It also plans to expand its menu with more upscale items.

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On the bright side, the company plans to hike the menu prices in the second half of the year which could help reverse this trend and widen the margins.

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Section 457 deferred compensation plans, like 401(k)s, are defined contribution plans where the employee chooses from a menu of investment options predetermined by his employer.

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For its traditional coffee stores, Starbucks plans to boost sales by expanding its food menu.

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Another alternative, an idea similar to that proposed by my colleague Richard Vedder in his book Going Broke by Degree, would be to offer tenure (or enhanced job security) as one of a number of compensation options for which individual faculty choose from a menu of compensation items, including salary, health and life insurance plans, retirement contributions, and time off, etc.

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