Volume 17, Number 1 Printed ISSN: 1078-4950
PDF ISSN: 1532-5822
JOURNAL OF THE INTERNATIONAL
ACADEMY FOR CASE STUDIES
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
Journal of the International Academy for Case Studies, Volume 17, Number 1, 2011
Authors execute a publication permission agreement and assume all liabilities.
Neither the DreamCatchers Group or Allied Academies is responsible for the
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The Publishers accept final manuscripts in digital form and make adjustments
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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
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Copyright 2011 by the DreamCatchers Group, LLC, Arden NC, USA
Page iii
Journal of the International Academy for Case Studies, Volume 17, Number 1, 2011
EDITORIAL BOARD MEMBERS
Irfan Ahmed
Sam Houston State University
Huntsville, Texas
Devi Akella
Albany State University
Albany, Georgia
Charlotte Allen
Stephen F. Austin State University
Nacogdoches, Texas
Thomas T. Amlie
SUNY Institute of Technology
Utica, New York
Ismet Anitsal
Tennessee Tech University
Cookeville, Tennessee
Kavous Ardalan
Marist College
Poughkeepsie, New York
Joe Ballenger
Stephen F. Austin State University
Nacogdoches, Texas
Lisa Berardino
SUNY Institute of Technology
Utica, New York
Thomas Bertsch
James Madison University
Harrisonburg, Virginia
Steve Betts
William Paterson University
Wayne, New Jersey
Narendra Bhandari
Pace University
North Brunswick, New Jersey
Barbara Bieber-Hamby
Stephen F. Austin State University
Nacogdoches, Texas
W. Blaker Bolling
Marshall University
Huntington, West Virginia
Lisa N. Bostick
The University of Tampa
Tampa, Florida
Michael W. Boyd
Western Carolina University
Cullowhee, North Carolina
Thomas M. Box
Pittsburg State University
Pittsburg, Kansas
William Brent
Howard University
Washington, DC
Michael Broihahn
Barry University
Miami Shores, Florida
Gary Brunswick
Northern Michigan University
Marquette, Michigan
Carol Bruton
California State University.
David E. Herrington, Bobbie Eddins, Ann Farris, Brenda Russell, Jeffrey Kirk,...William Kritsonis
David E. Herrington, Bobbie Eddins, Ann Farris, Brenda Russell, Jeffrey Kirk, Jeff Goldhorn, W. Sean Kearney, Michael Webb, Chuck Holt, Amy Burkman, Lori Webb, James Jurica
Dr. William Allan Kritsonis, Editor-in-Chief, NATIONAL FORUM JOURNALS - www.nationalforum.com
David E. Herrington, Bobbie Eddins, Ann Farris, Brenda Russell, Jeffrey Kirk,...William Kritsonis
David E. Herrington, Bobbie Eddins, Ann Farris, Brenda Russell, Jeffrey Kirk, Jeff Goldhorn, W. Sean Kearney, Michael Webb, Chuck Holt, Amy Burkman, Lori Webb, James Jurica
Dr. William Allan Kritsonis, Editor-in-Chief, NATIONAL FORUM JOURNALS - www.nationalforum.com
Partial Listing of Affiliated Colleges, Universities, Schools - NATIONAL FORU...William Kritsonis
Partial Listing of Affiliated Colleges, Universities, Schools - NATIONAL FORUM JOURNALS (Founded 1982) Dr. William Allan Kritsonis, Editor-in-Chief - www.nationalforum.com
Editor, boards, NATIONAL FORUM JOURNALS - Dr. William Kritsonis, Editor-in-Ch...William Kritsonis
WILLIAM ALLAN KRITSONIS was recognized as the Central Washington University Alumni Association Distinguished Alumnus for the College of Education and Professional Studies. He was honored by the Texas National Association for Multicultural Education as Professor, Scholar, and Pioneer Publisher for Distinguished Service to Multicultural Research Publishing. The ceremony was held at Texas A&M University-College Station. He was inducted into the prestigious William H. Parker Leadership Academy Hall of Honor. He was an Invited Visiting Lecturer at the Oxford Round Table at Oriel College in the University of Oxford, United Kingdom. Dr. Kritsonis was a Visiting Scholar at Columbia University’s Teacher College in New York, and Visiting Scholar in the School of Education at Stanford University, Palo Alto, California.
National FORUM Journals - Partial Listing of Affiliated Colleges, Universitie...William Kritsonis
National FORUM Journals was founded in 1983 by Dr. William Allan Kritsonis. Since then, over 4,200 professors and practitioners have published in this group of national refereed journals in educational administration, leadership, applied educational research, special education, international education, multicultural issues, college and university issues, teacher education, curriculum and instruction, business, managerial leadership, administrative leadership, and much more.
Dr. William Allan Kritsonis is Founder and Editor-in-Chief of NATIONAL FORUM JOURNALS. See: www.nationalforum.com
NATIONAL FORUM JOURNALS (Founded 1982 (www.nationalforum.com) is a group of national and international refereed journals. NFJ publishes articles on colleges, universities and schools; management, business and administration; academic scholarship, multicultural issues; schooling; special education; teaching and learning; counseling and addiction; alcohol and drugs; crime and criminology; disparities in health; risk behaviors; international issues; education; organizational theory and behavior; educational leadership and supervision; action and applied research; teacher education; race, gender, society; public school law; philosophy and history; psychology, sociology, and much more. Dr. William Allan Kritsonis, Editor-in-Chief.
33 AmeriCorps*VISTA members completed one year of national service with Ohio Campus Compact. This program details some of their reflections on their poverty alleviation efforts.
National FORUM of Teacher Education Journal - William Allan Kritsonis, PhD, E...William Kritsonis
National FORUM of Teacher Education Journal - William Allan Kritsonis, PhD, Editor-in-Chief.
National Editorial Review Board. The NFTE Journal is a national refereed, double-blind reviewed, juried periodical with a national, international, global readership. See Global Website: www.nationalforum.com
NATIONAL FORUM JOURNALS - William Allan Kritsonis, Editor-in-Chief (Since 1982) WILLIAM ALLAN KRITSONIS was recognized as the Central Washington University Alumni Association Distinguished Alumnus for the College of Education and Professional Studies. He was honored by the Texas National Association for Multicultural Education as Professor, Scholar, and Pioneer Publisher for Distinguished Service to Multicultural Research Publishing. The ceremony was held at Texas A&M University-College Station. He was inducted into the prestigious William H. Parker Leadership Academy Hall of Honor. He was an Invited Visiting Lecturer at the Oxford Round Table at Oriel College in the University of Oxford, United Kingdom. Dr. Kritsonis was a Visiting Scholar at Columbia University’s Teacher College in New York, and Visiting Scholar in the School of Education at Stanford University, Palo Alto, California.
In solving real life assignment problem we often face the state of uncertainty as well as hesitation due to various uncontrollable factors. To deal with uncertainty and hesitation many authors have suggested the intuitionistic fuzzy representations for the data. So, in this paper, the authors consider the assignment problem having uncertainty and hesitation in cost/time/profit. They formulate the problem and utilize triangular intuitionistic fuzzy numbers (TIFNs) to deal with uncertainty and hesitation. The authors propose a new method called PSK (P.Senthil Kumar) method for finding the intuitionistic fuzzy optimal cost/time/profit for fully intuitionistic fuzzy assignment problem (FIFAP). The proposed method gives the optimal object value in terms of TIFN. The main advantage of this method is computationally very simple, easy to understand. Finally the effectiveness of the proposed method is illustrated by means of a numerical example which is followed by graphical representation of the finding.
The Education Law Association (ELA) is a national, nonprofit member association offering unbiased information to its professional members about current legal issues affecting education and the rights of those involved in education in both public and private K-12 schools, universities, and colleges. Together, our professional community anticipates trends in education law and supports scholarly research through the highest value print and electronic publications, conferences, seminars, and other professional forums. Members receive additional publications, first notifications, and free or special pricing on publications, webinars, seminars, and conferences.
1
Activity Analysis of Coloring
Mariah Stump
Therapeutic Recreation: Professional Practicum I
2
Activity Analysis: Coloring
Description:
Coloring is a leisure activity that involves creativity and imagination. Coloring can be an
individual or group activity. In order to color, the participant must have a coloring sheet, coloring
utensils, sharpener, and a hard surface. The coloring utensils can be crayons, colored pencils, or
markers. The goal of coloring is to bring color to the objects on the coloring sheets by shading
them with the coloring utensils. After choosing a coloring sheet, the participant must choose the
colors they feel will look best on the picture. If the coloring utensil is not sharp, they can use a
sharpener. Then the participant chooses a section to start and which color to use for that section.
They should start by coloring the inside edge of the section to help them stay in the lines. After
coloring the edge, they can color the center. They should continue to choose a section, choose a
color, shade the inside edge, and shade the center until the picture is fully colored (How).
Precautions/ Safety Issues:
Some people may want to take precaution if they are allergic to some of the chemicals in
crayons, colored pencils, or markers. They must avoid ingesting any of these coloring utensils.
Participants also need to avoid inhaling the smell of the markers. This could cause damage to the
brain, lungs, heart, liver, kidney, and peripheral nerves if it becomes a habit (Inhalants).
Special Considerations:
This activity is for people age 4 and up. Children younger than four have a hard time
staying in the lines, and may not benefit from the activity (Eye). Also, people that are blind may
be unable to do this activity unless adaptations are made.
Demands:
Although coloring is mainly a cognitive activity, it also has some physical, social, and
emotional demands. Some of the cognitive demands include deciding what picture to color and
which colors to use. Coloring is physically demanding, because the participant must have hand-
eye coordination in order to color in the lines. Sitting is the primary body position during
coloring, so the participant must also have sitting endurance. The dominant arm, wrist, hand, and
fingers are also involved, so the person must have the arm strength and stability needed to finish
the coloring page. Coloring is normally an individual activity, however, more than one person
3
can participate at one time. Coloring in a group could make the activity socially demanding, if
the people choose to interact with one another. Coloring could make a person feel joyful,
relaxed, or frustrated. Joy or happiness could come from completing the coloring page. Coloring
has been shown to relieve stress, so participants may feel relaxed or laid back while participating
in this activity. Coloring can als.
0 Choose one of the organizations described in the Four Case Studie.docxpoulterbarbara
0 Choose one of the organizations described in the “Four Case Studies on Corporate Social Responsibility” article; analyze the information about the organization; and write a 4-page case study paper (2 pages of content). Include in-text citations from at least 2 peer reviewed sources. The case study paper should include the following sections: A. Introduction B. Description of the organization’s original corporate social responsibility (CSR) policies and reporting C. Description of the conflicts D. Description of resultant changes in the CSR policies and reporting E. Conclusion
.
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National FORUM Journals - Partial Listing of Affiliated Colleges, Universitie...William Kritsonis
National FORUM Journals was founded in 1983 by Dr. William Allan Kritsonis. Since then, over 4,200 professors and practitioners have published in this group of national refereed journals in educational administration, leadership, applied educational research, special education, international education, multicultural issues, college and university issues, teacher education, curriculum and instruction, business, managerial leadership, administrative leadership, and much more.
Dr. William Allan Kritsonis is Founder and Editor-in-Chief of NATIONAL FORUM JOURNALS. See: www.nationalforum.com
NATIONAL FORUM JOURNALS (Founded 1982 (www.nationalforum.com) is a group of national and international refereed journals. NFJ publishes articles on colleges, universities and schools; management, business and administration; academic scholarship, multicultural issues; schooling; special education; teaching and learning; counseling and addiction; alcohol and drugs; crime and criminology; disparities in health; risk behaviors; international issues; education; organizational theory and behavior; educational leadership and supervision; action and applied research; teacher education; race, gender, society; public school law; philosophy and history; psychology, sociology, and much more. Dr. William Allan Kritsonis, Editor-in-Chief.
33 AmeriCorps*VISTA members completed one year of national service with Ohio Campus Compact. This program details some of their reflections on their poverty alleviation efforts.
National FORUM of Teacher Education Journal - William Allan Kritsonis, PhD, E...William Kritsonis
National FORUM of Teacher Education Journal - William Allan Kritsonis, PhD, Editor-in-Chief.
National Editorial Review Board. The NFTE Journal is a national refereed, double-blind reviewed, juried periodical with a national, international, global readership. See Global Website: www.nationalforum.com
NATIONAL FORUM JOURNALS - William Allan Kritsonis, Editor-in-Chief (Since 1982) WILLIAM ALLAN KRITSONIS was recognized as the Central Washington University Alumni Association Distinguished Alumnus for the College of Education and Professional Studies. He was honored by the Texas National Association for Multicultural Education as Professor, Scholar, and Pioneer Publisher for Distinguished Service to Multicultural Research Publishing. The ceremony was held at Texas A&M University-College Station. He was inducted into the prestigious William H. Parker Leadership Academy Hall of Honor. He was an Invited Visiting Lecturer at the Oxford Round Table at Oriel College in the University of Oxford, United Kingdom. Dr. Kritsonis was a Visiting Scholar at Columbia University’s Teacher College in New York, and Visiting Scholar in the School of Education at Stanford University, Palo Alto, California.
In solving real life assignment problem we often face the state of uncertainty as well as hesitation due to various uncontrollable factors. To deal with uncertainty and hesitation many authors have suggested the intuitionistic fuzzy representations for the data. So, in this paper, the authors consider the assignment problem having uncertainty and hesitation in cost/time/profit. They formulate the problem and utilize triangular intuitionistic fuzzy numbers (TIFNs) to deal with uncertainty and hesitation. The authors propose a new method called PSK (P.Senthil Kumar) method for finding the intuitionistic fuzzy optimal cost/time/profit for fully intuitionistic fuzzy assignment problem (FIFAP). The proposed method gives the optimal object value in terms of TIFN. The main advantage of this method is computationally very simple, easy to understand. Finally the effectiveness of the proposed method is illustrated by means of a numerical example which is followed by graphical representation of the finding.
The Education Law Association (ELA) is a national, nonprofit member association offering unbiased information to its professional members about current legal issues affecting education and the rights of those involved in education in both public and private K-12 schools, universities, and colleges. Together, our professional community anticipates trends in education law and supports scholarly research through the highest value print and electronic publications, conferences, seminars, and other professional forums. Members receive additional publications, first notifications, and free or special pricing on publications, webinars, seminars, and conferences.
Similar to Volume 17, Number 1 Printed ISSN 1078-4950 PDF ISSN.docx (20)
1
Activity Analysis of Coloring
Mariah Stump
Therapeutic Recreation: Professional Practicum I
2
Activity Analysis: Coloring
Description:
Coloring is a leisure activity that involves creativity and imagination. Coloring can be an
individual or group activity. In order to color, the participant must have a coloring sheet, coloring
utensils, sharpener, and a hard surface. The coloring utensils can be crayons, colored pencils, or
markers. The goal of coloring is to bring color to the objects on the coloring sheets by shading
them with the coloring utensils. After choosing a coloring sheet, the participant must choose the
colors they feel will look best on the picture. If the coloring utensil is not sharp, they can use a
sharpener. Then the participant chooses a section to start and which color to use for that section.
They should start by coloring the inside edge of the section to help them stay in the lines. After
coloring the edge, they can color the center. They should continue to choose a section, choose a
color, shade the inside edge, and shade the center until the picture is fully colored (How).
Precautions/ Safety Issues:
Some people may want to take precaution if they are allergic to some of the chemicals in
crayons, colored pencils, or markers. They must avoid ingesting any of these coloring utensils.
Participants also need to avoid inhaling the smell of the markers. This could cause damage to the
brain, lungs, heart, liver, kidney, and peripheral nerves if it becomes a habit (Inhalants).
Special Considerations:
This activity is for people age 4 and up. Children younger than four have a hard time
staying in the lines, and may not benefit from the activity (Eye). Also, people that are blind may
be unable to do this activity unless adaptations are made.
Demands:
Although coloring is mainly a cognitive activity, it also has some physical, social, and
emotional demands. Some of the cognitive demands include deciding what picture to color and
which colors to use. Coloring is physically demanding, because the participant must have hand-
eye coordination in order to color in the lines. Sitting is the primary body position during
coloring, so the participant must also have sitting endurance. The dominant arm, wrist, hand, and
fingers are also involved, so the person must have the arm strength and stability needed to finish
the coloring page. Coloring is normally an individual activity, however, more than one person
3
can participate at one time. Coloring in a group could make the activity socially demanding, if
the people choose to interact with one another. Coloring could make a person feel joyful,
relaxed, or frustrated. Joy or happiness could come from completing the coloring page. Coloring
has been shown to relieve stress, so participants may feel relaxed or laid back while participating
in this activity. Coloring can als.
0 Choose one of the organizations described in the Four Case Studie.docxpoulterbarbara
0 Choose one of the organizations described in the “Four Case Studies on Corporate Social Responsibility” article; analyze the information about the organization; and write a 4-page case study paper (2 pages of content). Include in-text citations from at least 2 peer reviewed sources. The case study paper should include the following sections: A. Introduction B. Description of the organization’s original corporate social responsibility (CSR) policies and reporting C. Description of the conflicts D. Description of resultant changes in the CSR policies and reporting E. Conclusion
.
1 Case Study #23 Is Yahoo!’s Business Model .docxpoulterbarbara
1
Case Study #23:
Is Yahoo!’s Business Model
Working in 2011 and Today?
BUS 189 - Prof. Larry Gee
Team # 5 - The A+ Students
Aimee Gohil - # 7260
Sean Luis - # 0283
PM - Karin Proven - # 7884
Krysta Sumabat - # 2199
Friday, December 4 2015
2
Table of Contents
Appendix 1: History, Development, and Growth ……….………………………………………. 3
Appendix 2: Internal Strengths and Weakness ….………………………………………………. 8
Appendix 3: Nature of External Environment …..……………………………………………... 11
Appendix 4: SWOT Analysis…………….………….…………………………………………. 12
Appendix 5: Corporate-Level Strategy ...………………………………………………………. 18
Appendix 6: Business- Level Strategy …………………………………………………………. 20
Appendix 7: Company Structure and Control Systems………...………………………………. 22
Appendix 8: Recommendations...………………………………………………………………. 24
Case Question 1 ……….………………………………………………………….…….……… 25
Case Question 2 ……….………………………………………………………………..……… 29
Case Question 3 ………………………………………………………………………..………. 32
Case Question 4 ……………………………………………………………………….….……. 36
Conclusion …………………………………………………………………………….….……. 38
Bibliography………………………………….………………….……………………….….…. 40
3
Appendix 1: The History, Development, and Growth
Yahoo! is a global technology company best known and recognized for their search
engine, web portals, email services, and similar technologies. Yahoo! is currently working hard
to stand out from competitors by executing several strategies, including corporate level strategies
such as acquisitions, horizontal and vertical integration. It is clear with the struggles Yahoo! has
faced over the past 7 years that they need to regain market share, expand their demographics,
improve innovation, and build brand loyalty to be profitable. The company’s past strategy of
acquisitions has been costly and has not produced the desired result.
Yahoo! was founded by David Filo and Jerry Yang and the company is based in the heart
of the Silicon Valley in Sunnyvale, California. (McCullough) In 1994, David and Jerry were
graduate students at Stanford University, studying to obtain their Ph.D. in Electrical
Engineering. The World Wide Web was a tool they used, but the user experience left them
extremely frustrated. Thousands of pages would appear which were random and unorganized,
making the tool overly cumbersome and difficult to use effectively. Realizing there was a better
way to organize the information, the pair found a way to manage all these websites by specific
content. What David and Jerry provided was a hierarchically organized index compared to an
index of pages. They named this organized hierarchy “David and Jerry’s Guide to The World
Wide Web” and published it in 1994.
Initially their site was used mainly by their friends and for their own personal
use. However, over time, more and more people came across the time saving website, spreading
the word about “David and .
06identifying exceptions and RECOGNIZING WINSWe can .docxpoulterbarbara
|06|identifying exceptions and
RECOGNIZING WINS
“We can always choose to
perceive things differently.
We can focus on what’s
wrong in our life, or we can
focus on what’s right.”
Marianne Williamson
RECOGNIZING WINS | 98
Where We Have Been
In the previous chapter, you learned the concept of neuroplasticity, the brain’s ability to be “plastic” or “changeable”
in nature by actually growing new neural pathways when tasked with creating new thinking patterns. You also
discovered that you cannot always trust your thoughts as they can get stuck in the habit of delivering faulty
information based on self-limiting and self-sabotaging beliefs. You were also introduced to the concept of cognitive
reframing, which highlights your ability to view the same information or experience through a different and more
productive frame of reference. And finally, we shared the narrative concept of externalizing problems; the concept
invited you to examine whether your self-concept was too closely defined by common problems like procrastination,
anxiety, or overwhelm. We further examined what steps to take to start to have a constructive relationship with
externalized problems by dialoguing with them as a way of escaping their impact.
Where We Are Going
In this chapter, we will dive deeply into the concept of finding exceptions to problem-saturated stories. Returning
again to Angela, we will use her story as a teaching tool as we bring into focus exactly how the narrative process is
engineered to discover these exceptions to problems. Highlighting her process will set the stage for you to highlight
your own as you begin inquiring into your own personal narrative in a way that draws on actual evidence from your
own life story thus far.
In this chapter, you will come to find that you, like us all, have unexamined exceptions to the problem-laden beliefs
that may be hard to abandon. Because of this, you will be taught how to explore the creative process of finding
exceptions—those times when despite all odds and the many neural pathways that have already been carved so
deeply to support the dominance of problems, something exceptional still occurred (Figure 1).
Gearing Up
» To develop a new relationship to your problem(s), now that you have learned to
externalize them
» To expand your non-cognitive vernacular (generate more words to convey the Big 7)
» To take cognitive reframing to the next level by learning how to find exceptions to your
problems (times the problem wasn’t in control)
» To understand the neuroscience behind asking the right questions and visualizing
yourself as successful in combating the effects of your problem(s)
» To see the importance of recognizing wins in your life
» To recognize that your wins are not context dependent, but “you” dependent
Figure 1. Exceptions can be found
anywhere, even in something as
simple as paying a bill on time
rather than letting the problem of
procrastination t.
08creating YOUR GAME PLANNothing will work unle.docxpoulterbarbara
|08|creating
YOUR GAME PLAN
“Nothing will work
unless you do.”
Maya Angelou
YOUR GAME PLAN | 135
Where Have We Been
In the previous chapter, we focused on the importance of cultivating courage as a necessary component in creating a
life that is aligned with your greatest gifts, values, and, of course, engaging in the exploratory process of uncovering
your personal “why.” You were encouraged to discover your “courage compass” and to use it as often as is helpful
and enjoyable, but particularly when fear comes knocking. You were also taught about the astonishing power of your
imagination and its ability to activate your unconscious mind’s internal GPS in helping you to move in the direction of
your desired future. Lastly, you learned how neuroscience relates to visualization, feeling and experiencing yourself
embody real or imagined moments in a sequence of events that aids the brain in believing them.
Where We Are Going
Well, you’ve made it to the end. This final chapter of the re:MIND methodology culminates into a process of
synthesizing all that you have learned in the previous chapters into very personalized “game plan” (Figure 1). We say
personalized because as we lead you through this process of creating a trustworthy game plan that can weather all the
storms of your life, we will focus on proactively anticipating and forecasting any challenges that might arise, so that they
do not derail your progress. You see, you will want to be at-the-ready and prepared when problems surface because, as
you learned in Chapter 7, your life and your legacy are too important to leave in the hands of self-doubt, or problems
like fear, guilt, or anxiety. But first, we’re going to look back on your journey. Without further ado, let’s get started.
Gearing Up
» To review all that you’ve learned in order to prepare you for the final step
» To re-visit the structure of positive self-talk
» To create your personal game plan
» To help you plan against multiple mindset problems
» To prepare you for future mindset problems outside your plan
Figure 1. Your game plan will prepare
you for what is to come.
YOUR GAME PLAN | 136
Remembering Your Journey
Every step of this process has been leading you to this final outcome. The opportunity here lies in combining the
material in a way that makes the most sense for you given the challenges that you currently face, or that you anticipate
facing in the near future. By having a game plan, you will be armed with a coping strategy that is comprehensive,
reliable, and fully committed to your success. Before we dive into the game plan, let’s take a brief journey and review
what you’ve learned as a way of refreshing your mind and preparing you for this final step.
Self-Talk, Self-Doubt, and Your Personal Narrative
When you first started, you may not have had a clear sense as to where this journey was taking you. The process
started with three students tripping over both a l.
1 2Week 4 Evidence and Standards ACC49142020Week .docxpoulterbarbara
1
2
Week 4 Evidence and Standards ACC/491
4/20/20Week 4 Evidence and Standards
Comparison of Audit, Scientific and Legal Evidence Standards.
According to "Investopedia" (2020), generally accepted auditing standards (GAAS) are a set of systematic guidelines used by auditors when conducting audits on companies' financial records. GAAS helps to ensure the accuracy, consistency, and verifiability of auditors' actions and reports. The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) created GAAS. (para 1).
Scientific evidence is information gathered from scientific research, which takes a lot of time to conduct. But there are a few things that all this research needs to have in common to make it possible for businesses to accept it as "evidence" ("The Conversation," 2020).
Legal evidence is represented by what is lawful to be proven by law to be valid or invalid, true or untrue.
Consideration of Sample Sizes and Methods (random, haphazard, monetary unit sample, judgmental) and how sampling affects evidence.
Evidence gathered should be representative of the population. The chances that the sample taken is not representative of the population is sampling risk, which should be controlled by using proper sample size and appropriate selection. (Arens, Elder, & Beasley, 2014, p. 476)
The selection of a sample is made using the following methods: random, haphazard, monetary unit, and judgmental.
Random sample selection is made by giving all items in a population the same chance of being selected. Sample selection is used when there is no need to emphasize some items in the population. (Arens, Elder, & Beasley, 2014, p. 478)
Haphazard sample selection is made without any distinguishing characteristics such as size or source. (Arens, Elder, & Beasley, 2014, p. 480)
Monetary unit sampling is a statistical method used for testing details of balances. Samples are selected based on the probability proportional to size sample selection. (Arens, Elder, & Beasley, 2014, pp. 566-567)
Judgmental sampling is based on the auditor's decision on which items from the population to review. It's based on auditor's knowledge of the business and industry, as well as their experience in auditing.
Relevance, Reliability and Sufficiency of Evidence.
Our company's control over financial reporting is a process that's designed to assure the reliability of financial reporting and the preparation of financial statements for external purposes under generally accepted accounting principles. Management is responsible for establishing and maintaining internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). They assess the effectiveness of the internal control over financial reporting based on the criteria that were set forth in the Internal Control-Integrated Framework that was issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Managem.
.,Discuss power, authority, and violenceDifferentiate between .docxpoulterbarbara
.,Discuss power, authority, and violence
Differentiate between the different types of governments around the world
A response to the initial question(s) below
Responses to at least two other students' posts
Step 1
Conduct research on the Internet.
Pick three countries from around the world that have different political systems than the United States. Explore their characteristics in terms of power and authority.
Step 2
Write a post answering following questions.
How does the political system work in each of these countries?
Who are the power holders? Are they elected?
Do they have governments?
Answer the questions in paragraphs and please add sociology references to each paragraph.
.
. Why is understanding the fundamentals of persuasion and argume.docxpoulterbarbara
. Why is understanding the fundamentals of persuasion and argumentation necessary in technical writing?
2. In analyzing the audience for a persuasive document, what broader goals is the write hoping to achieve?
3. In planning a persuasive document, what constraints must the writer consider? Please be precise.
4. What are the elements of a persuasive argument? Briefly explain each.
5. A successful persuasive document must avoid logical fallacies, name them.
6. What is persona? What characteristics would help a writer to demonstrate, as well as establish, an attractive persona to his or her audience when preparing a persuasive document?
7. What are the elements of a coherent paragraph?
.
09-15 PRACTICAL EXERCISE PE 4-04-1 TITL.docxpoulterbarbara
09-15
PRACTICAL EXERCISE: PE 4-04-1
TITLE: Project PRT
INTRODUCTION:
Many situations will occur during your tours, which test your ability to solve complex problems.
When we are faced with solving a problem the first and most critical step is identifying the
problem. Often times we try to fix symptoms of the problem instead of the problem itself.
INFORMATION:
Upon graduating the SEA, you report to your new squadron. During your check-in brief with the
Command Master Chief, you discover the collateral duty of Command Fitness Leader (CFL) is
vacant. You have the training and interest in this program and willingly volunteer. Your
Commanding Officer’s welcome aboard interview goes well and he appears very satisfied of
your eagerness to accept duties as CFL. During the interview he mentions the number one
complaint from the crew is their inability to perform PT during the workday. His concern is the
high number of failures among the younger members of the crew during the previous PFA cycle
(13 percent of Sailors fewer than 24 years old failed the run portion and seven percent of the
command failed the body composition portion of the previous cycle’s PFA). The current
command instruction requires personnel to PT after normal working hours. The Captain wants
to make the PT program a part of the workday and asks you to develop a schedule where
everyone will have an opportunity to meet the CNO’s directives (one hour per day/three times
per week).
When you meet the Maintenance Master Chief, you mention the concern of the Captain over the
Command PT program. The Master Chief is aware of the crew’s complaints regarding the
requirement to PT after normal working hours. He doesn’t see the importance of the program
when weighed against the amount of daily mission-essential maintenance required on “his”
aircraft. Three of the six department heads seem satisfied with the current program and do not
see a need for change. You find the CPOs are not happy with the current program (because of
the high failure rate on the previous PFA) and fully support a change. They are unwilling to defy
the Maintenance Master Chief. The Command Master Chief pledges his full support of any
reasonable plan you and the Chiefs develop as long as each department maintains no less than a
supervisor, collateral duty inspector (supervisor can dual hat as CDI), and three workers. Your
plan must have PT for everyone.
ASSIGNMENT- Post your answer on the discussion board:
1. Identify the problem.
2. Write a problem statement.
3. Explain why you believe the problem you identified is the root cause and not a symptom.
Assignment 3: Project Proposal – Execution, Control, and Closure
Due Week 10 and worth 150 points
Note: This is the third of three assignments which, as a whole, will cover all aspects of the project life cycle relevant to your selected project. THIS ASSIGNMENT IS BASED .
0Running Head NON-VERBAL COMMUNICATIONS 10NON-VERBAL C.docxpoulterbarbara
0
Running Head: NON-VERBAL COMMUNICATIONS 1
0
NON-VERBAL COMMUNICATION
Contributor, N. T. (2019, December 23). Communication skills 3: non-verbal communication. Retrieved from https://www.nursingtimes.net/clinical-archive/assessment-skills/communication-skills-3-non-verbal-communication-15-01-2018/
Non-verbal communication is primarily about body language, but other factors such as the layout or decoration of a room, or someone’s clothing or appearance, can also communicate messages. Non-verbal communication can be a supplemental for verbal communication and can reinforce or substitute a spoken message. The non-verbal communication can be different in each situation and each encounter. It is affected by the patient’s sensitivities, how one is regarded and the situation itself. it is very important to facilitate the positive non-verbal interactions in the health care settings. Body language can be crucial as it aids in communication and also helps to decode and react appropriately to other people’s visual and cues. Also, the cultural differences can affect the non-verbal communication as some non-verbal communication can be considered appropriate in some cultures. Thus, it is required to have some knowledge regarding cultural differences and cultural competence.
Liu, Calvo, A., R., Lim, & Renee. (2016, June 7). Improving Medical Students' Awareness of Their Non-Verbal Communication through Automated Non-Verbal Behavior Feedback. Retrieved from https://www.frontiersin.org/articles/10.3389/fict.2016.00011/full
The non-verbal communication of clinicians has an impact on patients’ satisfaction and health outcomes. Yet medical students are not receiving enough training on the appropriate non-verbal behaviors in clinical consultations. Computer vision techniques have been used for detecting different kinds of non-verbal behaviors, and they can be incorporated in educational systems that help medical students to develop communication skills. We describe EQClinic, a system that combines a tele-health platform with automated non-verbal behavior recognition. The system aims to help medical students improve their communication skills through a combination of human and automatically generated feedback. EQClinic provides fully automated calendaring and video conferencing features for doctors or medical students to interview patients. We describe a pilot (18 dyadic interactions) in which standardized patients (SPs) (i.e., someone acting as a real patient) were interviewed by medical students and provided assessments and comments about their performance. After the interview, computer vision and audio processing algorithms were used to recognize students’ non-verbal behaviors known to influence the quality of a medical consultation: including turn taking, speaking ratio, sound volume, sound pitch, smiling, frowning, head leaning, head tilting, nodding, shaking, face-touch gestures and overall body movements. The results showed that students’ awareness.
... all men are created equal ... they are endowed by their Cre.docxpoulterbarbara
"... all men are created equal ... they are endowed by their Creator with certain unalienable Rights, ... among these are Life, Liberty, and the pursuit of Happiness." – Preamble to the Declaration of Independence (National Archives, 2020)
Imagine that you are Thomas Jefferson during the eventful days of 1776 (the year the Declaration of Independence was signed), when protest and revolt energized the air.
If Thomas Jefferson looked into the future, he might not have realized just how important and revered the Declaration of Independence would become. The Declaration is studied and admired all over the world, and its importance continues to grow.
Read more about the Declaration and its importance in this article
.
For your Discussion Board post complete the following:
Explain why you think the Declaration has become the revered document that it is.
Discuss whether you think the Declaration of Independence is relevant in your life today and why
.
-Extended definition of AI and contextual overview.-Detailed d.docxpoulterbarbara
-Extended definition of AI and contextual overview.
-Detailed discussion of two or three uses of AI – what it can do and reasons why it is likely to be beneficial.
-Analysis of any problems arising from these uses of AI.
Harvard references style
.
1 CDU APA 6th Referencing Style Guide (Febru.docxpoulterbarbara
1
CDU APA 6th
Referencing Style Guide
(February 2019 version)
2
Contents
APA Fundamentals .......................................................................................... 3
Reference List ................................................................................................... 3
Citing in the text ............................................................................................... 5
Paraphrase ................................................................................................... 5
Direct quotes................................................................................................. 5
Secondary source .......................................................................................... 6
Personal communications............................................................................. 6
Examples .......................................................................................................... 7
Book .............................................................................................................. 7
eBook ............................................................................................................ 7
Journal article with doi ................................................................................ 7
Journal article without doi ........................................................................... 7
Web page ...................................................................................................... 7
Books - print and online ................................................................................... 8
Single author ................................................................................................ 8
eBook/electronic book ................................................................................ 11
Journal articles, Conference papers and Newspaper articles ........................ 13
Multimedia ..................................................................................................... 16
YouTube or Streaming video ..................................................................... 16
Online images ................................................................................................. 17
Web sources and online documents ................................................................ 20
Web page .................................................................................................... 20
Document from a website ........................................................................... 21
Legislation and cases ...................................................................................... 23
Common abbreviations .................................................................................. 24
Appendix 1: How to write an APA reference when information is missing .. 25
Appendix 2: Author layout.
1 How to Overcome Public Perception Issues on Potable R.docxpoulterbarbara
1
How to Overcome Public Perception Issues on Potable Reuse Projects
Michael R. Markus, P.E., Orange County Water District, Fountain Valley, CA
Eleanor Torres, Orange County Water District, Fountain Valley, CA
Abstract
The purpose of this paper is to provide an overview of how the Orange County Water District
(the District; OCWD) was able to insulate itself from public opposition to its potable reuse
project, the Groundwater Replenishment System (GWRS).
To understand what challenges the District would be facing it is important to first understand
what was happening with other projects that were being developed at the same time in
Southern California. Second, it is important to understand the process by which the outreach
program was developed and how it was executed. That program was ongoing and changed
with the project to help anticipate and react to various issues that developed. Finally, it will be
shown how important it is to continue the outreach efforts and outline the various steps the
District has taken to educate people on the benefits of reuse.
Introduction
The Orange County Water District manages a very large groundwater basin (basin) in central
and north Orange County in the state of California, U.S.A. It was created by the State
Legislature in 1933 for that purpose and is governed by a 10-member Board of Directors that
sets policy, establishes the amount of pumping out of the basin and sets tariffs. The District
currently has set the amount of groundwater that can be pumped out of the basin at 77% of the
total water demands for its 19 retail agencies which serve 2.5 million people. The remaining
23% of its water supply is dependent on water that is imported into the region.
The Southern California region has a semi-arid climate, which receives approximately 355 mm
of rainfall per year. Most of its water is imported from two primary outside sources, the
Colorado River and the Sacramento-San Joaquin Delta (the Delta) in Northern California. The
Metropolitan Water District of Southern California (MWD) built a 320 km aqueduct in the
1930’s bringing water from the Colorado River into Southern California and then participated in
the building of a 640 km aqueduct in the 1960’s from Northern California to bring water from
the Delta to Southern California. These supplies are enough to meet the water demands in
most years, but they are variable and the amount of water through these systems is dependent
on hydrology and certainly in the future, climate change.
Groundwater basins provide an important source of supplemental supply to the imported water
provided by MWD. A sustainably managed basin can provide a reliable source of low-cost
water, with groundwater costing half as much as imported water. The Orange County Water
District relies on rainfall, stormwater capture, Santa Ana River flows, untreated imported water
and recycled water for refilling its basin. This amount of water.
. Thoroughly complete each part of the prewriting process.. .docxpoulterbarbara
. Thoroughly complete each part of the prewriting process.
. Create a strong thesis statement.
. Analyze quotations and supporting evidence.
Remember that the purpose of researched information is to prove your own point--not to make that point for
Include strong supporting evidence, if required.
Once you've done some research, you'll probablAll essays must have a main ide
) Is my name clearly on the assignment EXACTLY the way it is documented in StraighterLine’s system? (E.g., if your middle initial is in the system, is it on your paper?)
2.) If applicable, have I used one of the required topics for the paper?
3.) Am I uploading the correct assignment?
4.) Have I met the minimum word requirement?
5.) Have I submitted
my own work
? Plagiarized essays WILL BE FLAGGED and you will need to resubmit a revised version.
6.) Have I used both in-text
and
bibliographic citations as appropriate?
7.) Have I saved my paper in a format Turn It In can open?
8.) Have I removed any previous comments I got from tutors?
DRAF1): Descriptive Paragraph (Optional)
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DRAFT: Compare/Contrast
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DRAFT: Personal Narrative (Optional)
(7)
FINAL: Personal Narrative (Required)
0
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L: C ompare/Contrast (Required)
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.
. Research Paper Give a behaviorists response to the charge t.docxpoulterbarbara
. Research Paper
Give a behaviorist's response to the charge that:
a. Behavior therapists ignore the past.
b. Behavior therapy is coercive.
c. Rewarding behavior causes children to refuse to do anything unless a reward follows.
d. If one child is reinforced, another child might increase his negative behavior to get a reward.
Address each one of these charges separately, and give research evidence to support your statements and arguments. the doc must have 5 minimum page length.
.
-QuestionsDiscuss how Adam vision was formedHow did he deve.docxpoulterbarbara
-Questions:
Discuss how Adam vision was formed
How did he develop compassion for the outsider and marginalized?
Is compassion inborn or learned?
How does humor fit into health care delivery?
Why aren’t there more people like Adams?
Explain how Sr Adams fits into either an opt group or in group
Format:
3-5 pages
times new roman 12
1 inch margins
double spaced
.
Safalta Digital marketing institute in Noida, provide complete applications that encompass a huge range of virtual advertising and marketing additives, which includes search engine optimization, virtual communication advertising, pay-per-click on marketing, content material advertising, internet analytics, and greater. These university courses are designed for students who possess a comprehensive understanding of virtual marketing strategies and attributes.Safalta Digital Marketing Institute in Noida is a first choice for young individuals or students who are looking to start their careers in the field of digital advertising. The institute gives specialized courses designed and certification.
for beginners, providing thorough training in areas such as SEO, digital communication marketing, and PPC training in Noida. After finishing the program, students receive the certifications recognised by top different universitie, setting a strong foundation for a successful career in digital marketing.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Dr. Vinod Kumar Kanvaria
Exploiting Artificial Intelligence for Empowering Researchers and Faculty,
International FDP on Fundamentals of Research in Social Sciences
at Integral University, Lucknow, 06.06.2024
By Dr. Vinod Kumar Kanvaria
Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
Francesca Gottschalk from the OECD’s Centre for Educational Research and Innovation presents at the Ask an Expert Webinar: How can education support child empowerment?
Volume 17, Number 1 Printed ISSN 1078-4950 PDF ISSN.docx
1. Volume 17, Number 1 Printed ISSN: 1078-4950
PDF ISSN: 1532-5822
JOURNAL OF THE INTERNATIONAL
ACADEMY FOR CASE STUDIES
Editors
Inge Nickerson, Barry University
Charles Rarick, Purdue University, Calumet
2. 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
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
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
3. 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
Page iii
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
EDITORIAL BOARD MEMBERS
Irfan Ahmed
Sam Houston State University
Huntsville, Texas
Devi Akella
Albany State University
Albany, Georgia
Charlotte Allen
Stephen F. Austin State University
Nacogdoches, Texas
Thomas T. Amlie
SUNY Institute of Technology
4. Utica, New York
Ismet Anitsal
Tennessee Tech University
Cookeville, Tennessee
Kavous Ardalan
Marist College
Poughkeepsie, New York
Joe Ballenger
Stephen F. Austin State University
Nacogdoches, Texas
Lisa Berardino
SUNY Institute of Technology
Utica, New York
Thomas Bertsch
James Madison University
Harrisonburg, Virginia
Steve Betts
William Paterson University
Wayne, New Jersey
Narendra Bhandari
Pace University
North Brunswick, New Jersey
Barbara Bieber-Hamby
Stephen F. Austin State University
Nacogdoches, Texas
W. Blaker Bolling
Marshall University
5. Huntington, West Virginia
Lisa N. Bostick
The University of Tampa
Tampa, Florida
Michael W. Boyd
Western Carolina University
Cullowhee, North Carolina
Thomas M. Box
Pittsburg State University
Pittsburg, Kansas
William Brent
Howard University
Washington, DC
Michael Broihahn
Barry University
Miami Shores, Florida
Gary Brunswick
Northern Michigan University
Marquette, Michigan
Carol Bruton
California State University San Marcos
Poway, California
Gene Calvasina
Southern University
Baton Rouge, Louisiana
Russell Casey
Penn State University Worthington Scranton
6. Dunmore, Pennsylvania
Yung Yen Chen
Nova Southeastern University
Davie, Florida
Wil Clouse
Vanderbilt University
Nashville, Tennessee
Clarence Coleman
Winthrop University
Rock Hill, South Carolina
Michael H. Deis
Clayton College & State University
Morrow, Georgia
Carol Docan
CSU, Northridge
Northridge, California
Scott Droege
Mississippi State University-Meridian Campus
Meridian, Mississippi
Page iv
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
EDITORIAL BOARD MEMBERS
7. Martine Duchatelet
Purdue University Calumet
Hammond, Indiana
Steve Edison
University of Arkansas at Little Rock
Little Rock, Arkansas
Andrew A. Ehlert
Mississippi University for Women
Columbus, Mississippi
Henry Elrod
University of the Incarnate Word
San Antonio, Texas
Mike Evans
Winthrop University
Rock Hill, South Carolina
Werner Fees
Georg-Simon-Ohm-Fachhochschule Nuernberg
Nuernberg, Germany
Troy Festervand
Middle Tennessee State University
Murfreesboro, Tennessee
Art Fischer
Pittsburg State University
Pittsburg, Kansas
Barbara Fuller
Winthrop University
Rock Hill, South Carolina
8. Ramaswamy Ganesan
BITS-Pilani Goa Campus
Goa, India
Joseph J. Geiger
University of Idaho
Moscow, Idaho
Issam Ghazzawi
University of La Verne
La Verne, California
Michael Grayson
Jackson State University
Jackson, Mississippi
Richard Gregory
University of South Carolina Spartanburg
Spartanburg, South Carolina
Robert D. Gulbro
Athens State University
Athens, Alabama
Allan Hall
SUNY Institute of Technology
Utica, New York
Karen Hamilton
Appalachian State University
Boone, North Carolina
Heikki Heino
Governors State University
University Park, Illinois
9. Terrance Jalbert
University of Hawaii at Hilo
Hilo, Hawaii
Marianne L. James
California State University, Los Angeles
Los Angeles, California
Marlene Kahla
Stephen F. Austin State University
Nacogdoches, Texas
Joseph Kavanaugh
Sam Houston State University
Spring, Texas
William J. Kehoe
University of Virginia
Charlottesville, Virginia
Wasif M. Khan
Lahore University of Management Sciences
Lahore, PU, Pakistan
Marla Kraut
University of Idaho
Moscow, Idaho
S. Krishnamoorthy
Amrita Institute of Management
Tamil Nadu, India
Dave Kunz
Southeast Missouri State University
Cape Girardeau, Missouri
10. John Lawrence
University of Idaho
Moscow, Idaho
Jonathan Lee
University of Windsor
Windsor, Ontario, Canada
John Lewis
Stephen F. Austin State University
Nacogdoches, Texas
Page v
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
EDITORIAL BOARD MEMBERS
Rod Lievano
University of Minnesota Duluth
Duluth, Minnesota
Steve Loy
Eastern Kentucky University
Richmond, Kentucky
Anne Macy
West Texas A&M University
Canyon, Texas
Edwin Lee Makamson
11. Hampton University
Hampton, Virginia
Jeff Mankin
Lipscomb University
Nashville, Tennessee
Paul Marshall
Widener University
Chester, Pennsylvania
James R. Maxwell
State University of New York College at Buffalo
Buffalo, New York
Steve McGuire
California State University, Los Angeles
Los Angeles, California
Michael McLain
Hampton University
Elizabeth City, North Carolina
Todd Mick
Missouri Western State University
St. Joseph, Missouri
Kenneth K. Mitchell
Shaw University
Raleigh, North Carolina
Mohsen Modarres
Humboldt State University
Arcata, California
William B. Morgan
12. Felician College
Jackson, New Jersey
Inge Nickerson
Barry University
Miami Shores, Florida
Inder Nijhawan
Fayetteville State University
Fayetteville, North Carolina
Adebisi Olumide
Lagos State University
Lagos, Nigeria
Joseph Ormsby
Stephen F. Austin State University
Nacogdoches, Texas
D. J. Parker
University of Washington Tocama
Tacoma, Washington
Karen Paul
Florida International University
Miami, Florida
Steven K. Paulson
University of North Florida
Jacksonville, Florida
Terry Pearson
West Texas A&M University
Canyon, Texas
Rashmi Prasad
13. University of Alaska Anchorage
Anchorage, Alaska
Sanjay Rajagopal
Western Carolina University
Cullowhee, North Carolina
Charles Rarick
Purdue University Calumet
Hammond, Indiana
Sherry Robinson
Penn State University
New Albany, Pennsylvania
Ida Robinson-Backmon
University of Baltimore
Baltimore, Maryland
Durga Prasad Samontaray
King Saud University
Riyadh, Saudi Arabia
Joesph C. Santora
Essex County College
Newark, New Jersey
Sujata Satapathy
Indian Institute of Technology
New Delhi, India
Bob Schwab
Andrews University
Berrien Springs, Michigan
14. Page vi
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
EDITORIAL BOARD MEMBERS
Elton Scifres
Stephen F. Austin State University
Nacogdoches, Texas
Herbert Sherman
Southampton College
Southampton, New York
Linda Shonesy
Athens State University
Athens, Alabama
Mike Spencer
University of Northern Iowa
Cedar Falls, Iowa
Harlan E. Spotts
Western New England College
Springfield, Massachusetts
Harriet Stephenson
Seattle University
Seattle, Washington
Philip Stetz
Stephen F. Austin State University
Nacogdoches, Texas
15. Jim Stotler
North Carolina Central University
Chapel Hill, North Carolina
Jennifer Ann Swanson
Stonehill College
N. Easton, Massachusetts
Joseph Sulock
UNC-Asheville
Asheville, North Carolina
Joe Teng
Barry University
Miami Shores, Florida
Prasanna J. Timothy
Karunya Institute of Technology
Tamil Nadu, India
Jeff W. Totten
Southeastern Louisiana University
Hammond, Louisiana
Jack E. Tucci
Mississippi State University-Meridian Campus
Meridian, Mississippi
George Vozikis
University of Tulsa
Tulsa, Oklahoma
Rae Weston
Macquarie Graduate School of Management
NSW Australia
16. Greg Winter
Barry University
Miami Shores, Florida
Art Warbelow
University of Alaska
Fairbanks, Alaska
Thomas Wright
University of Nevada - Reno
Reno, Nevada
Page vii
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
JOURNAL OF THE INTERNATIONAL ACADEMY FOR
CASE STUDIES
TABLE OF CONTENTS
EDITORIAL BOARD MEMBERS
..............................................................................................
17. III
LETTER FROM THE EDITORS
...............................................................................................
.. IX
PEANUT VALLEY CAFÉ: WHAT TO DO NEXT?
................................................................... 1
Lee E. Weyant, Kutztown University
Donna Steslow, Kutztown University
COMPETING IN THE AGE OF WAL-MART:
A BOUTIQUE BUSINESS CASE STUDY
................................................................................. 11
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 .................. 19
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.......................................................................
18. .................... 29
Richard E. McDermott, Weber State University
AUSTRALIAN DREAM: AN AMERICAN
DREAM............................................................ 49
Stephen L. Loy, Eastern KentuckyUniversity
Steven Brown, Eastern Kentucky University
Mark Case, Eastern Kentucky University
Page viii
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
CHIROPRACTIC MARKETING: MARKET SEGMENTATION
& GROWTH STRATEGY
...............................................................................................
............ 65
Jeanny Y. Liu, University of La Verne
Stephanie N. Van Ginkel, University of La Verne
ST. LOUIS CHEMICAL: COST OF CAPITAL
.......................................................................... 83
David A. Kunz, Southeast Missouri State University
Benjamin L. Dow III, Southeast Missouri State University
19. FEMSA 2007: THE FINANCIAL STATEMENT ANALYSIS
IMPACT OF
DIFFERENCES IN MEXICAN AND US
GAAP........................................................................ 89
Kevin L. Kemerer, Barry University
................................................................................ 89
Michael L. Tyler, Barry University
ANDERSON’S DEPARTMENT STORE: A COSMETIC
DILEMMA .................................. 109
Regina A. Julian, Stephen F. Austin State University
Elton L. Scifres, Stephen F. Austin State University
MIXED SIGNALS AT GABBA ENTERPRISES
..................................................................... 115
Kurt Jesswein, Sam Houston State University
HSN, INC.: WEATHERING THE RETAIL STORM
............................................................... 121
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
Page ix
20. Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
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 cases contained in this volume have been double blind
refereed, and each was
required to have a complete teaching note before consideration.
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]
We intend to foster a supportive, mentoring effort on the part
21. 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
Page x
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
Page 1
22. Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
PEANUT VALLEY CAFÉ: WHAT TO DO NEXT?
Lee E. Weyant, Kutztown University
Donna Steslow, Kutztown University
CASE DESCRIPTION
The primary subject matter of this case involves the
management of a quick service
restaurant (QSR). The case has a difficulty level of three,
appropriate for junior level courses in
management or hospitality management. The case is designed
to be taught in 1, 75 minute class
period and is expected to require 2 hours of outside preparation
by students.
CASE SYNOPSIS
This case focuses on the operational and strategic management
issues faced by a family
owned quick service restaurant (QSR). The case explores the
operational issues with a multi-
unit restaurant. What are the operational decisions necessary to
effectively manage QSR
facilities? What are the strategic issues facing a QSR owner?
[NOTE: This case is a fictionalized version of a real-life
situation. Names and other potentially
23. identifying information have been changed to protect identities.
The applicable fact situation is
true to the real case.]
THE PEANUT VALLEY CAFE
Peanut Valley Café is a family owned, ethnic food quick
service restaurant (QSR). The
company has two locations in the southwestern part of the
United States. The two facilities are
20 miles apart with one facility located in Plainsville and the
other in Pleasant Valley. Both
facilities are equidistant, about 8 miles, from a major military
base that is in the process of
expanding operations. The population of Plainsville is nearly
33,000 and the population of
Pleasant Valley is approximately 11,000. Plainsville is the
county seat for Mountain County.
The city has a small, regional shopping mall, a civic center, a
hospital, and Mountain
Community College. Pleasant Valley is the county seat for
Lovely County. The town has an
ethanol processing plant, milk processing facility, several
peanut processing facilities, and
Regional State University (RSU). RSU is a small regional
university providing undergraduate
and graduate programs for approximately 4,000 students. Both
cities are about 100 miles from a
metropolitan area with a population greater than 50,000 and
more than 120 miles from a
population centers greater than 150,000. (See Appendix C:
Map).
24. Page 2
Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
Peanut Valley Café started in 1967 serving Mexican-American
fast food. Sam Snow
joined the company in 1969 as a management trainee after
graduating from a prestigious land-
grant college with a degree in Hotel, Restaurant Management
(HRM). By 1970, Peanut Valley
Café had grown to five locations. In 1971, the owner of Peanut
Valley Café offered Sam the
opportunity to buy the Plainsville restaurant. This facility was
located in front of a new shopping
center, across the street from the Plainsville Park, and within a
block of the Plainsville High
School. In 1971, this was an ideal location since the highway
had been expanded to three lanes
to handle the traffic to the hospital and the military base located
west of town. In 1975, Sam
received permission from Peanut Valley Café general
management to open a restaurant in
Pleasant Valley across the street from a RSU dormitory and the
RSU administrative building.
Additionally, this location was along the main highway to
Desert Sun, a city of 55,000 located
about 90 miles southwest of Pleasant Valley.
In 1979, Peanut Valley Café’s operations were facing financial
difficulties. Originally,
the locations in small towns resulted in little competition with
national franchise operations such
as McDonald’s and Burger King. With increased competition
from national chains, three of the
five Peanut Valley Cafés reported their third consecutive annual
loss. Only Sam’s operations in
25. Plainsville and Pleasant Valley posted profits during this time.
When Peanut Valley Café’s
general management decided to close the business, Sam offered
to buy the company’s name and
continue operating his two facilities. On January 1, 1980,
Peanut Valley Café was officially sold
to Sam Snow’s new corporation – High Plains Restaurant
Management, Inc., dba Peanut Valley
Café. Sam has operated the two restaurants in the same location
since 1975. Over the years Sam
has experienced the typical business cycles of all small
businesses. Likewise he has experienced
his share of attempting new projects. For example, from 1998
to late 2004 Sam operated a food
court version of his café in the local mall with a limited menu.
Also, during this time period, his
corporation owned an Orange Julius franchise in the local mall.
For simplicity, the gross
revenue figures for the Plainsville operation during those years
reflect these additional ventures.
Moreover, in 1996 Sam was offered the opportunity to buy the
gas station adjacent to the
Pleasant Valley facility. This venture accounts for
approximately 10% of the total revenue at the
Pleasant Valley facility. (See Appendix A for current
organizational chart and Appendix B for
selected financials.)
Last July, Sam met with Dr. Abraham, Associate Professor of
Management, RSU. Dr.
Abraham was designing the curriculum to support a new
Hospitality Management degree at RSU
and needed the input of industry leaders such as Sam Snow.
Their initial conversation covered a
variety of topics including the local economy, community
growth, entrepreneurship, and the
need for a hospitality degree in the area. During this
26. conversation, Sam stated that he wished he
had the time to implement the systems that would really help his
business. “My managers are
not a part of this operation. Sure, they try, but there is no
follow through on items. I feel like we
are not on the same page.” Sam asked Dr. Abraham if he could
help in facilitating a discussion
between Sam and his managers. Dr. Abraham agreed to assist
Sam, but wanted to observe the
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Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
operation before conducting the meeting. Over the next several
months, Dr. Abraham visited
each facility, met with the employees, and received a tour of the
operation. By November, it was
agreed that Dr. Abraham would attend the employee meetings
being conducted by Sam.
The employee meeting for the Pleasant Valley facility was
scheduled for late November.
Following his normal procedure for these meetings, Sam
decided to close the facility at 8:30PM
versus 10. About ten minutes into the meeting a bus from
Mountain Plains University arrived
with the women’s basketball team and coaches. The team had
played the RSU women’s team
earlier in the evening. When the coach came to the door, a
member of Sam’s management team
answered the door and told the coach they were closed. Without
prompting, the Peanut Valley
27. Café employees asked Sam to open the restaurant for the team.
Sam agreed and the team was
invited into the facility. While the restaurant employees were
busy preparing the food for the
team, Sam overheard one of his Assistant Manager’s remark
“We can’t afford to let that much
revenue be turned away. I can’t believe this meeting is more
important than servicing the
community!” After the team completed their meal, Sam
resumed the employee meeting. During
a conversation about hours, one of the morning managers, Jesus,
started complaining about the
lack of support from the other managers, especially Daniel.
This continued for several minutes
with both managers and their respective subordinates trading
barbs about the operational
procedures. Finally Sam stopped the meeting and looking at
Jesus stated “We’ll continue this
conversation in private after the meeting.” The meeting ended
with Sam and Jesus going to the
manager’s office. As Dr. Abraham was collecting his materials,
several employees stopped to
talk. One employee commented, “This has been brewing for
some time. Jesus and Daniel have
not gotten along since Daniel was promoted to manager. Jesus
is a great cook, but he is not a
strong manager.” Another employee added, “You know this all
began when Daniel started going
to RSU for his management degree and doesn’t have to work the
early morning shifts.” The next
day Sam called Dr. Abraham to apologize for the incident with
Jesus. “He probably has the best
overall culinary skills of all my managers. But he is very
narrow-minded about what needs to be
done. He is not a good manager and tries to tell the others how
things should be done. I had
28. planned to talk to him about his overall performance for several
weeks but never got the time to
drive to Pleasant Valley for the talk”. About a week later, Sam
and Dr. Abraham were
coordinating a time for Sam to be a guest speaker in a
hospitality management class when Sam
stated, “Well, Jesus quit. Called me at 6:25AM last Tuesday
and quit. That hurt since we open
at 6:30AM. I had a young employee waiting outside the door
for about 45 minutes until I got
there to open. The young man was upset that he had to wait and
tersely told me about 20 people
stopped by and wanted to know why the restaurant was closed.
When I explained what
happened, he added ‘I should have known. Jesus and Daniel
had words yesterday’.”
During the spring, Sam and Dr. Abraham met to discuss
managerial operations. They
discussed the employee training programs. They reviewed the
various videotapes Sam had
collected over the years concerning customer service, sales, and
safety. Sam stated that the
Plainsville facility has an extra room above the restaurant that
can be used for small groups or
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Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
individuals to view the tapes. “Unfortunately, I do not have the
same luxury in Pleasant Valley.
It’s a space issue. So I will periodically show a tape at Pleasant
Valley as part of the employee
29. meeting.” When asked who is responsible for the training, Sam
stated it was the General
Manager and Assistant Manager’s responsibility. “But they
don’t have time to do the training.
We get done what we can. I know some of my people are not
very good at teaching others, but
when you live on the margins, you do what you have to.”
Additionally, Sam and Dr. Abraham
discussed the menu. Dr. Abraham raised the issue, “Sam, there
appears to be a lot of items on
the menu from traditional Mexican cuisine of tacos and burritos
to American cuisine of
hamburgers and fried chicken. Doesn’t this cause inventory and
production issues?” Sam
responded “Not really. I use the same ground beef for the
hamburgers that I use in the tacos and
burritos. There is a longer prep time for the hamburger, but it’s
not a big seller and whoever
wants a burger is willing to wait.” As they talked about the size
of the menu, Sam stated that he
was proud of the fish taco. “I was in Hawaii for a conference
and saw a restaurant similar to
mine offering a fish taco. It’s been great, though not a big
seller. I think we sold 10 fish tacos
last week between the 2 facilities. I use fresh fish and created
my own seasonings. Since we are
using fresh fish, I’ve created a separate prep area to eliminate
any cross contamination.”
During a meeting in April, Sam lamented that he was 62. He
had been in this business
for is entire life. “I started with this venture on a lark. No
clear plan. This was just a stopover
until I found what I really wanted back in the northeast. Here I
am 40 years later. I’ve done
well. Had several years when I did not take a salary. Man, that
was the closest to bankruptcy
30. I’ve ever been. I enjoy this business, but for how long? I know
I need help. I’m sorry my son
lost his job with a major corporation. But he got a good buyout
and has decided to come live
with us for the next six months to help me get some of the
systems I’ve always wanted to do in
place.”
About a month later, Dr. Abraham was ready to facilitate the
meeting between Sam and
his managers. Sam arranged to have the meeting in a location
away from the restaurants. After
introductions, Dr. Abraham started the meeting.
“The purpose of today’s meeting is to discuss Peanut Valley
Café – where you are, where
you want to go, and your role in the journey. To start we will
begin with “Through the
Looking Glass”. Our initial goal is to identify as many items as
possible. So please hold
your comments until later. We will list the ideas on the flip
chart and post these on the
wall for ease of reference. Let’s begin. Where do you see
Peanut Valley Café five years
from now?”
Please refer to Figure 1.
“Look out the window. What do you see?”
Please refer to Figure 2.
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Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
Figure 1
Through the Looking Glass – Peanut Valley Café in 5 years
Participate in city events
More automation
Better advertising
Tours by elementary schools
Training programs
More family friendly
Higher presence in community
Keeping up with IT
More managers
Bigger Pleasant Valley store
Double sales – customer count
Work with Military base
General Manager
Faster service
Menu redesign/simplify
Advertise birthday parties
Online orders
Expand
Figure 2
Out the Window – What do we see?
RSU
Businesses
Banks
Fire department
32. Hospital
Schools: Public and Private
Travelers
Military Base
School Athletic teams
Competitors (Partial List)
McDonald’s
Dairy Queen
Burger King
Taco Bell
Wendy’s
Juan’s Authentic Mexican Restaurant
Price of Gas Increasing
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Journal of the International Academy for Case Studies, Volume
17, Number 1, 2011
“What are the roles the people in the room should have?”
Please refer to Figure 3.
Figure 3
Managerial Roles
Sam
Face of the Business
Provide vision leadership
Be supportive
Marketing
Vendor support
33. Update stores
Moral support
Son
Implement programs/IT
Short term – implementation
Training development
Your
Face of the store – true managers
Hiring employees
Smoother running crews
Better customer …