bluuebunny/crossref_metadata_2025 huggingface dataset:
Human Resource Managers Impliment Effective Organizational ChangeThrough Leadership & Process Management
Authors: Mosca Joseph B. , Puches Linda , Buzza John
Published: March 2016

Organizational restructuring has been the reaction to business trends and economic fluctuations and is a continuing, sound practice. The perception of doing business has changed and so have the awareness, expectations, and values of employees. It is evident that if organizations and managers of the future are to survive, they must continually adapt their methods of operating to new situations and a diverse workforce.Without visionary leaders, organizational change may not work.  Old theories of authoritative leadership have proven to be ineffective in today’s environment.   Successful change must focus on tasks, bottom-up feedback, employee participation at all levels and skilled leadership. All of this is possible by transforming the organization with an organic structure comprised of innovative, democratic leaders. The U.S. has experienced many economic changes and this paper wants to focus on manufacturing that these authors believe will be on the up-swing as the trend of “Made in America,” is beginning to take hold.
Morton Electronics: The Collapse Of High-Performance, Self-Managed Work Teams
Authors: Kainen Timm L. , Webber Sheila Simsarian , Boyd David P.
Published: March 2016

It was clear that top management was seriously pondering the long-term viability of Robert Mitchells manufacturing groupat least as it was currently structured. Robert sat at his desk wondering what he could do to keep his job as manager and maintain control of the group. He concluded that he needed to do more than develop some kind of cost savings plan. He needed to think outside the box and come up with something more spectacular to impress top management. He would take the lemons and make lemonade.
Cargo Handling By Truckers And Competitive Advantage: Is There A Relationship?
Authors: Kennedy Jeff
Published: March 2016

The transportation industry is one of the largest employers in the United States. In fact, employment in the transportation industry is expected to increase from 4,205,000 jobs in 2002 to 5,120,000 jobs in 2012, an increase of 914,000 jobs, with truck drivers, including heavy and tractor-trailer drivers adding 337,000 new jobs (U.S. Bureau of Labor Statistics, 2006 and NAICS Industry Data, 2004). Truck drivers are a valuable and unique resource in today's economy because companies rely on trucks to pick up and deliver merchandise. No other mode of transportation delivers door-to-door. While some goods may travel most of the way by ship, train, or airplane, almost every good is carried by truck at some point en route to its destination. (West, 1-46)
Entrepreneurs Entering The Higher Education Market To Make A Difference: The Kenney College Of Entrepreneurship
Authors: Kenney Matthew , Mujtaba Bahaudin G.
Published: March 2016

Higher education today is becoming more complex than ever and entrepreneurs are capitalizing on this market by making it more competitive and, hopefully, better. The Kenney College of Entrepreneurship, as one example, leverages the strengths of the established online operating systems in higher education, while implementing innovative strategies that will enhance student-professor interaction and student learning in a cyber environment. The key to the Kenney College of Entrepreneurships strategy is appreciating the fact that entrepreneurs tend to learn differently than most other students and are interested in having some control in designing their learning outcomes. Therefore, this case discusses an innovative student-professor pedagogical model that is employed by the Kenney College of Entrepreneurship. The model strives to satisfy each students internal locus of control and the colleges desire to build a premium brand by emphasizing the humanistic, scholarly, and practical aspects of entrepreneurship. The case further discusses some of the challenges and opportunities facing educators and administrators.
Energy Star: A Competitive Advantage?
Authors: Joiner Jr Thomas S. , Laux Judith A.
Published: March 2016

Voluntary government programs such as ENERGY STAR have been created to promote energy efficiency within different organizations and businesses, and this study is dedicated to discovering whether or not businesses that become certified building partners with ENERGY STAR obtain a competitive advantage. Through two different methods of analysis, an observational analysis and a test of means, data on profitability ratios from twenty-five ENERGY STAR partners are examined to determine if partnering with ENERGY STAR results in a competitive advantage.
The Emerging Music Business Model: Back to the Future?
Authors: Koster Alexis
Published: March 2016

For many years, the music industry has consisted of two main components: the concert industry and the recording music industry. Throughout the 80s and 90s, thanks mostly to CD sales, the recording music industry was dominant in terms of revenue and visibility. It reached record US sales in 1999 and 2000 (over $14.3 billion in 2000, $13.2 billion of which for CD albums), and between the years 2000 and 2007, the industry has seen a decline of 44% in its sales of physical records. Reluctantly, the recording industry has joined the digital world by signing agreements with a variety of organizations providing music downloading, in particular with Apple and its iTunes downloading service. It earned 1.4 billion dollars from music downloading in 2007 (with another billion from other digital sales such a cellular phone ringtones). Obviously, digital sales have fallen short of compensating the industry for its losses of physical record sales. The concert industry is re-emerging as the potential dominant component of the music industry. In contrast to the recording industry, its revenues have not been affected by illegal Internet downloading. On the contrary, it is making use of the Internet to increase them. Recording artists are taking advantage of the weakening of the recording labels and of the opportunities offered by the Internet to loosen their dependence on the labels. Finally, the once well-defined separation between the concert industry and the recording industry may be disappearing: concert organizers are getting into the recording business and majors are getting into the concert business.
Guilty By Association: The Boycotting Of Danish Products In The Middle East
Authors: Maamoun Ahmed , Aggarwal Praveen
Published: March 2016

We present a business situation encountered by several multinational corporations as they faced social boycotts of their products in countries where the policies of their home countrys government were unpopular. The case examines the issues surrounding the boycott of Danish products following the publication of cartoons depicting the likeness of Prophet Muhammad in what was interpreted as blasphemous by Muslim consumers.
Dutch Auction Or Dutch Uncle? A Case Study Of The NetSuite IPO
Authors: Adams Michael , Baker Russell , Thornton Barry
Published: March 2016

Dutch uncle is a term for a person who issues frank, harsh, and severe comments and criticism to educate, encourage, or admonish someone. Thus, a Dutch uncle is a person who is rather the reverse of what is normally thought of as avuncular or uncle-like (which would be indulgent and permissive). Wikipedia
Heritage Treasures And Gifts: Improving Controls And Systems In A Not For Profit Environment
Authors: Zelin II Robert C. , Baird Jane E.
Published: March 2016

Not-for-profit organizations often rely heavily on volunteers to help them achieve their goals on very limited budgets. Often, these organizations are especially in need of volunteers with specific skills not possessed by the average volunteer. Such is the case with the County Historical Society (The Society), which is in need of help with certain aspects of its museum gift shop operations. Most of the volunteers and staff of the organization are avid history buffs, but know little about running a business and even less about accounting and systems related processes. Therefore, the organization has approached your professor to ask for your assistance. The Society would like to seek the benefit of your knowledge of accounting systems and internal controls to help it improve operations and financial reporting for the gift shop. A previous group of students has documented the operations in narrative form as part of a class project. The Society would now like specific recommendations for ways to improve internal controls. It would also like to begin to upgrade its systems for inventory tracking, starting with its records for consignment inventory.
Sunset Company: Risk Analysis For Capital Budgeting Using Simulation And Binary Linear Programming
Authors: Togo Dennis F.
Published: March 2016

The Sunset Company case illustrates how the study of linear programming and risk analysis are facilitated with popular spreadsheets and their simulation add-ins. From new products having a singular expected value for NPV, binary linear programming (BLP) optimally selects the combination of products that maximizes total NPV given capital constraints. Yet, when probability distributions are used to model risk of the products, an optimized simulation finds a different set of products for a risk adverse strategy. Advances in spreadsheet technology facilitate accounting educators introducing meaningful modeling and risk analysis into the classroom.
Star Electronics, Inc.: An Excel Based Case Using Financial Statement Analysis To Detect Fraud
Authors: Ragan Joseph M. , Hadley Andrew J. , Raymond Alexander P.
Published: March 2016

The demand for forensic accounting within the corporate world is continually increasing. The services performed by forensic accountants help detect and prevent fraud within companies. This case is a study of forensic accounting that utilizes fraud methodology and detection techniques through a simulation engagement. Those who complete this case will proceed through a series of procedures that will lead to the formulation of potential fraudulent activity within the discussed company. The addressed procedures include: understanding the business, determining the areas that may be susceptible to fraud, performing analytical procedures to detect fraud, and creating a report to the board of directors as a follow up to any potential red flags found during the performed testing.
Lessons From Krispy Kreme
Authors: Anderson J. Richard
Published: March 2016

The recent decline of Krispy Kreme Doughnuts, Inc. raises a natural question: shouldnt investors (and auditors) have been more wary of this Wall Street darling? Werent there tipoffs that would have allowed investors to avoid another franchisor crash and burn situtation like Boston Chicken or TCBY frozen yogurt? This paper traces the meteoric rise and fall of Krispy Kreme and discusses a number of advance indicators of future problems: insider share-dumping, conflicts of interest within the Board of Directors and senior management, turnover in the CFO position, the use of synthetic leases, repurchased franchises, disappointing join venture results, and the problems of earnings management in the quarterly reports of a fairly small publicly-owned business.
In-Class Manufacturing Simulation: A Hands On Approach
Authors: Hintz Arthur , Fedoryshyn Michael
Published: March 2016

Many suggestions on ways to improve accounting education have been presented by professional and academic organizations. These studies are critical of current accounting education for being too focused on the transfer of information from faculty member to student (PricewaterhouseCoopers, 2003), failing to involve students as active participants in the learning process (AECC, 1990), and reinforcing student perception that accounting is boring and uninspiring (Cohen and Hanno, 1993). To address these concerns we developed an in-class simulation of a manufacturing environment that introduces students to the terminology and processes found in a typical manufacturing environment. The simulation requires students to work in teams to be the low cost manufacturer of the product, in this case paper airplanes, and to deal with real situations that are typically encountered by many manufacturers. Students are active participants in the process and are able to compare their teams performance against the performance of their classmates. Students indicate this exercise is interesting, informative, fun and a welcome change from the normal lecture format. Faculty members have also found the exercise a refreshing break from the normal lecture, especially since students are enthusiastic and interested participants.
Connecting Research, Teaching And The Student Experience In Innovative Ways Through Participation At Major Sports Events
Authors: Velo Veronica , Fournier Herve
Published: March 2016

This paper showcases on the contribution of Cesar Ritz Colleges (CR) at supporting the organization and running of support services at a major international sports event and the Swiss National Hospitality House in the Athens and Torino Olympics. Through the description of how CR managed to connect the knowledge developed by their students in the classroom with the catering of the House of Switzerland during the Olympic Games in Athens and Torino and then by elaborating on how the experience obtained through this exercise was reincorporated in their teachings. This article draws on the possibilities that academic institutions can optimize their curriculum in order to produce a more complete and comprehensive pedagogical experience, that is significantly in-line with the needs of the industry.
Culture Clashes At Mehta Investment Group: A Case Study
Authors: Mehta Kamlesh T.
Published: March 2016

The case study is about a small multinational financial investment firm located in England with over $43 millions in net profit and employs over 500 people. Thirteen employees of the firm have complained about the display of a Swastika by co-workers in the workplace. The company is faced with the challenges associated with diverse workforce with different nationalities, cultural values, and religious beliefs, and legal complications in the European Union.
Young Event Services: Lifestyle Or Living? Teaching Case
Authors: Subramanian Ram , Peterson Richard , Sulich Heidi
Published: March 2016

It was 4:30 in the morning of June 24, 2007, and Julie Young, the owner of Young Event Services (YES) was spending another late night at her desk in her home office--with no sleep. As she struggled with the variety of chores she was wrestling with, her mind wandered, partly in exasperation and partly in self-pity.
Value-Chain Analysis Of Prohibition In The United States, 1920-1933: A Historical Case Study In Marketing
Authors: Petkus, Jr. Ed
Published: March 2016

The federal ban on the manufacture, distribution, and sale of alcoholic beverages in the United States from 1920-1933 provides a unique and fascinating context for understanding fundamental marketing processes. The most direct pedagogical outcome of this case is the application of value-chain marketing dynamics within the context of Prohibition. Students will also be made aware of the importance and relevance of understanding marketing history, and the role of marketing in history. This case study is primarily intended for use in intermediate (e.g., Retailing/Distribution) or advanced (e.g., Marketing Management) marketing courses, but is adaptable for introductory courses (e.g., Principles of Marketing).
A Real World Illustration Of SFAS 158
Authors: Shough Stuart
Published: March 2016

This article presents an illustration of a defined benefit pension plan for an employer after having adopted SFAS 158, Employers Accounting for Defined Benefit Pension and Other Postretirement Plans. New requirements to report the funded status of a defined benefit plan are demonstrated using journal entries and T-accounts from the beginning of a plan to its conclusion.
The Demise Of Silicon Graphics Explicated By A Structural Functionalist
Authors: Robak Nicholas John , Robak Patricia J.
Published: March 2016

It has been asserted that positivism is the philosophical basis of research in the field of Information Systems by Goles and Hirschheim. This is seen as problematic in an area that undergoes swift and constant change because of its technological nature. The rise and fall of Silicon Graphics Incorporated (SGI) is the focus of this paper. The mechanism for explaining change is the action theory of Talcott Parsons, a structural functionalist, whose theory, in turn, is attacked for the inability to account facilely for change.
Improving New Hire Turnover Through The Use Of Assessment Tools
Authors: Pordeli Hassan , Sepehri Mohamad , Baker Russell , Burke Tom
Published: March 2016

This study focuses on one organizations adoption and use of a specific job matching assessment instrument for all of their hiring decisions over a three-year period. The paper examines the effectiveness of the organizations hiring assessment tool as a process for reducing their new hire turnover. The results of the study shows a significant improvement (reduction) in the new hire turnover, compared with the previous three-year period without utilizing the tool. These findings are consistent with years of empirical research on personality, consisting of characteristics behavior measurements that predict how an individual behavior in various situations (Greenberg, 1980).
Does Financial Leverage Influence Investment Decisions? The Case Of Mauritian Firms
Authors: Odit Mohun Prasadsing , Chittoo Hemant B.
Published: March 2016

This paper primarily focuses on the impact of financial leverage on investment decisions of firms and it is an attempt to explore the impact of financial leverage on investment levels using firm-level panel data in Mauritius. We expect to contribute to the existing literature by bringing evidence from a panel data set, which comprises 27firms, all listed on the Stock Exchange of Mauritius (SEM), sampled over a 15 year-period (i.e. from 1990 to 2004). In addition, we demarcate between two types of firms, namely: (i) high-growth firms; and (ii) low-growth firms. The results reveal a significant negative relationship between leverage and investment. More interestingly, while we found a negative relationship between leverage and investment for low growth firm, our econometric results reveal an insignificant relationship between the two variables for high growth firm.
A One Year Forecasting Project For Publicly Traded Companies
Authors: Petro Fred
Published: March 2016

This project is intended to teach students to apply the material covered in their first graduate accounting course. This is accomplished by applying the material to an actual company selected by each team. The project is described as follows: The project includes a computerized spreadsheet preparation of a master budget forecast for an actual publicly traded company for one year into the future. . The dates depend upon when the annual reports are prepared for your company. The forecast begins the day following the last available published annual report. The forecast does not comprise any actual numbers regardless of when the actual annual or quarterly statements are prepared for the company selected. The actual balance sheet, income statement and statement of cash flow from the preceding year are included with the forecasted balance sheet, income statement and statement of cash flow. The company must have a physical inventory, and accounts receivable from sales. The company may not be one in which any team member(s) are employed. The forecast will include the following items:1. Introduction, including the history of the company and a description of the company plan and policies as given in the project2. Sales budget (twelve months).3. Schedule of purchases (twelve months).4. Schedule of collection of credit sales (accounts receivable) and cash sales (twelve months).5. Cash budget (twelve months).6. An Income statement (for the current year and the projected year).7. A Balance sheet (for the current year and the projected year).8. A Statement of cash flow (for the current year and the projected year).9. Cost-profit-volume analysis (twelve months).10. Conclusion and recommendations
The Windfall Elimination Provision & Social Security Benefits: A Case Study
Authors: Owings-Edwards Stephanie , Mull Rick
Published: March 2016

This case is appropriate for an introductory financial analysis course, intermediate case study in financial analysis, or any course that is preparing students to take the CFA exam. Because of the policy analysis that is included, it could also be used in a public finance class or an intermediate microeconomics course. It provides a basis for developing an understanding of how Social Security benefits are calculated. The specific focus of the case is on the Windfall Elimination Provision and the calculations which must be made to re-estimate benefits for those who are affected by this provision. The student plays the role of financial advisor. When advising a client about the stream of income which can be anticipated in retirement, it is vitally important to realize that, if the client has worked both as a government employee and in the private sector, the benefits the client will receive from Social Security may be less than what is indicated in the annual Social Security Statement. The policy implications section of the case also points out some of the surprising affects resulting from the structure of the Windfall Elimination Provision. The questions at the end of the case test the students understanding of the complexities of the system. Depending on the instructors guidance, students can familiarize themselves with the on-line calculators developed by the Social Security Administration.
Qwest Communications: A Case Study Of Fraud And Greed
Authors: Stanwick Peter A. , Stanwick Sarah D.
Published: March 2016

This case study examines the unethical and illegal activities that occurred at Qwest Communications. Headquartered in Denver, Colorado, top level managers at Qwest fraudulently manipulated the firms financial reports in order to artificially inflate Qwests revenue and profit levels. Former Qwest CEO, Joseph Nacchio, was charged and convicted of insider trading by selling Qwest stock during the time period when the fraud occurred within the company. In March 2008, Joseph Nacchios conviction was overturned by a federal appeals court.
Thundermist Health Center: Extending Pharmaceutical Services To Underserved Patients
Authors: Quigley Jr Charles J. , Bingham Jr Frank G.
Published: March 2016

This paper describes a not-for-profit healthcare providers strategy to provide its economically disadvantaged patients with access to low cost pharmaceuticals. Initially, an in-house pharmacy was established, supported by a satellite distribution system using a telepharmacy solution to extend medications to its patients at remote sites. New federal legislation which provided access to low cost insurance through Medicare Part D to many of the providers disadvantaged patients, along with state licensing requirements forced the healthcare provider to reassess the economics of its pharmaceutical distribution system and seek other alternatives. Among the alternatives the healthcare provider considered was partnering with for-profit pharmaceutical companies in order to reach their patients.
Hollybush Academy: A Case Study In Selected Not-For-Profit Accounting Issues
Authors: Grippo Frank J. , Nassiripour Sia
Published: March 2016

The purpose of this case is to help students explore accounting issues often confronted by auditors of not-for-profit organizations. Given certain facts, the goal of the case is to require students to analyze the footnotes prepared by the auditors and discuss the presentation, classification and valuation of items not reflected on the financial statements prepared by the client. The case is intended for students who are taking an advanced accounting or not-for-profit accounting course.
Delta Dental Of Arkansas Taking The Next Step
Authors: Davis Larry R. , Brumm Joan , Bashaw R. Edward
Published: March 2016

Delta Dental of Arkansas, an affiliate of the Delta Dental Plans Association, had been a profitable provider of dental insurance since its inception in 1982 as a one - product company selling group dental policies to companies in Arkansas. With the retirement of its founding CEO in 2000 after 18 years of service, its board of directors crafted a new organizational structure, hired a new CEO from the outside, restructured the board, and redirected the focus of the organization. An external marketing firm employed by the company, following extensive research, encouraged the management of Delta Dental of Arkansas to develop a broader and more comprehensive approach to doing business. Following the consultants recommendations, Delta Dentals new business plan focused on ideas to generate repeat business, attract new business, diversify, and introduce additions to the companys line of services to influence company growth.
Instructional Case: Java & Holes
Authors: Burns Clare D. , Moss Gisele J. , Moss Jimmy D.
Published: March 2016

The primary subject matter of this case concerns a review of earnings per share, ratio analysis, and cost of capital concepts. A secondary issue includes evaluation of alternative strategies within the constraints of debt covenants. The case was designed to use as a review of financial accounting concepts in a MBA managerial accounting course. However, the case has a difficulty level appropriate for seniors or first or second year graduate students. The case is designed as a review and should be completed entirely outside of class. Depending on financial background, students will require approximately ten to fifteen hours to complete the case.
Global Trade, Admiralty Law And Zero Sum Games
Authors: Pikas Bohdan , Pikas Anastasia
Published: March 2016

A shipment of heavy sand from Australia was contaminated by sea water during a hurricane. Upon examination of the ships hold hatches, it was determined by the consignee that the hold hatches were in poor repair and faulty. Immediate compensation for the insurance deductible and shipping expense was demanded of the ships owners. Claiming an act of God under Admiralty Law, the ships owner refused payment. Upon consultation with maritime attorneys, the consignee decided to apply a provision of maritime law and arrest the ship to force payment.
Impact Of Radical And Incremental Curriculum Changes On Students
Authors: Agrawal Vipin K , Agrawal Vijay K. , Carpenter Donald A.
Published: March 2016

College curricula undergo changes periodically. This case discusses the various change management strategies employed by the faculty of a midwestern university in implementing incremental and radical change in the business school curriculum. It also analyzes the impact of these changes on student perceptions of the course and of the instructor. Our analysis reveals interesting trends in student responses over a seven year span. We find that students initially resist both types of changes, although the resistance is greater in the case of radical changes. Nevertheless, they eventually view both types of changes as adding value to the curriculum. However, the perception of value addition is temporary, lasting longer for radical change (seven semesters) than for incremental change (five semesters). This suggests that updating of curricula is required on an ongoing basis.
Big Red, Ltd.
Authors: Faulds, David J. , Mangold W. Glynn , Raju P. S.
Published: March 2016

This case addresses two frequently heard questions in real-world business settings: Why are sales going down? and What decisions must we make to reverse the sales decline? These questions were directed to Dr. Felix Wilder, a professor of Marketing, by the senior management of Big Red, Ltd., headquartered in Waco, Texas, after sales reports indicated a significant decline in year-over-year sales in the Louisville, Kentucky, market region. This region represented one of Big Reds most important market areas for soft drinks outside of its home base in Texas. Members of Big Reds senior management team were unable to identify the specific factors that had contributed to the sales decline. As a result, they commissioned Dr. Wilder to conduct an extensive marketing research project to determine the factors contributing to the erosion in sales. Dr. Wilder proposed a multifaceted exploratory research project that involved an extensive review of industry and trade literature, in-depth interviews with grocery store and super center store managers, an in-store consumer survey of Big Red customers, and a consumer focus group. The research design focused on the marketing mix variables, environmental factors, the target market, and changing consumer purchase behavior and lifestyle issues as possible sources contributing to the sales erosion. The results of Dr. Wilders investigation conflicted with Big Red managements preliminary hypotheses and revealed unexpected factors that may have contributed to the downward drift in sales. Based on the research, Dr. Wilder presented management with various alternative courses of action to correct the sales decline.
A Production/Transaction-Related Model Using Control Theory
Authors: Doyo Daisuke , Sakamoto Katsuhiro , Aoki Katsuya
Published: March 2016

In recent years, the need for wide-ranging kaizen/improvements has arisen in relationships with suppliers and other transaction partners in response to rising demands, including increases in profit and reductions in time. A method that results in such improvements is the application of a servo-mechanism control to manage inventory ordering. It is believed that if control theory is applied to the overall supply chain, it may enable an optimization of the supply chain, which fits the needs of modern society. This study proposes a prototype of the supply chain model of contemporary society, which applies the control theory and evaluates the validity of this model.
Mexx - An Attitude, A Lifestyle, A Kiss: A Case Study In Global Strategy
Authors: Washburn Judith , Rustogi Hemant , Dearth Rebecca
Published: March 2016

This case explores the opportunities and challenges confronting Mexx in the early 21st century. For more than 20 years, Mexx, an Amsterdam-based global retailer, grew quickly and successfully. Purchased by the Liz Claiborne organization in 2001, at the turn of the century, Mexx was poised for continued expansion and support to build a powerful, global retail brand. In 2008, Mexx management faces strategic decisions that will impact the companys future in the highly competitive global fashion arena.
Payday Lending: Perfunctory Or Predatory?
Authors: Schafter Annie , Wong Shee , Castleberry Stephen B.
Published: March 2016

Payday lenders are becoming more common across America as they meet the unique needs of consumers unable or unwilling to use the services of more traditional lenders. But many have claimed that certain of their practices are unethical. Do payday lenders take advantage of those less fortunate in our society? Are their fees exorbitant, or are the fees merely a fair return given the risk the payday lenders are incurring? This case looks at these and other issues surrounding the payday lending industry.
Staffing And EEO Laws: A Human Resource Management Case Study
Authors: Fischer Arthur K.
Published: March 2016

An HRM case dealing with problems and issues encountered as a company seeks to follow Equal Employment Opportunity laws during the staffing process.
Specialty Food And Beverage: A Case Study Of Small Business Management
Authors: Doyle Barry , Bell Art , Smith Dayle
Published: March 2016

Specialty Food and Beverage is facing growing pains from its rapid expansion over the last decade and more.  The case provides a summary of the challenges faced by the company in the areas of supply chain management, marketing plans, the creation of economic value, and the development of a long term strategy for profitable growth.
Jane's Healthy Gourmet: A Case On Sustaining Entrepreneurial Growth
Authors: Shukla P. K. , San Jose Kristen , Shukla Monica
Published: March 2016

Jane Smith had a family history of cancer and heart disease which made her very aware of the benefits of a healthy lifestyle. She discovered that there was no service offering pre-prepared healthy meals at home throughout Southern California. Smith has since decided to fill this market niche. She chose Orange County as the strategic location to serve the Southern California area. She opened headquarters in Irvine in January 1996. Jane's plan is to expand throughout California, promoting good health and great-tasting food. She also offers convenience by eliminating the need for shopping and cooking, while fueling the trend of home meal replacement.
Peerless Electric & Gas Company
Authors: Klein Gerald D.
Published: March 2016

This case, based on a real situation, illustrates how interdepartmental conflict can affect company performance and is a prelude for a thorough discussion of the antecedents and management of interdepartmental conflict.  The case is appropriate for MBA and upper-level undergraduate business students.  At Peerless Electric & Gas Company, sales personnel in the Marketing department are responsible for the sale of new commercial and industrial lighting, a very profitable business.  The extent to which sales is successful depends on the work of another Peerless department - Engineering and Installation (E/I) - which is responsible for designing, pricing, and installing lighting systems.  The departments report to different managers and each operates under a different set of performance expectations.  Currently, neither the planning and pricing nor the installation of new systems is done in a customer-focused, timely fashion, which jeopardizes the sales of new systems.
Yahoo! And The Chinese Dissidents: A Case Study Of Trust, Values, And Clashing Cultures
Authors: Venezia Gerald , Venezia Chiulien C.
Published: March 2016

This case involves the global business ethics of two distinctly different cultures whose definition of human rights is embedded within their differing historical traditions. The Constitution of the United States guarantees individual rights for each of its citizens, including free speech and the right to petition the government. The People’s Republic of China traces its roots to the ancient tradition of Confucius and the Mandate of Heaven that advocated the Emperor’s responsibility to provide economic justice to instill social harmony. This perspective is echoed by the Communist’s party of the PRC with its insistence on the prohibition of public dissent.  How then should an American firm address these issues while remaining competitive in the global arena and should they be held responsible for abiding to foreign law? This case presents the ethical dilemma faced by democratic multinationals conducting business globally.
Maile-Ann Company: A Matrix Approach To Reciprocated Support Department Cost Allocations
Authors: Togo Dennis F.
Published: March 2016

The reciprocal method for allocating support department costs has been shown to be better than the direct and step-down methods.  In addition, a matrix approach for the reciprocal method has been presented often in academic journals.  Yet, the instructional use of spreadsheet matrix functions for reciprocal cost allocations has been limited as many authors continue to present two-department simultaneous equations solved by algebraic substitutions.  The Maile-Ann Company presents an intuitive matrix approach to allocating reciprocated costs of many support departments.  The case converts commonly used algebraic expressions of support department reciprocated costs into an equivalent matrix relationship.  Spreadsheet matrix functions compute each support department’s reciprocated costs and allocate them to user departments.
Ponderosa Development: A Financial Reporting Case
Authors: Watkins Larry , Stell Roxanne , Maris Brian
Published: March 2016

This case, or parts thereof, is appropriate for use in an undergraduate intermediate accounting course or an undergraduate/graduate financial accounting cases course.  This case deals with various financial reporting issues such as interest capitalization, asset impairment, contingent items, and troubled-debt restructuring.  This is all done with a backdrop of a bursting real estate bubble and a national credit crunch.  The write-up of the solution to this case is also a useful vehicle for student preparation of either a professional memo or an executive summary.  Both provide reinforcement of technical writing skills.
How An Inventory Cost Misinterpretation Led To Chaos For Purchasing And Operations In A LEAN System
Authors: Furdek Jonathan M.
Published: March 2016

A firm engaging in lean production has employed a computer system to revise order quantities and lot sizes in real time.  What appears to be a minor misinterpretation of costs leads to radical fluctuations in inventory and efficiency.  Volumes of resources and products grow, contrary to the intent of the system and drastic action is taken to reduce costs, leading to a period of shortages and high administrative costs.
A Property Tax Scam: Washington D.C. $48 Million Embezzlement
Authors: Wells Jean T. , McFadden Gwendolyn
Published: March 2016

This case details how $48 million dollars was systemically stolen by one DC government worker over a nearly 20 year period; how the funds were deposited and cashed with the help of friends, family members and bank employees; how the funds were spent to support a lavish lifestyle; and how the embezzlement was eventually discovered. This case was written for use in a Business Law class.
Gemini Systems: Managing From The Middle In A High-Tech Company
Authors: Kainen Timm L.
Published: March 2016

This business case study is designed for MBA courses in Organizational Behavior, Organization Change and Negotiations. The case follows a young middle manager who has very little formal authority as she attempts to implement a new project staffing system for engineers in a high-tech matrix organization. As the company rapidly grows, she experiences significant resistance to change from section leaders, program managers and engineers who have become accustomed to competitive behavior in an environment rich with opportunities. However, as the company experiences retrenchment during the economic downturn of 2009, the change resistance continues, but within an environment where there is a paucity of projects. The case shows how Sophie grows as a middle manager and learns the necessary skills to be successful at managing change and “influencing without authority”.
Financial Crisis Of A Health Clinic: A Case Study
Authors: Long Morris D.
Published: March 2016

The Northern Indiana Health Clinic (NIHC) is a small community, non-profit health organization located in northern Indiana. Over the last 18 months, local factories have downsized or closed their doors, residents have left the community, and the number of uninsured individuals has continued to escalate. NIHC is not immune to the economic misfortune and closed out last year with its first operating loss in the last three years. The outlook for the coming year looks even more dismal and places NIHC in financial jeopardy.  The CEO has presented a number of recommendations to the board of directors for consideration. The board hired a consulting company to analyze the CEO’s proposal and provide long-term solutions that will turn around the current financial direction without sacrificing patient care.
Childcare And Entrepreneurship: A Business Case Study
Authors: Owings-Edwards Stephanie , Herz Paul
Published: March 2016

The Riverhouse Children’s Center is an actual day care business. The case is an example of a small niche-business common to locales across the United States. Riverhouse is atypical of private day care centers in that it is organized as a not-for-profit institution. The case reviews the benefits and pitfalls of obtaining not-for-profit tax status for a business. The case also presents the different pricing mechanisms embedded in the fee structure of the center. Case discussion questions lead students to suggest a restructuring of the revenue side of the business. Additionally, the case reveals that there may be non-monetary motivations for entrepreneurs and highlights the challenge of working within a tight budget.
Case Study: Alex Charter School
Authors: Johnson Gordon , Kiani Raj
Published: March 2016

This case discusses issues associated with charter schools. Topics include accounting, statistics, and economics. The focus is on profit planning and budgeting. Students will prepare an income statement, determine a break-even point for enrollment, contribution margin, elasticity of demand to assist in decision-making about tuition, averages, and a regression equation to estimate test scores, given class size. Finally, strategic thinking is required to write a conclusion.
Composite Manufacturing Company: A Financial (MIS) Statement Case
Authors: Kostolansky John W. , Stanko Brian B. , Landgraf Ellen L. , Pakter Michael D.
Published: March 2016

Composite Manufacturing is a thriving privately-held company, whose owners need to attract outside investors. Composite’s financial statements have not been professionally prepared nor audited. Although there is no fraud or intentional wrongdoing, the inexperience of the owners and their bookkeeper has resulted in improper financial reporting. In this case students will have to identify and restate revenues, expenses, assets, liabilities, and retained earnings in so far as they are not reported in accord with generally accepted accounting principles. Students are provided with a “Student Adjustment Template” and a “Student Worksheet Template” that allow them to make correcting entries in an organized manner as well as make subsequent changes to the financial statements.  Instructors will be provided with teaching notes, a “Student Adjustment Template Solution” and a “Student Worksheet Template Solution” upon contacting the authors.
Employee Benefit Plan Language And Sponsor Misconception
Authors: Moreschi Robert W.
Published: March 2016

The employee benefit plan marketplace is a multi-trillion dollar industry as measured by assets under management. Previous research suggests that even sophisticated plan sponsors and participants are uncertain about the details of their plan. The variety of fee types, (wrap fees, transaction fees, participant fees, and set-up fees) and the use of industry jargon can lead to confusion and misunderstanding. This paper is a case study of an actual deferred compensation plan. We examine the business law aspects of the relationship, particularly how the complexity of the product, coupled with the contract language, could lead to plan sponsor and participant misunderstanding.
A Case Study In Strategic Financial Planning In Health Service Organizations
Authors: Niles Nancy J.
Published: March 2016

Integrating strategic planning and financial planning is the best way for health service organizations (HSOs)  to ensure their budget allocations are appropriately targeted to long range solutions. In strategic financial planning, in order to ensure that there is long range financial success, annual budgets need to be analyzed from a long term organizational perspective. This paper will propose a step by step approach to strategic financial planning and their application to the healthcare industry and how the integration of these processes will result in a long term successful framework for achieving the HSO’s mission and vision. Cleveland Clinic will be discussed as an example of an HSO that has successfully utilized strategic financial planning.
A Journey To Triumph: The Making Of THRICE Project Using Oracle Technology
Authors: Ghani Nor Farzana Abd , Mahamud Ku Ruhana Ku , Kasim Maznah Mat , Abdullah Fader
Published: March 2016

THRICE project is kicking off in February 2010, to integrate all learning systems built from the previous projects; namely, Sekolahku.net, online training solution for Malaysia’s Institute for Accountancy and online training solution for Technology Park Malaysia College. All projects are owned by In-Fusion Solutions Sdn. Bhd. and are e-learning solutions, which support its core business. THRICE project will mainly leverage on the Oracle as its main technology. Integrating to new technology may not be as good as it sounds because some issues need to be considered in terms of making sure the transition process to Oracle run smoothly. Apart from that, the mobilization of staff needs to be decided in making sure THRICE project becomes a success in fulfilling the client’s wish.
Valuing A B2B Website: A Case Study Of An Industrial Products Supplier
Authors: Weitz Rob , Rosenthal David
Published: March 2016

In this research we examine the value of a business-to-business (B2B) website of an industrial products supplier by tracking website metrics (e.g., visitors, pages/visit, time per visit, etc.), along with the associated (non-Web-based) financial measures of sales, profit and amount of merchandise sold. We recorded this data over a 15 month period that included a significant mail promotion. Our results indicate that while the promotion dramatically increased visits to the websites, it had no positive effect on sales, profit or quantity of material sold. Generally, there was no relationship between website visits and monetary measures.
Corporate Entrepreneurship At GE And Intel
Authors: Zimmerman John
Published: March 2016

This is the first of three planned articles concerning Corporate Entrepreneurship (CE).  The author is a former entrepreneur practitioner who secured an earned doctorate from Pepperdine University in 2008, and who now teaches at Zayed University in the United Arab Emirates. In this article the author explores the concept of Corporate Entrepreneurship (CE) using case study methodology to connect previous scholarly research with data collected from successful companies. The paper discusses the problem of sustaining CE as organizations mature using Hayek’s Theory of Cultural Evolution as a framework.  The author suggests that corporate entrepreneurship, often called intrapreneurship, while critical for sustaining competitiveness and increasing stakeholder value, often poses a dilemma for large organizations.  The different processes and strategies these companies use to attempt to sustain CE are outlined together with suggestions for integrating corporate entrepreneurship into any organization’s culture, strategy, and management process. Finally, recommendations are provided as to how organizational leaders can successfully integrate corporate entrepreneurship into any organization’s strategy and management systems.