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In 2010, the Australian Government announced a proposed overhaul of the taxation regime governing its large mining sector. The announcement came at a time when Australia’s mining industry was booming but concerns were also growing about how to distribute the gains of the mining boom between mining companies and the Australian people, and how to harness the success in the mining sector to promote long term sustainable economic growth across Australia. It was partly to address these concerns, as well as to improve the efficiency of the way in which mining was taxed, that the tax reform proposal was developed. At the heart of the proposal was a shift from a volume based royalty system of taxation to a system based on mining companies’ profits.

Focusing on Xstrata, the largest foreign mining company operating in Australia, the case charts how the mining industry acted collectively to conduct a wide-ranging and aggressive public and private lobbying campaign against the tax. Central to this campaign was the use of traditional and new media – newspapers, radio, television, internet, and social networking sites – to try and turn public opinion against the tax. This campaign successfully sowed doubts into the minds of many and attracted support from the political opposition, and other business groups outside of the mining sector

In 2010, the Australian Government announced a proposed overhaul of the taxation regime governing its large mining sector. The announcement came at a time when Australia’s mining industry was booming but concerns were also growing about how to distribute the gains of the mining boom between mining companies and the Australian people, and how to harness the success in the mining sector to promote long term sustainable economic growth across Australia. It was partly to address these concerns, as well as to improve the efficiency of the way in which mining was taxed, that the tax reform proposal was developed. At the heart of the proposal was a shift from a volume based royalty system of taxation to a system based on mining companies’ profits.

Focusing on Xstrata, the largest foreign mining company operating in Australia, the case charts how the mining industry acted collectively to conduct a wide-ranging and aggressive public and private lobbying campaign against the tax. Central to this campaign was the use of traditional and new media – newspapers, radio, television, internet, and social networking sites – to try and turn public opinion against the tax. This campaign successfully sowed doubts into the minds of many and attracted support from the political opposition, and other business groups outside of the mining sector

enRED@me is a social network designed to meet the needs of more mature Internet users. Users create a profile and participate in conversations in groups, creating community and friendships on a virtual platform. One of the challenges for the creators of this social network platform is how to monetize the process is a sustainable manner, especially as competitors begin to enter the market.
In this case, students are confronted with the challenge of how to structure the pricing and costs of an online platform in a way that produces sustainable profitability.
This case includes practical exercises that require students to link conceptual knowledge of management accounting procedures to real numbers. It challenges them to propose a solution which meets the goals and needs of the company.

The case tells the start up of a new music platform for live concerts on the Internet. The real protagonists of the case tell in an interactive video interview how the first concert worked from the initial idea until the web realization with the help of web 2.0 tools. The student´s challenge consists in elaborate the digital marketing plan for the next event on the platform.