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Case study
Publication date: 1 May 2013

Jayanti Bandyopadhyay, Paul F. McGee and Linda A. Hall

This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a…

Abstract

Case description

This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.

Details

The CASE Journal, vol. 9 no. 2
Type: Case Study
ISSN: 1544-9106

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Case study
Publication date: 5 January 2015

Linda A. Hall, Jayanti Bandyopadhyay and Susan McNamara

This case illustrates the implications of the business challenges faced by an on‐campus student‐run convenience store when an internationally known coffee company opened a…

Abstract

Synopsis

This case illustrates the implications of the business challenges faced by an on‐campus student‐run convenience store when an internationally known coffee company opened a competing store. The case exercises focus on the application of managerial accounting concepts relevant for future strategic decision making. Students have the task of extracting relevant data from descriptive information. Using the story of an actual student‐run coffee shop that confronted an emerging competitor and thus necessitating these analyses can provide an attractive alternative to teaching managerial accounting concepts that are often considered by students as “dry.”

Research methodology

Case information was obtained from actual student organization and university data slightly modified to facilitate calculation and application of managerial accounting topics. Identities of the institution, the student run store and the international competitor have been disguised at their request. Certain events and dates have been altered to protect identities.

Relevant courses and levels

Relevant courses include but are not limited to: Introductory Managerial Accounting and Cost Accounting at the undergraduate business or accounting and the graduate MBA level.

Theoretical basis

Teaching opportunities include the application of managerial accounting concepts relevant for future strategic decision making. Topics include cost‐volume‐profit, sales‐mix, and break‐even analyses, conversion of traditional income statements to contribution margin income statements, and internal control issues.

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Case study
Publication date: 30 September 2021

Jayanti Bandyopadhyay, Hongtao Guo, Miranda Lam and Jinying Liu

We obtained information on China Gerui from secondary published sources, including annual reports downloaded from the Securities and Exchange Commission’s (SEC) EDGAR database…

Abstract

Research methodology

We obtained information on China Gerui from secondary published sources, including annual reports downloaded from the Securities and Exchange Commission’s (SEC) EDGAR database, news sites and newspapers, the company’s website and journal articles. One of the authors visited the China Gerui plant in Henan, China.

Case overview/synopsis

China Gerui, a Chinese metal fabrication company, enjoyed exponential growth because of its location, product innovation and ability to move up the value chain. At the height of its success, the company listed on the Nasdaq and had plans to raise capital to fund ambitious expansion plans. Unfortunately, four years after listing on Nasdaq, the company received a letter from the listing qualifications department notifying China Gerui that they were not in compliance with Nasdaq’s filing requirements because it had not filed its Form 20-F. Now, the company had only five days to decide whether to request an appeal of the letter.

Complexity academic level

This case is best suited for higher-level undergraduate accounting and finance courses such as intermediate accounting, auditing, international accounting, financial statement analysis, corporate finance and investments analysis. It is especially appropriate for graduate-level global accounting and advanced financial statement analysis courses. In these courses, the best placement is after coverage of SEC regulations and requirements for financial statement reporting and disclosure. Moreover, the case may be used as a tool to demonstrate the step-by-step process for searching and retrieving information from a public company’s filings through the SEC’s EDGAR database.

Supplementary materials

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

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Abstract

Details

The CASE Journal, vol. 9 no. 1
Type: Case Study
ISSN: 1544-9106

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Case study
Publication date: 5 January 2015

Gina Vega

Abstract

Details

The CASE Journal, vol. 11 no. 1
Type: Case Study
ISSN: 1544-9106

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Case study
Publication date: 1 December 2012

Gina Vega

Abstract

Details

The CASE Journal, vol. 9 no. 1
Type: Case Study
ISSN: 1544-9106

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Case study
Publication date: 1 May 2013

Gina Vega

Abstract

Details

The CASE Journal, vol. 9 no. 2
Type: Case Study
ISSN: 1544-9106

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Article
Publication date: 7 October 2014

Nixon Kamukama, Sulait Tumwine, Julius Opiso and Stephen Korutaro Nkundabanyanga

The purpose of this paper is to test empirically a variety of hypotheses related to business process management (BPM) and service delivery within public entities and contracting…

474

Abstract

Purpose

The purpose of this paper is to test empirically a variety of hypotheses related to business process management (BPM) and service delivery within public entities and contracting companies in Uganda.

Design/methodology/approach

A valid research instrument was utilized to conduct a survey on 20 government ministries, ten government departments and 13 service providers (contractors) who are representative of the 40 government entities and 25 service providers in Uganda. Correlation and regression analysis were conducted to ascertain the validity of the hypotheses.

Findings

Statistical support was found for eight out of the nine hypotheses tested.

Research limitations/implications

Only a single research methodological approach was employed, future research through interviews could be undertaken. Multiple respondents in public entities and service providers were studied, neglecting other key stakeholders like service users. Finally, BPM was studied and by the virtual of the results, there are other elements that contribute to service delivery that were not part of this study.

Practical implications

There is need to intensify initiatives to encourage greater understanding and acceptance of BPM, employ a viable BPM strategy that includes risk management, building high-level innovation, strong human resource capacity, providers expertise in order to provide optimal service to both service buyers and users.

Originality/value

This is the first paper in sub-Saharan Africa to tests empirically the relationship between BPM and service delivery in the Ugandan context of service buyers and providers and provides support for the relationship and process management.

Details

World Journal of Entrepreneurship, Management and Sustainable Development, vol. 10 no. 4
Type: Research Article
ISSN: 2042-5961

Keywords

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Article
Publication date: 14 August 2018

Ying Kei Tse, Minhao Zhang and Fu Jia

Firms face critical challenges in managing product quality in a global supply chain. In many cases, these challenges could be regarded as an agency problem which is a result of…

2057

Abstract

Purpose

Firms face critical challenges in managing product quality in a global supply chain. In many cases, these challenges could be regarded as an agency problem which is a result of the goal conflict between the supply chain members. To address such agency problem, the purpose of this paper is twofold: first, to explain how risk and reward sharing practices contribute to firms’ quality performance in the supply chain; and second, to identify the drivers of applying risk and reward sharing.

Design/methodology/approach

The hypothesised model, based on agency theory, is empirically verified by original survey data of 200 Chinese manufacturing companies using the structural equations modelling approach in a context of product recall.

Findings

Supplier involvement and task programmability are two significant antecedents of risk and reward sharing. Further, the paper shows that risk and reward sharing have a positive effect on quality performance, however, in terms of contribution to quality performance, risk sharing and reward sharing may be substitution practices.

Practical implications

This research explains how managers could embrace better preparedness for risk and reward sharing in their supply chains. It is also suggested that although risk and reward sharing are seen as efficient means to improve quality performance, such practices should not be treated as a bundle.

Originality/value

Building on supply partnership literature, this paper contributes to agency theory by providing a solution to the agency problem, i.e., risk and reward sharing and adding to the limited understanding of the antecedents of risk and reward sharing and examining the effects of risk and reward sharing on quality performance.

Details

International Journal of Operations & Production Management, vol. 38 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 July 2021

Zehra Sayed and Henrik Agndal

This paper analyzes how information systems (IS) can serve as tools of neo-colonial control in offshore outsourcing of research and development work. It draws on critical work…

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Abstract

Purpose

This paper analyzes how information systems (IS) can serve as tools of neo-colonial control in offshore outsourcing of research and development work. It draws on critical work examining business and knowledge process outsourcing.

Design/methodology/approach

The paper reports an empirical study of how laboratory information management systems (LIMS) shape offshore outsourcing practices involving Western client firms and Indian contract research organizations (CROs) in the pharmaceutical industry. The study adopted a multi-actor perspective, involving interviews with representatives of Western clients, Indian CROs, system validation auditors, and software vendors. The analysis was iterative and interpretative, guided by postcolonial sensitivity to themes of power and control.

Findings

The study found that LIMS act as tools of neo-colonial control at three levels. As Western clients specify particular brands of LIMS, they create a hierarchy among local CROs and impact the development of the local LIMS industry. At inter-organizational level, LIMS shape relationships by allowing remote, real-time and retrospective surveillance of CROs’ work. At individual level, the ability of LIMS to support micro-modularizing of research leads to routinization of scientific discovery, negatively impacting scientists’ work satisfaction.

Originality/value

By examining multiple actors’ perceptions of IS, this paper looks beyond the rhetoric of system efficiency characteristic of most international business research. As it explores dynamics of power and control surrounding IS, it also questions the proposition that outsourcing of high-end work will move emerging economies upstream in the value chain.

Details

critical perspectives on international business, vol. 18 no. 3
Type: Research Article
ISSN: 1742-2043

Keywords

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