CASE Journal最新文献

{"title":"Case analysis: Johnson & Johnson and the COVID-19 vaccine","authors":"Huining Jia, J. Jin, B. Lindsay","doi":"10.1108/tcj-06-2021-0089","DOIUrl":"https://doi.org/10.1108/tcj-06-2021-0089","url":null,"abstract":"\u0000Research methodology\u0000This paper uses financial report information to analyze the accounting results of the COVID-19 vaccine development for Johnson & Johnson (J&J). This paper also uses stock price information to analyze the market reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.\u0000\u0000\u0000Case overview/synopsis\u0000This instructional case investigates the interaction between J&J and the COVID-19 vaccine. This paper uses information from financial reports to analyze the accounting results of the COVID-19 vaccine development for J&J. This paper also uses stock price information to analyze the market’s reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.\u0000\u0000\u0000Complexity academic level\u0000This case has been used in both undergraduate and graduate levels to highlight the application of accounting theories to practice and improve the understanding of financial statements, especially when Covid-19 has affected the global economy. Under this new context, students could explore new ideas from accounting aspect.\u0000\u0000\u0000Learning objectives\u0000The case aims to investigate the interaction between J&J as a pharmaceutical company and COVID-19. It provides a context in which to discuss the consequences of COVID-19 vaccines from several financial perspectives, such as stock prices, accounting policies, earnings and cash flows:\u0000LO1: Understand the responses of stakeholders to J&J’s COVID-19 vaccines.\u0000LO2: Understand the accounting policies that J&J and its competitors follow regarding COVID-19 vaccines related to revenues, R&D expenditures and government funds.\u0000LO3: Apply Ball and Brown’s theory to the impact of COVID-19 vaccine development on earnings quality of J&J and its competitors.\u0000LO4: Assess the importance of COVID-19 vaccines in management decision-making through dividend policy and management compensation structure.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44654230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Coca-Cola product placement strategy backfires – a case of celebrity activism","authors":"A. Saldanha, R. Aranha","doi":"10.1108/tcj-07-2021-0103","DOIUrl":"https://doi.org/10.1108/tcj-07-2021-0103","url":null,"abstract":"\u0000Research methodology\u0000A secondary research method was used to collect data for this case. The authors have made use of newspaper articles and published articles written by journalists and experts which are available in the public domain.\u0000\u0000\u0000Case overview/synopsis\u0000Instances of celebrity activism such as athlete activism are rising. Social media has amplified the voice of celebrities and given them a personal channel to directly communicate with their fans without any media censorship. The same is true especially concerning endorsement by sports superstars, who now seem to have a mind of their own, independent of the official line of clubs, tournament organizers or sponsoring companies. This case discusses the embarrassment and financial loss faced by soft drinks giant Coca-Cola due to the public snub by football superstar Cristiano Ronaldo during an official press conference of the EURO 2020 championship.\u0000\u0000\u0000Complexity academic level\u0000Undergraduate and postgraduate students studying marketing management and brand management courses in business management and commerce streams can use this case. This case can also be used for marketing specialization students at the undergraduate and postgraduate levels.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48311172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Times are changing: the case of Movado Group","authors":"P. Nguyen, Wenting Pan","doi":"10.1108/tcj-02-2022-0031","DOIUrl":"https://doi.org/10.1108/tcj-02-2022-0031","url":null,"abstract":"\u0000Research methodology\u0000To develop the case, the authors used secondary sources including company annual reports, industry reports, news articles, social media sites, academic journal articles and company websites. This case has been classroom tested with students in the MBA Program and Master of Science in Management and Technology Program, and with undergraduates in an operations management course.\u0000\u0000\u0000Case overview/synopsis\u0000Movado Group, which has been a fierce competitor in the luxury watch market, has been facing unprecedented challenges posed by consumers’ enthusiasm for smartwatches and by their love of shopping online. The arrival of the COVID-19 pandemic has intensified these problems and brought new setbacks. This case examines these challenges to the company’s current business model. It then explores opportunities that could transform Movado into an innovative, digitally oriented organization capable of reaching consumers in a dynamic market while combating intense competition from the smart wearable devices that threaten traditional watch companies. The case also discusses the importance of building a robust supply chain through the lens of Industry 4.0 to guard against future supply chain disruptions.\u0000\u0000\u0000Complexity academic level\u0000Instructors can use this case in operations and supply chain management classes at the undergraduate and graduate levels. The focus of the case aligns with discussions of supply chain management and Industry 4.0. In particular, the case uses supply chain innovation theory to investigate the implications of Industry 4.0 in the watch industry and dovetails into discussions of omni-channel experience and virtual reality in retail that integrate multiple points of contact to reach consumers efficiently.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47806839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Club Mahindra: culture as an enabler of future business strategy","authors":"Debmallya Chatterjee, Snehal Shah, N. Swaroop","doi":"10.1108/tcj-08-2021-0120","DOIUrl":"https://doi.org/10.1108/tcj-08-2021-0120","url":null,"abstract":"\u0000Research methodology\u0000The case was developed from both primary and secondary sources. The secondary data was sourced from annual reports, industry reports, company websites and news articles. Primary sources included visiting the Club Mahindra Resorts located at different places, interacting with staff and local people, visiting their corporate office to interact with the CEO. The case has also been tested in a classroom.\u0000\u0000\u0000Case overview/synopsis\u0000This case deals with challenges faced by a vacation ownership (VO) company, Mahindra Holidays Resorts India Ltd in articulating the organizational culture of its flagship brand “Club Mahindra.” Club Mahindra had emerged as the major VO company in India in the past two decades on the back of its core product – a 25-year membership plan. The company was growing its offerings to its customers in an environment of changing customer preferences.\u0000This case provides the students an opportunity to learn the organizational culture model. The students are expected to use the information provided in the case and exhibits to support their analysis with the primary objective to extract lessons about organization culture to leverage it as a tool to enhance customer satisfaction. Other objectives include understanding the changing business environment and modeling employee behavior during a crisis. Furthermore, the students are expected to validate the model using the artifacts from the crisis management at the Club Mahindra Resorts at Madikeri and Ashtamudi to understand the dynamics of change and the role of culture in organizational success.\u0000\u0000\u0000Complexity academic level\u0000At the MBA level, the case can be used to teach the topic of Organization Culture in the core course, Organization Behavior in the first-year curriculum, which is at the macro-level, with “organization” as the unit of analysis. It can also be used to teach the same topic with a stronger application orientation in the One Year Executive Education Program for middle-to-senior managers or short-term Executive Education Modules designed for a similar cohort.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49567908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fazenda Ninho da Águia (Eagle’s Nest Farm) case","authors":"","doi":"10.1108/tcj-01-2022-0014","DOIUrl":"https://doi.org/10.1108/tcj-01-2022-0014","url":null,"abstract":"\u0000Research methodology\u0000This teaching case was based on both primary and secondary sources of information. An interview with the entrepreneur and protagonist of the case was conducted, recorded and fully transcribed. Also, secondary data (digital and print media) were obtained from the interviewee, before, during and after the interview, as well as on governmental, institutional and company websites.\u0000\u0000\u0000Case overview/synopsis\u0000The Ninho da Águia Farm is a family business located in Minas Gerais and specialized in coffee production. Although founded in 1969 by Aides Gomes Monteiro, it was only when his surfer son Clayton Barbosa Monteiro took over the business that the small farm started focusing on specialty coffee, quality beans and international markets. With no formal education, Clayton managed to implement several managerial, organizational and strategic changes in the company, including its internationalization. Understanding the logic behind the development of the farm can help students understand several important concepts in International Business in relation to international entrepreneurs and effectuation/causation decision-making logics.\u0000\u0000\u0000Complexity academic level\u0000This teaching case was designed for graduate courses in international business/international strategy. But because of the richness of the case, it could also be used in other courses (e.g. marketing or international marketing). However, should this be the case, different teaching notes would be necessary.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":"66 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41265006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pandian Pickles: value or volume?","authors":"M. N, B. Subramanian R., Sunita Mehta","doi":"10.1108/tcj-09-2021-0141","DOIUrl":"https://doi.org/10.1108/tcj-09-2021-0141","url":null,"abstract":"\u0000Research methodology\u0000This study adopted interview methods and field visits to collect the data. An audio recording was done for the whole interview and presented as facts in this case. Field visits were done to see the packs and understand the consumers and their purchase habits of pickles.\u0000\u0000\u0000Case overview/synopsis\u0000Pandian Pickles is a pickle manufacturer located in Madurai, Tamil Nadu, a state in the southern part of India. Mr Kandasamy, one of the partner of the Pandian pickle, had been thinking of ways to grow the business. Pandian Pickles dominated the low-price unit (LPU) market with a unique packing of pickles done in “arecanut” leaf. This added a unique flavour to their pickles. Mr Kandasamy envisioned to grow the business by introducing higher stock-keeping units in the form of jars and tap the middle class and the upper-middle-class segments in the market. In this category, there were much more prominent and branded players. Being a small regional player, Govindan wondered how Pandian Pickles would take these more prominent players in the industry head-on.\u0000\u0000\u0000Complexity academic level\u0000The case is ideally suited for discussing the concept of product line stretching, particularly in the product mix strategies of a small and medium enterprise (SME). The case can best fit into the courses such as Entrepreneurship Development, Product and Brand Management, Marketing Management for the Undergraduate levels and in the courses such as Strategic Marketing, Bottom of the Pyramid Markets and Strategies Management of SMEs in the postgraduate levels.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46379222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Barking up the wrong tree: when you do not hire a business lawyer, reality bites","authors":"","doi":"10.1108/tcj-10-2022-0183","DOIUrl":"https://doi.org/10.1108/tcj-10-2022-0183","url":null,"abstract":"\u0000Research methodology\u0000This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.\u0000\u0000\u0000Case overview/synopsis\u0000In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?\u0000\u0000\u0000Complexity academic level\u0000This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.\u0000\u0000\u0000Learning objectives\u0000Through evaluating and examining this case, students will be able to:\u0000• understand what an LLC is and explain how one is formed;\u0000• recognize the consequences of flawed LLC business entity formation; and\u0000• articulate the roles of accountants in the formation of an LLC.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48136813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tequila Arette®","authors":"Carlos López-Hernández, Francisco López, Ana Cristina González","doi":"10.1108/tcj-08-2022-0145","DOIUrl":"https://doi.org/10.1108/tcj-08-2022-0145","url":null,"abstract":"\u0000Research methodology\u0000The case study is based on a series of in-depth interviews carried out with the owners and directors of the company. The data are complemented by documentary analysis, including descriptions of internal processes and industry information. For the teaching note, the authors opt for an exploratory study using the open-ended approach of grounded theory.\u0000\u0000\u0000Case overview/synopsis\u0000Arette® is a Mexican family business dedicated to the production and sale of tequila, fusing the artisanal with the new in its production processes. Sales take place mostly in the European and American markets. The foreign market for tequila is very attractive but also very demanding both in terms of financial resources and time. Although the company has managed to enter this market through bars and restaurants, it has not yet managed to reach the final consumers (those who order margaritas in bars). Jaime, Eduardo and Lalo are wondering whether it might be time to invest more resources in ensuring that Arette® is not just a brand for fine cocktails. Until now, their main promotional tool has been word of mouth, and they are not sure what their next step should be – to focus on the international or the domestic market.\u0000\u0000\u0000Complexity academic level\u0000The case study can be incorporated into undergraduate classes, where it could serve as part of an international marketing course, in particular, as an international sales strategy and implementation session. It can be used to teach basic concepts and their application.\u0000\u0000\u0000Learning objectives\u0000This case study focuses on the decision that many small companies have to make at some point in their business strategy, which is to focus either on the international or domestic market: The objectives are as follows:\u00001. To identify the variables that increase or modify the demand for Tequila.\u00002. Compare the advantages and disadvantages of focusing on a domestic Tequila market or focusing on an international market.\u00003. Identify the critical variables that a small company faces if it wants to go international such as.\u00004. Identify if there are forms of diversification for Tequila Arette such as new markets or new products, or both.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42624161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EnoLight Ltd: a classic entrepreneurship challenge","authors":"E. Mazaheri, Alex Yilmazer","doi":"10.1108/tcj-07-2021-0101","DOIUrl":"https://doi.org/10.1108/tcj-07-2021-0101","url":null,"abstract":"\u0000Research methodology\u0000One of the case writers worked as a student in the summer of 2018 in EnoLight, which provided the inspiration for the case. The first author is not tied to the company and provides an unbiased perspective. The information presented in the case and the quotes were sourced from an interview with Farzad Moghiman in the Fall of 2018, email and phone follow-up with him, and information the second author remembered from his time at EnoLight, which was approved later by Farzad. Supplementary information was obtained from online sources, as cited in the case.\u0000\u0000\u0000Case overview/synopsis\u0000Farzad Moghiman, president of EnoLight, has a vision to revolutionize the use of light and bring it to the forefront of artistic designs. The company was founded in late 2016. Over a year was spent developing the business plan, finding additional partners, establishing the company as a limited partnership, finding and negotiating with suppliers and beta-testing its products. It is now time for Farzad to start selling as his funds, which were his lifetime savings, is running out. He knew the first decision to make was the target market. Identifying the first segment to target would help him select the distribution channel and other marketing plan elements.\u0000\u0000\u0000Complexity academic level\u0000The main objective of this case is to segment the market and identify the most attractive segment to target. This case offers an opportunity for students to segment both consumer and business markets and experience the significant impact of selecting the target market on other marketing mix elements. Furthermore, students are exposed to the difficulties of a start-up environment, resource constraints and a lack of market credibility – bearing these factors in mind while generating realistic alternatives. This case can be used in an introductory marketing course.\u0000\u0000\u0000Learning objectives\u00001. Apply segmentation variables to segment both business and consumer markets and understand how segmentation and targeting impact other marketing decisions.2. Evaluate different customer segments to select the target market.3. Develop the best positioning strategy for a new startup company.4. Recommend an segmentation, targeting and positioning (STP) plan that meets the company’s financial objective.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48072437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Eroski, a Mondragon coop: overcoming challenges and facing a new one","authors":"O. Roche, Thomas J. Calo, F. Shipper, Adria L. Scharf","doi":"10.1108/tcj-09-2021-0178","DOIUrl":"https://doi.org/10.1108/tcj-09-2021-0178","url":null,"abstract":"\u0000Research methodology\u0000This case is based on primary and secondary sources of information. These sources include interviews with senior executives as well as documents provided by Mondragon and Eroski. The interviews were conducted on-site. In addition, the authors researched the literature on both organizations.\u0000\u0000\u0000Case overview/synopsis\u0000Eroski is the largest of Mondragon Corporation’s coops. Since its founding, Eroski has faced numerous challenges. It has responded to each challenge with out-of-the-box thinking. In response to the pandemic, Eroski become an e-commerce supermarket as well as selectively continuing bricks and mortar stores. As the pandemic is winding down, Eroski is considering how to respond to the “new normal,” which is largely undefined. The question posited at the end of the case is, “Will Eroski be able to hold to its social principles, maintain its unusual governance model and other unusual practices, and survive this latest challenge?”\u0000\u0000\u0000Complexity academic level\u0000Eroski of Mondragon is a complex and unusual organization. To appreciate the challenges and how they were overcome by its unique business model, a student must have a minimum background in management, corporate finance and marketing. Thus, this case would fit well into a senior or graduate class on strategic human resource management. It is also recommended for the strategy capstone course usually offered during the last year of a business bachelor’s degree (senior level) to ensure that students are introduced to what Paul Adler refers to as an alternative business model. It can also be targeted for an advanced management course or a strategy course at the MBA and executive levels.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44567313","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}