The Ivey case collection represents a wide range of business issues with cases written by leading Ivey faculty and authors from around the world. Ivey Publishing would like to thank all of our authors for their contribution to the Ivey case collection and congratulate our 2012-2013 best selling authors.

1. Starbucks by Mary M. Crossan, Ariff Kachra
2. ECCO A/S - Global Value Chain Management by Bo Bernhard Nielsen, Torben Pedersen, Jacob Pyndt
3. GENICON: A Surgical Strike into Emerging Markets by Allen H. Kupetz, Adam P. Tindall, Gary Haberland
4. FIJI Water and Corporate Social Responsibility - Green Makeover or Greenwashing? by James McMaster, Jan Nowak
5. Eli Lilly in India: Rethinking the Joint Venture Strategy by Charles Dhanaraj, Paul W. Beamish, Nikhil Celly
6. Ellen Moore (A): Living and Working in Korea by Henry W. Lane, Chantell Nicholls, Gail Ellement
7. Pillsbury Cookie Challenge by Allison Johnson, Natalie Mauro
8. Mattel and the Toy Recalls (A) by Hari Bapuji, Paul W. Beamish
9. Trouble Brews at Starbucks by Lauranne Buchanan, Carolyn J. Simmons
10. IMAX: Larger Than Life by Anil Nair
11. Supply Chain Management at Wal-Mart by P. Fraser Johnson
12. Scotts Miracle-Gro: The Spreader Sourcing Decision by John Gray, Michael Leiblein, Shyam Karunakaran
13. LEGO Group: Building Strategy by Darren Meister, Paul Bigus
14. Nora-Sakari: A Proposed JV in Malaysia (Revised) by Paul W. Beamish, R. Azimah Ainuddin 
15. Resuming Internationalization at Starbucks by Mario Koster, Rob Alkema, Christopher Williams
16. Ruth's Chris: The High Stakes of International Expansion by Ilan Alon, Allen H. Kupetz
17. The Espresso Lane to Global Markets by Ilan Alon, Meredith Lohwasser
18. Lego Group: An Outsourcing Journey by Marcus Moller Larsen, Torben Pedersen, Dmitrij Slepniov
19. Tata Motors' Acquisition of Daewoo Commercial Vehicle Company by Meera Harish, Sanjay Singh, Kulwant Singh
20. 7-Eleven in Taiwan: Adaptation of Convenience Stores to New Market Environments by Shih-Fen Chen, Aihwa Chang

As a leader in the publication and worldwide distribution of business case studies, Ivey Publishing provides case authors the opportunity to increase their exposure by publishing their cases in the Ivey case collection. Email our product team to learn more about our submission process.

Crowdfunding at the Brooklyn Warehouse
by Nicola Young, Karen Lightstone

The Brooklyn Warehouse, a popular restaurant in Halifax, Nova Scotia, is cramped for space because of its popularity within its neighbourhood and as a tourist destination in the city. The restaurant is a private company with two shareholders, one of whom is not involved in operations. Because of the economic downturn, the risky nature of the business and the fact that it has been open only four years, the owners are having trouble securing financing for their expansion plans from their bank and other conventional lenders. However, while negotiating a renewal of their lease in late 2011, their landlord offered to pay for half the cost of building a patio to increase the size of the restaurant. To raise the other half, the owners turn to crowdfunding as a method of raising capital through social media by tapping into their community of friends, family and loyal customers. In return for their donation, which may vary from $100 to $2,500, sponsors are offered various packages, including free meals, a company T-shirt and their name listed on a wall of honour. However, little is known about the appropriate accounting or tax treatment for money raised in this manner. The owners had heard horror stories about businesses that used innovative ideas to raise funds only to have fines and penalties levied by government agencies for income tax and sales tax or even by the Securities Commission for improper accounting. The owners turn to their accountant for advice.

Learning Objective: This case is applicable in intermediate financial accounting courses that address issues of revenue recognition, liabilities, contributed surplus, leasehold improvements, government contributions (as an analogous type of transaction) and related income taxes and goods and services tax or harmonized sales tax issues; an upper year accounting seminar course that applies basic principles to non-standard situations to justify accounting recommendations to clients or audit supervisors; or an income tax course, examining application of tax law in an unfamiliar situation. Its objectives are:

• To provide students with an opportunity to assess accounting transactions where the appropriate accounting is not obvious, requiring them to look through the clear legal form to the substance of the underlying transactions.
• To provide an opportunity for students to become familiar with Part II of the Canadian Institute of Chartered Accountants Handbook.
• To provide an opportunity for students to relate their basic knowledge of taxes to an unusual business transaction.

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The collections available from Ivey Publishing have recently grown to include cases from Erasmus University Rotterdam and Case Western Reserve University. Through the variety of case collections listed here, we provide a wealth of content that you can use to build your course materials all in one place ... and with flexible distribution options.

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