G&M - Feb.13, "Total RBI costs fell about 16 per cent to $619.8-million. But Tim Hortons’s fourth-quarter selling, general and administrative expenses rose to $30.6-million from $24.6-million a year earlier as a result of an increase in performance-related compensation, Josh Kobza, RBI’s CFO, said.

Increased performance related compensation - That, ladies and gents says it all  !!

Deep six the folks who built the firm, bring in a busload of arrogant, inexperienced, pain in the rear MBA's and then shout, attack !  They march in, hack away at costs, alienate the staff (those who haven't been booted - yet !), dream up genius ideas on how to run a business when they've actually never run a GD thing - ever -  disrupt the network of business folks who've invested their own money and sweat equity to build something, and then grab as much loot as they can from the til before the wreckage they create starts to show up where it matters, on the front line where the customers are. Brilliant !