CASE Journal最新文献

{"title":"A case study on marketing strategy of boAt","authors":"Lakshya Singh, A. Agrawal","doi":"10.1108/tcj-06-2021-0087","DOIUrl":"https://doi.org/10.1108/tcj-06-2021-0087","url":null,"abstract":"\u0000Research methodology\u0000All aspects like finances, marketing strategy, competitors, etc. have been taken into account to provide the readers a complete and realistic image about the working, decisions and their outcomes for boAt. Secondary data has been used from blogs, company website and other sources in this study.\u0000\u0000\u0000Case overview/synopsis\u0000This case presents boAt’s growth in the Indian market because of India’s exponentially growing customer base in the tech and audio industry. This case brings to light all the factors considered and the business decisions to be made while growing in the market. The challenges faced by boAt after they entered the market and the company’s business decisions to overcome these challenges are also discussed. This case provides an opportunity for students to understand the dynamics associated with expanding in a competitive market to maintain growth and maximize profits.\u0000\u0000\u0000Complexity academic level\u0000This case is suitable for undergraduate and postgraduate students and can be used for courses in strategy, marketing, entrepreneurship and business management.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43076362","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":"Thomas Cook: flightpath to failure","authors":"Susan Smith","doi":"10.1108/tcj-06-2021-0080","DOIUrl":"https://doi.org/10.1108/tcj-06-2021-0080","url":null,"abstract":"\u0000Theoretical basis\u0000To evaluate Thomas Cook’s financial condition, students deploy financial analysis techniques including comparative analysis. The role of financial reporting in impressions management is considered in two respects: firstly, the use of separately disclosed items by companies; and secondly, the treatment of goodwill on acquisition.\u0000\u0000\u0000Research methodology\u0000The case draws on a range of public data from Annual Reports and secondary sources including the Department of Business Energy and Industrial Strategy investigation into the failure of Thomas Cook.\u0000\u0000\u0000Case overview/synopsis\u0000Thomas Cook Group plc’s (Thomas Cook) was one of the oldest travel firms, yet its apparently sudden failure on 23 September 2019 left 600,000 holidaymakers stranded and sparked the largest ever peacetime repatriation of British citizens at cost of £83m to the Department of Transport. Around 9,000 employees who had expected to be paid on 30 September were left unpaid.Could CEO Peter Frankhauser have addressed the challenges faced by Thomas Cook more effectively during his tenure or was the company locked into a flightpath to failure? The case highlights the importance of context when performing financial analysis and encourages students to evaluate the challenges posed by the current standards related to accounting for goodwill and corporate reporting of underlying performance.\u0000\u0000\u0000Complexity academic level\u0000This case can be used in undergraduate financial reporting and current issues in accounting courses/modules at the postgraduate level.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49160309","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":"Was the change in accounting standard favourable to the financial reporting of AirAsia? From IAS 17 Leases to IFRS 16 Leases","authors":"Sue Chern Ooi, C. Lim","doi":"10.1108/tcj-02-2022-0040","DOIUrl":"https://doi.org/10.1108/tcj-02-2022-0040","url":null,"abstract":"\u0000Theoretical basis\u0000This case uses agency theory and decision usefulness approach to justify whether the change in accounting standard from IAS 17 Leases to IFRS 16 Leases favourably or adversely affects AirAsia’s financial reporting.\u0000\u0000\u0000Research methodology\u0000This case was written based on secondary data contained in industry reports, company annual reports, company websites, news reports and accounting standards. The case has been classroom-tested with undergraduate students taking advanced financial accounting and reporting module.\u0000\u0000\u0000Case overview/synopsis\u0000AirAsia Group Berhad (AirAsia), a Malaysian multinational low-cost carrier, was required to adopt IFRS 16 Leases (equivalent to MFRS 16 Leases), effective from 1 January 2019. The new standard, superseding IAS 17 Leases, was expected to provide investors and creditors with a richer insight into AirAsia’s leasing transactions and financial situations. In view of AirAsia having a substantial fleet of leased aircraft, the adoption of IFRS 16 Leases would change the way AirAsia had to report its borrowings which could subsequently have an impact on its bottom line. Thus, this case requires students to examine the financial implications of adopting IFRS 16 Leases by AirAsia and to determine whether the change in accounting standard favourably or adversely affects AirAsia’s financial reporting.\u0000\u0000\u0000Complexity academic level\u0000This case is intended for use in intermediate and advanced financial accounting and reporting modules at the undergraduate level.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41658045","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":"Cycle Pure Agarbathies: branding fragrance across the world","authors":"N. Padmanabhan, Smitha Siji, M. Minimol","doi":"10.1108/tcj-07-2021-0100","DOIUrl":"https://doi.org/10.1108/tcj-07-2021-0100","url":null,"abstract":"\u0000Theoretical basis\u0000This case facilitates the learning of marketing concepts like segmentation, targetting and positioning, marketing mix, branding strategies and digital marketing strategies.\u0000\u0000\u0000Research methodology\u0000The case is written based on the facts available in the public domain and hence it follows secondary data research design. The secondary sources include company websites, industry reports, newspaper articles, social media sites and other online articles and reports. The case is classroom tested with MBA students in digital marketing course and PGDM students in brand management course.\u0000\u0000\u0000Case overview/synopsis\u0000Cycle Pure agarbathi, the leading brand of NR Group, became the coveted brand among the households of India. This success amidst high competition can be attributed to the concerted effort on product development coupled with mindful branding. To keep abreast of time and competition the company opted to go digital with an e-portal. Cycle Pure had a digital presence much earlier through social media, but the e-portal www.cycle.in, was a novel attempt. All the fragrance products of the brand were available for consumers through www.cycle.in. Moreover, the product assortment consisted of a collection of top-quality products and auxiliaries linked to multiple categories such as invocation necessities, personal care, air care and lifestyle. Furthermore, using in-house fragrance research lab, the company experimented with local aromas through numerous variants and also extended to related products such as sambrani (benzene) and dhoops. With consistent product augmentations along with access to innovative sectors such as air fresheners, the company expected to grow at a rate of 15%–16% annually. However, the company targeted to grab one-third share in the total market within the next five years.\u0000\u0000\u0000Complexity academic level\u0000This case can be used in Marketing Management, Brand Management, Digital marketing and Strategic Marketing courses at the Master’s level. It is suitable for MBA and executive MBA students.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48478527","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":"Would Mondelez branch out into plant-based products in India?","authors":"Senthilvelkumar K.R.","doi":"10.1108/tcj-01-2022-0006","DOIUrl":"https://doi.org/10.1108/tcj-01-2022-0006","url":null,"abstract":"\u0000Research methodology\u0000Prepared based on Secondary Sources of Published Information.\u0000\u0000\u0000Case overview/synopsis\u0000Mondelez International launched Cadbury Plant Bar in UK in 2021. It was a plant-based chocolate made using almond milk as a substitute to the conventional product to target vegan consumers. The Indian subsidiary of Mondelez International, always known for its various dairy-based products, had many sub-brands in chocolates and related categories, which were targeted at children and adults effectively. Though the company had been the market leader for about 60 years, it was yet to plan for the launch of any vegan products in the country. However, there were several new marketers who had proactively launched their respective vegan products in India, whereas large companies like Mondelez were shying away from plunging into this game. This case explores the market available for Cadbury Plant Bar in India and whether Mondelez can introduce a similar version in India.\u0000\u0000\u0000Complexity academic level\u0000The case is suitable for use in the Marketing Management course of MBA programmes. It can also be used in elective courses related to Brand Management and Integrated Marketing Communication.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49097704","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":"Managing campgrounds and “glampgrounds”","authors":"Christopher Craig","doi":"10.1108/tcj-11-2021-0203","DOIUrl":"https://doi.org/10.1108/tcj-11-2021-0203","url":null,"abstract":"\u0000Research methodology\u0000Ethnographic interview/observation; analysis of public data; literature review.\u0000\u0000\u0000Case overview/synopsis\u0000As of 2020, camping was growing in popularity among new and experienced travelers. The growth of the outdoor accommodation type led to for-profit and nonprofit campgrounds operating at or near capacity during peak season. Camping Coast-To-Coast (CCTC), a for-profit camping business that managed approximately 500 campgrounds in the USA, was struggling to meet growth objectives because they too were operating at or near capacity at most of their campgrounds. This case analyzes a newly proposed strategy: developing glamping campgrounds (i.e. glampgrounds) near CCTC’s existing traditional campgrounds. Glamping is a luxurious form of camping characterized by modern amenities and services. The chief operating officer (CEO) was not only able to identify several opportunities that would support a recommended pilot glampground but also identified several threats and firm weaknesses that could deter travelers from paying premium prices for luxurious glampground accommodations. The CEO was left wondering: should I recommend a new glampground development to investors and board members at an upcoming annual meeting or not?\u0000\u0000\u0000Complexity academic level\u0000The case was developed with two purposes in mind: to be taught in an outdoor tourism management course (junior level) and to be used for association to advance collegiate schools of business master of business administration accreditation to measure four learning objectives: decision-making, problem-solving, application of business frameworks and writing. Thus, this case is optimal for upper-level undergraduate or graduate management and tourism courses including principles of management, strategic management and tourism management.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43792782","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":"Global Enterprises: contemporarisation of khadi products in India","authors":"S. Swain, Sri Krishan Sudheer Patoju","doi":"10.1108/tcj-12-2021-0214","DOIUrl":"https://doi.org/10.1108/tcj-12-2021-0214","url":null,"abstract":"\u0000Theoretical basis\u0000This paper aims to explain the theory of stakeholder, value chain analysis and triple bottom line sustainability approach.\u0000\u0000\u0000Research methodology\u0000The present case was developed from both primary and secondary data sources. The primary sources included visits to Global Enterprises and collected data through a structured interview. The secondary sources included enterprise annual reports and websites.\u0000\u0000\u0000Case overview/synopsis\u0000This case presents the innovative approach adopted by a for-profit social enterprise, utilizing locally available resources, changed products and an improved business model to deliver the desired social impact. It highlights the challenges social entrepreneurs face and how the people at the grass-root level are uplifted through the success of a social entrepreneurial venture. The case study is based on an interview conducted with the founder and managing director of Global Enterprises and other stakeholders (farmers, women artisans and employees). An interview schedule was used for conducting the interviews. The researchers tried to understand the business model deployed, stakeholders involved, challenges faced, competencies needed and strategic decisions made by the social entrepreneur that helped the enterprise become sustainable. The social problems identified by the entrepreneur include unavailability of quality raw material at a reasonable price on time; financial scarcity and massive dependence on non-institutional financial sources; lack of product development, market research and production; and the high price of handmade products compared to factory-made products. The case explains how the entrepreneur addressed the problems of cotton farmers, women artisans and local youths through his enterprise. The case also explains how he could make a social venture sustainable in the long run.\u0000\u0000\u0000Complexity academic level\u0000This case targets graduate-level students and is designed to be taught in Entrepreneurship, Social entrepreneurship, Rural entrepreneurship, Business administration and Entrepreneurship development. It can also be used for other programmes, where problem identification, opportunity recognition, stakeholder analysis and porter's value chain analysis are taught.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45655378","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":"Lessons on social entrepreneurship in the health sector – the Swasth story","authors":"Arjun Chakravorty, Sundeep Kapila","doi":"10.1108/tcj-12-2021-0224","DOIUrl":"https://doi.org/10.1108/tcj-12-2021-0224","url":null,"abstract":"\u0000Theoretical basis\u0000This case uses the concept of social entrepreneurship to analyze the entrepreneurial journey of Mr Suraj Prakash and his social enterprise, the Swasth Foundation. It further deepens our understanding of strategic decision-making by exploring the successful use of pivots.\u0000\u0000\u0000Research methodology\u0000The case was primarily developed through a series of interviews with the leadership team over a year. Secondary sources included literature about Swasth Foundation available on the internet and those shared by the founder.\u0000\u0000\u0000Case overview/synopsis\u0000In 2008, Suraj Prakash left McKinsey & Company after six and half years in the health and development sector as an engagement manager. Along with his friends, Aman Paul and Ankur Sharma, he established Swasth with the goal of building an ecosystem that delivered high-quality, affordable and accountable health services to low-income communities in India. Right from its inception, Swasth went through many fundamental shifts in terms of its business model, team composition and even the nature of its existence; however, this did not deter Suraj from pursuing his goal.\u0000The case brings into focus the health-care system of India, especially in the context of the urban poor and the challenges they are facing, followed by the initiatives taken by Swasth Foundation and the impact it is trying to create. The remainder of the case delves into Suraj’s entrepreneurial journey and the three pivotal decisions that changed the course of his organization over 11 years. It will also provide a transpicuous view of the entrepreneurial decision-making process through the lens of pivoting. As Suraj and his team are trying to bring about the required changes through the third pivot, there remain some challenges that need to be addressed for a successful implementation.\u0000\u0000\u0000Complexity academic level\u0000The case is written for business management students and can be used in general management, entrepreneurship and strategy classes. The case can be used for discussions on leadership, social entrepreneurship and strategic decision-making. It is suited for both undergraduate and postgraduate levels.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46926233","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":"Hoarding essential products during the COVID-19 pandemic","authors":"A. Hassi, G. Storti","doi":"10.1108/tcj-08-2021-0118","DOIUrl":"https://doi.org/10.1108/tcj-08-2021-0118","url":null,"abstract":"\u0000Research methodology\u0000This case was created based on secondary sources available in the public domain (i.e. news articles). This case has been taught in an undergraduate course of principles of management under the chapter on ethics.\u0000\u0000\u0000Case overview/synopsis\u0000When the COVID-19 pandemic broke out, people panicked and rushed to purchase essential products such as hand sanitizers, antibacterial soaps, disinfectant wipes and face masks. The images of a panicked public inspired the brothers Matt and Noah Colvin who amassed and hoarded stockpiles of these essential products to make immense profit. They claimed that their trade approach was legitimate. Yet by an ironic twist of fate, their unorthodox acts were revealed in the media and consequences came in threes: the public vilified the hoarders, the online marketplaces kicked them out and the authorities opened an investigation about alleged price-gouging practices.\u0000\u0000\u0000Complexity academic level\u0000This case study may be used in classroom discussions on the concepts of hoarding and price gouging in the following academic programs: bachelor’s in business administration, master of science in business administration and MBA programs. This case study may be used in the following academic courses: ethics in business, responsible management, fundamental of management and organizational behavior.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45008887","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":"Albert Bourla: leading Pfizer’s successful vaccine rollout to tackle the Covid-19 pandemic","authors":"Hadiya Faheem, S. Dutta","doi":"10.1108/tcj-01-2022-0023","DOIUrl":"https://doi.org/10.1108/tcj-01-2022-0023","url":null,"abstract":"\u0000Research methodology\u0000This case study was prepared through secondary research. The secondary data was collected in electronic format from the internet. Archived data from the company sources as well as other resources available online was used. Financial reporting about Pfizer Inc. (Pfizer) was done using data from the company’s annual reports.\u0000\u0000\u0000Case overview/synopsis\u0000This case discusses US-based pharmaceutical giant Pfizer’s successful rollout of the Covid-19 vaccine under the leadership of its Chief Executive Officer Albert Bourla (Bourla). In March 2020, when the World Health Organization declared Covid-19 a pandemic, leaders of pharmaceutical giants worldwide were in no way prepared to find a cure for the disease caused by the novel coronavirus. On the other hand, Bourla stood up like a true leader and sought to do something to address the problem. Bourla’s huge gamble paid off. In December 2020, the Food and Drug Administration approved the Covid-19 vaccine developed by Pfizer. Pfizer was ready with 50 million vaccine doses for global distribution.\u0000\u0000\u0000Complexity academic level\u0000This case is intended for use in MBA/MS level programs as part of the curriculum on Effective Leadership and Decision-making, and Crisis Management.\u0000","PeriodicalId":52298,"journal":{"name":"CASE Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41860227","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}