The IRS eyes professor's movie: a taxation case exercise
Case description 
 
 
 
 
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 Globalization of Bollywood: An Ethnography of Non-Elite Audiences in India
There has been a growing Western interest in Bollywood, India's large film industry based in Mumbai. This article attempts to find the ways in which Indian identity is being shaped by the new globalizing Bollywood and how non-elite audiences from lower middle class and rural India are understanding these images. This ethnography reveal that the non-elite audiences find themselves increasingly distanced from the images that Indian cinema is constructing. The films are creating an elitism constituted by the brand logic of transnational capital which is redefining the meaning of the masses.
Chip scale packaging using chip-on-flex technology
An increasing number of electronic designers, fabricators and users see Chip Scale Packaging (CSP) as a way to obtain the benefits foreseen in multichip packaging and Chip-on-Board (COB) without the problems and limitations currently associated with each. The Chip-on-Flex (COF) multichip packaging technology has been demonstrated to be applicable to single chip packages that meet chip scale packaging goals. This paper looks at the Chip-on-Flex Chip Scale technology and addresses issues including the process, structure, assembly, yields and reliability.