sTARBUCKS | Starbucks Critique against SEC | | | Jeffrey Newberry / DeVry University | 9/12/2015 |

Throughout this paper we will analyze Starbuck’s 10-K annual report for six characteristics of writing to see if the six are met throughout Starbuck’s 10-K to the public. The six characteristics that will be compared to are as follows: Coherent Organization, Conciseness, Clarity, Use of Standard English, and Responsiveness to the Requirements of the Question, and Appropriateness for the Reader (May and Menelaides). |

Abstract
Throughout this paper we will analyze Starbuck’s 10-K annual report for six characteristics of writing to see if the six are met throughout Starbuck’s 10-K to the public. The six characteristics that will be compared to are as follows: Coherent Organization, Conciseness, Clarity, Use of Standard English, and Responsiveness to the Requirements of the Question, and Appropriateness for the Reader (May and Menelaides).
Introduction
While going over Starbuck’s 10-K report to the public, we will analyze each section of our writing characteristics described above. This will give us an idea of how well Starbuck’s 10-K has been written for understandability to all who reads it. We are only going to focus on the section Management’s Discussion and Analysis of Financial Condition and Results of Operations in Starbuck’s 10-K.
Coherent Organization and Conciseness Starbucks should first have their 10-K written up in an organized manner with a smooth flow to better understand what is being relayed to the public (May and Menelaides). The 10-K should also be written up in a concise manner, essentially getting to the point (May and Menelaides). Starbucks does do a good job with the organization and conciseness of the Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The entire section of MD&A is divided up by Starbuck’s 2014 results, the Americas, the EMEA, and the China/Asia Pacific sub sections and so on. Each sub section has a description with the numbers chart to visually show the public. The sections are written in a concise manner not going on forever (Corporation).
Clarity and Use of Standard English The explanations of what has caused the statement numbers to be where they are at are explained in the sections such as net revenues decreasing by 120 basis points as a result of the coffee having lower commodity costs (Corporation). As well as the mention of Starbuck’s litigation charges (Corporation). It is clear that the Americas are doing the best with all other segments setting at a loss. The language used is with Standard English in which a reader can understand what it is that Starbucks is relaying to the public. The charts throughout help the reader as well to visually see what has happened in the past year(s). The only English that may not be well understood is the accounting language such as assets and liabilities, but any reader of this 10-K should already be familiar with these terms.
Responsiveness to the Requirements of the Question and Appropriateness for the Reader Here one’s question is to answer how management did discussing their analysis of Starbucks to the public and what their financial condition is. When one reads through Starbuck’s 10-K through the management section, one can clearly see the information that has occurred in the past year of operations. There are even extra explanations for the reader to further understand the financial situation and where Starbucks may head to in the next year to come. As far as appropriateness for the reader, Starbucks has highlighted the important areas that any public reader is going to be most interested in reading. There is a lot of information that goes into one year and that information has been relayed in a good manner.
Conclusion
We have went over Starbuck’s 10-K for the MD&A section in relation to the above six characteristics of writing. Starbucks did a great job in relaying their information in a clear concise manner for having a whole years’ worth of information to relay. Of course, we all read this information expecting it to be correct and accurate. There is more looking into and analyzing if one would like to go beyond reading and onto testing for themselves. As far as reading the outcome of the previous year of operations, Starbucks has written their section in a good way for the public to read.

Works Cited
Corporation, Starbucks. United States Securities and Exchange Commission. Washington, DC, 28 September 2014.
May, Claire B. and Susan L. Menelaides. "Good Writing Counts." (1993).