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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

Keywords

Case study
Publication date: 1 December 2010

Stephen J.J. McGuire, Ellen A. Drost, K. Kern Kwong, David Linnevers, Ryan Tash and Oxana Lavrova

A family business founded by Chinese immigrants grew into a $133 million toy and costume maker by exploiting seasonal niche segments in the highly competitive, global toy…

Abstract

A family business founded by Chinese immigrants grew into a $133 million toy and costume maker by exploiting seasonal niche segments in the highly competitive, global toy industry. Sales of traditional toys stagnated when replaced by game consoles and electronic toys. Unable to compete in high tech toys, MegaToys moved instead toward seasonal products. In 2007, brothers Peter and Charlie Woo were about to pitch what they hoped would be $63 million in Easter basket sales to Wal-Mart. If Wal-Mart took the full order, it would come to represent over half of MegaToys' revenue.

The company was faced with the dilemma of how to grow, and at what pace. Charlie Woo knew that MegaToys could continue to grow as long as it was able to satisfy Wal-Mart's demands. Peter Woo wondered if this was the smartest way to grow the business. “Growth is a good thing as long as you don't sell your shirt to get it,” he noted. Should MegaToys continue to increase its sales to Wal-Mart, or would dependence on Wal-Mart eventually threaten the firm's success? Were there other, untapped opportunities for MegaToys that were well aligned with its strengths, resources, and capabilities?

Details

The CASE Journal, vol. 7 no. 1
Type: Case Study
ISSN: 1544-9106

Case study
Publication date: 1 May 2013

Michael Phillips, David Watson, Bill Barnes and Howard Feldman

This case features a county planning director as he approves or turns down a permit application for the Harvest Wind Farm Project, located in Klickitat County on the Columbia…

Abstract

Case description

This case features a county planning director as he approves or turns down a permit application for the Harvest Wind Farm Project, located in Klickitat County on the Columbia Plateau in Washington State. The utilities involved and Klickitat County stood to benefit through new revenue generation and a favorable federal construction grant associated with the American Recovery and Reinvestment Act of 2009, and certain landowners stood to make substantial royalties. However, other landowners were also worried about declining property values, environmental groups had raised objections to the effect of turbines on the pristine Columbia River view, and uncertainty about health effects had recently become more of an issue. Nationally, “wind turbine syndrome” and “shadow-flicker” effects had been linked to wind farm operations. Given these concerns and the uncertainty, would the gains to stakeholders justify signing off on the project?

Details

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

Keywords

Case study
Publication date: 1 May 2008

Herbert Sherman and Daniel James Rowley

Derived from field and telephone interviews, e-mail communications, and secondary sources, this two part case describes how Gerald Mahoney, a shoes salesman in a Foley's…

Abstract

Derived from field and telephone interviews, e-mail communications, and secondary sources, this two part case describes how Gerald Mahoney, a shoes salesman in a Foley's Department store, is faced with a problem - Macy's has bought out the Foley's chain and, in doing so, has upscale the product line of shoes and altered his commission-based compensation system. These changes have resulted in less sales for Mr. Mahoney and therein lower commission - a difficult situation since he, his wife, and his daughter were barely getting by on his currently salary. Part A of the case describes an opportunity that presents itself to Mr. Mahoney; to leave his current job with a guaranteed low salary with possible additional income from commissions for a job selling residential homes which becomes purely commission-based to start with after three months of a salary plus commission pay that includes job training. In Part B Mr. Mahoney has decided to take the sales job with ABC Home Builders and receives his assignment. He finds that the working conditions of the sales office are not conducive to selling. His office is located in the rear of a trailer that is extremely run down and is paired with a competitive, noncommunicative saleswoman. The case ends with Mr. Mahoney feeling hopeless and alienated.

This two part case has been written primarily for an undergraduate junior level course in career planning or sales management and deals with the issues of recruitment, placement, training, and compensation. The case may also be employed in a course dealing with human resource management (from an individual's perspective), salesmanship, and organizational behavior.

Details

The CASE Journal, vol. 4 no. 2
Type: Case Study
ISSN: 1544-9106

Case study
Publication date: 17 October 2012

Anita Gihwala

AngloGold Ashanti: the dawning of a new age.

Abstract

Title

AngloGold Ashanti: the dawning of a new age.

Subject area

Change management, leadership, human resources management and organisational behaviour.

Study level/applicability

Business and organisational behaviour students at a Master's level of study.

Case overview

This case study explores the challenges facing one of the jewels of corporate South Africa, AngloGold Ashanti, as it seeks to introduce and implement vast changes across its global operations within a pre-established time frame. It explores those factors that impact the introduction and implementation of a successful and sustainable change initiative at AngloGold Ashanti.

Expected learning outcomes

By understanding the manner in which the company's new business improvement initiative is sought to be introduced at the organisation, students are better able to understand the role of leadership and the impact of change on a global workforce. Students will gain an appreciation of how to manage the change process, key actions that ought to be taken by all levels of management and staff, pitfalls that should be avoided and challenges that need to be addressed to ensure that the organisation can emerge stronger and take its rightful place in the competitive global arena.

Supplementary materials

Teaching notes are available; please consult your librarian for access.

Details

Emerald Emerging Markets Case Studies, vol. 2 no. 8
Type: Case Study
ISSN: 2045-0621

Keywords

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