Volume 17, Number 2 Printed ISSN: 1078-4950 PDF ISSN: 1532-5822 JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES Instructors’ Notes Editors Inge Nickerson, Barry University Charles Rarick, Purdue University, Calumet The Journal of the International Academy for Case Studies is owned and published by the DreamCatchers Group, LLC. 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 the DreamCatchers Group or 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 the DreamCatchers Group, LLC, PO Box 1708, Arden, NC 28704, USA. Those interested in communicating with the Journal, should contact the Executive Director of the Allied Academies at [email protected]. Copyright 2011 by the DreamCatchers Group, LLC, Arden NC, USA Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011 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 SUNY Institute of Technology Nacogdoches, Texas Utica, New York 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 Vanderbilt University Davie, Florida Nashville, Tennessee 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 17, Number 2, 2011 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 Marlene Kahla Joseph Kavanaugh Stephen F. Austin State University Sam Houston State University Nacogdoches, Texas Spring, Texas William J. Kehoe Wasif M. Khan University of Virginia Lahore University of Management Sciences Charlottesville, Virginia Lahore, PU, Pakistan Marla Kraut S. Krishnamoorthy University of Idaho Amrita Institute of Management Moscow, Idaho Tamil Nadu, India Dave Kunz John Lawrence Southeast Missouri State University University of Idaho Cape Girardeau, Missouri Moscow, Idaho Jonathan Lee John Lewis University of Windsor Stephen F. Austin State University Windsor, Ontario, Canada Nacogdoches, Texas Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011 Page v EDITORIAL BOARD MEMBERS Rod Lievano Steve Loy University of Minnesota Duluth Eastern Kentucky University Duluth, Minnesota Richmond, Kentucky Anne Macy Edwin Lee Makamson West Texas A&M University Hampton University Canyon, Texas Hampton, Virginia Jeff Mankin Paul Marshall Lipscomb University Widener University Nashville, Tennessee Chester, Pennsylvania James R. Maxwell Steve McGuire State University of New York College at Buffalo California State University, Los Angeles Buffalo, New York Los Angeles, California Michael McLain Todd Mick Hampton University Missouri Western State University Elizabeth City, North Carolina 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 Sujata Satapathy Bob Schwab Indian Institute of Technology Andrews University New Delhi, India Berrien Springs, Michigan Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011 Page vi EDITORIAL BOARD MEMBERS 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 University of Tulsa Macquarie Graduate School of Management Tulsa, Oklahoma 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 17, Number 2, 2011 Page vii JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES TABLE OF CONTENTS EDITORIAL BOARD MEMBERS .............................................................................................. III LETTER FROM THE EDITORS ................................................................................................. IX PEANUT VALLEY CAFÉ: WHAT TO DO NEXT? INSTRUCTOR’S NOTES ...................... 1 Lee E. Weyant, Kutztown University Donna Steslow, Kutztown University COMPETING IN THE AGE OF WAL-MART: A BOUTIQUE BUSINESS CASE STUDY ................................................................................... 5 Michael L. Thomas, Georgia Southern University Linda Greef Mullen, Georgia Southern University J. Michael McDonald, Georgia Southern University BYD OF CHINA: ELECTRIFYING THE WORLD'S AUTOMOTIVE MARKET .................. 15 Charles A. Rarick, Purdue University Calumet Kasia Firlej, Purdue University Calumet Arifin Angriawan, Purdue University Calumet PEGASUS RESEARCH INSTITUTECTHE DEVELOPMENT OF A COST ACCOUNTING AND PROJECT MANAGEMENT SYSTEM FOR A SMALL DEFENSE CONTRACTOR........................................................................................... 21 Richard E. Mcdermott, Weber State University AUSTRALIAN DREAM: AN AMERICAN DREAM............................................................ 43 Stephen L. Loy, Eastern KentuckyUniversity Steven Brown, Eastern Kentucky University Mark Case, Eastern Kentucky University Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011 Page viii CHIROPRACTIC MARKETING: MARKET SEGMENTATION & GROWTH STRATEGY ............................................................................................................... 55 Jeanny Y. Liu, University of La Verne Stephanie N. Van Ginkel, University of La Verne ST. LOUIS CHEMICAL: COST OF CAPITAL .......................................................................... 71 David A. Kunz, Southeast Missouri State University Benjamin L. Dow III, Southeast Missouri State University FEMSA 2007: THE FINANCIAL STATEMENT ANALYSIS IMPACT OF DIFFERENCES IN MEXICAN AND US GAAP ................................................. 77 Kevin L. Kemerer, Barry University Michael L. Tyler, Barry University ANDERSON’S DEPARTMENT STORE: A COSMETIC DILEMMA .................................... 83 Regina A. Julian, Stephen F. Austin State University Elton L. Scifres, Stephen F. Austin State University MIXED SIGNALS AT GABBA ENTERPRISES ....................................................................... 91 Kurt Jesswein, Sam Houston State University HSN, INC.: WEATHERING THE RETAIL STORM, INSTRUCTOR’S NOTES................... 105 Alexander Assouad, University of South Florida St. Petersburg William T. Jackson, University of South Florida St. Petersburg James A. Fellows, University of South Florida St. Petersburg Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011 Page ix LETTER FROM THE EDITORS Welcome to the Journal of the International Academy for Case Studies. The editorial content of this journal is under the control of the Allied Academies, Inc., a non profit association 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 instructors’ notes contained in this volume have been double blind refereed, simultaneously with their respective cases. The cases were published in a separate issue of the JIACS. The acceptance rate for manuscripts in this issue, 25%, conforms to our editorial policies 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]. We intend to foster a supportive, mentoring effort on the part of the referees which will result in encouraging and supporting writers. We welcome different viewpoints because in differences we find learning; in differences we develop understanding; in differences we gain knowledge and in differences we develop the discipline into a more comprehensive, less esoteric, and dynamic metier. The Editorial Policy, background and history of the organization, and calls for conferences are published on our web site. In addition, we keep the web site updated with the latest activities of the organization. Please visit our site and know that we welcome hearing from you at any time. Inge Nickerson, Barry University Charles Rarick, Purdue University, Calumet Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011 Page x Journal of the International Academy for Case Studies, Volume 17, Number 2, 2011
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