1. Southwest Trading Company, Taos, New Mexico. Summer is approaching and Ste- ven and Sue Mahan have finally decided that their idea of a successful Southwestern furniture, art, and jewelry trading company has come of age. They know that sum- mer is a popular tourist time in New Mexico and could be the best time to start this new business. The Mahans have had a long-time interest in Southwestern art and furniture. Steven graduated from college with an economics degree about 15 years ago and received his MBA in finance a few years later. He has been working in Dal- las, Texas, as the controller of a major wholesale distributor company for many years. His wife, Sue, who will be a full partner in the business, spent the first 10 years of her career in retail sales. Over the last several years, she has assumed more administrative duties for the group she works with Steven and Sue know they bring the expertise and skill to run a successful busi- ness, but to ensure success they have been researching the market for over five years. They also know that they must be very careful and thoroughly research the business and industry they are pursuing. They have traveled extensively to New Mexico and have spent a good deal of time getting to know the local artists (primarily ski bums). They have found that there is a great demand for Southwestern furniture in Texas and elsewhere in the Southwest, and prices are high. Through their contacts with the local craftspeople, they have found that many of them would like a reliable source for displaying and selling their goods. They have been able to make tentative arrangements with a large and dependable group to supply the furniture and art pieces they will need to run the business. din Camnany in 1. Southwest Trading Company, Taos, New Mexico. Summer is approaching and Ste- ven and Sue Mahan have finally decided that their idea of a successful Southwestern furniture, art, and jewelry trading company has come of age. They know that sum- mer is a popular tourist time in New Mexico and could be the best time to start this new business. The Mahans have had a long-time interest in Southwestern art and furniture. Steven graduated from college with an economics degree about 15 years ago and received his MBA in finance a few years later. He has been working in Dal- las, Texas, as the controller of a major wholesale distributor company for many years. His wife, Sue, who will be a full partner in the business, spent the first 10 years of her career in retail sales. Over the last several years, she has assumed more administrative duties for the group she works with Steven and Sue know they bring the expertise and skill to run a successful busi- ness, but to ensure success they have been researching the market for over five years. They also know that they must be very careful and thoroughly research the business and industry they are pursuing. They have traveled extensively to New Mexico and have spent a good deal of time getting to know the local artists (primarily ski bums). They have found that there is a great demand for Southwestern furniture in Texas and elsewhere in the Southwest, and prices are high. Through their contacts with the local craftspeople, they have found that many of them would like a reliable source for displaying and selling their goods. They have been able to make tentative arrangements with a large and dependable group to supply the furniture and art pieces they will need to run the business. din Camnany in