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This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.

The case has practical value exhibiting forces creating sustainable livelihood at grassroots level and at the same time depicting how business and social goals can be reconciled through innovative mechanisms.

The case covers the journey of a social enterprise lead by a woman entrepreneur, run by women workers and providing livelihood to several rural women entrepreneurs through providing skill development training in making hand-made jute bags.

MBA and BBA

Teaching notes are available for educators only.

CSS 3: Entrepreneurship

Entrepreneurship, Business Strategy.

The case is designed for business students at the undergraduate or MBA levels in courses that deal with social entrepreneurship. The case describes the future growth potential of the exotic vegetable/fruit market in emerging economy India and lends itself for use in Rural Management courses as well.

Nisarg Nirman Agro Products Private Limited (hereafter referred as NNPL), a social farming venture, was started by Anjali Churi in the year 1997 in India. Churi, an agriculturist at heart, was always interested in experimenting and conducting research on new crops. What started as a small research experiment soon prospered to become a commercial venture producing and selling exotic vegetables to the Indian business customers, such as the five-/four-star hotels, premier clubs, hypermarkets, etc. NNPL was one among the pioneers to start the cultivation of exotic vegetables in the country. Their indigenous produce was of high quality. Their business customers were benefitted by the freshness of their products as well as competitive pricing as compared to their earlier imports. In her journey to commercial prosperity, she adopted co-operative farming, thus providing employment and livelihood opportunities to Indian farmers. Over the period, NNPL was invited to provide agriculture consulting to some of the other countries, such as Maldives, Thailand and Israel. In 2014, the company boasted of an indigenous produce of 95 different varieties of exotic vegetables and fruits, with 34 clients across the country, revenues to the tune of INR40 million and touching lives of more than 600 farmers across the country. The Indian exotic vegetables market had a promising future. Churi desired to expand her venture but in a manner that could systematically impact and generate employment opportunities for the rural Indians. She was at crossroads to deciding what could be such a venture, agro-processing or agro-tourism? Any such expansions required substantial investments for agricultural research activities. The case is structured to achieve the following pedagogical objectives: a social entrepreneur's ability to identify and exploit the market opportunity for growing own venture as well as generating a larger social impact; understand the industry's change trajectory and its impact on the venture; understand the importance of such business models of cooperative farming in populous emerging economies such as India where 70 per cent of the population resides in rural India.

The case that maps the growth/challenges of a social farming venture and allows students to: understand that small social venture also has the ability to generate a larger social impact; evaluate the venture's strategic positioning and scope in a competitive environment; and evaluate the need and potential of business models as cooperative farming to generate employment at the base of the pyramid in populous emerging economy as India.

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The present study examines the effect of supervisor incivility on service employee creativity and the mediating mechanism of negative affect state on the said relationship with the aid of Affective Events Theory (AET) and Social Power Theory. Additionally, the study explores the mitigating role of core self-evaluation in the dual stage of the moderated mediation model.

Survey data were collected from 420 frontline employees working in four-star and five-star hotels across India and PROCESS macro in SPSS 23.0 was employed to test the hypotheses proposed in the study.

The study findings observe that frontline employees experiencing supervisor incivility face a negative affect state and it further diminishes service employee creativity. Also, the indirect effect gets attenuated at dual stages when frontline employees are equipped with a high level of core self-evaluation.

The study findings provide various insights to the managers to understand the deleterious effect of supervisor incivility at work and to develop interventions to manage supervisor incivility and the negative affect state among frontline hotel employees.

The present study is the first and unique attempt to investigate the role of supervisor incivility experienced by frontline hotel employees in India with reference to their creativity towards customers and mediating mechanism of negative affect state. The study adds value to the literature by establishing the role of core self-evaluation in the moderated mediation model. Further, the study also provides a unique contribution to the management of frontline hospitality employees.

Today the mobile apps are helping customers in every means of their life by exploring information related to electronic items and even for food items also. Therefore, the main aim of this study is to examine the influencing role of psychological and technological attributes on customer conversion to use food ordering apps.

Convenience sampling method was used to collect responses from the customer's age between 18 and 35 years to get more representation of society. 374 customer's data has been used for structural equation model analysis with the help of SmartPLS 3.0 and SPSS-20 software.

Findings showed that customer conversions are positively influenced by perceived ease of use, perceived usefulness, perceived incentives, perceived information, customer relationship management and order management system. In contrast, the perceived price and visual design show insignificant influence.

Research outcome provides some valuable insights to provide direction to all online food aggregators to design their apps according to customers need. Thus, the authentic customer reviews and the facility of providing feedbacks are very fruitful for attracting new user while using and placing orders through theses apps.

Study suggested that observing satisfaction and dissatisfaction levels of the customer helps in enhancing the facilities of food ordering apps, so that the customer would enjoy the whole order process seamlessly, which automatically leads to customer conversions.

Major contribution of this study is the empirical analysis of psychological and technological attributes on customer's conversion towards food ordering app.

Buying online has become a widespread and common activity for consumers, and, for many organizations, e-commerce has become a very profitable alternative to sell their products and services, also allowing them to leverage their strategy in new geographical markets immediately. Although the literature on the subject is comprehensive, there is a gap in identifying the holistic constructs that are the determinants of consumers' choice of an online store. This research resorts to an exploratory study, based on a nonsystematic literature review, seeking to identify these constructs. The results obtained allowed us to identify the following constructs: consumer behavior, customer experience, web content, catalog, terms and conditions, customer support, perceived value, trust, security and privacy, satisfaction, and loyalty. Customer experience, satisfaction, and loyalty constructs stand out from a strategic perspective.

The quality of service provided by a courier service plays an essential role in the success of online shopping. Meanwhile, buyers and sellers tend to choose a vendor that meets their expectations. This study aims to show how buyers and sellers value the decision to select a courier service based on online shopping experiences.

A focus group discussion involving eight participants was used to gather consumer preferences and seller perspectives. Kansei Engineering principles were applied to organize these variables into a priority-scaled survey question. Furthermore, 200 respondents were simple-randomly selected and categorized based on age, gender, transaction frequency, average monthly transaction value and their role in online transactions.

This study found that buyers and sellers do not consider the delivery costs when the courier service guarantees the service quality. In contrast, the service quality offered is determined by problem-solving responsiveness, delivery accuracy and tracking systems. They also consider the short delivery time, wide delivery coverage area, couriers' attitude and scattered pick-up/drop point services. However, the order of priority is different for specific demographics.

In the rapid development of the online shopping trend, courier services are urgent to reconstruct their business model and maintain the quality of service. The proper understanding of online consumer preferences and seller perspectives will form the basis of appropriate strategies.

The role of a courier service is significant in the supply chain of online shopping transactions that connect buyers and sellers. The differences in consumer preferences and seller perspectives are attributed to the diverse objectives, even though they are still related to the service quality of the courier service.

The purpose of this study is to investigate consumers' post–purchase experience when buying fresh food online. It examines the key dimensions of post–purchase online customer experience (post–purchase OCE) that impact customer satisfaction and repurchase intention. It also explores the role of corporate image as a moderator.

An online survey was conducted in China to capture participants' post–purchase OCE, satisfaction, repurchase intention and perceived corporate image. Partial least squares structural equation modelling (PLS-SEM) was utilized to analyse data collected from 317 Chinese fresh food online shoppers. Moderated mediation analysis was conducted to analyse the moderating effect of corporate image.

Four post–purchase OCE dimensions “product-in-hand”, “customer support”, “benefits” and “packaging” significantly drive customers' repurchase intention by enhancing customer satisfaction. “Delivery” is not influential. Additionally, for firms with a good corporate image, customer repurchase intention is more easily affected by post–purchase OCE than firms with a lower level of corporate image.

The findings inform fresh food e-commerce firms of the critical post–purchase OCE dimensions that mostly drive customer satisfaction and help retain customers. Furthermore, it implies that firms with a good corporate image must provide high-quality post–purchase OCE that matches the image because the consequences associated with a poor post–purchase OCE can be severe.

This research is among the first to investigate fresh food post–purchase OCE. It also introduces the previously underexplored moderating role of corporate image.

Using gender schema theory, this study aims to explore how children’s graphic t-shirts from clothing retailers in the USA differed on gendered themes for graphic t-shirts targeting boys or girls, in addition to differences for shirts that were higher in cost.

This content analysis of children’s t-shirts included 866 child-targeted shirts taken from the online retail portals from 11 clothing retailers in the USA. Shirts were coded for gendered themes on the front torso part of the shirt and included traditional boy themes (e.g. aggression, instrumentality) and girl themes (e.g. compassion, passivity). In addition, the retail prices for each shirt were recorded at the time of data collection.

The results demonstrated that children’s graphic t-shirts starkly differentiate between femininity and masculinity based on their target. Boys’ shirts were significantly more likely to feature active themes, whereas girls’ shirts were more likely to focus on social belonging and interpersonal connection. Boys’ shirts were also more likely to display themes linked to dominance/aggression but not compassion. Girls’ shirts were more likely to tout both shyness and attention seeking. Finally, results generally showed that higher priced t-shirts were less likely to feature gender stereotypes than lower-priced t-shirts.

To the best of the authors’ knowledge, this is the first known study that has looked at the marketing of children’s clothes in retail environments with a specific focus on gender and gender stereotyping.

Collaboration and preference for teamwork play a fundamental role in strengthening practical completion of team tasks. An organizational culture should facilitate learning systems where knowledge creation occurs through socialization. The purpose of this study is to develop a moderated mediation model, investigating the conditional indirect effect of co-worker support on the relationship between preference for teamwork and communities of practice.

Questionnaire survey was conducted via Google Forms to collect data from 210 employees working in the private and public sector in India. Hayes PROCESS macro models were used for analyzing the mediation of personal interaction and moderation of co-worker support.

This study showed evidence regarding the mediating role of personal interaction on the relationship between preference for teamwork and communities of practice. Co-worker support moderated the relationship between personal interaction and communities of practice. It also moderated the conditional indirect effect.

The results approve the substantial role of preference for teamwork in influencing personal interaction and communities of practice. The mediating role of personal interaction on preference for teamwork and communities of practice can lead to creation and sustenance of communities of practice. Furthermore, the moderating role of co-worker support as a conditional indirect effect shows that social support and exchange can lead to social learning.

Theoretical explanations and analytical approaches provide insights into the relationship between the preference for teamwork and communities of practice through a conditional indirect effect, a one of its kind of a study.