Volume 12, Number 2 2005 Allied Academies International Conference Las Vegas, Nevada October 12-15, 2005 International Academy for Case Studies PROCEEDINGS Volume 12, Number 2 2005 page ii Allied Academies International Conference Las Vegas, 2005 Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Allied Academies International Conference page iii Table of Contents A PROPOSED CURRENCY ARRANGEMENT FOR PALESTINE .......................................................1 Vaughn S. Armstrong, Utah Valley State College Cody G. Boyd, University of Illinois Norman D. Gardner, Utah Valley State College THIS PIZZA PARLOR’S FOR SALE .............................................3 Joyce M. Beggs, The University of North Carolina at Charlotte I. E. Jernigan, III, The University of North Carolina at Charlotte Gerald E. Calvasina, Southern Utah University WHAT NEXT FOR KROGER? ..................................................5 Thomas Bertsch, James Madison University ENTERPRISE NATIONAL BANK: A STUDY IN COST CONTROL ...........................................7 James Bexley, Sam Houston State University RYANAIR (2005): SUCCESSFUL LOW COST LEADERSHIP ..................................9 Thomas M. Box, Pittsburg State University Kent Byus, Texas A&M University – Corpus Christi START-UP CULTURE AT TOPS ...............................................15 Steve Brown, Eastern Kentucky University Peggy Brewer, Eastern Kentucky University Kambiz Tabibzadeh, Eastern Kentucky University JEFF GILLUM’S NEW VENTURE ..............................................19 Steve Brown, Eastern Kentucky University Steve Loy, Eastern Kentucky University Theodore Randles, Eastern Kentucky University JAVA & HOLES: AN INSTRUCTIONAL CASE TO REVIEW FINANCIAL ACCOUNTING AND COST OF CAPITAL CONCEPTS ...............................................23 Clare D. Burns, Lamar University Gisele J. Moss, Lamar University Jimmy D. Moss, Lamar University THE CASE OF THE DIMINISHING BUDGET ....................................25 Cynthia Carter, Community Support Services Beth H. Jones, Western Carolina University Gary H. Jones, Western Carolina University Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Las Vegas, 2005 page iv Allied Academies International Conference THE PROPOSED MERGER OF AMERICA WEST AND US AIRWAYS: WILL IT FLY? ......................................31 Richard Cobb, Jacksonville State University Carl Gooding, Jacksonville State University Jeffrey Parker, Jacksonville State University ACCOUNTING FOR CAPITAL FORMATION: FINANCIAL ACCOUNTING AND INCOME TAX ISSUES OF RELATED PARTY LOANS AT UNREALISTIC INTEREST RATES .......................................37 David Coffee, Western Carolina University Roger Lirely, Western Carolina University Susan Swanger, Western Carolina University ONE STEP FORWARD, TWO STEPS BACK? ....................................39 Jacqueline DeLaat, Marietta College RIVERSIDE COUNTRY CLUB, PRIVATE OR SEMI- PRIVATE: MUTUALLY EXCLUSIVE DECISION MAKING UNDER UNCERTAINTY .......................................47 Benjamin L. Dow III, Southeast Missouri State University Paul Newsom, Valparaiso University BOGART’S MARINA ........................................................53 Janet Dye, University of Alaska Southeast E11EVEN: A START-UP RESTAURANT CASE STUDY ...........................55 Bryan Goede, University of Idaho Philip D. Olson, Northwest Training Resources Jennifer J. Olson, Northwest Training Resources ID PRO SYSTEMS: DISCIPLINING OFF DUTY BEHAVIOR ...................................57 Carrol R. Haggard, Fort Hays State University Patricia A. LaPoint, McMurry University INTERLANDDATA WEB HOSTING: STRUCTURING THE ORGANIZATION FOR GROWTH .....................61 Javad Kargar, North Carolina Central University TRANSFORMATION AT BTR .................................................67 Gerry Kerr, University of Windsor STONEBRIDGE COUNTRY CLUB: CASH… IS THERE ENOUGH? ...........................................69 David Kunz, Southeast Missouri State University Benjamin L. Dow III, Southeast Missouri State University Las Vegas, 2005 Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Allied Academies International Conference page v WHITTAKER MEMORIAL HOSPITAL ..........................................73 Edwin L. Makamson, Hampton University ZEIT SAIC: THE ENTREPRENEURIAL HISTORY OF A FAMILY BUSINESS IN ARGENTINA ................................75 Paul S. Marshall, Widener University Christian Balfhor, Pontificia Universidad Católica Argentina MR. FAHAD AL BANNAI, VICE PRESIDENT AXIOM TELECOM ....................................................81 J. Reagan McLaurin, American University of Sharjah ADEL ALI, CEO, AIR ARABIA ................................................89 J. Reagan McLaurin, American University of Sharjah MORE THAN JUST A SOFT DRINK ............................................91 April L. Paul, Florida Institute of Technology Robert D. Gulbro, Athens State University COOKIE JAR RESERVES–THE CASE OF CALLAWAY GOLF COMPANY .........................................95 Brad Reed, Southern Illinois University Edwardsville Ena Rose-Green, Southern Illinois University Edwardsville GELATO NATURAL S.A. .....................................................97 D.K. Smith, Southeast Missouri State University C. Aimar, University CAECE R. Barbero, University CAECE JONES' MARKETS, INC. ......................................................99 D.K. Smith, Southeast Missouri State University IS IT TIME TO UNLEASH A SOCIAL ENTERPRISE INTERNET BUSINESS ON THE GLOBAL MULTIBILLION DOLLAR WEDDING INDUSTRY? A CASE STUDY .. ....................................................101 Harriet Stephenson, Seattle University Diane Lockwood, Seattle University REIT VALUATION: THE CASE OF DUKE REALTY CORPORATION ..........................103 James Stotler, North Carolina Central University VENDOR REBATE MANAGEMENT: KHF, INC .................................105 Robert Stretcher, Sam Houston State University P. Michael McLain, Hampton University Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Las Vegas, 2005 page vi Allied Academies International Conference MONOCHROMATIC PERSONNEL SCANNING AT TECHMARK ......................................................107 Robert Switkin, Long Island University Barry Armandi, SUNY-Old Westbury Herbert Sherman, LIU-Southampton College FITNESS PRO: MANAGING A GROWING BUSINESS ............................113 Lee Tompkins, Jr., Fitness Pro Russell Kent, Georgia Southern University Michael McDonald, Georgia Southern University RFID AT RODNEY STRONG VINEYARDS .....................................115 Thomas Atkin, Sonoma State University Authors’ Index ..............................................................117 Las Vegas, 2005 Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Allied Academies International Conference page 1 A PROPOSED CURRENCY ARRANGEMENT FOR PALESTINE Vaughn S. Armstrong, Utah Valley State College [email protected] Cody G. Boyd, University of Illinois [email protected] Norman D. Gardner, Utah Valley State College Utah Valley State College CASE DESCRIPTION This case deals with a country’s currency regime, that is, its arrangements regarding the currency to be used in the country. The objective is to introduce students to the different currency arrangements that are possible and to the advantages and disadvantages of each, to provide them with additional experience researching international topics on the internet, and especially to the use of information available through the International Monetary Fund and the World Bank. The case is appropriate for use in an international economics or international finance class. Some aspects, e.g., those that deal with managing currency value, may be of interest to an advanced macroeconomics class. The case has a difficulty level of four, and should take one or two class hours for discussion. Students will require four to six hours of preparation time. CASE SYNOPSIS One decision a country must make regarding its economy is what type of currency regime it will adopt. That decision and the world’s response to the stability or weakness of the country’s currency can dramatically affect the lives of its citizens. Countries have been relatively active in the last several years in changing and adjusting their currency regimes. Students are likely to be aware of some of those changes; e.g., the euro was introduced as a cash currency replacing the national currencies of twelve European countries, Ecuador and East Timor “dollarized”, and Argentina abandoned its currency board, adopting a floating currency regime, all in 2002. Students may also know that China recently adjusted its dollar “peg”, that Turkey revalued its lira (1 new Turkish lira = 1,000,000 old Turkish lira), or that the Gulf Cooperation Council countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates) plan to unify their currencies in the next few years. Although students may have heard of the “gold standard” and of floating exchange rates, they will not generally be familiar with the variety of exchange rate regimes that a country can choose from, nor with the factors that affect the decision. This case presents those issues in the context of a future independent state of Palestine. As the formation of an independent Palestinian state appears to be only a matter of time, the question of an appropriate currency regime is one that will, in fact, be answered in the not too distant future. This case allows students to evaluate the same question that policy makers governing Palestine will consider. Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Las Vegas, 2005 page 2 Allied Academies International Conference Las Vegas, 2005 Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Allied Academies International Conference page 3 THIS PIZZA PARLOR’S FOR SALE Joyce M. Beggs, The University of North Carolina at Charlotte [email protected] I. E. Jernigan, III, The University of North Carolina at Charlotte [email protected] Gerald E. Calvasina, Southern Utah University [email protected] CASE DESCRIPTION The primary subject matter of this case concerns the human complexities of deciding whether or not to purchase a small business. Secondary issues are: determining the value of a business, evaluating the pros and cons of small business ownership, romance in the workplace, interpersonal relations, ethics, and small business management. The case has a difficulty level of four. The case is designed to be taught in one class hour and is expected to require one hour of outside preparation by students. CASE SYNOPSIS Ann graduated from college with Bachelors of Business Administration Degree in General Management. She was also recently divorced and had a settlement check from the separation of the marriage assets. She returned home to care for her ailing father and started to work part time for Antonio's Pizza. She is at a crossroads in her life and must decide what to do with her newfound freedom and education. Working at Antonio's is like going back in time since she worked there as a teenager. As a teenager, Ann had a crush on the owner of the pizza parlor. The pizza parlor owner asks her if she would like to buy the business. She is excited about the possibilities and plots strategy for the new establishment. The decision focus of the case is whether Ann should or should not purchase Antonio's Pizza. Proceedings of the International Academy for Case Studies, Volume 12, Number 2 Las Vegas, 2005 page 4 Allied Academies International Conference Las Vegas, 2005 Proceedings of the International Academy for Case Studies, Volume 12, Number 2
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