Read the Minicase Cooperative Constructs located in this Section. Once you have done a research and gathered the necessary information, a draft of your analysis should include these general sections, but these may differ depending on your assignment directions or your specific case study: Structure of the document: Introduction: Identify the key topics related to case study, summarizing the outcome of your analysis Problem statement/declaration: Identify the key problems and issues in the case study Background (research of state of the art): Set the scene: background information, relevant facts, and the most important issues. Demonstrate that you have researched the problems in this case study. Development: Here, the author ties her evaluations of the case to theories or research. What theory can you use as support to show that your case study has a problem, or is an effective practice? It isnt enough to simply state what is working or what is not working. You need to support this with evidence from theories, experts, or examples. Is in this section where you answer the mini case questions Conclusions/recommendations: Provide specific and realistic solution(s) or changes needed. Explain why this solution was chosen. Support this solution with solid evidence, such as: Concepts from class (text readings, discussions, lectures) Outside research Sources (APA) Length (3-6 pages maximum, Font 11, 1.15 space, fully justified margins). Tardiness will be penalized (as explained before). Minicase Cooperative Constructs Part A Several years ago, Rick and Barbara Harris were asked to attend an organizational meeting for a newly forming neighborhood babysitting cooperative. The idea was simple. Concerned and caring parents would join together in the cooperative and exchange babysitting services. Although they were not particularly interested in committing to trading babysitting favors, as their children were quickly approaching the age where babysitting services would be unnecessary, Rick and Barbara felt socially obligated to attend the meeting with their two children. Eight other families came to the meeting. After a brief period of social exchange, Rick and Barbara listened, over the din of children playing, as the organizer, a certified public accountant, explained how the formal accounting for exchanged sitting services would take place. Using specially marked, yet ordinary, poker chips as currency, members of the cooperative would receive an endowment of chips with various colors corresponding to sixty, thirty, and fifteen minutes. When babysitting services were received, payment was required, rounded to the nearest fifteen minutes, in poker chips. Conveniently, no family would need to keep records of whom or how much they owed. With the creation of babysitting currency and some serious remarks about screening other families before allowing them to join, the cooperative was launchedalthough Rick and Barbara declined to join. Reflecting on some bad previous experiences with not-for-profit organizations, the couple debated, on the drive home, what could be done to satisfy their concerns. Rick was wondering how the members could formally barter services among themselves without organizing as a formal barter exchange and recognizing the receipt of poker chips as income. Barbara was more concerned about babysitting for, or by, parents with whom she had only a passing acquaintance. Even if the barter arrangement were shielded from taxation (an item also not discussed), they both contemplated who would be liable in the event of mishaps. A. What type of an organization is necessary for the babysitting cooperative? B. Is there potential for liability for members other than those directly involved? C. What are the non-tax differences between exchanging poker chips and charging $4 per hour? D. What is the difference between exchanging poker chips and charging $4 per hour from the perspective of the IRS? E. Assuming you had appropriately aged children, would you be willing to join the cooperative? F. What, if any, are the intellectual property issues in an isolated cooperative?