bluuebunny/crossref_metadata_2025 huggingface dataset:
Sexual Harassment In The Workplace: Europe
Authors: Lehman John
Published: March 2016

Rebecca McDonald returned to her office in Leverkusen Germany still angry from her meeting with Bertina Knies in Human Resources. Rebecca had presented an open-and-shut sexual harassment complaint, clearly supported both by company policies and the Law, and Frau Knies had not only refused to do anything about it, but had not very politely insinuated that the whole thing was Rebeccas fault. The next step would probably be to appeal to Human Resources back in Detroit, since the Germans clearly had no understanding of the way things should work in a modern society.
The Business Case Study: A Suitable Candidate For Blended Learning?
Authors: Gallagher James G.
Published: March 2016

The essential feature of the business case study is that it introduces a slice of realism into the learning experience. For the lecturer the answer to the question Why do we teach? lies in the recognition that we are attempting to change students knowledge, aptitudes, abilities and attitudes. To this end the business case study is an ideal vehicle especially, if it is harnessed to new technologies which allow greater realism to be tapped into. These interactive, multimedia, business case studies add value to the learning experience by aiding the achievement of deeper learning. However, an interactive, multimedia, business case study is, in itself, insufficient to drive student learning to the highest levels of deep learning. For this, blended learning, combining elements of both traditional teaching methods and the new technologies are called on
The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions
Authors: Metrejean Eddie , Orchard Lou X. , Sneathen Jr Dwight
Published: March 2016

In October 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit in response to recommendations from the Fraud Task Force. SAS No. 99 is intended to improve auditor performance during audits and to increase the likelihood that the auditors will detect fraudulent financial reporting if any is present. Since fraud awareness is such a major part of any audit, accounting students should be well versed on the content of SAS No. 99. However, not all accounting students read SASs in detail. Then how do accounting educators get this important content to these students?
Impact Of Asset Age/Fiscal Viability On Selected Measures Of Patient Care In Nursing Homes
Authors: Morey Jim , Lee Hoseoup , Wallis Ken
Published: March 2016

Forty-five New York nursing homes were examined to determine if a relationship between age of assets, fiscal viability and quality of nursing homes, as measured by patient care indices and survey deficiencies, existed. These factors were examined on 2004 data for the nursing homes selected. Several financial variables were used to construct a fiscal viability index; and a patient care index was created from selected procedural measures that may be used to measure specific aspects of institutional care. The premise is that age of assets and fiscal viability will influence quality of patient care/survey deficiencies. Utilizing both the financial and patient care and survey indices, the following statistical models were prepared:
Can Ethics And Strategy Co-Exist: A Human Resource Management Case Study
Authors: Fischer Arthur K. , Murray Mallory
Published: March 2016

An HRM case dealing with problems encountered as ethics conflict with strategy. Discussion concerns how such a case can be used to exhibit the alignment between HRM and business strategy.
The Salt Industry In Mexico
Authors: Kuri Carlos Miguel Barber
Published: March 2016

Salt is one of the products that Mexico can market on a large scale because it is one of its most abundant natural resources, and very much in demand. Mexican salt mines are recognized all over the world and are an important part of Mexican history.
In God We Trust
Authors: Tackett James , Claypool Gregory A. , Wolf Fran
Published: March 2016

This case focuses on fraud and various elements of accounting and fraud examination practices and is appropriate for use in an upper division auditing course. The case is based on a true story only the names have been changed.
Trigger Questions: Their Role In Problem Based Learning; Do They Add To The Quality Of Interactive Business Case Study Solutions?
Authors: Gallagher James
Published: March 2016

This paper examines, not the use or appropriateness of business case studies in the learning process but rather, the efficacy of the questions that trigger the learning process within the case study.
The Folly Of Teaching A While Hoping For B
Authors: McGinty Robert L.
Published: March 2016

Motivated to investigate the non-business related content in business content courses, I applied for a two quarter sabbatical asking for feedback and support from both my department chair and the dean of the College of Business where I have researched and taught classes for over twenty-five years. They collectively provided neither advice, feedback, nor support, forcing me to go over their heads directly to the Research Committee charged with reviewing sabbatical applications. The committee supported my research idea and granted me a one quarter sabbatical. Based in part on my research findings and based in part on my experiences during the application process, I wanted to share the events associated with curricular reviews with other academicians. As Clint Eastwood once said, Sometimes if you want to see a change for the better, you have to take things into your own hands.
Too Little Or Too Much Competition? Integrating Legal And Relationship Marketing Strategies To Manage Market Entry Adversity
Authors: Dykstra De Vee E. , Muller Lynn
Published: March 2016

In the deregulated, yet highly regulated environment of the telecommunications industry, a rural telephone cooperative transformed itself into a successful integrated telecommunications company. Managing local political and legal environments along with using relationship marketing tactics implemented cross-functionally, this Midwestern company challenged incumbent monopolies for market share. While the company spent more than one year acquiring legal permission to access the market and another year building its fiber optic telecommunications network, it also constructed relationships with community leaders, politicians, media outlets, and thousands of residents. Its monopoly competitors utilized state laws and the legal process in an attempt to prevent the Midwestern companys entry into the market. Interestingly, the competitors ignored the necessity of relationship marketing and by the time the Midwestern companys first client was connected, it had a waiting list of eager new consumers. This case chronicles the actions taken to achieve the Midwestern companys major accomplishments and expansion and is appropriate for use in a graduate Business and Society, or Business, Government and Society course.
Using The Corporation As A Powerful Illustration Of Ethical Issues Facing The Financial Manager
Authors: Hatfield Patty
Published: March 2016

Traditional undergraduate students lack the business experience or frame of reference to enable them to understand the potential conflicts of interest that occur in every day business. In the wake of the corporate scandals that has shaken the financial world, emerged the realization that some corporate cultures are legally corrupt or at the very least, behave unethically. Students need to be made aware of the potential conflicts that lie ahead. Corporate cultures are often not transparent and may not be what they appear to be. Students need to develop skills and awareness that will allow them to personally assess the harm and benefit of business decisions, not just for the shareholder but for all stakeholders of the company. The documentary, The Corporation can be used as a valuable teaching tool to provide students with a context and imagery that allows them to, in a sense, experience the issues, thereby making the material more relevant and creating a more pronounced impression on the student. For graduate students the documentary can be used as a platform for lively discussion with regard to issues they have come across or could potentially encounter. The purpose of this article is to provide a segment breakdown of the movie with suggested discussion questions for a lively class exchange.
Responsible Accounting For St. Joachims
Authors: Kerr Stephen G.
Published: March 2016

St. Joachims is a private school district. The case explores some of the challenges organizations face when implementing appropriate responsibility accounting structures. St. Joachims is a not for profit organization struggling with change. The existing accounting reports and procedures are not consistent with the strategic change the organization is implementing. The reader must apply knowledge of responsibility accounting, budget processes, cost allocation, relevant costing, and performance evaluation to create recommendations for accounting policies that will support the organizations new strategic direction.
The Indianapolis Motor Speedway
Authors: Brunnemer Timothy , Buffington James R. , Harper Jeffrey S.
Published: March 2016

This case study is intended to illustrate the issues surrounding planning and implementation of an enterprise system in a large organization with disparate business functions, with particular emphasis on application implementation, best practices, and IT investment decisions. It is recommended for either undergraduate- or graduate-level course work.
The Renege Case
Authors: Brady Tom , Burrows Ron , Geary Mike
Published: March 2016

Schools of Business, Accounting Programs, the AACSB accreditation standards, the accounting profession and society demand that we require ethical behavior and actions from our students, faculty and administration. Therefore, accounting departments desire to integrate into their programs a serious attempt to help students develop the skills and judgment with which to analyze situations and make ethical decisions.
Lowes Companies, Inc. And The Home Improvement Industry In 2007
Authors: Gilliard Debora J.
Published: March 2016

With the housing boom coming to an end, rising interest rates, and decreasing consumer spending on home improvement products, the home improvement industry is on the brink of change. The industry is seeing increased costs for fuel, raw materials, and lumber in addition to shortages of raw materials. Past years sales growth rates (9.3% in 2005) are expected to slow to 4-5% as the industry reaches maturity. Will Lowes Companies domestic growth strategy be sufficient in the years to come? Robert Niblock, Lowes chief executive expressed confidence in the companys ability to maintain its momentum when he stated, Recent data suggest continued favourable trends in employment levels and income growth which will offset some of the monetary pressures consumers are facing, such as rising fuel prices and interest rates. He also stated, As trends in the housing market normalize from the rapid growth experience over the past few years, we believe we have the programs in place to continue to capture share and deliver solid earnings growth.
The Impact Of ICTs In Education: The Case Of University Of Macedonia Students
Authors: Valasidou Areti , Bousiou-Makridou Despoina
Published: March 2016

The aim of this paper is to describe the results of a research that took place in order to examine the opinion and impact of Information and Communication Technology to undergraduate students of University of Macedonia. The research was conducted with two main purposes. The first purpose is to investigate how familiar are the students of international and political studies with the use of ICTs on and off campus. The second purpose of the research is to examine the possible relationship between the use of ICTs and the gender and the students performance (marks) at the Introduction to Computers module that is part of their programme of studies. The results revealed that male students are more favourable toward ICT usage and the students that scored high at the module Introduction to Computers were more likely to find that the use of ICTs help them at their studies with various ways. The university academic and administrative personnel is highly recommended to find ways in order the students to be motivated and maintain positive students attitudes to use ICTs. Thus, the students will find it very helpful during their studying or even a supplement to other teaching activities.
Analytic Hierarchy Process Case Study Solution Source Selection
Authors: Townsend William
Published: March 2016

The analytic hierarchy process has been used to evaluate and prioritize decision criteria for over 25 years. This case examines an application of the process to a source selection problem in an environment with several stakeholder organizations with disparate assessments of the relative weighting of various decision criteria. The process served as an effective way to establish consensus and produce a supportable decision model.
Liquidity Planning Between Theory And Practice: An Overall Examination Of The GCC Banks During The Crisis Du Jour
Authors: Naimy Viviane Y.
Published: March 2016

After giving a rundown on banks liquidity risk and management, and suggesting a simple model aiming at improving the efficiency of banks liquidity management, this paper gauges the possible impact of the current crisis on the GCC economies, specifically the exposure of banks to asset write-downs, and rising costs of finance coupled with tight liquidity. The current outlook is exceptionally uncertain, with risks still weighing on the downside. The banking system appears adequately capitalized and highly profitable, but risks of a future deterioration of asset quality are still threatening the banks financial situation. Fundamental measures should be taken in order to strengthen the banking supervision to contain the fiscal risks related to the emergency liquidity facilities.
Case Study: Eco-Jet Airlines
Authors: Tibrewala Rajen K.
Published: March 2016

Typical student learning objectives in an Operations Management course are to demonstrate comprehensive knowledge of the concepts and to use technology for solving frequently occurring problems. Eco-Jet Airlines case has been designed to be used as an assessment tool by the instructor, teaching a senior level undergraduate or a first level graduate course. It starts with an interesting story line and presents the tasks to the student in an interview format. Several small projects typically appearing in a business environment are assigned to the student during the discussion. To complete the case study successfully, the students must use analytical techniques and the software included with popular Operations Management textbooks. Finally, students are asked to prepare an internal memo with specific deliverables.
Valuing Technology Stocks With EVA: A Bridge Too Far?
Authors: Silverman Henry I.
Published: March 2016

The Economic Value Added (EVA™) framework has engendered a great deal of attention from American and European companies, consultants, accounting firms, security analysts, fund managers and the media for its purported utility in accurately valuing public companies.  In 1996, for example, Fortune Magazine trumpeted that hundreds of companies had recently “renounced” earnings per share in favour of EVA™ as a means of measuring performance and driving stock prices.  During the 1990s, investors witnessed unprecedented growth in US equity prices, particularly for technology firms.  This case study critically examines the Economic Value Added EVA™ framework and attempts to rationalize the bull market in technology stocks by employing EVA™ to estimate the intrinsic value of a large proportion of the US technology sector as of 1999 and comparing this figure with contemporaneous market values for the same.  We find a marked disparity between EVA™ estimates of Present Value and actual market value for the sector.
Efficient Utilization Of InterContinental New Orleans Hotel Resources After Hurricane Katrina: A Case Study
Authors: Noguera Magdy , Trejo-Pech Carlos Omar , Santana Jorge
Published: March 2016

A significant capital budgeting problem faced the InterContinental New Orleans Hotel after the wake of Hurricane Katrina in 2005. The problem was presented to students as a case study.  Students were provided firm specific and market data to perform a detailed discounted cash flow analysis, including estimation of the weighted average cost of capital and the corresponding sensitivity analysis.  The case is designed to be used in an upper level undergraduate corporate finance class.
The Waters Edge Apartments: Capital Budgeting In Real Estate Development
Authors: Murtagh James P.
Published: March 2016

The Water’s Edge Apartments case provides intermediate finance students with an opportunity to apply capital budgeting analysis and decision- making techniques to a real estate development situation. The objective is to give students practice in identifying and estimating project cash flows to make a decision regarding the project. Students are encouraged to include basic sensitivity analysis in their recommendation.
Overbooking And Overselling: Between A Legal Trade Mechanism And A Crime Of Fraud
Authors: Valmana Ochaita Silvia
Published: March 2016

The different operators, both transport and hotel, are used to perform a number of practices which, by its importance have been aim of regulation of international and national legislators. Economic interests from both parties companies and the customers, enhance the need to make more flexible traditional contracts of sale by establishing mechanisms for the resign of the contract by the customer, with greater or lesser penalties, and, in the other hand, the possibility that the number of booked seats or rooms would be greater than the initially available. However, the boundaries between licit, illicit operations and criminal behavior occur occasionally blurred. The purpose of this work is to establish some guidelines to define clearly the border between legal, illegal, or criminal conduct, and the response that law gives in each case.
Visitor Profile Of Cuenca Religious Music Week
Authors: Mondejar-Jimenez Juan-Antonio , Cordente-Rodriguez Maria , Gazquez-Abad Juan-Carlos , Perez-Calderon Esteban , Milanes-Montero Patricia
Published: March 2016

Religious Music Week in Cuenca is the fourth oldest music festival in Spain, involved in orchestras, choirs and performers of international stature and prestige that interpret various compositions of sacred music. Religious Music Week in Cuenca is declared a Fiesta of International Tourist Interest, since its inception in 1962, has always retained a strong personality as a result of high musical expertise; it is wonderful geographical location and the enormous wealth of heritage that surrounds it. This festival is writing a new chapter in the annals of religious music. Their long tradition has set the standard in Spain, which allows comparison with other festivals in Europe. In the present study is to characterize the profile of the visitor from the 48th through a questionnaire administered to attendees of the event, in the same show basic characteristics of visitors, taking a special interest in the economic impact is Cuenca city for the celebration of this event.
The Spanish Legal System For Protecting The Estates Of Disabled People (Critical Analysis Of Law 41/2003Of 18 November)
Authors: Carinana Maria Angeles Zurilla
Published: March 2016

This paper is intended to offer a critical analysis of Law 41/2003 on the Protection of Disabled Persons’ Estates. The law introduces institutions not previously regulated in the Spanish legal system: protected estate, support contracts and self-guardianship. This ground-breaking law in Europe also provides major reforms in the rules on inheritance, significantly affecting the statutory legacy system regulated by the Spanish Civil Code. Rising life expectancy, more prevalent degenerative diseases and the need to provide for disabled people’s future needs on the death of their parents or guardians are key factors justifying the regulation of these concepts. This study analyzes the new provisions, highlighting their most interesting aspects and the difficulties involved in implementing them.
Rental Housing: Divorce Or Annulment Of The Parties
Authors: Martinez Pilar Dominguez
Published: March 2016

The purpose of increasing the supply in the market lettings Spanish accompanied by greater legal certainty to the parties and protection of tenants has been delivered with the new Law 19/2009, of November 23 amending the rules of urban leases. We analyze the possibility of refusal to extend legal, as long as is contemplated in the contract, when the landlord needs to occupy the house for your spouse in the event of a divorce decree or marriage annulment. This course requires a parallel analysis with the system of judicial allocation of use of the rented family home in cases of separation, annulment and divorce of the tenant.
The Use Of The Money In The Deposits Banking. Some Questions Of Roman Law Within The Framework Of The Present Financial Crisis
Authors: Ochaita Alicia Valmana
Published: March 2016

The use of the deposited money has become a practice generalized in the present bank although it finds its origin in the Middle Age. The necessity to maintain a required cash reserve of the 100% or on the contrary, with fractional reserve, continues nowadays being discussed by economists and jurists mainly in circumstances of financial crisis in which, after putting in circulation high amount of money, the cyclical retraction has taken place. In Rome, that also knew this kind of crisis, the money deposits were recognized; in them, the faculty of use derived from the own delivery of the simply counted money that it determined the transfer of ownership of it to the depositary. Nevertheless, the obligation of the depositary to give back the thing in the moment when it was required by the depositor, served as a barrier to the possibility of an effective use of this amount for the own business of the depositary.
Texar Federal Credit Union: Where Your Friends Are
Authors: Davis Larry R. , Brumm Joan , McDonald Jr Charles
Published: March 2016

TEXAR Federal Credit Union (formerly Bowie County Teachers Credit Union, Bowie-Cass Teachers Credit Union, and the Teachers Federal Credit Union) has been, from inception in 1951, a provider of a broad range of financial services to its members, primarily in Texarkana, Texas, and Arkansas and the surrounding areas. The credit union experienced normal growth over the years as it progressed through major name changes, especially to TEXAR in 2001. Another significant milestone was the decision to launch a major building program that concluded with moving into a new, large, and modern building in 2003. As the national economy went into a recession in 2008, the states of Texas and Arkansas experienced economic slowdowns that were not as significant as the changes that were reflected in the economic indicators at the national level or those experienced by other states that were much more severely affected. The Texarkana area economy was moderately affected by slowdowns in lending, especially for housing, automobiles, and other durable products.There was additional impact by an elevation in member loan defaults. Another significant occurrence, not related to the local economy, was the failure of U.S. Central Federal Credit Union and Western Corporate (WesCorp) Federal Credit Union and the financial losses of Southwest Corporate Federal Credit Union.Similar to the Federal Deposit Insurance Corporation that insures losses in the banking industry, the National Credit Union Share Insurance Fund (NCUSIF) insures losses among credit unions. To help cover the losses of U.S. Central and WesCorp, TEXAR was assessed approximately $750,000 and because of the losses at Southwest Corporate, it was assessed approximately $700,000.That is the essence of this case.
Auditing The Auditors In Medicare And Medicaid
Authors: Rotenstein Aliza , Epstein Sheldon , Wilamowsky Yonah
Published: March 2016

Baker Surgical Supplies, a small company, went bankrupt after it could not repay a significant overpayment charge demanded by Medicare based on a statistical extrapolation of claims of overpayment. The case centered on whether the extrapolation process was justifiable and whether it was properly implemented. This paper provides a description of the extrapolation process used by Medicare and Medicaid and presents the data and sampling procedure offered by Medicare and the statistical arguments offered by Baker. The case demonstrates some potential misuses of statistics in the auditing process. In shedding light on this issue, the analysis in this paper could prove to be instrumental in prompting significant improvements to the auditing process of Medicare and Medicaid.
The Distribution Strategy Of A Representative Fair Trade Organization In Korea: The Case Of Beautiful Coffee
Authors: Cho Hye-Jeong , Kim Kyung-hee , Ryu Sung-Min , Moon Chul Woo
Published: March 2016

This case study analyzes the distribution strategy of Beautiful Coffee, a leading fair trade organization in Korea. Because of their focus on matters of public interest, fair trade organizations often face financial difficulties, and such difficulties can limit their growth and force them to pursue differentiated distribution strategies. The results indicate that Beautiful Coffee can serve as a good role model for fair trade organizations and have important practical implications for firms pursuing sustainable growth as a social enterprise.
Microcredit As A Tool For Rural Development: A Case Study Of Malaysia
Authors: Mondal Wali I.
Published: March 2016

Malaysia is a prosperous country in Southeast Asia with two distinct geographical sections separated by the China Sea. Because the country has one of the lowest poverty rates of any developing country with 5.1 per cent of its population living below the poverty line, microcredit projects which are typically aimed at poverty alleviation, have not grown as rapidly as in other developing countries. However, microcredit and microfinancing lead to the growth of the microentrepreneur class in both rural and urban areas. Historically, of the 11 economic sectors of Malaysia, four sectors, namely Agriculture, forestry and fisheries; Mining and quarrying; Construction; and Wholesale and retail trade, hotels and restaurant did not grow at the rate of other economic sectors. A significant amount of economic activities of these four sectors take place in rural Malaysia. This was confirmed by the results of a Shift-Share analysis conducted by the author for the period of 2000-2005 and later compared with similar statistics for 2010. Using these results and comparing the success of microcredit in other developing countries, a case is made for sustained investment in microenterprises throughout rural Malaysia in the four sectors noted above.
Largest IM Platform In China Tecents QQ
Authors: Wu Jane Peihusn , Frantz Terrill L.
Published: March 2016

This case illustrates how Mainland China based Tencent Holdings Ltd., through focusing on its core competencies, has rapidly evolved into a technology powerhouse in the global Instant Messaging market. In just over a decade, the company has influenced and changed the communication methods and life-style of hundreds of millions of Chinese in China and around the world. Staying true to its core competencies, such as intense attention to innovation, efficiency, and customer responsiveness, the company successfully expanded its marketplace footprint from a locally-sighted, straight-forward telecommunications service provider into a complex, internet value-added service provider with a global reach. This case includes an introduction to the instant messaging industry, followed by a profile of the company. Also, an extensive analysis of Tencents core competencies is presented, along with a summary of the companys path towards internationalization.
We Are Not Publicly Traded And So The Rules Dont Apply Or Do They Should They?
Authors: Noe Kelly
Published: March 2016

This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.
The Whole New World: Nintendos Targeting Choice
Authors: Rusetski Alexander
Published: March 2016

The case is set at the end of 2006 when Nintendo and Sony were preparing to launch their seventh generation gaming consoles while Microsoft had its console on the market for more than a year. Starting with the fifth generation (when the PlayStation was first introduced), the competition among the three main players in the market was focused mostly at the segment of hard-core gamers young adults spending substantial time playing elaborate games. By 2006 Nintendo was hopelessly losing the competition in this segment. The company had to come up with a bold move to remain relevant in the industry. So, rather than staying within the confines of the familiar segment, Nintendo decided to target its new console to a market that was all but neglected in the previous decade the casual gamers: kids, women, older folks, and families. The case is used as a basis for the discussion of targeting decision process.
Internal Controls For Public Sector Entities
Authors: Decker Jeffrey L.
Published: March 2016

In a manner consistent with Heinze et al (2010), this paper focuses on revenue-related internal controls in the public sector. This paper can be used to benchmark whether public sector entities have proper internal controls in place. Finally, this paper can be used in the classroom to demonstrate how public sector entity internal controls need to be designed.
Herbal Garden Tourism Development In Thailand: A Case Study
Authors: Chaiyakot Prachyakorn , Visuthismajarn Parichart
Published: March 2016

This article aims to study species of herbs and their properties to develop a tourism site in Baan Nai Wang, Baanna Sub-district, Srinakarin District, Phatthalung Province, present healthy food menus for tourists that use local raw ingredients, and develop an herbal garden tourism handbook for the Songkhla Lake Basin. Data were collected through a field survey, focus group discussions involving stakeholders, and in-depth interviews with herbal experts. The study found that there are two private vegetables and herbal gardens and one public area suitable for tourism sites. Thirty-three species of herbs are used for cooking, 17 species of herbs are used for curing disease, and 5 healthy food menus use local herbs as ingredients. We found that the area should be developed as a tourism destination for visitors to learn more about herbal species and herbal properties and to cure diseases using herbs.
G. LeBlanc Corporation, Relocating A Facility
Authors: Furdek Jonathan M.
Published: March 2016

This is a business case study describing a classical success story that brought a business from a store front music store to become the largest producer of brass and woodwind instruments in America. Additionally, the unique work environment and operating strategy of this firm was not only visionary, but enabled the company to prosper in a difficult labor market. Finally, the demise of the company when new management attempted to be a traditional company clearly indicates the important role of the entrepreneur. Although the focus of the case is on the decision to re-locate a facility, this is an excellent case for courses in entrepreneurship, strategy, and operations.
Shuttle Trading: Case Study From The Former Soviet Republic
Authors: Abdukadyrov A. , Daly S.
Published: March 2016

This case explores the experience of Mirlan Suyorov, one of thousands of entrepreneurs who started shuttle trading in Kyrgyzstan after the collapse of the Soviet Union. The goal is to show the effects of globalization in the lives of people in former Soviet republics since the 1990s. This research draws mostly upon primary sources such as personal interviews. Through showing the lives of shuttle traders, this study highlights the importance of international trade organizations in shaping the economy of newly independent countries and emerging markets.
The J. C. Penney Company And Sephora USA Partnership: A Case Study
Authors: Singh Suresh
Published: March 2016

J. C. Penney, one of Americas largest department stores, and Sephora U.S.A. Inc., an affiliate of the French cosmetics chain, entered into a partnership in 2006. The agreement allowed Sephora to exclusively operate cosmetics stores within J. C. Penney stores and to service J. C. Penney online customers through a link from J. C. Penney web-site to Sephora web-site. The purpose of this case study is to stimulate a critical evaluation of the decision by these companies to enter into a partnership instead of a merger or an acquisition. The case can be used as a tool to facilitate broader discussion of various corporate strategies and their relative merits and demerits. The accompanying teaching note refers the reader to an analytical framework that can be used to determine when to go for corporate partnerships instead of mergers or acquisitions and applies that framework to this case.
Numbers Talk Loud? A Case In Making Investment Decisions
Authors: Mo Songtao
Published: March 2016

This study presents a case study intended for use in the introductory financial accounting course at the undergraduate level. The case study is designed for students to evaluate accounting information in the investment decision-making process. The project aims to stimulate student interest in accounting by presenting the application of accounting information.
The Supreme Courts Decision On The Affordable Care Act: Abrogating Article III Of The Constitution
Authors: Carrigan Martin D.
Published: March 2016

In National Federation of Independent Business v. Katherine Sebelius, Secretary of Health and Human Services, Case No. 11393, the Supreme Court of the United States affirmed most of the 2010 Affordable Care Act (ACA). In holding the ACA as valid (constitutional), Chief Justice Roberts reasoned that the taxing power in the U.S. Constitution was the reason that the law was enforceable. Although a strong dissent on such reasoning was written by four other Justices, Roberts also wrote that laws are entrusted to our nations elected leaders, who can be thrown out of office if the people disagree with them. [1]Roberts also wrote that the Commerce Clause in the U.S. Constitution did not give Congress authority to pass the ACA. Moreover, Congress could not impose unfunded mandates on the States to expand Medicaid. In so writing, Roberts disposed of the chief arguments of those in favor of the law and provided a bone to those who opposed it. But, by then holding that Congress taxing power was sufficient to uphold the law, Roberts ignored the Federal Anti-Injunction statute and called into question the ability of the Supreme Court to hold a law passed by Congress entirely unconstitutional. By writing that, in effect, the Court should defer to Acts of Congress, Roberts attempted a finesse first exercised by Chief Justice John Marshall in Marbury v. Madison in 1803. While it may seem as if he intended to demonstrate the same legal adroitness of Marbury, instead he deferred to the wishes of Congress, going through legal gymnastics to uphold a law that many scholars saw as indefensible, and damaged the power of the Supreme Court given to it in Article III immeasurably.
A Business Case Analysis Of The Snowboarding Industry
Authors: Hunt Kenneth A. , Secor Will
Published: March 2016

This manuscript presents a business case analysis of the snowboarding industry. The demographic trends for both skiers and snowboarders are presented to illustrate the significant differences between the two. In addition, the historical growth of the industry is compared to that of the ski industry. Finally teaching notes offer suggestions as to how this case can be used in class to illustrate certain marketing and business principles.
Liberty Company Bond Teaching Resource: Using A Zero-Coupon Bond To Clarify Bond Liability Accounting
Authors: Jones Daniel J.
Published: March 2016

Accounting for discounted and premium bond liabilities presents challenges for most students. Fortunately, committed educators can do something about the issue. In this teaching resource, the author presents an approach to simplify bond accounting concepts. Reversing the sequence that bond interest rates are introduced and explained can have a favorable effect on student comprehension. There are two interest rates associated with a bond: 1) a market rate and 2) a contract rate. When explaining bond fundamentals, it is natural to explain the features of a bond, including its contract interest rate, early in the discussion. This approach makes it difficult to explain later that the only effective interest rate on a bond is the market interest rate. Students must realize that the contract rate is not an effective interest rate. It is a percentage that is used to determine periodic cash payments - not interest expense. The Liberty Company Bond is a zero-coupon bond, similar to a U.S. Savings Bond that some students received as a graduation gift. Because the bond has only one non-zero interest rate, students are able to comprehend the nature and effect of both market and contract interest rates.
A French Teenager's Introduction To International Business Ethics
Authors: Daly S. , Djellouli Nidhal
Published: March 2016

This case presents information about a French teenager who wanted to gain experience in an international business company. Several years of working in the international business arena brought experience, expertise, trials, frustrations and valuable career planning tools. Important decisions had to be made - decisions that many employees would not want to handle. Right or wrong, studying the actions of the numerous individuals involved allows readers to gain tools and action plans for dealing with real life business dilemmas.
The Improvement Project Of Science Construction PLC
Authors: Erer Mert
Published: March 2016

This case is designed to be an introduction to preparing improvement projects for insolvent companies. After reading this text and answering the questions for discussion, the students understand 1) the major aspects that should be highlighted in an improvement project, 2) the links between the reasons for bankruptcy and countermeasures, and 3) the links between the planned measures and their representation in financial statements.
Case Study Of U.S. Cotton Textile Industry
Authors: Seock Yoo-Kyoung , Giraudo Andrea , Gautreaux Leah
Published: March 2016

Ever since its introduction to the United States, cotton has played an important role in the U.S. economy and its position in the international market. The success of cotton production in the U.S. has, in the past, served as a major boost for the American economy and a catalyst for industrial improvements and inventions. However, the global market for cotton fibers and cotton-based textile products has undergone a few changes over the past decades. Competition surrounding cotton has placed the industry under pressure and intense competition among the largest producers such as China, India, and Pakistan. Due to the increased competition of the cotton production and international trade of cotton in the global market alongside the decreased production of textile products, the U.S. cotton industry had to look beyond its own borders to meet the demands of the global textile market. The purpose of this paper is to examine and discuss the important issues raised in the U.S. cotton textile industry and to look for the future of this industry. The case can be used as a tool to stimulate a critical evaluation of the industry and to facilitate discussion about the potential strategies to make the industry viable.
Teaching Notes; The Bear Claw Drywall Clips: Taking A New Product To Market
Authors: Van Winter Jerrold A.
Published: March 2016

The Bear Claw case study was published in the Journal of Business Case Studies (September/October 2011 issue, Volume 7, Number 5). The case study has been used in marketing and entrepreneurship classes at several universities. Based on feedback from these classes and comments from individual reviewers, these notes were developed to support the teaching of the case. The Bear Claw drywall repair clips provide a unique and effective method for repairing damaged drywall. The product received positive trade and press feedback. However, the Bear Claw has yet to achieve the commercial success expected. After working through the case discussion questions, students should be able to identify missteps made in the past in commercializing the product and suggest potential strategic directions for the future of the Bear Claw
Everybody Loves Joe
Authors: Balfanz Henry B. , Brunswick Gary J.
Published: March 2016

This is a case about an entrepreneur who has spent his entire life riding, fixing, and selling bicycles. While the business is a family business, there is little doubt that it revolves around the owner and his reputation as not only a smart businessman, but also as a very honest, friendly, approachable individual. The case discusses the business in detail, from the early days to the present. The owners of the business, Joe and Cheryl Russell, have seen the marketing landscape change greatly in the past thirty-five years. Making advertising decisions is not as easy as it used to be, thanks to all the new media choices. In addition to making the proper selections, the Russells also wonder if they are spending too much money on advertising and promotion. Many other bicycle dealers spend much less on promotion than the Russells do.
Case Study: Potential Violation Of The Employee Assistance Program (EAP)
Authors: Lucas John J. , Clute Stephanie
Published: March 2016

This Human Resource Management case focuses on a potential violation of a companys Employee Assistance Program (EAP) and the appropriate procedure to address this issue. This case is based upon an actual event that occurred at a production plant of a Fortune 500 company. The case study can be used for any undergraduate or graduate level human resource management class. It is designed to be conducted as a group assignment or general class discussion within one class hour.
Constructing A Business Process Network System A-BPNS-NPD
Authors: Iida Takayuki , Mihara Ryosuke , Amasaka Kakuro
Published: March 2016

The authors came up with Amasaka laboratorys Business Process Network System for New Product Developments - A-BPNS-NPD - a business process network system that supports improvements in the way businesses approach new product development. Specifically, it is a core system with four components, each of which is designed to clarify the unspoken business processes that companies use in new product development. The first component is a support system for visualizing business processes. The second is a support system for better planning. The third is a support system for work progress management, which includes a support system for passing on know-how and for expansion and growth. The fourth component is a new product development business process approach model to help companies systematically put the other components into action. The A-BPNS-NPD developed by the authors was verified at manufacturing companies and the desired results were obtained.
Offshoring At Acesco Medical Devices
Authors: McIntosh John C.
Published: March 2016

The medical device industry is highly profitable and projected to experience double digit growth well into the future. The five top performing American medical device companies offshore some core and non-core value chain activities to realize lower production costs, higher innovation, and faster time to market. This case examines the offshoring decision of Acesco Medical Devices - a medium-size company that produces neurology, orthopedics, and cardiovascular products. It considers the tradeoffs between corporate social responsibility, as it pertains to workforce reductions in the United Sates, and the substantial strategic benefits of offshoring to India.
The Impact Of Integration, Affirmative Action, And Diversity On Minority Student Recruitment At The University Of Alabama: A Longitudinal Perspective
Authors: Festervand John L. , Festervand Troy A.
Published: March 2016

This paper explores the University of Alabama's positions, actions, policies, and accomplishments over the past forty years with respect to minority representation among its students and faculty. The impact and progression of these initiatives by the University of Alabama demonstrates strides have been made. The paper also examines the University's recruiting efforts to attract more minority faculty and students. The transition from integration to affirmative action to diversity in higher education also are examined.
Myths And Reality About Anger In The Workplace: What Do Managers Need To Know?
Authors: Bennington Ashley J.
Published: March 2016

Existing categorization of workplace data ignores an opportunity to provide more distinct and relevant information on workplace incidents. This article describes current reporting of violence in the workplace and what issues must be addressed to be of better service to organizations. In addition to knowing statistical realities, managers must become very self-aware of their reactions to anger as a part of the overall anger management strategy of the organization. Emotional Intelligence research provides valuable tools for managers and supervisors to improve their responses to anger in the workplace.
The Genetic Information Nondiscrimination Act of 2008
Authors: Donald Carrie G. , Sanders Adam K.
Published: March 2016

This article argues that GINA theoretically protects people from genetic discrimination in insurance coverage and in employment; however, its true legacy will be assuring the American public that taking genetic tests will not invite sanctions from either insurance providers or employers.
Ethical Implications For Attorneys Involved In Extraterritorial Application Of The Civil Rights Acts
Authors: McNier Howard E.
Published: March 2016

Globalization of business has increasingly involved American attorneys in an ethical dilemma which is not just academic, but may result in disciplinary action against the attorney. What is counsel to do when it is discovered that overseas employment practices (legal in the foreign country) violate American law? May counsel, citing current case law, ethically advise management that discharge of a troublesome employee may be effected "legally" by simply transferring the employee overseas, then firing her? These ethical issues can be put in sharp focus by reviewing a provision of the 1991 Civil Rights Act (CRA) that extends application of the 1964 CRA to cover American citizens working overseas for American owned or controlled firms. Expansive interpretation of this by the Equal Employment Opportunity Commission (EEOC) has ensnarled over 21,000 overseas businesses with the threat of being sued, in the United States, for employment practices committed outside of the United States.
Managing Diversity: Afghan-Americans And The Aftermath Of The Twin Towers Tragedy
Authors: Kaifi Belal A. , Aslami Wajma
Published: March 2016

Ethnic and religious diversity is part of each society in the modern world and being an Afghan is another dimension of these differences in the United States. The research question for this study was to see if Afghan-Americans are experiencing more discriminatory practices as a result of the 9/11 events. The results of 502 Afghan-Americans demonstrated that they do report more discrimination in the post-9/11 era. Specifically, Afghan men have experienced more discrimination in the workplace and Afghan women have experienced more discrimination in public. Implications and recommendations are offered for effective diversity management.