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Kansas City Zephyrs Baseball Club, Inc
 
 
Parties Involved:
Players; Professional Baseball Players Association (PBPA)

Owners; Owner-Player Committee (OPC)
Bill Ahern; Arbitrator

CONFLICT:
Players
feel that they should share in the teams’ profits
will be biased towards accounting that yields higher net profits so that they may argue for a stake in the profits
feel that the owners are hiding their profits through accounting tricks

Owners
contend that the teams are actually losing money each year
will be biased towards accounting that yields lower net profits (if any) so that the players will not have a substantial claim for more pay

Major League:
Made up of 26 Teams
14 American League, 12 National League
Many teams do not own their own stadium or minor league teams
Each team has 24 players on the active roster, 16 minor league players “on option”
Each team plays 162 games (81 Home, 81 Away)
There are 150 Minor League teams that are only partially funded by their affiliated Major League Team
Team Owners established the Major League Agreement
Major League Rules including signing, trading and dealing with players
Elects a Commissioner to a seven-year term
Protects the best interests of the game
Administers the Major Leagues Central Fund

Case Study: Kansas City Zephyrs
Selected by both PBPA and OPC
Chosen for representative nature
Clean and simple financial example
    -not owned by a corporation (publicly owned)
    -does not own its stadium
    -private financial data will not be needed

Points of Disagreement:
1. Roster Depreciation
2. Overstated Player Salary Expense
Current roster salary
Amortization of signing bonuses
Nonroster guaranteed ...
 
 
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Starbucks coffee

The Starbucks coffee shop on Sixth Avenue and Pine Street in down Seattle sits serene and orderly, as unremarkable as any other in the chain bought 15 years ago by entrepreneur Howard Schultz. A little less than three years ago, however, the quiet storefront made front pages around the world. During the world Trade Organization talks in November,1999,protester flooded Seattles streets, and among their targets was Starbucks, a symbol, to them, of free-market capitalism run amok, another multinational out to blanket the earth. Amid the crowds of protesters and riot police were black-masked anarchists who trashed the store, leaving its windows smashed and its tasteful green-and-white dcor smelling of tear gas instead of espresso. Says an angry Schulz: Its hurtful. I think people are ill-informed. Its very difficult to protest against a can of Coke , a bottle of Pepsi, or a can of Folgers. Starbucks is both this ubiquitous brand and a place where you can go and break a window...

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