Table Of ContentVolume 14, Number 8 ISSN 1078-4950
JOURNAL OF THE INTERNATIONAL
ACADEMY FOR CASE STUDIES
INSTRUCTORS’ EDITION
Editors
Inge Nickerson, Barry University
Charles Rarick, Purdue University - Calumet
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EDITORIAL BOARD MEMBERS
Irfan Ahmed Michael W. Boyd
Sam Houston State University Western Carolina University
Huntsville, Texas Cullowhee, North Carolina
Charlotte Allen Thomas M. Box
Stephen F. Austin State University Pittsburg State University
Nacogdoches, Texas Pittsburg, Kansas
Thomas T. Amlie William Brent
SUNY Institute of Technology Howard University
Utica, New York Washington, DC
Kavous Ardalan Michael Broihahn
Marist College Barry University
Poughkeepsie, New York Miami Shores, Florida
Barry Armandi Gary Brunswick
SUNY-Old Westbury Northern Michigan University
Old Westbury, New York Marquette, Michigan
Joe Ballenger Carol Bruton
Stephen F. Austin State University California State University San Marcos
Nacogdoches, Texas Poway, California
Lisa Berardino Chauncey Burke
SUNY Institute of Technology Seattle University
Utica, New York Seattle, Washington
Thomas Bertsch Gene Calvasina
James Madison University Southern University
Harrisonburg, Virginia Baton Rouge, Louisiana
Steve Betts Yung Yen Chen
William Paterson University Nova Southeastern University
Wayne, New Jersey Davie, Florida
Narendra Bhandari Wil Clouse
Pace University Vanderbilt University
North Brunswick, New Jersey Nashville, Tennessee
Barbara Bieber-Hamby Clarence Coleman
Stephen F. Austin State University Winthrop University
Nacogdoches, Texas Rock Hill, South Carolina
W. Blaker Bolling Michael H. Deis
Marshall University Clayton College & State University
Huntington, West Virginia Morrow, Georgia
Lisa N. Bostick Carol Docan
The University of Tampa CSU, Northridge
Tampa, Florida Northridge, California
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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EDITORIAL BOARD MEMBERS
Scott Droege Richard Gregory
Mississippi State University-Meridian Campus University of South Carolina Spartanburg
Meridian, Mississippi Spartanburg, South Carolina
Martine Duchatelet Robert D. Gulbro
Purdue University Calumet Athens State University
Hammond, Indiana Athens, Alabama
Steve Edison Allan Hall
University of Arkansas at Little Rock SUNY Institute of Technology
Little Rock, Arkansas Utica, New York
Andrew A. Ehlert Karen Hamilton
Mississippi University for Women Appalachian State University
Columbus, Mississippi Boone, North Carolina
Henry Elrod Heikki Heino
University of the Incarnate Word Governors State University
San Antonio, Texas University Park, Illinois
Mike Evans Terrance Jalbert
Winthrop University University of Hawaii at Hilo
Rock Hill, South Carolina Hilo, Hawaii
Werner Fees Marianne L. James
Georg-Simon-Ohm-Fachhochschule Nuernberg California State University, Los Angeles
Nuernberg, Germany Los Angeles, California
Troy Festervand Marlene Kahla
Middle Tennessee State University Stephen F. Austin State University
Murfreesboro, Tennessee Nacogdoches, Texas
Art Fischer Joseph Kavanaugh
Pittsburg State University Sam Houston State University
Pittsburg, Kansas Spring, Texas
Barbara Fuller William J. Kehoe
Winthrop University University of Virginia
Rock Hill, South Carolina Charlottesville, Virginia
Ramaswamy Ganesan Wasif M. Khan
BITS-Pilani Goa Campus Lahore University of Management Sciences
Goa, India Lahore, PU, Pakistan
Joseph J. Geiger Marla Kraut
University of Idaho University of Idaho
Moscow, Idaho Moscow, Idaho
Michael Grayson S. Krishnamoorthy
Jackson State University Amrita Institute of Management
Jackson, Mississippi Tamil Nadu, India
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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EDITORIAL BOARD MEMBERS
Dave Kunz Kenneth K. Mitchell
Southeast Missouri State University Shaw University
Cape Girardeau, Missouri Raleigh, North Carolina
John Lawrence Mohsen Modarres
University of Idaho California State University Fullerton
Moscow, Idaho Fullerton, California
Jonathan Lee William B. Morgan
University of Windsor Felician College
Windsor, Ontario, Canada Jackson, New Jersey
John Lewis Inge Nickerson
Stephen F. Austin State University Barry University
Nacogdoches, Texas Miami Shores, Florida
Rod Lievano Inder Nijhawan
University of Minnesota Duluth Fayetteville State University
Duluth, Minnesota Fayetteville, North Carolina
Steve Loy Adebisi Olumide
Eastern Kentucky University Lagos State University
Richmond, Kentucky Lagos, Nigeria
Anne Macy Joseph Ormsby
West Texas A&M University Stephen F. Austin State University
Canyon, Texas Nacogdoches, Texas
Edwin Lee Makamson Karen Paul
Hampton University Florida International University
Hampton, Virginia Miami, Florida
Paul Marshall Steven K. Paulson
Widener University University of North Florida
Chester, Pennsylvania Jacksonville, Florida
James R. Maxwell D. J. Parker
State University of New York College at Buffalo University of Washington Tocama
Buffalo, New York Tacoma, Washington
Steve McGuire Terry Pearson
California State University, Los Angeles West Texas A&M University
Los Angeles, California Canyon, Texas
Michael McLain Edith Piaf
Hampton University LI schools
Elizabeth City, North Carolina France
Todd Mick Rashmi Prasad
Missouri Western State University University of Alaska Anchorage
St. Joseph, Missouri Anchorage, Alaska
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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EDITORIAL BOARD MEMBERS
Sanjay Rajagopal Glenn Rhyne
Western Carolina University Mississippi University for Women
Cullowhee, North Carolina Columbus, Mississippi
Charles Rarick Ida Robinson-Backmon
Barry University University of Baltimore
Miami Shores, Florida Baltimore, Maryland
Sherry Robinson Joseph Sulock
Penn State University UNC-Asheville
New Albany, Pennsylvania Asheville, North Carolina
Joesph C. Santora Jennifer Ann Swanson
Essex County College Stonehill College
Newark, New Jersey N. Easton, Massachusetts
Sujata Satapathy Joe Teng
Indian Institute of Technology Barry University
New Delhi, India Miami Shores, Florida
Elton Scifres Prasanna J. Timothy
Stephen F. Austin State University Karunya Institute of Technology
Nacogdoches, Texas Tamil Nadu, India
Herbert Sherman Jeff W. Totten
Southampton College Southeastern Louisiana University
Southampton, New York Hammond, Louisiana
Linda Shonesy Jack E. Tucci
Athens State University Mississippi State University-Meridian Campus
Athens, Alabama Meridian, Mississippi
Mike Spencer Rae Weston
University of Northern Iowa Macquarie Graduate School of Management
Cedar Falls, Iowa NSW Australia
Harriet Stephenson Greg Winter
Seattle University Barry University
Seattle, Washington Miami Shores, Florida
Philip Stetz Chris Wright
Stephen F. Austin State University Central Missouri State University
Nacogdoches, Texas Warrensburg, Missouri
Jim Stotler Joan Wiggenhorn
North Carolina Central University Barry University
Chapel Hill, North Carolina Miami Shores, Florida
Bob Schwab Thomas Wright
Andrews University University of Nevada - Reno
Berrien Springs, Michigan Reno, Nevada
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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JOURNAL OF THE INTERNATIONAL
ACADEMY FOR CASE STUDIES
CONTENTS
EDITORIAL BOARD MEMBERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii
LETTER FROM THE EDITORS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x
CARPET CAPITAL CULTURE CLASH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Marilyn M. Helms, Dalton State College
Judith E. Weber, Dalton State College
ODYSSEY HEALTHCARE:
A DEPARTMENT OF JUSTICE INVESTIGATION
RELATED TO THE FALSE CLAIMS ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
John Newbold, Sam Houston State University
Laura Sullivan, Sam Houston State University
THE MID-CITY CONVENTION AND VISITOR’S BUREAU (CVB) . . . . . . . . . . . . . . . . . . 27
Kyle Ristig, Louisiana State University at Shreveport
AUNTIE ANNE'S PRETZELS: A KNOTTY PROBLEM . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Sherry Robinson, Penn State University
John T. Finley, Columbus State University
PROPERTY RIGHTS IN CYBERIA: A STUDY OF “INTENT” AND “BAD FAITH” . . . . . 41
Brian McNamara, California State University, Bakersfield
Donavan Ropp, California State University, Bakersfield
Henry Lowenstein, California State University, Bakersfield
DEEP SOUTH FOREST PRODUCTS:
MANAGEMENT UNFAIR LABOR PRACTICES
DURING UNION DECERTIFICATION? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Mel Schnake, Valdosta State University
Robert J. Williams, Valdosta State University
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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SUMMIT ENTERPRISES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Arnold Schneider, Georgia Institute of Technology
URBAN OUTREACH MINISTRIES’ ORGANIC
GARDENS: DEVELOPING A SUSTAINABLE,
TRIPLE-BOTTOM-LINE BUSINESS FOR
A NONPROFIT SOCIAL ENTERPRISE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Harriet Stephenson, Seattle University
Matt Brock, Seattle University
Michele Loughead, Seattle University
VERMONT TEDDY BEAR COMPANY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
Linda B. Shonesy, Athens State University
Robert D. Gulbro, Athens State University
James Kerner, Athens State University
Linda Hemingway, Athens State University
Jeff Johnson, Athens State University
THE FEDERAL GOVERNMENT VS. YORK COUNTY:
A TRANSFER PRICING CASE FOR MANAGERIAL
ACCOUNTING STUDENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Valrie Chambers, Texas A & M University-Corpus Christi
Dean DiGregorio, Southeastern Louisiana University
Abigail Royce, Texas A & M University-Corpus Christi
COST ALLOCATIONS FOR HOSPITAL MANAGEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Linda M. Marquis, Northern Kentucky University
Lorraine Ruh, Northern Kentucky University
MANAGING CLIENT RELATIONS:
THE CASE OF PETER VOSEK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Michele Williams, Cornell University
Stephen A. Stumpf, Villanova University
ADAMS JEWELRY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Nile Khanfar, Nova Southeastern University
David Loudon, Samford University
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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PATAGONIA: CLIMBING TO NEW HIGHS WITH
A SMALLER CARBON FOOTPRINT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113
Charles A. Rarick, Purdue University - Calumet
Lori S. Feldman, Purdue University - Calumet
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008
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LETTER FROM THE EDITORS
Welcome to the Journal of the International Academy for Case Studies. The editorial
content of this journal is under the control of the Allied Academies, Inc., a non profit association of
scholars whose purpose is to encourage and support the advancement and exchange of knowledge,
understanding and teaching throughout the world. The purpose of the JIACS is to encourage the
development and use of cases and the case method of teaching throughout higher education. Its
editorial mission is to publish cases in a wide variety of disciplines which are of educational,
pedagogic, and practical value to educators.
The Instructors’ Notes contained in this volume have been double blind refereed with their
corresponding cases. Each case for which there is an Instructors’ Note contained herein has been
previously published in an issue of the Journal of the International Academy for Case Studies. Each
case was required to have a complete teaching note before consideration. The acceptance rate for
manuscripts in this issue, 25%, conforms to our editorial policies. This publication also conforms
to the AACSB requirements to publish case notes which are considered by that body to be of more
academic value than the case itself.
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 author(s) of the
case.
The Academy intends to foster a supportive, mentoring effort on the part of the referees
which will result in encouraging and supporting writers. We welcome different viewpoints because
in differences we find learning; in differences we develop understanding; in differences we gain
knowledge and in differences we develop the discipline into a more comprehensive, less esoteric,
and dynamic metier.
The Editorial Policy, background and history of the organization, and calls for conferences
are published on our web site. In addition, we keep the web site updated with the latest activities
of the organization. Please visit our site and know that we welcome hearing from you at any time.
Inge Nickerson, Barry University
Charles Rarick, Purdue University - Calumet
Journal of the International Academy for Case Studies, Volume 14, Number 8, 2008