Airlines
Identification of Companies
Company A: Delta Airlines
In 2008 Delta airlines merged as the largest airlines carriers in the U.S
Delta airlines Own a refinery for supplying Jet fuel
Company B: Jet Blue Airways
The leading low-cost airline in the United States
Has routes to the Caribbean and Latin America

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Key Discrimination Metrics: Delta Airline should have a high gross profit because according to The United States (2010) it is a leader in domestic and international travel, offering flights to over 300 destinations across 60 nations. The net profit margin between Delta airline and Jet Blue airways should be large because Jet blue airline has no booking fees, offers low fares and provides a twenty-four-hour free ticket cancellation. The asset turnover for both airlines should not be equal because jet blue airways only offer flights to 90 destinations. The total net income for Delta airline should be higher compared to Jet blue airways because Airline A operates over 5400 flights daily and serves both domestic and international networks to six continents (Rose, Seely, & Barrett, 2010).

Newspapers
Identification of companies
The company I: Los Angeles Times
Operates in the southwestern United States
Offers marketing and digital advertising services

Company J: New York Times
Founded in 1851
Sold and distributed both locally as well as around the world

Key Discrimination Metrics: New York Times magazine should have more assets compared to Los Angeles Times because of the market coverage and has a total daily circulation of 571,000. The total Gross profit for New York Times should be higher because in 2016 alone the company emerged as the largest combined print and digital newspaper circulator and is ranked 17th in the world (Mott, 2000).

    References
  • Mott, F. L. (2000). New York Times and Los Angeles Times. In A history of American magazines: 1885-1905(pp. 56-58). Cambridge, MA: Harvard University Press.
  • Rose, M. H., Seely, B. E., & Barrett, P. F. (2010). American Airlines. In The best transportation system in the world: Railroads, trucks, airlines, and American public policy in the twentieth century (pp. 24-25).
  • The United States. (2010). Delta airlines and jet blue airways. In FAA’s oversight of American Airlines’ maintenance programs: Federal Aviation Administration [Adobe digital] (pp. 60-64).