bluuebunny/crossref_metadata_2025 huggingface dataset:
G & S Manufacturing: An Applied Auditing Case
Authors: Landgraf Ellen L.
Published: March 2016

This case provides students with the opportunity to gain hands on experience in the audit of cash disbursements, a voucher system and internal controls (or the lack there of) in the disbursement process. In particular, practical examples of concepts and procedures taught in an introductory auditing course, namely vouching, tracing, tests of controls and substantive testing are exemplified. The case includes sample invoices and a voucher register allowing the students to look at “actual” documents and ask good important questions. The case is broken down into three parts to allow students to receive feedback before continuing and the instructor plays the role of “consultant” providing an additional important learning opportunity. G & S Manufacturing is a small privately-held producer of steel products for the consumer market. As staff auditors performing part of the audit of G & S for the calendar year ended December 31, 2013 students will have to identify control deficiencies, substantive errors and other matters of concern in the audit of payables and cash disbursements. Students are provided with a copy of the voucher register for the month of December and all invoices relating to a selected sample of vouchers. The learning objectives of the case explicitly address the AICPA’s (American Institute of Certified Public Accountants) functional competencies of risk analysis, measurement and reporting; personal competencies of problem solving and decision making, and communication; and broad business competency of strategic/critical thinking.
Copper King Mining Company: A Case Study In Using Loans And Equity To Finance A Start-Up
Authors: Parsons Richard
Published: March 2016

The proposed Copper King mine in south central Utah was expected to produce millions of dollars in copper, gold and silver. A nearby struggling town and thousands of speculators and large banks seized upon this promise.  They all were willing to invest in developing the mine. Copper King tried a wide variety of financing approaches, one at a time, over a several year period during which a significant amount of funds were raised.  The financing options employed allow a study of the technical financing requirements of each of the options (hard money loans, waterfall loans, private equity and public equity). Copper King Mining Company is a lesson in the difficulties of financing a start-up.  Important theoretical concepts include the problem of banks dealing with asymmetric information and moral hazard, along with the tools they use to mitigate that risk. Asset valuation and the price of risk are also important lessons in this case.This case is most appropriate for classes in corporate finance, money and banking, investing and entrepreneurship.
The Lucky Dragon幸运的龙– Hong Kong, Special Administrative Region, China
Authors: Eliason Robert G. , Pargas Fernando A. , Yankey Michael D.
Published: March 2016

The Lucky Dragon is a vitamin, Chinese medicine and nutraceutical company located in Causeway Bay in Hong Kong.  Although the company was ran for 50 years by the Ng family, after the patriarch Mr. Ng Shu Chorn passed away, his children decided to sell it, as none of the three children were interested in managing the store or sourcing products and selling them to other shops. Increasingly, competition from mainland China had been eroding profit margins of similar businesses in Hong Kong, and each of the siblings had respectable jobs, so cashing in was the best course of action. Anderson Products LLC, a health and wellness company headquartered in Provo, Utah, had hoped to expand to the seemingly lucrative Chinese market, but they were inexperienced with international business and afraid of mainland China regulations. They saw the advertisement for the sale of The Lucky Dragon as a great opportunity to get their feet in the door, under the more auspicious regulations that Hong Kong could offer.
Life Cycle In Organizations: A Stationery Shop Case Study
Authors: Von Wobeser Lorena Hernández
Published: March 2016

This teaching case reviews the basis of Life Cycle Model in order to understand the transitional stages in organizations. It focuses particularly on Adizes ten stages model. The single case presented here helps us to reflect on life cycle of a micro sized business in Cancún, México. As narrated by her owner; the micro-sized business has passes three stages that she calls: the beginning, the expansion and the foundation stages. This case study is suggested for undergraduate students in managerial or organizational studies programs.
Case Study: Desert Storm And The Entrepreneurial Spirit
Authors: Alsaaty Falih M.
Published: March 2016

This case is appropriate for any college level entrepreneurial class. The purpose of this case study is to explore the business experience of an Iraqi entrepreneur, and share it with the community of entrepreneurs worldwide. The paper traces the journey of Mr. Sammy Awad, the entrepreneur, from the 1991 Gulf war to the fall of Baghdad to Coalition Forces in 2003. The Gulf war caused widespread devastation to the Iraqi economy, and large scale unemployment. On the other hand, the war created lucrative market opportunities for entrepreneurs, including Mr. Awad who, in a few years time was capable of moving from being a conscript in the Iraqi armed forces with a trivial salary, to a taxicab driver, and finally to an owner of a fleet of taxicabs. His stamina, determination, and foresight make him a role model for young entrepreneurs around the world.
Factors Of Market Performance Of Apple Ipod: A Preliminary Desk-Based Study
Authors: Shiu Eric
Published: March 2016

The Apple iPod is a hugely successful new product. This study conducts a secondary research in order to trace the technical and market development of the product, and then to suggest contributory factors of its remarkable market performance. These suggested contributory factors include opportunity identification, product design, product platform, external and internal coordination, speed to market, and advertisement and publicity. Future research can incorporate all these factors in a hypothetical causal model in order to test the statistical significance of these factors and the relative importance between them.
Cooper Machinery, Inc.
Authors: Grippo Frank J. , Ibex John Ted , Nassiripour Sia
Published: March 2016

This case emphasizes one of the most important analytical tools that an accounting graduate should possess. It is the opinion of the authors that an accounting graduate should be able to convert from the accrual basis of accounting to the cash basis. A solid understanding of this area and others, such as time value of money concepts, is necessary in order for one to consider himself/herself accounting literate. The purpose of this case is to evaluate and help students understand the relationship between the balance sheet, statement of income, and statement of cash flows in addition to the theory and mechanics of converting from the accrual basis of accounting to the cash basis. Furthermore, it helps students develop analytical skills and form an opinion about the usefulness of the direct method presentation of the statement of cash flows compared to the indirect method. Thus students are forced to complete missing information on the balance sheet, statement of income, and statement of cash flow by deducing which transactions occurred. The assumption used in the case is that the company employs the accrual basis of accounting. There were no cash sales or expenses paid in cash.
It Takes Two To Tango Buyer-Supplier Relationship Building
Authors: Ryu Sungmin , Hung Ken
Published: March 2016

The purpose of this case is to demonstrate how industrial norms influence the relationship between exchange parties. Deeply entrenched industrial norms serve as guidelines for behavior within permissible limits for exchange parties in a given industry. They form a common ground for action and constitute an implicit understanding upon which a cooperative relationship can be built. Industrial norms therefore play an important role in reducing conflict in the early stages of the interfirm relationship as they help exchange parties develop successful relationships. In the absence of industrial norms, exchange parties at the initial stages of a relationship may be faced with conflict. Even a detailed contract is usually not sufficient to prevent conflict. However, a contract does help exchange parties pursue the relationship and this continuity will foster the development of relational norms. Relational norms tend to govern long-term relationships and they are unique to the specific relationship, as opposed to industrial norms, which hold for an entire industry. The contribution of this article is as follows: (1) It offers a more extensive discussion of the interfirm relation in a macro social context than has previously been explored in inter-organization research literature, and (2) presents a useful premise for understanding interfirm relationships. This case can be used in conjunction with discussion on marketing topics such as the design of marketing channels (Chapter 6, Designing the Marketing Channel, Marketing Channels: A Management View, 7th Edition by Bert Rosenbloom, South-Western College Pub, 2003) for senior level marketing seminar.
How To Raise Social Capital: An Experiential Exercise
Authors: Hackbert Peter H.
Published: March 2016

Social capital is a critical aspect for launching a new venture. In the popular press and entrepreneurial education classrooms, develop your network is one of the most common pieces of entrepreneurial advice. Developing social capital is a crucial entrepreneurial competence. Three common questions are: What is the idea of a network of relationships as social capital? What are the dimensions of effective networks? How can nascent entrepreneurs develop strategies and abilities for building a valuable network? At Sierra Nevada College, the Sharon M. Croom Center for Entrepreneurial Leadership Teaching Fellows have designed the Entrepreneur Network Experiential Exercise to get students into thinking about these social capital resource questions and taking action in developing social networks.
Tecnomatix: A Born Global Company
Authors: Almor Tamar
Published: March 2016

In the beginning of 2004, Tecnomatix Technologies Ltd. (NASDAQ: TCNO), the driving force in Manufacturing Process Management (MPM), announced a global agreement with Ford, a major automotive manufacturer. The agreement to implement Tecnomatix MPM solutions throughout the customer's manufacturing operations worldwide represented an expansion of an existing relationship with this manufacturer and was expected to generate total revenues in excess of US$50 million over the next four years.At the beginning of 2004 Tecnomatix, an Israel-based high-tech company, held a staggering 70% market share (over 2,000 clients) in the MPM market together with its strategic partner, EDS. Although the company reported a net loss in 2003, it had sufficient cash reserves that would allow it to continue operations without needing external funding for the down period.
CafBijoux: A Small Business Marketing Challenge
Authors: Lee Chong Joanna S.K.
Published: March 2016

It was five minutes to ten oclock on Wednesday morning, April 7, 2004, and Jennifer Coleman was anxiously driving back and forth on B Street in Hayward, looking for a restaurant called CafBijoux. Jennifer had a ten oclock appointment with Julie Sanders and Mary Carter, the managers and co-owners of CafBijoux but there was no visible sign of the restaurant. After circling around several more times, Jennifer finally spotted a small sign in a window that said CafBijoux.Jennifer Coleman was a university professor of marketing and a marketing consultant in the city of Hayward, California. The Small Business Development Center (SBDC) of the university invited Jennifer to help CafBijouxs management as part of its cooperative effort with the city to provide assistance to small businesses in need of and interested in consulting services in the universitys service area. The purpose of the Jennifers meeting that morning was to go over the caf current business situation and to establish a mutual understanding about Jennifers deliverables.At 10:05 am, Jennifer walked into CafBijoux and introduced herself to Julie and Mary. Jennifer apologized for being late and indicated that she had some difficulty in finding the restaurant. Julie said, Yes, I know that we really need a store sign but we did not have enough money to get one. It would cost at least $2000. We had some customers complaining about that but we just couldnt afford it. Our business has been terrible and we were hoping that you would be able to tell us how we can improve. Jennifer replied, Thats what I am here for. But first, I need to learn as much about the caf business from you as I can. Jennifer explained that the primary goals of the meeting were for her to learn about the caf current situation and to explore the next course of action. Both Julie and Mary agreed upon the plan.
Reaching Underserved Borrower Prospects: A Case Of A Small Rural Bank
Authors: Johnston Timothy C. , Yeargin Alice Ann , Brundige Teresa , Payne Tom
Published: March 2016

Banks want to serve all members of their market, to meet government regulations as well as to follow company policy. This paper describes a case study of the efforts of a small rural bank to develop a marketing plan to target potential borrowers in underserved groups. First, market demographic data were used to determine the current population size, income, and race composition of the market. Second, publicly available competitor data were used to assess peer banks in surrounding market areas. The third task was to identify underserved socio-economic groups and develop prospect lists. Fourth, the bank developed outreach efforts to promote bank financial services to target groups. Fifth, the bank delivered educational programs for target individuals and families. Sixth, the outreach efforts were evaluated. Finally, the bank considered options for promoting bank services to underserved residents in the future. This paper illustrates the difficulty for a small, rural bank to diversify its borrower base, and presents some efforts that a bank can take to pursue its goal of serving all members of its community.
Wine Choice Before The New Year: A Discriminant Analysis Approach
Authors: Sakarya Arif Orcun
Published: March 2016

Turkey is a country where grape cultivation is widely made and so wine production potential is strong. Accordingly, especially in recent years, the number and the consumption of both local and imported wine varieties are increasing in the market. As a result, wine consumption patterns are also shifting. In this step, the selection between a local or an imported wine variety is due to some reasons where price and aging has been selected for the study. This study investigates the discriminating effects of the selected variables in a specific time period which also includes the New Year evening.
Growing Pains
Authors: Bledsoe M. Tony , Eubanks Kristi M.
Published: March 2016

Among the numerous challenges to survival for small family enterprises is the issue of employee compensation. The focus of this case is how one small firm attempts to develop a compensation plan that is fair and equitable to both employees and the organization, specifically addressing annual increases for the revenue-generating employees.
International Growth And Human Resource Management Challenges: A Review Of Hewlett-Packards Efforts To Maintain The HP Way
Authors: Franklin Erica L. , Mujtaba Bahaudin G.
Published: March 2016

This case is about Hewlett-Packard, its culture, and the problems the company encountered as it made a journey from a domestic firm to an international organization. The case discusses how the culture was created, developed, and perhaps lost during the company battle to stay in the top of the computer, test and measurement instrument markets. This case discusses the national and international challenges that HP has to deal with and the changes the company has to make in order to save the HP way.
Saks And The Unholy Trinity: Vendors, The Securities And Exchange Commission, And The Hedge Fund
Authors: Lundblad Heidemarie , Wilson Barbara A
Published: March 2016

This paper reports on the use of an unstructured case to teach and assess research, critical thinking, and communication skills in Intermediate Accounting classes. It includes a case specifically prepared for this purpose (an imbedded course measure) and a generic critical thinking assessment form that was customized for this assignment. This assessment process meets AACSB accreditation requirements. Students satisfactorily determined relevant facts, identified the accounting issues, and supported solutions. However, they did not satisfactorily research the authoritative literature or identify appropriate solutions.
Dot-Gone: Fate Of A Dot-Com Enterprise
Authors: Duncan Doris
Published: March 2016

This case describes the start?up challenges confronted by an enterprising young entrepreneur in creating a home?based electronic commerce store. In contrast to all the get rich quick hype we have heard about, the value of this example lies in the fact that it identifies some of the real challenges--technical, management and marketing-- faced by new web-based ventures. It also gives a glimpse of some of the potential benefits and pitfalls of a web-based retailing enterprise. The beginnings of a start-up, creation and maintenance of a web based business, and then the ultimate shutdown of the company are discussed.
Wal-Mart In The Global Retail Market: Its Growth And Challenges
Authors: Mujtaba Bahaudin G. , Maxwell Simone
Published: March 2016

The Wal-Mart Corporation is one of those companies that have been impacted by change at all levels as they conduct business and expand their operations throughout the globe. Wal-Mart has also greatly benefited from deeply-held universal values, philosophies, and management practices which have made them successful in diverse countries. In a short span of about forty years, this company has become the envy of any and every major corporation in the world. This case presents how Wal-Mart has achieved this enormous success, its best practice in the global retail industry, international growth trends and challenges, and various lessons that have been learned from their expansion in foreign countries. The case focuses on customer value delivery related to low prices, use of technology, and an organizational culture passionate on continuous learning.
Return On Marketing Investment Driven Sponsorship: Optimizing This Marketing Investment In Latin America
Authors: Waller Nico Schinagl
Published: March 2016

Marketing campaigns and strategies: We are all constantly exposed to their bombardment in our every day life, but few understand the undergoing revolution this field is experiencing to finally measure, in financial terms, its impact. Gone are the days of the creative marketing and to stay is the era of quantifiable marketing, a new stage in the field that simply wants to measure if the marketing effort has yielded an impact on what really counts: selling more, to more people, more often and at a higher margin. The following paper targets the sponsorship side of the marketing field, whether expos and trade shows, sponsorships of musical events, recreational gatherings, or company driven shows. Its objective is clear, in as to show a methodology that achieves a strategy to optimize this investment for consumer companies in Latin America. After a comprehensive market study, that analyzed the current measuring marketing methods in Mexico of over 70 marketing executives that manage over $ 282 million dollars in yearly marketing budgets, the proposed methodology was successfully implemented during 2006 for Tequila Casa Cuervo in Mexico by the author. A case study will be presented at the end of this paper to provide a real life example.
McDonalds Success Strategy And Global Expansion Through Customer And Brand Loyalty
Authors: Mujtaba Bahaudin G. , Patel Bina
Published: March 2016

The McDonalds Corporation is one of the most successful global restaurant chains around the world. They have used effective management and global expansion strategies to enter new markets and gain a share of the foreign fast food market. This case presents how McDonalds has achieved this enormous success, its best practices in the global food industry, international growth trends and challenges, and various lessons that have been learned from their expansion in foreign countries. Overall, the case provides a discussion of how McDonalds creates both customer and brand loyalty for their products and services. This case focuses on McDonalds international success, challenges and strategies.
I Quit . . . Again
Authors: O'Bryan Connie , Brannan Rodger , Castleberry Stephen B.
Published: March 2016

Ethical dilemmas are not always of our making. Carol, a licensed CPA, finds herself in the middle of a scheme concocted by two employees of her firm to defraud the U.S. government. Carol must negotiate both a legal and ethical tightrope. Her choice to do the ethically correct thing could lead to her dismissal or other retaliation by her boss. The case could be used in the following undergraduate or graduate courses: accounting, business law, business ethics, human resources.
We've Got A Cure For You! Disease Awareness Campaigns
Authors: Castleberry Stephen B. , Bayuk Kelley , O'Bryan A. Maureen
Published: March 2016

Over the last twenty years, the use of disease awareness campaigns has become predominant in our everyday lives. What started out as a technique to market lifestyle drugs for cosmetics and sexual enhancements in the 1980s and 1990s, has now increased in usage to include many other areas of medicine. Its not uncommon to see drug advertisements in consumer magazines and on television for everything from psychotropic drugs, to drugs that are intended to improve the quality of everyday life for more average Americans. Indeed, its hard to find a popular press magazine that doesnt have at least one such advertisement, while most magazine issues have many such advertisements.
Margarets Garden Shoppe: A Realistic Simulation Of Accounting For Small Entities
Authors: Schiff Andrew D. , Smith Margaret C.
Published: March 2016

According to the American Institute of CPAs, over 58% of new accounting graduates hired by CPA firms join those with fewer than 50 professional staff members, and over 38% join CPA firms with fewer than 10 professional staff members [AICPA, 2005]. Many of these regional and local firms provide accounting services to small business clients, whose accounting needs can differ significantly from those of larger organizations that are the primary focus of most textbooks. Exposure to the unique requirements of smaller businesses can improve the ability of new staff accountants to serve these entities accurately and efficiently, thereby reducing budget overruns and client complaints. This case study, which is based on 15 years of accounting and consulting experience, provides a unique experience in that it emphasizes the source documents, transactions and unique accounting needs of small businesses. It has been classroom-tested for accuracy and ease of use, and is suitable for principles, systems and first intermediate courses in accounting.
Alveolars International Human Resources Faux Pas: Their History And One Managers Influence
Authors: Navia Nivia A. , Mujtaba Bahaudin G.
Published: March 2016

The purpose of this case is toinstill inthe reader the importance of human resource management policies and practices and how they contribute to an international companys competitiveness. International Human Resources Management (IHRM) and sound HR practices should be present at all levels within the context of strategic business objectives, culture, and resources management constraints. This case willshowcase Alveolar International, Inc., an international corporationthat specializes in the manufacturing and sales ofdental implants. It will include an overview and history, an analysis of their management constraints,some examples of non-compliance of HR practices within the firm and itseffect on employee morale, and lastly, the actions that should have been taken place from an IHRM perspective. An explanation will be provided as to how these very same blunders could have potentially contributed to the sale of the company and, furthermore, the takeover of Alveolar ina recent merger. The analysis is provided to the reader from the perspective of an employee of the corporation as well as a researcher. It should be noted that for the protection of employers and employees, the identities and names of those involved have been changed.
The Down Home Caf
Authors: Bashaw R. Edward , Brumm Joan , Davis Larry R.
Published: March 2016

The Down Home Caf, a profitable 23-unit chain of family-oriented restaurants in Arkansas, Tennessee, and Oklahoma, have had slowly declining same-store revenue growth during the past three years. Although research suggests that patrons give the Down Home Cafhigh marks on food quality and value, growth may have been hurt by the lack of ambiance and brand image. Research indicates they are in target consumers consideration sets, although perhaps not a first choice. In order to generate growth, the executive team is focusing on ideas to generate repeat business and increase the underperforming dinner and weekend meal occasions. Down Homes advertising agency has encouraged management to step back from a short-term strategy and consider developing a more comprehensive approach. The agency presented analysis that has broken down the Down Home customer base into ten decision-making segments according to dining occasion, and is pushing management to adopt an overall branding strategy.
Case Study: Pacific Green Industries (Fiji) Limited: Pacific Palmwood Furnitures Green Approach
Authors: Frodey Carol , Singh Amar , Fiu Seini , Singh Sonal
Published: March 2016

Pacific Green is a green furniture company producing up-market furniture made from senile coconut trees. This paper explores the unique characteristics of this company and its success in world markets. Originally operating only in Fiji, the company now sources finished wood from Fiji and carries out its manufacturing assembly operations in China. It has showrooms across the world. The paper also highlights issues which need to be further explored, including concerns from the fast growing coconut oil skin care industry in Fiji about continued availability of high quality coconut oil, since senile trees still produce at a reduced but reasonable rate and no formal replanting program is in place. Coconut oil is also being considered as a viable source of biofuel, placing further pressure on future coconut availability.
Proposal And Validity Of The Product Planning Business Model A-POST ? The Application Of The Text Mining Method To Scooter Exterior Design
Authors: Nakamura Mari , Kuniyoshi Masato , Yamaji Manabu , Amasaka Kakuro
Published: March 2016

In this paper, the authors propose the product planning business model A-POST, which captures the customers tastes exactly and reflects them in the styling design of a product. Specifically, the authors have created a new product design concept using the text mining method which analyzes customers opinions in a language state. As an example of the application of this research, the authors applied this method to the product design process of a new scooter and obtained the results shown.
The Industry Of Outsourcing Information Technology Enabled Services And Business Process Outsourcing In India
Authors: Kuri Carlos Miguel Barber , Fabre Raul Alejandro Moreno
Published: March 2016

This case study was written using a variety of documentary sources which are all cited throughout the document. The content of this study is a result of the synthesis of information collected and is presented to be used for academic purposes This document was translated from the original in September, 2008 by Lenise L. Butler, International Cultural Center
Stick-Up At Check-In: A Managers Response To Identity Theft In The Hospitality & Tourism Industry
Authors: Moorer Jr Cleamon
Published: March 2016

Resolving and decreasing identity theft is a burden shared by businesses managers and consumers; civic groups (non-governmental agencies); and governmental agencies. Terri, a hotel manager of a large international flagship resort is notified by authorities that her hotel and some of its key employees have been the focus of a 3-month long identity theft sting. Terri, has to handle ethical, legal, and organizational issues while facing possible criminal charges. She has a small window of time to try to resolve this issue internally and re-establish trust with all key external stakeholder constituencies. This case can be used in the following undergraduate and graduate courses: business ethics, management information systems, organizational behavior.
An Apparel Brands Channel Strategy: The Case of Oliver in Korea
Authors: Cho Hyejeong , Lim Yanghun , Ryu Sungmin
Published: March 2016

The purpose of this case study was to describe the development of a channel strategy for an apparel brand, BoKids, designed to distribute its brand, Oliver, efficiently to customers. Bokids launched its childrens apparel brand, Oliver, in Korea by signing a brand license contract with Oliver of USA. When the brand was launched in 2005, Oliver was positioned as a brand with a reasonable price and a high quality product, which was sold primarily through department stores. In 2007, Oliver was suffering from sluggish sales volumes, and switched its main distribution channel from department stores to discount stores, which are the number 1 retail format in Korea. Oliver was compelled to adjust the price range of its main products to $20 30 in order to satisfy the needs of discount store customers. However, Oliver has considered Internet shopping as another channel for the Oliver brand, as Internet shopping is rapidly gaining popularity in Korea. This case can be used in conjunction with discussions on marketing topics, such as the design of marketing channels (Chapter 6, Designing the Marketing Channel, Marketing Channels: A Management View, 7th Edition by Bert Rosenbloom, South-Western College Pub, 2007) for senior level marketing seminars.
An Application Of The Rational Unified Process For Requirements Analysis
Authors: Townsend William
Published: March 2016

The Rational Unified Process® (RUP)[1] is an effective implementation technique for object oriented systems development.  The RUP® approach allows for flexible process modification and a customization of artifacts to meet the needs of the particular situation.  Marriott International developed a variation of this process as its standard for its SDLC.  This process was implemented in the requirements analysis and design phases of a software project for the Ritz-Carlton subsidiary.  A context-level treatment of the RUP® metamodel produced use cases and a supplementary specification that lead to the systems analysis model development by an external vendor. [1] Rational Unified Process®, Version 2003 Copyright © 1987 – 2003. Rational Software Corporation.
It Isnt What I Thought It Would Be: The Hesburger Case
Authors: Patten Ronald J. , Seristo Hannu
Published: March 2016

A person’s initial exposure to another country can be an unnerving experience. This case provides such an exposure and gives substantial information about the country being visited. In addition, a specific business practice is experienced and compared with a similar, but not identical experience in the home country.
Co-Opetition Between SAP And Oracle: The Effects Of The Partnership And Competition On The Companies Success
Authors: Troesch Erin M. , Schikora Paul F.
Published: March 2016

This research paper presents the secondary research findings on the similarities and differences between the strategies of SAP and Oracle, reasons why customers choose one vendor over the other, and how the competition between SAP and Oracle affects their cooperation with each other.  This latter effect we refer to as co-opetition.  A summary and conclusions will follow a detailed discussion of the aforementioned factors of co-opetition between SAP and Oracle.
The Evolution Of Disability Among Surveys In Spain
Authors: Meseguer-Santamaria Leticia , Vargas-Vargas Manuel , Jimenez Jose Mondejar
Published: March 2016

The definition of the word disability is controversial, due to his complexity and multidimensionality. The successive disability models and their empirical measurement in the diverse health national surveys vary greatly. The International Classification of Functioning, Disability, and Health (World Health Organization, 2001), known as the ICF, sees disability as the outcome of interactions between the features of the individual and the physical, social, and attitudinal world. This approach has the dual advantage of stressing the social context in which individuals are enabled or excluded while not ruling out the roles of bodies and medicine. In this paper, we analyze the evolution of the measurement of disability among three health national surveys in Spain.
Michael Bianco Inc. Immigrant Workers To Save Costs
Authors: Ruggieri Lynn
Published: March 2016

Michael Bianco Inc. was a relatively small manufacturing firm employing 85 people in 2001. By 2004, the company was awarded several multimillion dollar government contracts from the Department of Defense making backpacks for troops serving in Iraq. The company increased its work force to over 500 to accommodate the contracts. The workers, however, were illegal aliens. The Department of Homeland Security raided the manufacturing facility, found and detained over 300 illegal workers for deportation. Further investigation revealed deplorable and unfair working conditions, including lack of heat and docking workers pay for talking. Employees worked double shifts and instead of being paid overtime, they were paid straight time out of two separate companies. Humanitarian groups defended the workers and some later filed suit for back pay.
An Empirical Study Of Market Orientation In The Life Insurance Industry In South Africa
Authors: Saini Yvonne Kabeya , Mokolobate Kenosi N.
Published: March 2016

This paper examines the implementation of market orientation in the South African life insurance firms. A non probability sampling method was employed to select 102 respondents from life insurance organisations. Factor analysis method was used to analyse the data. Results of this study indicate that assessing market orientation practices using customer focus, competitor focus and inter-functional coordination variables is applicable to the South African life insurance industry. The findings suggest that the market orientation scale appears to capture well the construct of market orientation in the South African cultural context and confirms that market orientation is a worthwhile management goal to adopt. The findings are consistent with the literature. The results suggest that the use of sales people in measuring market orientation should be generalised with caution as this factor scored the lowest in the factor loading for customer focus. The Narver & Slatter (1990) scale was found to be reliable in measuring market orientation in the South African life insurance industry.
Using Accounting Information For Financial Planning And Forecasting: An Application Of The Sustainable Growth Model Using Coca-Cola
Authors: Gardner John C. , McGowan Jr Carl B. , Moeller Susan E.
Published: March 2016

The purpose of this paper is to provide a case example to teach students how to estimate a companys sustainable growth by using an extension of the DuPont System of financial analysis on Coca-Cola Corporation. The DuPont system is based on a companys return on equity that is decomposed into three components: net profit margin, total asset turnover, and the equity multiplier. The extended DuPont system of financial analysis multiplies return on equity by the earnings retention rate to calculate sustainable growth. Sustainable growth is the highest level of growth in sales that a company can achieve using internally generated funds only.
Cost Assignments In A Managerial Accounting Contract Logging Context
Authors: Kilpatrick D.J. , Reider Barbara P. , Taylor Cathy Y.
Published: March 2016

This case describes a firm where the controller is planning to use his expertise in accounting for company-owned timber to consider logging on a contract basis for others. To develop the contract strategy, the controller must understand the firms costs so that he can prepare competitive bids and provide an adequate profit margin. This case requires students to engage in the first steps of developing a cost management system for a contracting situation. Students must: (1) identify managements information needs, (2) identify cost objects, (3) identify appropriate costs to assign to cost objects, (4) identify potential allocation bases for indirect costs, and (5) describe cost behavior.
The Criticality Of Cultural Awareness In Global Marketing: Some Case Examples
Authors: Hunt Kenneth A. , Hodkin William
Published: March 2016

International trade has taken place for thousands of years. One might assume that with such a long history, those involved with international business would have learned how it is done. For the most part, the major players are sensitive to cultural differences and how important it is to conduct business within the boundaries of the prevailing culture. However, there are hundreds of examples of cultural faux pas. This paper focuses on some of the top trading partners with the United States and the business opportunities that they represent. It also addresses general business etiquette guidelines that should be understood and applied when working with the key trading partners. Several cultural business missteps are presented to illustrate that the simplest decision can lead to embarrassment or worse, major economic loss. The need to research foreign cultural and language differences is just as important as researching the market for sales opportunities. In the global marketplace, the players who are aware and sensitive to the culture of their trading partners have a greater probability of success, than those who do not.
Teaching Case: New Product Development And Pre-Launch Plans For Tickets Sales, Inc.
Authors: Lefebvre Jean M. , Gendron Michael
Published: March 2016

Ticket Sales, Inc (TSI) [1] is a startup business that has received seed funding. TSI is using the seed funding to perform a number of feasibility studies that will enable it to seek first-round venture capital. TSI has already performed a technology feasibility study and a marketing feasibility study, including a 5-year total cost of ownership pro forma budget. Outside consultants were retained to perform the studies. The case presents the Marketing Analysis and Feasibility Study performed by Big Apple Marketing. The TSI management team desires a second opinion concerning the work of Big Apple Marketing[1] and this case asks that NYC Associates[1] prepare an assessment of the Marketing Analysis and Feasibility Study in light of documented best practices in new product development.
Legend Airlines: American Airlines Worst Nightmare?
Authors: Dodds William B. , Hunt Kenneth A.
Published: March 2016

This case reviews the air battles American Airlines (AA) and Legend Airlines (LA) engaged in over the right to fly out of Love Field in Dallas, Texas, the home of American Airlines based at Dallas-Fort Worth International Airport.Legend Airlines was attacking the industry with a value proposition of quality flights and superior customer service with a laser focus on passengers who traveled frequently and paid top fares.The case is designed for classroom discussion and application to understand the economic consequences American Airlines faced with the up-scale entry of Legend Airlines into the heart of American Airlines market.
Common Sense As Corporate Culture
Authors: Simms John E. , Chan Hung , Hsieh Jim
Published: March 2016

A discussion of the problems associated with the implementation of FAS 157 and inherent risk for small- to-medium sized firms in the mortgage industry. Emphasis is placed on components of corporate culture and an example is provided using Network Funding, L.P., a Houston-based mortgage banking firm.
The Lack Of Industrialization, The Limited Number Of Private Corporations, And The Retardation Of Management In Private Business Enterprises In Greece
Authors: Theodore John
Published: March 2016

The purpose of this article was to examine and evaluate how 1) the late arrival of industrialization in Greece and the subsequent de-industrialization of the country deterred the formation and expansion of private corporations and impeded the mergers of small private enterprises in creating larger ones in the corporate form of business and 2) how the limited presence of private corporations retarded the development of management. Corporations are created through a planned initial formation and/or through the mergers of smaller corporate and non-corporate entities, such as proprietorships, partnerships, and family-owned non-stock corporations. Subsequently, the ample factors of production within the corporation allow the formation of professional management and the principles of organization which result in advanced managerial and organizational performance.
Case Study: Potential Drug Usage In The Workplace
Authors: Lucas John J.
Published: March 2016

This HRM case focuses on potential drug usage in the workplace and the appropriate steps to address this issue. This case is based upon an actual event that occurred in production plant of a Fortune 500 company. The case study can be used for any undergraduate or graduate level human resource management class.
The Case Of Alpha Inc.: A study In Forecasting And Valuation
Authors: Lakehal-Ayat Merouane
Published: March 2016

ALPHA Inc., a manufacturing entity, hired James to help put their records in for 2006 and 2007. James completed the financial statements to gain an understanding of the accounting transactions and financial results. In addition, ALPHA Inc. requested a five-year forecast for future financing and wanted a valuation of the company for possible sale or merger. After students complete the accounting relationships, financial analysis, forecast and valuation, they will have a solid background to complete the financial section of a business plan. This case is most appropriate for an upper division accounting or finance course.
Demonstrating The Use Of Vector Error Correction Models Using Simulated Data
Authors: B. McGowan, Jr. Carl , Ibrahim Izani
Published: March 2016

In this paper, we demonstrate the use of time series analysis, including unit roots tests, Granger causality tests, cointergation tests and vector error correction models. We generate four time series using simulation such that the data has both a random component and a growth trend. The data are analyzed to demonstrate the use of time series analysis procedures.
US GAAP Conversion To IFRS: A Case Study Of The Income Statement
Authors: Harris Peter , Arnold Liz Washington
Published: March 2016

International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Income Statement to IFRS. This case study is most suitable for an Intermediary Accounting or a Financial Analysis class at the graduate level.
Eastern European Business Case Study In Entrepreneurship
Authors: Daly Shelly A. , Les Mariia
Published: March 2016

This case looks at the new and continually evolving environment of capitalism and business in the Ukraine. While the Ukraine business environment shares key characteristics of other Eastern European markets, it is also distinct and unique in its challenges, products and people. A specific industry and entrepreneur offer insights and information that allow for understanding the opportunities present in this and similar markets.
Midwest Health Services: Purchasing Patient Snacks
Authors: Moffit Timothy , Gigowski Michelle
Published: March 2016

Melanie Griffin is a recent college graduate who has been asked by her supervisor to evaluate the consumption of snacks and pop at the ambulatory surgery center for which she works. Immediately, Melanie is confronted with the cultural complexities of a small health services operation. The reader discovers these complexities through a lively meeting dialogue, and the reader is then asked to help Melanie prepare for a follow-up meeting by identifying, analyzing, and preparing possible procurement solutions. The richness of this case is attributed to the practical quantitative consumption and pricing analysis coupled with the complexities of implementation because of the array of personalities. This case is appropriate for early undergraduate courses in management, marketing, and managerial accounting.
Valuing Coca-Cola And PepsiCo Options Using The Black-Scholes Option Pricing Model And Data Downloads From The Internet
Authors: Gardner John C. , McGowan Jr Carl B.
Published: March 2016

In this paper, we demonstrate how to collect the data and compute the actual value of Black-Scholes Option Pricing Model call option prices for Coca-Cola and PepsiCo.The data for the current stock price and option price are taken from Yahoo Finance and the daily returns variance is computed from daily prices.The time to maturity is computed as the number of days remaining for the stock option.The risk-free rate is obtained from the U.S. Treasury website.
From Horses To Log Cabins A $9 Million Embezzlement Case: How Did The Owner Not Know?
Authors: Ruggieri Lynn
Published: March 2016

The recent economic recession has forced companies to tighten the reins on expenses and fraud is one expense that companies cannot afford. Fraud, however, is becoming a much larger problem for business. This actual fraud case by an employee at a privately held company details how a $9 million embezzlement fraud was committed and detected. This case highlights the identification of the fraud, analysis through the use of the fraud triangle and the weaknesses in the internal control of the organization. This case identifies auditing issues and fraud examination procedures.
Corporate Human Resource Management In An International Setting
Authors: Fischer Arthur K.
Published: March 2016

This Human Resource Management case deals with problems and issues of setting up an international subsidiary which aligns with corporate strategy. The discussion concerns how such a case can be used to exhibit the alignment between HRM and international strategy.
Accounting For Employee Stock Options With Service, Performance, And Market Conditions
Authors: Boschen John F. , Jones Denise A. , Smith Kimberly J.
Published: March 2016

The accounting for employee stock options has long been a subject of debate among executives, regulators, and standard-setters. The accounting standard passed by the Financial Accounting Standards Board (FASB) in 2004 allows for more creative design of these types of options. In this case, students learn about employee stock options with service, performance, and market conditions. They also learn how to value options with these conditions, and how to report them on company income statements under the new accounting guidance.