12/2/2006Storm in a coffee cup, Vol. 381 Issue 8506, p66-67, 2p, 1c Article COFFEE FARMERS ETHIOPIA STARBUCKS Corp. DUNS Number: 030327733 OXFAM Organization FAIRTRADE Foundation

Griffin, and Pustay (2006), p 103, Simcha, Ronen and Oded Shenkar, Clustering countries on attitudinal dimensions: a review and synthesis, Academy of management review, vol 10, no 3 (1985) p 449

Nicola, Clark, (11/15/2006) Tassimo scales back work after sales Disappoint, By: Clark, Nicola, Marketing (00253650), 00253650, 11/15/2006 Database: Section: News Kraft is slashing marketing activity for its Tassimo coffee range following poor sales.

UNEP Gigiri, (11th – 13th March 2003) UNEP / DGDC / UNESCO / UN-HABITAT / ECA ASSESSMENT OF POLLUTION AND VULNERABILITY OF WATER SUPPLY AQUIFERS OF AFRICA CITIES Benin, Burkina Faso, Côte d’Ivoire, Ethiopia, Ghana, Kenya, Mali, Niger, Senegal, Zambia LAUNCHING WORKSHOP Nairobi, Kenya,

Vanguard HEADLINE: (June 10, 2003) Nigeria; UNEP Urges Action to Better Manage the Globe's Groundwater’s LOAD-DATE: June 10, 2003

GI, Going International

By Patrick Darnell
Your presentations were very well received. Yet, having no previous work experience with moving into international markets, you think it might be best to contract with an external service to research international markets. In the discussion board, meet with your marketing team and discuss the following challenges ahead of you. (CTU, Task Detail; Dec 2006). Consider and discuss the following:

Title: Going International, GI (SAP; 06/01)

1. What are the key considerations in choosing such a partner?
Key consideration: Is it profitable and will it add value?
Most USA based companies go forward in international markets because costs of materials, components, assemblies and real estate often is less than in US. In JavaJoy desire is to “look” at international opportunities and risks. Could it turn out that the firm has a high “ratio of outsourcing?”
Paul Strassman says, “A company’s outsourcing ratio [is] defined as purchases divided by sales...” The worksheet Strassman provides “only indirectly computes amounts a company purchases.” For most company decisions to Going International, GI, effort is related to “basis for decreasing taxation” liabilities (Strassman, Paul A; March 2005).
Without more contextual information, reasons for owner Hank Sanchez’s brainstorm to go international is assumed to “add value via tax savings... and that includes payroll, depreciation, cost of interest and taxes, plus all profits”(Strassman, Paul A; March 2005).
2. What would you expect of them?
Key consideration: “What portion of its internal business controls” is JavaJoy willing to give up for international growth (Para. Strassman; March 2005)?
Strassman warns “Unfortunately, none of generally accepted accounting or financial reports reveals how much a company has placed its business functions in hands of suppliers.” I find international expansion to be a natural evolution for JavaJoy GI. I also believe there are numerous suitors vying for opportunity to share in risks, costs and profits of the coffee brewer.
Would the future partner be very willing to divulge annual expenses and its debt or litigation, in transparency as known in negotiations? Transparency on JavaJoy’s side is “labor and directly related expenses, depreciation costs, interest costs, non-op costs minus expenses, special income, subtracted losses, income taxes, and other income” (Strassman, Paul A; March 2005).
Costs divided into the net sales will give a ratio: if it exceeds 50% the ratio will have meant JavaJoy GI releasing greater portions of control to suppliers international or otherwise.
Determination by using risk aversion ratios is the best way to approach an outsourcing market research partner. It will set the grammar of negotiations when expectations are reviewed with prospects.
3. How would you go about finding such a partner?
Key Consideration: Where does coffee come from?
The “innovations in global commerce have lowered costs and expanded the reach of purchasing transactions” means JavaJoy GI probably has already trans-national pipelines (Strassman, Paul A; March 2005).
Chief Information Officers are key personnel for deciding on an international research partner. Innovation in information technology is a major indicator for merging with any other company. To be a “strategic” partnership, JavaJoy GI will be obliged to look at costs of “intra-organizational matters from those that deal with suppliers to customers” (Strassman, Paul A; March 2005).
Once biggest and best, and most efficient supplier is found, JavaJoy has opportunity to find out if they are involved in international market research or have it in their sights. Outsourcing market research is a very good item for opening up vertical markets with their new prospect. Also cost reductions can be realized as the relationship becomes more transparent.
4. What would your selection criteria be?
Key consideration: So far high price of JavaJoy Inc products has limited growth.
“The JavaJoy product line is very well known and highly respected in coffee industry but, due to its high price JavaJoy has had limited success” (CTU, Task Detail, 2006). Selection for a GI partner is based on the vision statement Hank Sanchez, JavaJoy Owner, has developed. Marketing forecasts will have included research into these categories:
· Company must grow
· How can this growth be accomplished
· What are possible alternative approaches
· Which are best strategy/ approach
· What growth can be anticipated
· What are threats to growth
Moreover, ultimate decisions concerning “how to grow” constitute strategic planning; providing accurate and timely information, and supporting strategic planning process. To provide the answers, the potential partner must appear willing and able to provide and deploy control for gathered data and developed information about:
· Current market size
· Growth potential
· Buying habits
· Distribution channels
· Competition
· Cultural diversity
· Costs versus added value
5. Is marketing research process you have learned applicable partly or wholly in this JavaJoy GI effort?
Key Consideration: With his new market growth vision as the driver, Hank wants to “recast his 5-year strategy to take advantage of expanding markets,” and has decided international incursion is a remedy (CTU, Task Detail; Dec 2006).
Discussion: Learn > Plan > Deploy
Learn >> we have been learning frameworks of market research, and those lessons will provide structure to facilitate as we search for an international research partner. The firm is not looking for another middleman partner, as JavaJoy GI is already high priced. The method then is in applying what has been learned to what will be international strategic planning with all contingency. Define general research areas as primary and secondary. Qualify proposed questions for each area with qualitative research. Apply 6 stages of the marketing research process in extensive research.
Plan >> Clarifying the Research Question ~ Proposing Research ~ Designing the Research Project ~ Data Collection and Preparation ~ Data Analysis and Interpretation ~ Reporting the Results ~ (Cooper & Schindler, 2006, p. 86)
· Can JavaJoy survive in international high-end coffee brewing markets?
· What are trends in coffee consumption?
· How will competition measure up in international markets?
Deploy >> thus, JavaJoy GI will have found a partner who will have capacity in delivering:
• Product acceptance
• Coffee consumption
• Competition
• Regional analysis
• Global partnerships
• Financial
Marketing campaigns
• Primary Research
• Secondary Research
• Qualitative Research
• Quantitative Research
• International Research Companies
• e-commerce transactions
• Automated marketing campaigns
• Full reporting capabilities
• Surveys
• Interviews
• Internet Research
• Analyze
• Reduce
• Interpret
• Develop Website Catalog
• Recommend (CTU, DB; Dec 2006)
6. Is it more cost effective to do research yourself?
Key Consideration: Core Competency of JavaJoy Inc...
“Because of the ease of use of [International Financial Reporting Standards, IFRS] software, even students who lack technical expertise can work with the system in a structured way, and I can finally concentrate on my core competence as a physician, says Gerhard Polak, Manager and Publisher, on Going International”(SAP; 06/01).
JavaJoy GI can learn from every GI industry some fundamental lesson. JavaJoy is not an international marketing firm. Historically, JavaJoy takes bean and grinds and brews it to perfection.
I am certain that rummaging around for a suitor to partner up with is the only answer that will have most positive impact toward implementing growth and expansion visions of Hank Sanchez and JavaJoy GI.
Once its immediate business-system needs are satisfied, JavaJoy GI will investigate additional ways in which it can benefit from hiring consulting groups. The result will be praises for its professionalism and responsiveness to global outsourcing. JavaJoy GI will continue in its role as partner exploring how the solution can further improve its global markets doing business overseas.

References

Cooper, D and Schindler, P; (2006) Marketing Research New York, NY: McGraw-Hill Companies

CTU Online, (Dec 2006) Small Group Discussion Board, MKT350-0604B-03, JavaJoy Inc

CTU Online, (Dec 2006) Task detail, MKT350-0604B-03, JavaJoy Inc

SAP 50 077 808; (06/01) GOING INTERNATIONAL Business One Promotes Medical Training, sap com contact sap

Strassman, Paul A; (March 2005) Outsourcing: what ratio is right, Baseline, 2001-2006 Ziff Davis Publishing Holdings Inc, baseline mag international

Accounting Mixed-costs Mastery

MEMO
Company: Claire’s Anteeks, Incorporated
Date: June 12, 2006

To: Sheepsmell Compostholestoy, CPA; Accounting Manager at Claire's Anteeks
From: Patrick Darnell, CBW and BMW

Subject: Historical Marker – Mixed Costs Mastery

Refer: Changing the course of business for Claire’s Anteeks, Incorporated, by determining the fixed and variable portion of each mixed cost such as utility costs, maintenance costs, and beyond.

Dear Mr. Compostholestoy:
The gift of Accounting Management is not to be taken frivolously. In the business of increasing the efficiency of manufacturing and non-manufacturing numerations the result is only limited by the specificity of the query. Mixed costs are a semi-fixed-cost “plus” semi-variable-cost classification that algebraically can define the future of Claire’s Anteeks.
With mushrooming competition coming in from the globalization of manufacturing, Claire’s Anteeks may use now its new technology of mixed cost corollaries to maneuver through the ensuing storm.
Never look the gift-horse of “accounting by managerial inquiry” in the mouth, without first considering the source. Benefits to be achieved are the “higher level” of care by Claire’s Anteeks special employees and managers, who want to achieve best operating practices.
Frankincense and myrrh may only be tree sap, but like the gifts of managerial accountancy they are more precious than gold.
We in accounting management are recommending further classifications of internal costing strategies, using mixed costing technology. Internally at Claire’s Anteeks, our non-manufacturing costs and manufacturing costs can be flexible or capacity driven.
Direct and indirect costs organized by categories for “planning and evaluating” will benefit in-house security, and will make certain continuing growth and improvement of Claire’s Anteeks. Please read the following to see why I am so confident you will find compelling reasons to seek various cost strategies.

Yours truly,
Patrick Darnell
Ps. Your invoice is in the mail.