JACR is a publication of the Southwest Case Research Association (SWCRA). JACR publishes teaching cases in all business disciplines. Cases may be grounded in primary and/or secondary data sources. Whether primary or secondary, sources must be well documented.
Page 1
Synopsis
Security Plans, Inc. (SPI) is considered to be one ofthe pioneers in the preneed industry in the Philippines since it introduced its funeral plan in the market. Through the years, it has added education, pension, cremation and internment plans to its product line (see Figure 1) and has established 34 branches and 30 regional offices nationwide. With a sales force of 17,000, SPI is considered to be one of the largest preneed companies in the country. The position it occupies in the industry has engendered a corporate commitment toward promoting a "pre-need planning consciousness" in society as reflected in its statement of corporate philosophy (refer to Figure 2).
Citation
Pineda, R. C., Phillips, S. J. (2000). Security Plans, Incorporated, Private. Journal of Applied Case Research, V2 (1), 1-12. http://swcra.net/Cases/V2_N1l.pdf
Page 13
Synopsis
No abstract provided.
Citation
Child, I. G., Richardson, W. D. (2000). Rapid Growth at CDM, Inc. and Reading the Fine Print. Journal of Applied Case Research, V2 (1), 13-22. http://swcra.net/Cases/V2_N1l.pdf
Page 23
Synopsis
In the first quarter of 1997, Baldor Electric Company reported record sales and earnings.
The company, one of the leaders in the electric motor industry, was proud of its performance
in North America but very disappointed in its European business which was below expectations because of the strong U.S. dollar and other factors. Baldor had also been hurt by
currency devaluations in Mexico. In addition, the electric motor industry, including Baldor,
was having to deal with new U.S. government regulations which called for increases in motor
efficiency. The regulations were driving costs up while customers were not willing to accept
price increases. The Baldor executive team was trying to decide how to deal with these and
other critical internal and external environmental issues so that its string of 21 consecutive
quarters of increased sales and earnings would be extended. According to Baldor's 1996
annual report, the major issue was "How does a 77 year-old company in a 100 year-old
industry keep going?"
Citation
McGlashan, R., Muir, N., Lam, L. W. (2000). Baldor Electric Company. Journal of Applied Case Research, V2 (1), 23-45. http://swcra.net/Cases/V2_N1l.pdf
Page 47
Synopsis
No abstract provided.
Citation
George, G., Wood, D. R., Jr., Daniels, J. (2000). Tredegar Industries: From Spin-off to Success. Journal of Applied Case Research, V2 (1), 47-58. http://swcra.net/Cases/V2_N1l.pdf
Page 59
Synopsis
No abstract provided.
Citation
Green, D. J., Brown, R., Green, W. B., Reed, P. R. (2000). Rockford, Wayne & Co. Journal of Applied Case Research, V2 (1), 59-66. http://swcra.net/Cases/V2_N1l.pdf
Page 67
Synopsis
Prior to the consummation of a corporate acquisition purchase transaction, a gas utility
corporation is faced with two separate accounting issues, which have an effect on the recording of the purchase. Students are required to research the issues and derive solutions based on
guidance in the authoritative literature. In doing so, the student should come to an understanding that issues such as the ones presented in the case are not always directly addressed in the literature and that decisions must be derived from related pronouncements.
Citation
Bryan, B. J. (2000). Great Lakes Gas Corporation: Accounting Issues Related to Mergers and Acquisitions. Journal of Applied Case Research, V2 (1), 67-69. http://swcra.net/Cases/V2_N1l.pdf
Page 71
Synopsis
No abstract provided.
Citation
Jennings, D. F., Gillin, L. M., Evans, H., McDougall, V., Sadler, C. (2000). The Island Food Company Limited (A). Journal of Applied Case Research, V2 (1), 71-87. http://swcra.net/Cases/V2_N1l.pdf
Page 89
Synopsis
No abstract provided.
Citation
Jennings, D. F., Gillin, L. M., Evans, H., McDougall, V., Sadler, C. (2000). The Island Food Company Limited (B). Journal of Applied Case Research, V2 (1), 89-93. http://swcra.net/Cases/V2_N1l.pdf
Page 95
Synopsis
No abstract provided.
Citation
Duncan, J. B., Casey, K. M. (2000). Mid-South Baptist College: Managerial Accounting Issues in a Nonprofit Entity. Journal of Applied Case Research, V2 (1), 95-101. http://swcra.net/Cases/V2_N1l.pdf
Page 103
Synopsis
Denton's Grocery, Inc., a 16-store grocery chain in the Tampa, Florida, area, is trying to survive in a fiercely competitive environment. Management's efforts to create a "neighborhood-friendly" image have been only partially successful, and the company has an uneasy relationship with factions in Tampa's immigrant community and even with an advocacy group for the handicapped. Still more worrisome are a series of events which have drawn attention to internal control weaknesses. Shoplifting is a perennial problem, exacerbated by a poor conviction rate and ineffective, wrist-slapping penalties. Recent headaches include alleged money laundering, give-aways, a cash-for-food stamps scheme, and an elaborate fraud involving payments to fictitious employees and vendors. A task force has been established to consider the establishment of an internal audit function. However, even if the internal audit function is set up, it faces possible credibility problems because Denton's controller wants it to be part of her empire. Denton's CPA firm has now been retained to assist the task force in defining the responsibilities, authority, and lines of reporting of an internal audit group and suggest improvements in internal control.
Citation
Burkette, G. D., Nash, J. F. (2000). Denton's Grocery, Inc. Journal of Applied Case Research, V2 (1), 103-110. http://swcra.net/Cases/V2_N1l.pdf
Page 111
Synopsis
No abstract provided.
Citation
Reed, P. R., Cumber, C. J. (2000). Dakota, Minnesota & Eastern Railroad - 1997. Journal of Applied Case Research, V2 (1), 111-128. http://swcra.net/Cases/V2_N1l.pdf
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