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This case is the sequel to HKS815, which discusses the effect import taxes had on Harley-Davidson. Using statistics on "average unit value" of 790cc and larger imports, Harley determined that eh real value of imports had dropped by $883 between 1979 and 1982. As such, a tariff rate of 48% would be necessary to restore import values to their 1979 level. The case continues by documenting the process Harley Davidson underwent to propose and implement a tariff. Through Harley's process, Japanese cycle producers challenged Harley's case for a steep import. Japanese producers negotiated with Harley to find a solution that suits all parties. This case may be used to discuss demand elasticities, tariffs and regulations, and international business. It should be paired with HKS816. This is HKS Case Number 780.1

This note focuses on the decision rules and guidelines managers use in recognizing revenue and measuring income in the preparation of periodic financial statements. This note considers issues only partly considered by the Canadian Institute of Chartered Accountants and the Financial Accounting Standards Board in the United States.

A nephew in an Indian family business has prepared a consulting report advocating changes in organizational structure and practices. His North American MBA training has influenced both the content of his recommendations and the process of suggesting them. Both the content and the process violate norms of the Indian culture as well as those of the African culture in which the family business has flourished for 40 years. The problem is what to do given that his actions and report have stirred up deep feelings and conflicts within the family business.

Describes events at Frontier from the time of the (A) case to the end of 1985. A brief description of regulations regarding the use of computerized reservations systems is also included.

An assistant treasurer at J.C. Penney is looking at various alternatives for financing the company's $2.5 billion store expansion and modernization program. The case provides a listing of different ways/capital markets issues to obtain this financing. Designed to be used as an introduction to capital markets.

Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in resolving such conflicts.

Spreadsheet Supplement for case 186136.

Spreadsheet Supplement for case 286044

Describes the market for high-yield, or "junk," bonds and includes summaries of academic research on the risk/return characteristics of high-yield securities. Describes the role of Drexel Burnham Lambert in the primary and secondary markets for high-yield debt. Decision focus is on a public offering of four high-yield securities issued by Metromedia Broadcasting Corporation in November 1984. The offering was used to refinance bank borrowings incurred in connection with Metromedia's June 1984 leveraged buyout. The securities offered included Serial Zero Coupon Notes due 1988-93, Senior Exchangeable Variable Rate Debentures due 1996, 15 5/8% Senior Subordinated Debentures due 1999, and Adjustable Rate Participating Subordinated Debentures due 2002. Proceeds from the offering totaled $1.2 billion.

Presents an analysis of Harnischfeger's quality of earnings, and the investment potential of the company's stock in light of the company's turnaround strategy.

A negotiation exercise between Riverside Lumber Co. and the Division of Environmental Conservation about reducing the effects of effluent discharge in a river. Students are assigned to a role and receive confidential information including a scoring system detailing the costs and benefits of various proposals. Though their interests conflict, joint gains beyond simple agreement can be found. Students come to see that joint gains must be created and divided and that the tension between competitive and cooperative urges often lead to inferior agreements. Means for managing this tension can then be discussed. This game can be used as a complex example of bargaining with incomplete information.

Confidential information for students assigned the role of the Division of Environment Conservation. See Riverside and DEC--General Information.

Outlines alternative mechanisms for getting into business. Shows the means by which an experienced entrepreneur can gain control over the necessary resources in order to lower the fixed costs of business entry. Provides a mechanism for discussing the role of experience, credibility, and contacts in the development of a nonbusiness venture.

Analyzes the major home appliance industry in the U.S. in 1984 and gives a profile of the key competitors. May be used with Major Home Appliance Industry in 1988 and Maytag in 1984.

Spreadsheet supplement for case 386-019.

Signode Industries' packaging division manufactures steel and plastic strapping. In 1981 the company underwent the largest leveraged buyout in U.S. corporate history. The case focuses on the packaging division's need to maintain high profitability in a declining market for steel strapping. Since 1974, Signode has been losing 1% per year of the steel strapping market. Since then, there has also been significant erosion of prices. The division president is faced with 1) decreasing price to increase market share, or 2) maintain/increase prices to increase cash flow. The specific decision revolves around the potential adoption of a price-flex system that is designed to authorize selective discounting by the division's sales personnel.

Describes whether the company adopts the price-flex policy discussed in the (A) case. Price increase in steel strapping raw materials is rescinded by steel industry.

Continues the discussion of the price-flex policy described in the (A) case and the (B) case.

Signode's packaging division president makes a final decision on the price-flex policy.

This game is a highly structured exercise in labor-management bargaining. If union and management cannot reach agreement within two days, then the union will strike. The costs of a strike are not the same for the two sides. Similarly, the cost of a settlement to management differs from its benefits to the union. Union and management players frequently feel that they are more powerful, hold out, endure a strike, and do poorly relative to other players.