ACC345 Financial Statement Analysis Discussion homework: Nonrecurring items Review the financial statements of Starbucks Corp. for unusual or nonrecurring items. Was there a write-off of a segment of the business or a reduction in workforce that was charged as a nonrecurring item? Were there any other items that management claims are nonrecurring? What reasons might management have for making the decision on a large write-off charged in the current period? Please include reference. Due date: 07/20/17 – 4AM, EST. Additional References Brown, Christopher and Thornton, Mark (2013). How Entrepreneurship Theory Created Economics, Quarterly Journal of Austrian Economics, 16(4), 401-419. Bula, Hannah Orwa (2012). Evolution and Theories of Entrepreneurship: A Critical Review on the Kenyan Perspective, International Journal of Business and Commerce, 1(11), 81-96. Bygrave, William D. and Hofer, Charles W (1991). Theorizing About Entrepreneurship: Entrepreneurship: Theory & Practice, 16(2), 13-22. Carvalho, L. & Martins, P. 2014. “Entrepreneurship and Innovation in ICT Companies: A Picture of ICT Sector Applied to a Small European Economy” in Ordóñez de Pablos, P. (Ed.). 2014. International Business Strategy and Entrepreneurship: An Information Technology Perspective,Hershey, PA: IGI Global. Casson, Mark; Yeung, Bernard; Basu, Anuradha; Wadeson, Nigel (2006). The Oxford Handbook of Entrepreneurship, Oxford University Press. Choo, Stephen and Wong, Malvin (2005). Entrepreneurial Intention: Triggers and Barriers to New Venture Creations in Singapore, Singapore ManagementReview, 19(2), 1-5. Cromie, Stanley (2000). Assessing Entrepreneurial Inclinations: Some Approaches and Empirical Evidence, European Journal of Work and Organizational Psychology, 9(1), 7-30. Danko, S. (2005). Crossing educational boundaries: Reframing entrepreneurship as a social change agent. IntEnt, Guildford: University of Surrey, 1-13. Gaglio, Connie Marie (2004). The Role of Mental Simulations and Counterfactual Thinking in Opportunity Identification Process, Entrepreneurship: Theory & Practice, 3(3), 242-257. Heuer, Annamária and Kolvereid, Lars (2014). Education in Entrepreneurship and the Theory of Planned Behavior, European Journal of Training & Development, 38(6), 506-523. Ireland, R. Duana; Reutzel, Christopher R; Webb, Justin (2005). Entrepreneurship Research in AMJ: What Has Been Published, and What Might the Future Hold? Academy of Management Journal, 48(4), 556-564. Jungwoo L.& Runge, J. (2016). “Adoption of Information Technology in Small Business: Testing Drivers of Adoption for Entrepreneurs”.  Journal of Computer Information Systems, 42(1), pp. 44-57 | Published online: 01 Feb 2016. Kuratko, Donald; Morris, Michael; Schindehutte, Minet (2015). Understand the Dynamics of Entrepreneurship Through Framework Approaches, Small Business Economics, 45(1), 1-13. Kautonen, Teemu; Gelderen Marco; Fink, Matthias (2015). Robustness of the Theory of Planned Beh.

1. ACC345 Financial Statement Analysis
Discussion homework: Nonrecurring items
Review the financial statements of Starbucks Corp. for unusual
or nonrecurring items. Was there a write-off of a segment of the
business or a reduction in workforce that was charged as a
nonrecurring item? Were there any other items that management
claims are nonrecurring? What reasons might management have
for making the decision on a large write-off charged in the
current period?
Please include reference.
Due date: 07/20/17 – 4AM, EST.
Additional References
Brown, Christopher and Thornton, Mark (2013). How
Entrepreneurship Theory Created Economics, Quarterly Journal
of Austrian Economics, 16(4), 401-419.
Bula, Hannah Orwa (2012). Evolution and Theories of
Entrepreneurship: A Critical Review on the Kenyan Perspective,
International Journal of Business and Commerce, 1(11), 81-96.
Bygrave, William D. and Hofer, Charles W (1991). Theorizing
About Entrepreneurship: Entrepreneurship: Theory & Practice,
16(2), 13-22.
Carvalho, L. & Martins, P. 2014. “Entrepreneurship and
Innovation in ICT Companies: A Picture of ICT Sector Applied
to a Small European Economy” in Ordóñez de Pablos, P. (Ed.).

2. 2014. International Business Strategy and Entrepreneurship: An
Information Technology Perspective,Hershey, PA: IGI Global.
Casson, Mark; Yeung, Bernard; Basu, Anuradha; Wadeson,
Nigel (2006). The Oxford Handbook of Entrepreneurship,
Oxford University Press.
Choo, Stephen and Wong, Malvin (2005). Entrepreneurial
Intention: Triggers and Barriers to New Venture Creations in
Singapore, Singapore ManagementReview, 19(2), 1-5.
Cromie, Stanley (2000). Assessing Entrepreneurial Inclinations:
Some Approaches and Empirical Evidence, European Journal of
Work and Organizational Psychology, 9(1), 7-30.
Danko, S. (2005). Crossing educational boundaries: Reframing
entrepreneurship as a social change agent. IntEnt, Guildford:
University of Surrey, 1-13.
Gaglio, Connie Marie (2004). The Role of Mental Simulations
and Counterfactual Thinking in Opportunity Identification
Process, Entrepreneurship: Theory & Practice, 3(3), 242-257.
Heuer, Annamária and Kolvereid, Lars (2014). Education in
Entrepreneurship and the Theory of Planned Behavior, European
Journal of Training & Development, 38(6), 506-523.
Ireland, R. Duana; Reutzel, Christopher R; Webb, Justin (2005).
Entrepreneurship Research in AMJ: What Has Been Published,
and What Might the Future Hold? Academy of Management
Journal, 48(4), 556-564.
Jungwoo L.& Runge, J. (2016). “Adoption of Information
Technology in Small Business: Testing Drivers of Adoption for
Entrepreneurs”. Journal of Computer Information Systems,
42(1), pp. 44-57 | Published online: 01 Feb 2016.

3. Kuratko, Donald; Morris, Michael; Schindehutte, Minet (2015).
Understand the Dynamics of Entrepreneurship Through
Framework Approaches, Small Business Economics, 45(1), 1-
13.
Kautonen, Teemu; Gelderen Marco; Fink, Matthias (2015).
Robustness of the Theory of Planned Behavior in Predicting
Entrepreneurial Intentions and Actions, Entrepreneurship:
Theory & Practice, 39(3), 655-674.
McGee JE, Sawyerr OO (2003) Uncertainty and Information
Search Activities: A Study of Owner-Managers of Small High-
technology Manufacturing Firms. Journal of Small Business
Management 41(4): 385–401. Google Scholar CrossRef
Moghavvemi, S. et al. (2012). “The Entrepreneurs Perception on
Information Technology Innovation Adoption: An Empirical
Analysis of the Role of Precipitating Events on Usage
Behavior.” Innovation: Management, Policy & Practice, Vol.
14, Issue. 2,2012 DOI: 10.5172/impp.2012.14.2.231, June 2012.
Ramamonjiarivelo, Zo; Martin, David S; Martin, Warren S
(2015). The Determinants of Medical Tourism Intentions:
Applying the Theory of Planned Behavior, Health Marketing
Quarterly, 32(2), 165-179.
Ricketts, Martin (2006). Theories of Entrepreneurship:
Historical Development and Critical Assessment in Casson,
Mark et al, editors, Oxford Handbook of Entrepreneurship, New
York, Oxford University, Press.
Su, Chin-Chun and Ni, Feng-Yu(2013. Budgetary Participation
and Slack on the Theory
of Planned Behavior, International Journal of Organizational
Innovation (Online) 5(4), 91-99.

4. Thomas, H. (2010). A Global Perspective on Entrepreneurship
Education and Training: A Special Report of the Global
Entrepreneurship Monitor. Global Entrepreneurship Research
Association (GERA). URL (last checked 20 May 2011).
http://www.gemconsortium.org