Document 1 of 6

A DISASTER RECOVERY DEAL: ASKING THE RIGHT QUESTIONS

Author: Fountain, Leilani; Stephens, Charlotte

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Abstract: None available.

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CASE DESCRIPTION

The primary subject matter of this case concerns an increasingly critical issue in information systems, providing for disaster recovery particularly when outsourcers are used. The case may be used as reading to supplement the minimal coverage of disaster recovery provided in most principles texts or as a case analysis for an upper level course. The secondary issues examined are management and organizational behavior ones. The case has a difficulty level of four or five and is designed to be taught in one class hour. Depending on outside reading assignments prior to the case, the case should require approximately 1.5 to 3 hours of outside preparation.

CASE SYNOPSIS

Disasters - both man-made and "acts of God" such as hurricanes, earthquakes, floods - are on the rise during the past decade. At the same time, dependence on computerized information systems and networks has increased. The timeframe within which companies must recover from a disaster and be able to conduct business using these systems has simultaneously decreased. Disaster recovery for outsourcers is even more critical because many businesses depend on their ability to recover. In fact, outsourcers such as Financial Information Services (FlS) may impact the national and even international economy should they fail to recover within the necessary timeframe (All company and individual names are aliases but the case is factual. The case is based on interviews, presentations, reports, and letters from the disaster planning group of an organization like FIS). Over two hundred banks all over the United States depend on FIS for credit card processing, transaction processing for checking and other accounts, and management information systems. Yet FIS has planned to recover only three banks. They are spending less than a quarter of the money their major competitor is spending on disaster recovery. And even the large banks seem unaware that a recovery plan is not part of their contract with FIS.

Constance Goodman, Assistant Vice President and Director of Corporate Information Security and Disaster Recovery Planning, faces an ethical and a legal dilemma. Should banks go out of business because of FIS' inability to recover? Officers of the company are liable and can be sued personally if they can be shown to be negligent in their planning for recovery. She has now faced a year of "stonewalling" with executives at FIS, and knows that the current CFO is either unwilling to spend the money required for appropriate disaster recovery or is unconvinced that the expenditure is a necessary cost of doing business. She faces a complex and difficult decision: to resign this executive position without another job in sight or to continue on salary while knowing that she will not be supported in effectively providing for recovering customer systems should a disaster strike. She could also be sued personally by these customers. She has not yet lied to customers, but they have not asked the right questions. They have asked questions like, " Do you have a contract for disaster recovery? with whom?" not questions like, "Does your contract for disaster recovery match your current configuration? How many hours did it take during the last test to have my systems running again? When was the last test?"

Publication title: Allied Academies International Conference. International Academy for Case Studies. Proceedings

Volume: 4

Issue: 2

Pages: 7

Number of pages: 1

Publication year: 1997

Publication date: 1997

Year: 1997

Publisher: Jordan Whitney Enterprises, Inc

Place of publication: Arden

Country of publication: United States

Publication subject: Business And Economics

ISSN: 1948-3198

Source type: Conference Papers & Proceedings

Language of publication: English

Document type: Feature, Business Case

ProQuest document ID: 192412400

Document URL: http://search.proquest.com/docview/192412400?accountid=38610

Copyright: Copyright The DreamCatchers Group, LLC 1997

Last updated: 2013-09-20

Database: ABI/INFORM Complete

Document 2 of 6

QUINTA LAND AND CATTLE COMPANY

Author: Trigg, Rodger R; Holland, Rodger G; Kundey, Gary E

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Abstract: None available.

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CASE DESCRIPTION

The primary subject matter of this case is federal income tax. Secondary issues include small business and types of corporations. The case has a difficulty level of three or four. The case is designed to be taught in approximately one hour and is expected to require approximately two to three hours of outside preparation.

CASE SYNOPSIS

Most people who are married file joint income tax returns for federal and state income tax purposes because it is usually to their advantage when compared to filing separately. However, some of these people are not aware of some of the activities in which their spouses are involved. When one spouse is not aware of some of the deductions or income that the other spouse has, it can cause problems if the tax return is audited. This case is concerned with whether Margaret Jones (the wife of Richard Jones) should be held jointly liable for additional tax that was assessed after an audit by the Internal Revenue Service (IRS) of their joint return showed that an additional tax of $898,525 was due.

Publication title: Allied Academies International Conference. International Academy for Case Studies. Proceedings

Volume: 4

Issue: 2

Pages: 12

Number of pages: 1

Publication year: 1997

Publication date: 1997

Year: 1997

Publisher: Jordan Whitney Enterprises, Inc

Place of publication: Arden

Country of publication: United States

Publication subject: Business And Economics

ISSN: 1948-3198

Source type: Conference Papers & Proceedings

Language of publication: English

Document type: Feature, Business Case

ProQuest document ID: 192412422

Document URL: http://search.proquest.com/docview/192412422?accountid=38610

Copyright: Copyright The DreamCatchers Group, LLC 1997

Last updated: 2013-09-20

Database: ABI/INFORM Complete

Document 3 of 6

DEVELOPING CASES FOR PUBLICATION: A GUIDELINE

Author: Anyansi-Archibong, Chi

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Abstract: None available.

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ABSTRACT

In 1987, the American Assembly of Collegiate Schools of Business (AACSB) recognized case development as an intellectual contribution. The recognition has therefore increased demand from cleans of schools of business for faculty to develop and integrate case method of teaching and learning in their curricula. All the same, the question remains, not just how do I learn to write a case but what are the characteristics of a publishable case.

This paper examines the history of case method research and its acceptance as an intellectual contribution. This is followed by discussions on editorial guidelines for publication and the recommended contents for effective teaching note. Additionally, the paper presents and discusses a general framework for case development and in conclusion presents a listing of case publication journals and other sources with caveats for editorial nuances.

Publication title: Allied Academies International Conference. International Academy for Case Studies. Proceedings

Volume: 4

Issue: 2

Pages: 16

Number of pages: 1

Publication year: 1997

Publication date: 1997

Year: 1997

Publisher: Jordan Whitney Enterprises, Inc

Place of publication: Arden

Country of publication: United States

Publication subject: Business And Economics

ISSN: 1948-3198

Source type: Conference Papers & Proceedings

Language of publication: English

Document type: Feature, Business Case

ProQuest document ID: 192412460

Document URL: http://search.proquest.com/docview/192412460?accountid=38610

Copyright: Copyright The DreamCatchers Group, LLC 1997

Last updated: 2013-09-20

Database: ABI/INFORM Complete

Document 4 of 6

WES-EN-VOGUE: THE CASE OF PARALLEL IMPORTS

Author: Ong, Beng Soo; Wang, Ren-chuan; Ho, Foo Nin

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Abstract: None available.

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INTRODUCTION

Sam Khali, manager of Wes-En-Vogue, stood in front of his father's store one day in July 1995 and lit up another cigarette. He was frustrated and disappointed with his U.S. suppliers. Sam had so many things in his mind. He turned and looked at the display window of the next store. "Why do they have the same merchandise? How can I stop them from bringing in the same merchandise? What should I do to improve my company?" he wondered. Sam had recently discovered that his competitors carried very similar lines of women's undergarments that his store offered. He thought his U.S. suppliers had promised to supply selected styles and brands to Wes-En-Vogue exclusively. Sam further learned that his competitors' prices were lower. He called his U.S. suppliers few weeks ago to find out what was really going on in this market. However, his U.S. suppliers were not aware of any sales of similar products to other retailers in Kuwait.

Publication title: Allied Academies International Conference. International Academy for Case Studies. Proceedings

Volume: 4

Issue: 2

Pages: 18

Number of pages: 1

Publication year: 1997

Publication date: 1997

Year: 1997

Publisher: Jordan Whitney Enterprises, Inc

Place of publication: Arden

Country of publication: United States

Publication subject: Business And Economics

ISSN: 1948-3198

Source type: Conference Papers & Proceedings

Language of publication: English

Document type: Feature, Business Case

ProQuest document ID: 192412418

Document URL: http://search.proquest.com/docview/192412418?accountid=38610

Copyright: Copyright The DreamCatchers Group, LLC 1997

Last updated: 2013-09-20

Database: ABI/INFORM Complete

Document 5 of 6

ENRON-DABHOL POWER PROJECT: PART TWO A MODEL FOR INTERNATIONAL INVESTMENTS

Author: Bhandari, Narendra C

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Abstract: None available.

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ABSTRACT

In 1991, the Texas, U.S., based Enron Corporation agreed with the Government of India to establish a 2,015 mega-watt power plant in Dabhol, Maharashtra. This historic $2.5 billion joint venture to establish the largest power plant in the world-so important for both the American corporation and the people of India-went through years of court fights, political debates and unnecessary expense of time and money before it was revised and re-agreed upon. (For details, see Enron-Dabhol Power Project: Process and Problems, Journal of the International Academy for Case Studies, Volume 3, Number 2, 1997, 129-138).

The purpose of the (Part Two) article is to present strategies for future international investments in India such that the joint venture agreements between the two parties are clear to understand, easy to implement, free from political overtones, and enforceable by law; and, such that they are economical and beneficial for the people of India, on the one hand, and assure a reasonable rate of return to the foreign investor, on the other.

The article suggests ways to negotiate deals that are apolitical in a system full of conflicting political philosophies. It presents ways for a foreign investor to negotiate binding legal contracts in a land of laws where legal contracts may become vulnerable with changes in ruling parties. It recommends ways to educate the masses about the significance of foreign investments in promoting local employment, technological advancements and economic growth.

The article should be of interest to a wide variety of scholars, executives and administrators interested in the successful establishment and operation of international investments in India and other developing economies.

Publication title: Allied Academies International Conference. International Academy for Case Studies. Proceedings

Volume: 4

Issue: 2

Pages: 20

Number of pages: 1

Publication year: 1997

Publication date: 1997

Year: 1997

Publisher: Jordan Whitney Enterprises, Inc

Place of publication: Arden

Country of publication: United States

Publication subject: Business And Economics

ISSN: 1948-3198

Source type: Conference Papers & Proceedings

Language of publication: English

Document type: Feature, Business Case

ProQuest document ID: 192412426

Document URL: http://search.proquest.com/docview/192412426?accountid=38610

Copyright: Copyright The DreamCatchers Group, LLC 1997

Last updated: 2013-09-20

Database: ABI/INFORM Complete

Document 6 of 6

FOREIGN CURRENCY GAINS AT SPEAKERS, INC.

Author: Arricale, Jeffrey W; Bruton, Carol M; Schneider, Gary P

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Abstract: None available.

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CASE DESCRIPTION

The primary subject matter of this case is accounting for foreign currency transaction gains and losses. Two secondary issues arise in the case. First, the issue of distinguishing between transaction gains or losses and translation adjustments is considered. Second, the concept of materiality arises in making a cost-benefit trade off decision regarding the fair presentation of foreign currency gains on the financial statements.

This case can be used in junior-level courses for accounting majors. The case can be taught in approximately one class hour and should require no more than three hours of student preparation.

CASE SYNOPSIS

Speakers, Inc. (Speakers), a California corporation and a wholly owned subsidiary of a Japanese company, Shumatsu Enterprises (The Parent), is a manufacturer and distributor of plastic and metal speaker component parts. Speakers has an outstanding loan from its parent company in Japan and is required to issue audited stand-alone financial statements that conform to U.S. Generally Accepted Accounting Principals (GAAP).

These GAAP-basis financial statements must include disclosure of a note that Speakers owes to the Parent. This note is denominated in Japanese Yen. The FASB has taken the position that firms should recognize the effect of changing prices in multiple-currency environments as they occur rather than waiting until an exchange transaction. The logic behind this rule is that a firm that conducts activities in multiple currencies must report in one currency.

Publication title: Allied Academies International Conference. International Academy for Case Studies. Proceedings

Volume: 4

Issue: 2

Pages: 23

Number of pages: 1

Publication year: 1997

Publication date: 1997

Year: 1997

Publisher: Jordan Whitney Enterprises, Inc

Place of publication: Arden

Country of publication: United States

Publication subject: Business And Economics

ISSN: 1948-3198

Source type: Conference Papers & Proceedings

Language of publication: English

Document type: Feature, Business Case

ProQuest document ID: 192412318

Document URL: http://search.proquest.com/docview/192412318?accountid=38610

Copyright: Copyright The DreamCatchers Group, LLC 1997

Last updated: 2013-09-20

Database: ABI/INFORM Complete