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Volume 20, Number 2 Print ISSN: 1078-4950 Online ISSN: 1532-5822 JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES Instructors’ Notes Co-Editors Shih Yung Chou, University of Texas of the Permian Basin Herbert Sherman, Long Island University The Journal of the International Academy for Case Studies is owned and published by Jordan Whitney Enterprises, Inc. Editorial content is under the control of the Allied Academies, Inc., a non-profit association of scholars, whose purpose is to support and encourage research and the sharing and exchange of ideas and insights throughout the world. Page ii Authors execute a publication permission agreement and assume all liabilities. Neither Jordan Whitney Enterprises nor Allied Academies is responsible for the content of the individual manuscripts. Any omissions or errors are the sole responsibility of the authors. The Editorial Board is responsible for the selection of manuscripts for publication from among those submitted for consideration. The Publishers accept final manuscripts in digital form and make adjustments solely for the purposes of pagination and organization. The Journal of the International Academy for Case Studies is owned and published by Jordan Whitney Enterprises, Inc, PO Box 1032, Weaverville, NC 28787, USA. Those interested in communicating with the Journal, should contact the Executive Director of the Allied Academies at [email protected]. Copyright 2014 by Jordan Whitney Enterprises, Inc, USA Journal of the International Academy for Case Studies, Volume 20, Number2, 2014 Page iii EDITORIAL BOARD MEMBERS Irfan Ahmed Devi Akella Sam Houston State University Albany State University Huntsville, Texas Albany, Georgia Charlotte Allen Thomas T. Amlie Stephen F. Austin State University Penn State University - Harrisburg Nacogdoches, Texas Harrisburg, Pennsylvania Ismet Anitsal Kavous Ardalan Tennessee Tech University Marist College Cookeville, Tennessee Poughkeepsie, New York Joe Ballenger Lisa Berardino Stephen F. Austin State University SUNY Institute of Technology Nacogdoches, Texas Utica, New York Thomas Bertsch Steve Betts James Madison University William Paterson University Harrisonburg, Virginia Wayne, New Jersey Narendra Bhandari Barbara Bieber-Hamby Pace University Stephen F. Austin State University North Brunswick, New Jersey Nacogdoches, Texas W. Blaker Bolling Lisa N. Bostick Marshall University The University of Tampa Huntington, West Virginia Tampa, Florida Michael W. Boyd Thomas M. Box Western Carolina University Pittsburg State University Cullowhee, North Carolina Pittsburg, Kansas William Brent Michael Broihahn Howard University Barry University Washington, DC Miami Shores, Florida Gary Brunswick Carol Bruton Northern Michigan University California State University San Marcos Marquette, Michigan Poway, California Gene Calvasina Russell Casey Southern University Penn State University Worthington Scranton Baton Rouge, Louisiana Dunmore, Pennsylvania Yung Yen Chen Wil Clouse Nova Southeastern University Eastern Kentucky University Davie, Florida Richmond, Kentucky Clarence Coleman Michael H. Deis Winthrop University Clayton College & State University Rock Hill, South Carolina Morrow, Georgia Carol Docan Scott Droege CSU, Northridge Mississippi State University-Meridian Campus Northridge, California Meridian, Mississippi Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page iv EDITORIAL BOARD MEMBERS Martine Duchatelet Steve Edison Purdue University Calumet University of Arkansas at Little Rock Hammond, Indiana Little Rock, Arkansas Andrew A. Ehlert Henry Elrod Mississippi University for Women University of the Incarnate Word Columbus, Mississippi San Antonio, Texas Mike Evans Werner Fees Winthrop University Georg-Simon-Ohm-Fachhochschule Nuernberg Rock Hill, South Carolina Nuernberg, Germany Troy Festervand Art Fischer Middle Tennessee State University Pittsburg State University Murfreesboro, Tennessee Pittsburg, Kansas Barbara Fuller Ramaswamy Ganesan Winthrop University BITS-Pilani Goa Campus Rock Hill, South Carolina Goa, India Joseph J. Geiger Issam Ghazzawi University of Idaho University of La Verne Moscow, Idaho La Verne, California Michael Grayson Richard Gregory Jackson State University University of South Carolina Spartanburg Jackson, Mississippi Spartanburg, South Carolina Robert D. Gulbro Allan Hall Athens State University SUNY Institute of Technology Athens, Alabama Utica, New York Karen Hamilton Heikki Heino Appalachian State University Governors State University Boone, North Carolina University Park, Illinois Terrance Jalbert Marianne L. James University of Hawaii at Hilo California State University, Los Angeles Hilo, Hawaii Los Angeles, California Bin Jiang Marlene Kahla DePaul University Stephen F. Austin State University Chicago, Illinois Nacogdoches, Texas Joseph Kavanaugh William J. Kehoe Sam Houston State University University of Virginia Spring, Texas Charlottesville, Virginia Wasif M. Khan Marla Kraut Lahore University of Management Sciences University of Idaho Lahore, PU, Pakistan Moscow, Idaho S. Krishnamoorthy Dave Kunz Amrita Institute of Management Southeast Missouri State University Tamil Nadu, India Cape Girardeau, Missouri John Lawrence Jonathan Lee University of Idaho University of Windsor Moscow, Idaho Windsor, Ontario, Canada Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page v EDITORIAL BOARD MEMBERS John Lewis Rod Lievano Stephen F. Austin State University University of Minnesota Duluth Nacogdoches, Texas Duluth, Minnesota Steve Loy Anne Macy Eastern Kentucky University West Texas A&M University Richmond, Kentucky Canyon, Texas Edwin Lee Makamson Jeff Mankin Hampton University Lipscomb University Hampton, Virginia Nashville, Tennessee Paul Marshall James R. Maxwell Widener University State University of New York College at Buffalo Chester, Pennsylvania Buffalo, New York Steve McGuire Michael McLain California State University, Los Angeles Hampton University Los Angeles, California Elizabeth City, North Carolina Timothey B. Michael Todd Mick University of Houston-Clear Lake Missouri Western State University Houston, Texas St. Joseph, Missouri Kenneth K. Mitchell Mohsen Modarres Shaw University Humboldt State University Raleigh, North Carolina Arcata, California William B. Morgan Inge Nickerson Felician College Barry University Jackson, New Jersey Miami Shores, Florida Inder Nijhawan Adebisi Olumide Fayetteville State University Lagos State University Fayetteville, North Carolina Lagos, Nigeria Joseph Ormsby D. J. Parker Stephen F. Austin State University University of Washington Tocama Nacogdoches, Texas Tacoma, Washington Karen Paul Steven K. Paulson Florida International University University of North Florida Miami, Florida Jacksonville, Florida Terry Pearson Rashmi Prasad West Texas A&M University University of Alaska Anchorage Canyon, Texas Anchorage, Alaska Sanjay Rajagopal Charles Rarick Western Carolina University Purdue University Calumet Cullowhee, North Carolina Hammond, Indiana Sherry Robinson Ida Robinson-Backmon Penn State University University of Baltimore New Albany, Pennsylvania Baltimore, Maryland Durga Prasad Samontaray Joesph C. Santora King Saud University Essex County College Riyadh, Saudi Arabia Newark, New Jersey Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page vi EDITORIAL BOARD MEMBERS Sujata Satapathy Bob Schwab Indian Institute of Technology Andrews University New Delhi, India Berrien Springs, Michigan Elton Scifres Herbert Sherman Stephen F. Austin State University Southampton College Nacogdoches, Texas Southampton, New York Linda Shonesy Mike Spencer Athens State University University of Northern Iowa Athens, Alabama Cedar Falls, Iowa Harlan E. Spotts Harriet Stephenson Western New England College Seattle University Springfield, Massachusetts Seattle, Washington Philip Stetz Jim Stotler Stephen F. Austin State University North Carolina Central University Nacogdoches, Texas Chapel Hill, North Carolina Jennifer Ann Swanson Joseph Sulock Stonehill College UNC-Asheville N. Easton, Massachusetts Asheville, North Carolina Joe Teng Prasanna J. Timothy Barry University Karunya Institute of Technology Miami Shores, Florida Tamil Nadu, India Jeff W. Totten Jack E. Tucci Southeastern Louisiana University Mississippi State University-Meridian Campus Hammond, Louisiana Meridian, Mississippi George Vozikis Rae Weston San Diego State University Macquarie Graduate School of Management San Diego, California NSW Australia Greg Winter Art Warbelow Barry University University of Alaska Miami Shores, Florida Fairbanks, Alaska Thomas Wright University of Nevada - Reno Reno, Nevada Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page vii TABLE OF CONTENTS EDITORIAL BOARD MEMBERS .............................................................................................. III  LETTER FROM THE EDITORS .................................................................................................. X  SWEET PEAS STICHERY: A CASE OF A START-UP MERCHANDISER- PART A ............ 1  Kathleen H. Gruben, Georgia Southern University  Leslie B. Fletcher, Georgia Southern University  THE WAL-MART STORES, INC.: AN AMERICAN DREAM THAT TOUCHED THE WORLD ........................................................................................................................................ 13  Issam A. Ghazzawi, University of La Verne  Marie Palladini, California State University, Dominquez Hills  Teresa Martinelli-Lee, University of La Verne  INSTRUCTOR’S NOTES: ANDREW MASON & GROUPON, INC. ..................................... 35  Todd A. Finkle, Gonzaga University  THERE IS ROOM AT THE INN! : INSTRUCTOR’S NOTES ................................................. 43  Komal Karani, Lamar University  Kabir Sen, Lamar University  David Mulcahy, Lamar University  ECONOMICS OF APPLE IPHONE: PRICE DISCRIMINATION OR PRICING ERROR? ..... 49  Dmitriy Chulkov, Indiana University Kokomo  Dmitri Nizovtsev, Washburn University  REENGINEERING A PUBLIC UTILITY AS AN ENTREPRENEURIAL ENTERPRISE: IMPLEMENTATION OF AN EXECUTIVE COMPENSATION PLAN ................................... 55  Linda Pickthorne Fletcher, University of Tennessee at Chattanooga  Marilyn M. Helms, Dalton State University  Marilyn Willis, University of Tennessee at Chattanooga Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page viii THE TRILATERAL MBA: AN APPROACH TO INTERNATIONAL EXCHANGE OF STUDENTS .................................................................................................................................. 65  Daniel A. Myers, Western Kentucky University  Robert D. Hatfield, Western Kentucky University  Ronald G. Cheek, University of Louisiana Lafayette  SOUTH CAROLINA DEPARTMENT OF REVENUE: MOTHER OF GOVERNMENT DYSFUNCTION .......................................................................................................................... 71  Stephen L. Loy, Eastern Kentucky University  Steven Brown, Eastern Kentucky University  Kambiz Tabibzadeh, Eastern Kentucky University  TIEN SON: GROWING A STUDENT BUSINESS AFTER GRADUATION ........................... 83  Joseph Trendowski, University of Evansville  INFOTEK COMPUTER SERVICES & CONSULTING, LLC................................................... 91  Michelle L. Washington, Arcadia University  Jocelyn E. Russell, DeVry University  THE INTERN: AN INSTRUCTIONAL CASE FOCUSING ON ETHICS FOR TAX SERVICES .................................................................................................................................... 99  Martha G. Suez-Sales, University of Guam  INSTRUCTOR’S MANUAL GROWING TOO FAST? AN ENTREPRENEURIAL DREAM…OR NIGHTMARE.................................................................................................... 107  Charles M. Carson, Samford University  Betsy B. Holloway, Samford University  Megan L. Lozner, Samford University  KOCH RANCHES: “WHERE’S THE BEEF?!” ....................................................................... 113  Marlene C. Kahla, Stephen F. Austin State University  Robert M. Crocker, Stephen F. Austin State University  Barbara Bieber-Hamby, Stephen F. Austin State University  THE RISE AND FALL OF NETFLIX: WHAT HAPPENED AND WHERE WILL IT GO FROM HERE? ............................................................................................................................ 119  Grace Allen, Western Carolina University  Dorothee Feils, University of Alberta  Holly Disbrow, Western Carolina University  Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page ix MOBILE DETAILERS, INC. ..................................................................................................... 129  Lynn Bible, Fayetteville State University  Richard Sincerbeaux, Fayetteville State University  CREATIVITY AND CULTURE AT PIXAR AND DISNEY: A COMPARISON.................. 147  Timothy D. Wise, Southern Arkansas University  Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page x LETTER FROM THE EDITORS Welcome to the Journal of the International Academy for Case Studies, the official journal of the International Academy for Case Studies. The IACS is affiliated with the Allied Academies. Both are non profit associations of scholars whose purpose is to encourage and support the advancement and exchange of knowledge, understanding and teaching throughout the world. The purpose of the JIACS is to encourage the development and use of cases and the case method of teaching throughout higher education. Its editorial mission is to publish cases in a wide variety of disciplines which are of educational, pedagogic, and practical value to educators. The notes contained in this volume have been double blind refereed, and each was required as a companion to a complete teaching case, which are published in a separate issue. The acceptance rate for manuscripts in this issue, 25%, conforms to our editorial policies. The Instructor’s Note for each case in this volume will be published in a separate issue of the JIACS. If any reader is interested in obtaining a case, an instructor’s note, permission to publish, or any other information about a case, the reader must correspond directly with the Executive Director of the Allied Academies: [email protected]. The Editorial Policy, background and history of the organization, and calls for conferences are published on the Allied Academies web site. In addition, we keep the web site updated with the latest activities of the Academy and all of the affiliates of the Allied Academies. Please visit our site and know that we welcome hearing from you at any time. Shih Yung Chou, University of Texas of the Permian Basin Herbert Sherman, Long Island University Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014

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Volume 20, Number 2 Print ISSN: 1078-4950 Online ISSN: 1532-5822 JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES Instructors’ Notes Co-Editors Shih Yung Chou, University of Texas of the Permian Basin Herbert Sherman, Long Island University The Journal of the International Academy for Case Studies is owned and published by Jordan Whitney Enterprises, Inc. Editorial content is under the control of the Allied Academies, Inc., a non-profit association of scholars, whose purpose is to support and encourage research and the sharing and exchange of ideas and insights throughout the world. Page ii Authors execute a publication permission agreement and assume all liabilities. Neither Jordan Whitney Enterprises nor Allied Academies is responsible for the content of the individual manuscripts. Any omissions or errors are the sole responsibility of the authors. The Editorial Board is responsible for the selection of manuscripts for publication from among those submitted for consideration. The Publishers accept final manuscripts in digital form and make adjustments solely for the purposes of pagination and organization. The Journal of the International Academy for Case Studies is owned and published by Jordan Whitney Enterprises, Inc, PO Box 1032, Weaverville, NC 28787, USA. Those interested in communicating with the Journal, should contact the Executive Director of the Allied Academies at [email protected]. Copyright 2014 by Jordan Whitney Enterprises, Inc, USA Journal of the International Academy for Case Studies, Volume 20, Number2, 2014 Page iii EDITORIAL BOARD MEMBERS Irfan Ahmed Devi Akella Sam Houston State University Albany State University Huntsville, Texas Albany, Georgia Charlotte Allen Thomas T. Amlie Stephen F. Austin State University Penn State University - Harrisburg Nacogdoches, Texas Harrisburg, Pennsylvania Ismet Anitsal Kavous Ardalan Tennessee Tech University Marist College Cookeville, Tennessee Poughkeepsie, New York Joe Ballenger Lisa Berardino Stephen F. Austin State University SUNY Institute of Technology Nacogdoches, Texas Utica, New York Thomas Bertsch Steve Betts James Madison University William Paterson University Harrisonburg, Virginia Wayne, New Jersey Narendra Bhandari Barbara Bieber-Hamby Pace University Stephen F. Austin State University North Brunswick, New Jersey Nacogdoches, Texas W. Blaker Bolling Lisa N. Bostick Marshall University The University of Tampa Huntington, West Virginia Tampa, Florida Michael W. Boyd Thomas M. Box Western Carolina University Pittsburg State University Cullowhee, North Carolina Pittsburg, Kansas William Brent Michael Broihahn Howard University Barry University Washington, DC Miami Shores, Florida Gary Brunswick Carol Bruton Northern Michigan University California State University San Marcos Marquette, Michigan Poway, California Gene Calvasina Russell Casey Southern University Penn State University Worthington Scranton Baton Rouge, Louisiana Dunmore, Pennsylvania Yung Yen Chen Wil Clouse Nova Southeastern University Eastern Kentucky University Davie, Florida Richmond, Kentucky Clarence Coleman Michael H. Deis Winthrop University Clayton College & State University Rock Hill, South Carolina Morrow, Georgia Carol Docan Scott Droege CSU, Northridge Mississippi State University-Meridian Campus Northridge, California Meridian, Mississippi Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page iv EDITORIAL BOARD MEMBERS Martine Duchatelet Steve Edison Purdue University Calumet University of Arkansas at Little Rock Hammond, Indiana Little Rock, Arkansas Andrew A. Ehlert Henry Elrod Mississippi University for Women University of the Incarnate Word Columbus, Mississippi San Antonio, Texas Mike Evans Werner Fees Winthrop University Georg-Simon-Ohm-Fachhochschule Nuernberg Rock Hill, South Carolina Nuernberg, Germany Troy Festervand Art Fischer Middle Tennessee State University Pittsburg State University Murfreesboro, Tennessee Pittsburg, Kansas Barbara Fuller Ramaswamy Ganesan Winthrop University BITS-Pilani Goa Campus Rock Hill, South Carolina Goa, India Joseph J. Geiger Issam Ghazzawi University of Idaho University of La Verne Moscow, Idaho La Verne, California Michael Grayson Richard Gregory Jackson State University University of South Carolina Spartanburg Jackson, Mississippi Spartanburg, South Carolina Robert D. Gulbro Allan Hall Athens State University SUNY Institute of Technology Athens, Alabama Utica, New York Karen Hamilton Heikki Heino Appalachian State University Governors State University Boone, North Carolina University Park, Illinois Terrance Jalbert Marianne L. James University of Hawaii at Hilo California State University, Los Angeles Hilo, Hawaii Los Angeles, California Bin Jiang Marlene Kahla DePaul University Stephen F. Austin State University Chicago, Illinois Nacogdoches, Texas Joseph Kavanaugh William J. Kehoe Sam Houston State University University of Virginia Spring, Texas Charlottesville, Virginia Wasif M. Khan Marla Kraut Lahore University of Management Sciences University of Idaho Lahore, PU, Pakistan Moscow, Idaho S. Krishnamoorthy Dave Kunz Amrita Institute of Management Southeast Missouri State University Tamil Nadu, India Cape Girardeau, Missouri John Lawrence Jonathan Lee University of Idaho University of Windsor Moscow, Idaho Windsor, Ontario, Canada Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page v EDITORIAL BOARD MEMBERS John Lewis Rod Lievano Stephen F. Austin State University University of Minnesota Duluth Nacogdoches, Texas Duluth, Minnesota Steve Loy Anne Macy Eastern Kentucky University West Texas A&M University Richmond, Kentucky Canyon, Texas Edwin Lee Makamson Jeff Mankin Hampton University Lipscomb University Hampton, Virginia Nashville, Tennessee Paul Marshall James R. Maxwell Widener University State University of New York College at Buffalo Chester, Pennsylvania Buffalo, New York Steve McGuire Michael McLain California State University, Los Angeles Hampton University Los Angeles, California Elizabeth City, North Carolina Timothey B. Michael Todd Mick University of Houston-Clear Lake Missouri Western State University Houston, Texas St. Joseph, Missouri Kenneth K. Mitchell Mohsen Modarres Shaw University Humboldt State University Raleigh, North Carolina Arcata, California William B. Morgan Inge Nickerson Felician College Barry University Jackson, New Jersey Miami Shores, Florida Inder Nijhawan Adebisi Olumide Fayetteville State University Lagos State University Fayetteville, North Carolina Lagos, Nigeria Joseph Ormsby D. J. Parker Stephen F. Austin State University University of Washington Tocama Nacogdoches, Texas Tacoma, Washington Karen Paul Steven K. Paulson Florida International University University of North Florida Miami, Florida Jacksonville, Florida Terry Pearson Rashmi Prasad West Texas A&M University University of Alaska Anchorage Canyon, Texas Anchorage, Alaska Sanjay Rajagopal Charles Rarick Western Carolina University Purdue University Calumet Cullowhee, North Carolina Hammond, Indiana Sherry Robinson Ida Robinson-Backmon Penn State University University of Baltimore New Albany, Pennsylvania Baltimore, Maryland Durga Prasad Samontaray Joesph C. Santora King Saud University Essex County College Riyadh, Saudi Arabia Newark, New Jersey Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page vi EDITORIAL BOARD MEMBERS Sujata Satapathy Bob Schwab Indian Institute of Technology Andrews University New Delhi, India Berrien Springs, Michigan Elton Scifres Herbert Sherman Stephen F. Austin State University Southampton College Nacogdoches, Texas Southampton, New York Linda Shonesy Mike Spencer Athens State University University of Northern Iowa Athens, Alabama Cedar Falls, Iowa Harlan E. Spotts Harriet Stephenson Western New England College Seattle University Springfield, Massachusetts Seattle, Washington Philip Stetz Jim Stotler Stephen F. Austin State University North Carolina Central University Nacogdoches, Texas Chapel Hill, North Carolina Jennifer Ann Swanson Joseph Sulock Stonehill College UNC-Asheville N. Easton, Massachusetts Asheville, North Carolina Joe Teng Prasanna J. Timothy Barry University Karunya Institute of Technology Miami Shores, Florida Tamil Nadu, India Jeff W. Totten Jack E. Tucci Southeastern Louisiana University Mississippi State University-Meridian Campus Hammond, Louisiana Meridian, Mississippi George Vozikis Rae Weston San Diego State University Macquarie Graduate School of Management San Diego, California NSW Australia Greg Winter Art Warbelow Barry University University of Alaska Miami Shores, Florida Fairbanks, Alaska Thomas Wright University of Nevada - Reno Reno, Nevada Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page vii TABLE OF CONTENTS EDITORIAL BOARD MEMBERS .............................................................................................. III  LETTER FROM THE EDITORS .................................................................................................. X  SWEET PEAS STICHERY: A CASE OF A START-UP MERCHANDISER- PART A ............ 1  Kathleen H. Gruben, Georgia Southern University  Leslie B. Fletcher, Georgia Southern University  THE WAL-MART STORES, INC.: AN AMERICAN DREAM THAT TOUCHED THE WORLD ........................................................................................................................................ 13  Issam A. Ghazzawi, University of La Verne  Marie Palladini, California State University, Dominquez Hills  Teresa Martinelli-Lee, University of La Verne  INSTRUCTOR’S NOTES: ANDREW MASON & GROUPON, INC. ..................................... 35  Todd A. Finkle, Gonzaga University  THERE IS ROOM AT THE INN! : INSTRUCTOR’S NOTES ................................................. 43  Komal Karani, Lamar University  Kabir Sen, Lamar University  David Mulcahy, Lamar University  ECONOMICS OF APPLE IPHONE: PRICE DISCRIMINATION OR PRICING ERROR? ..... 49  Dmitriy Chulkov, Indiana University Kokomo  Dmitri Nizovtsev, Washburn University  REENGINEERING A PUBLIC UTILITY AS AN ENTREPRENEURIAL ENTERPRISE: IMPLEMENTATION OF AN EXECUTIVE COMPENSATION PLAN ................................... 55  Linda Pickthorne Fletcher, University of Tennessee at Chattanooga  Marilyn M. Helms, Dalton State University  Marilyn Willis, University of Tennessee at Chattanooga Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page viii THE TRILATERAL MBA: AN APPROACH TO INTERNATIONAL EXCHANGE OF STUDENTS .................................................................................................................................. 65  Daniel A. Myers, Western Kentucky University  Robert D. Hatfield, Western Kentucky University  Ronald G. Cheek, University of Louisiana Lafayette  SOUTH CAROLINA DEPARTMENT OF REVENUE: MOTHER OF GOVERNMENT DYSFUNCTION .......................................................................................................................... 71  Stephen L. Loy, Eastern Kentucky University  Steven Brown, Eastern Kentucky University  Kambiz Tabibzadeh, Eastern Kentucky University  TIEN SON: GROWING A STUDENT BUSINESS AFTER GRADUATION ........................... 83  Joseph Trendowski, University of Evansville  INFOTEK COMPUTER SERVICES & CONSULTING, LLC................................................... 91  Michelle L. Washington, Arcadia University  Jocelyn E. Russell, DeVry University  THE INTERN: AN INSTRUCTIONAL CASE FOCUSING ON ETHICS FOR TAX SERVICES .................................................................................................................................... 99  Martha G. Suez-Sales, University of Guam  INSTRUCTOR’S MANUAL GROWING TOO FAST? AN ENTREPRENEURIAL DREAM…OR NIGHTMARE.................................................................................................... 107  Charles M. Carson, Samford University  Betsy B. Holloway, Samford University  Megan L. Lozner, Samford University  KOCH RANCHES: “WHERE’S THE BEEF?!” ....................................................................... 113  Marlene C. Kahla, Stephen F. Austin State University  Robert M. Crocker, Stephen F. Austin State University  Barbara Bieber-Hamby, Stephen F. Austin State University  THE RISE AND FALL OF NETFLIX: WHAT HAPPENED AND WHERE WILL IT GO FROM HERE? ............................................................................................................................ 119  Grace Allen, Western Carolina University  Dorothee Feils, University of Alberta  Holly Disbrow, Western Carolina University  Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page ix MOBILE DETAILERS, INC. ..................................................................................................... 129  Lynn Bible, Fayetteville State University  Richard Sincerbeaux, Fayetteville State University  CREATIVITY AND CULTURE AT PIXAR AND DISNEY: A COMPARISON.................. 147  Timothy D. Wise, Southern Arkansas University  Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014 Page x LETTER FROM THE EDITORS Welcome to the Journal of the International Academy for Case Studies, the official journal of the International Academy for Case Studies. The IACS is affiliated with the Allied Academies. Both are non profit associations of scholars whose purpose is to encourage and support the advancement and exchange of knowledge, understanding and teaching throughout the world. The purpose of the JIACS is to encourage the development and use of cases and the case method of teaching throughout higher education. Its editorial mission is to publish cases in a wide variety of disciplines which are of educational, pedagogic, and practical value to educators. The notes contained in this volume have been double blind refereed, and each was required as a companion to a complete teaching case, which are published in a separate issue. The acceptance rate for manuscripts in this issue, 25%, conforms to our editorial policies. The Instructor’s Note for each case in this volume will be published in a separate issue of the JIACS. If any reader is interested in obtaining a case, an instructor’s note, permission to publish, or any other information about a case, the reader must correspond directly with the Executive Director of the Allied Academies: [email protected]. The Editorial Policy, background and history of the organization, and calls for conferences are published on the Allied Academies web site. In addition, we keep the web site updated with the latest activities of the Academy and all of the affiliates of the Allied Academies. Please visit our site and know that we welcome hearing from you at any time. Shih Yung Chou, University of Texas of the Permian Basin Herbert Sherman, Long Island University Journal of the International Academy for Case Studies, Volume 20, Number 2, 2014

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James Madison University .. company. What are the ratios and how do you calculate them? Freight-in and 80 percent of Rent Expense and of Sewing Equipment Repairs and SECTION 3 - FINANCIAL STATEMENT ANALYSIS.
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