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We are the dreamers, we let it happen: Morocco’s soccer team leadership story 我们是梦想家,我们让它发生:摩洛哥足球队的领导故事
Q4 Business, Management and Accounting Pub Date : 2023-09-11 DOI: 10.1108/tcj-06-2023-0141
Fadoua Tahari, Khadija Al Arkoubi
Research methodologyThis case was based on secondary data that included various websites, news and academic articles, social media posts and press conferences before, during and after the World Cup. Multiple sources were examined to ensure the accuracy and credibility of the information presented in this case. The goal was to gather relevant information on the Moroccan soccer team, its performance in the FIFA World Cup and the leadership strategies used by Walid Regragui.Case overview/synopsis“We are the dreamers, we let it happen: Morocco’s soccer team leadership story” explores the transformative journey of Morocco’s soccer team in the 2022 World Cup, highlighting the exceptional leadership of coach Walid Regragui and the power of shared values deeply rooted in Moroccan culture. The instructional manual provides faculty with a compelling case study to inspire discussions on leadership, followership, team dynamics and cultural identity. The case emphasizes the importance of harnessing cultural roots, building trust and unity within a diverse team, strategic vision and tactical brilliance. It demonstrates that with authentic leadership, belief in shared dreams and the strength of cultural values, extraordinary achievements can be realized. The case aims to inspire and educate students, encouraging them to embrace their own cultural heritage, foster teamwork and pursue their dreams with unwavering determination.Complexity/academic levelThe academic level of this case can vary depending on the specific course or program in which it is being used. It is suitable for graduate levels in various fields such as leadership studies, sports management, organizational behavior, cultural studies, or international business. The case provides a comprehensive analysis of leadership, team dynamics and cultural identity, including faith and spirituality, making it adaptable for different academic levels and disciplines. Instructors can adjust the depth of analysis and additional readings or activities to align with the specific educational level and learning objectives of their course.
研究方法本案例基于二次数据,包括世界杯前后的各种网站、新闻和学术文章、社交媒体帖子和新闻发布会。对多个来源进行了审查,以确保本案中提供的信息的准确性和可信度。目的是收集有关摩洛哥足球队、其在国际足联世界杯上的表现以及瓦利德·雷格拉吉使用的领导策略的相关信息。案例概述/简介“我们是梦想家,我们让它发生了:摩洛哥足球队的领导故事”探讨了摩洛哥足球队在2022年世界杯的变革之旅,强调了教练瓦利德·雷格拉吉的卓越领导力和深深植根于摩洛哥文化的共同价值观的力量。该教学手册为教师提供了一个引人注目的案例研究,以激发对领导力、追随者、团队动态和文化认同的讨论。该案例强调了利用文化根源、在多元化团队中建立信任和团结、战略眼光和战术才华的重要性。它表明,有了真正的领导力、对共同梦想的信念和文化价值观的力量,才能实现非凡的成就。该案例旨在激励和教育学生,鼓励他们拥抱自己的文化遗产,培养团队合作精神,坚定不移地追求梦想。复杂性/学术水平这种情况的学术水平可能因所使用的特定课程或项目而异。它适用于领导力研究、体育管理、组织行为、文化研究或国际商业等各个领域的研究生。该案例对领导力、团队动态和文化认同(包括信仰和精神)进行了全面分析,使其适用于不同的学术水平和学科。讲师可以调整分析的深度和额外的阅读或活动,以符合其课程的特定教育水平和学习目标。
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引用次数: 0
Krishivan agri tourism: challenges for sustainability 克里希万农业旅游:可持续发展的挑战
Q4 Business, Management and Accounting Pub Date : 2023-09-06 DOI: 10.1108/tcj-01-2021-0024
S. Purandare
Research methodologyThe case has been tested and proved significant as a part of executive educative courses. Students and participants are pushed to consider practical options. The audience for this case study could be BBA students, MBA students, postgraduate management students or students who chose marketing as their area of specialization.• Strategic management courses/modules at the intermediate level.• Marketing management courses/modules at the entry/intermediate level.When the instructor wants to discuss marketing models like segmentation, targeting, positioning (STP) or marketing strategy model during the course, he or she may use this example.Case overview/synopsisThis instructor’s manual accompanies the case entitled “Krishivan Agri Tourism: Challenges for Sustainability.” This case study highlights the entrepreneur’s struggles with his resort’s limited audience, lower weekday occupancy and weekday reach. The government’s declaration of a lockdown and the COVID-19 epidemic ultimately led to financial losses and stressed cash flow. The businessman understood the enormous potential of the Indian agritourism market. It was a turbulent time for him to evaluate his strategies to sustain in the market. The case illustrates the owner’s struggle to survive and prosper in a commercial setting. The scenario can be used by the instructors to talk about risk mitigation strategies such as promotion, marketing and strategy analysis. Readers must consider difficulties related to corporate success strategically. The proposed responses to the discussion questions in the instructors’ manual are provided here. It can be taught in management courses to handle topics like marketing management, strategic marketing, STP and entrepreneurship, among others.Complexity academic levelMarketing management and strategic marketing in Management courses at the intermediate level.
研究方法论该案例作为高管教育课程的一部分,已经得到了检验和证明。学生和参与者被要求考虑实际的选择。本案例研究的受众可能是BBA学生、MBA学生、管理学研究生或选择市场营销作为专业领域的学生。•中级战略管理课程/模块。•初级/中级市场营销管理课程/模块。当讲师希望在课程中讨论市场营销模式,如细分、目标定位、定位(STP)或营销战略模式时,他或她可以使用此示例。案例概述/概要本讲师手册附在题为“Krishivan农业旅游:可持续发展的挑战”的案例中。本案例研究强调了企业家在度假胜地受众有限、工作日入住率较低和工作日覆盖范围较广的情况下所面临的困难。政府宣布封锁和新冠肺炎疫情最终导致了财务损失和现金流紧张。这位商人了解印度农业旅游市场的巨大潜力。对他来说,这是一个动荡的时期,他要评估自己在市场上的维持策略。该案例展示了业主在商业环境中为生存和繁荣所做的努力。讲师可以使用该场景来谈论风险缓解策略,如促销、营销和战略分析。读者必须从战略角度考虑与企业成功相关的困难。此处提供了对教员手册中讨论问题的建议回答。它可以在管理课程中教授,以处理营销管理、战略营销、STP和创业等主题。复杂的学术水平营销管理和战略营销在管理课程中处于中级水平。
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引用次数: 0
BMax consulting moves into Southeast Asia BMax咨询公司进军东南亚
Q4 Business, Management and Accounting Pub Date : 2023-08-31 DOI: 10.1108/tcj-04-2021-0057
Christopher Richardson, M. Foster
Research methodologyThe data for this case were obtained primarily through a series of in-person interviews in Penang between the authors and Pete Browning (a pseudonym) from 2017 to early 2019. The authors also consulted secondary data sources, including publicly available material on BMax and “Company B”.Case overview/synopsisThis case examines a key decision, or set of decisions, in the life of a small- to medium-sized management consultancy group, namely, whether they might expand their operations in Southeast Asia, and if so, where. These key decisions came in the wake of their having already established a very modest scale presence there, with an operating base on the island of Penang just off the north western coast of Peninsular Malaysia. The initial establishment of a Southeast Asian branch had been somewhat spontaneous in nature – a former colleague of one of the two managing partners in the USA was on the ground in Malaysia and available: he became the local partner in the firm. But the firm had now been eyeing expansion within the region, with three markets under particular consideration (Singapore, Indonesia and Thailand) and a further two (Vietnam and China) also seen as possible targets, though at a more peripheral level. The questions facing the decision makers were “was it time they expand beyond Malaysia?” and “if so, where?”Complexity academic levelThis case could be used effectively in undergraduate courses in international business. The key concepts on which the case focuses are the factors affecting market entry, particularly the choice of market and the assessment of potential attractiveness such markets offer.
研究方法本案例的数据主要是通过作者与Pete Browning(化名)于2017年至2019年初在槟城进行的一系列面对面访谈获得的。作者还参考了二手数据来源,包括关于BMax和“公司B”的公开资料。案例概述/概要本案例探讨了一个中小型管理咨询集团的关键决策或一系列决策,即他们是否可以在东南亚扩展业务,如果可以,在哪里扩展业务。这些关键的决定是在他们已经在马来西亚半岛西北海岸的槟榔屿建立了一个小规模的军事基地之后做出的。东南亚分公司最初的建立多少是自发的——美国两名管理合伙人之一的一位前同事在马来西亚工作,他成为了公司在当地的合伙人。但该公司现在正着眼于在该地区的扩张,其中三个市场(新加坡、印度尼西亚和泰国)是特别考虑的,另外两个市场(越南和中国)也被视为可能的目标,尽管处于更外围的水平。决策者面临的问题是“是时候把业务扩展到马来西亚以外了吗?”和“如果有,在哪里?”本案例可有效应用于国际商务本科课程。本案例所关注的关键概念是影响市场进入的因素,特别是市场的选择和评估这些市场提供的潜在吸引力。
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引用次数: 0
The “nicest place on the Internet”? Trouble at Pinterest, Inc “互联网上最好的地方”?Pinterest公司的麻烦
Q4 Business, Management and Accounting Pub Date : 2023-08-29 DOI: 10.1108/tcj-01-2023-0016
Rita J. Shea-Van Fossen, Janet Rovenpor, Lisa T. Stickney
Research methodologyData for the case came from public sources, including legal proceedings, court filings and Securities and Exchange Commission filings. The authors perused hundreds of court documents and identified 28 that were most relevant to this case. The authors also used press interviews with the women highlighted in the case. The authors have no relationship with the company and no one from the company has reviewed the information presented in this case. As the case is drawn from sworn legal testimonies, interviews and related documents in the public domain, the authors did not have to seek approval for publication.Case overview/synopsisPinterest touted itself as “the nicest place on the Internet.” It had an almost 80% female user base and purported to have an inclusive culture that embraced diversity. However, in June 2020, in the wake of the Black Lives Matter protests, two former female employees of color violated their non-disclosure agreements (NDAs) to publicly accuse Pinterest of racial and gender discrimination. In August 2020, Pinterest’s former Chief Operating Officer, Francoise Brougher, filed a lawsuit charging the company with gender discrimination, retaliation and wrongful termination, and authored a public blog post titled, The Pinterest Paradox: Cupcakes and Toxicity, detailing her own experience with the company’s discriminatory culture. Three days later 236 of Pinterest’s 2,545 employees staged a virtual walkout and 445 employees signed a petition in an attempt to change Pinterest’s policies and culture. The case provides a brief overview of Pinterest, including its mission, values and organizational culture, and details several incidents and complaints by female and minority employees. The case questions whether employee complaints are a relatively narrow issue involving disgruntled former employees who did not fit at the organization or a much broader issue involving discrimination and managerial neglect in creating and maintaining a nondiscriminatory, inclusive culture. Students are encouraged to evaluate the situation in which Co-Founder, Board Chair and Chief Executive Officer, Ben Silbermann finds himself, evaluate the actions taken and decide if Silbermann should take any additional actions to address the discrimination claims and ensure a positive culture for all employees.Complexity academic levelThis case is appropriate for graduate and advanced undergraduate level courses in organizational behavior, human resource management and business law or any course where discrimination and workplace culture are discussed.
研究方法该案的数据来自公开来源,包括法律诉讼、法庭文件和美国证券交易委员会文件。提交人仔细阅读了数百份法庭文件,确定了28份与本案最相关的文件。提交人还利用了对案件中重点提到的妇女的新闻采访。提交人与该公司没有任何关系,该公司也没有人审查本案中提供的信息。由于案件来源于宣誓的法律证词、采访和公共领域的相关文件,提交人不必寻求批准即可发表。案例概述/概要感兴趣将自己标榜为“互联网上最好的地方”。它拥有近80%的女性用户群,并声称拥有包容多样性的包容性文化。然而,2020年6月,在“黑人的命也是命”抗议活动之后,两名前有色人种女员工违反了保密协议,公开指责Pinterest存在种族和性别歧视。2020年8月,Pinterest的前首席运营官Francoise Brougher提起诉讼,指控该公司存在性别歧视、报复和不当解雇,并撰写了一篇题为《Pinterest悖论:纸杯蛋糕和毒性》的公开博客文章,详细描述了她自己对该公司歧视文化的经历。三天后,Pinterest 2545名员工中的236人举行了虚拟罢工,445名员工签署了请愿书,试图改变Pinterest的政策和文化。该案例简要介绍了Pinterest,包括其使命、价值观和组织文化,并详细介绍了女性和少数族裔员工的几起事件和投诉。该案件质疑,员工投诉是一个相对狭窄的问题,涉及不适合该组织的心怀不满的前员工,还是一个更广泛的问题,包括在创建和维护非歧视、包容性文化方面的歧视和管理疏忽。鼓励学生评估联合创始人、董事会主席兼首席执行官Ben Silbermann的处境,评估所采取的行动,并决定Silbermann是否应采取任何额外行动来解决歧视索赔,并确保所有员工都有一种积极的文化。复杂的学术水平本案例适用于组织行为、人力资源管理和商法的研究生和高级本科生课程,或任何讨论歧视和工作场所文化的课程。
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引用次数: 0
Managing change in the face of a pandemic: the case of Cargills (Ceylon) PLC 面对疫情管理变革:Cargills(锡兰)PLC案例
Q4 Business, Management and Accounting Pub Date : 2023-08-28 DOI: 10.1108/tcj-07-2022-0128
Sanduni I. Senaratne, P. Deyalage, H. T. Wickremasinghe, Thilini Navaratne, Kinchigune Gamaralalage Chanaka Chameera Piyasena
Research methodologyThis case study has been developed based on the primary data obtained through a series of interviews held with the senior management of Cargills, and the secondary data obtained from the company’s corporate website www.cargillsceylon.com/,annual reports and publicly available sources of information such as newspaper articles.Case overview/synopsisThis case study focuses on the strategic responses employed by Cargills (Ceylon) PLC – a leading business conglomerate in Sri Lanka – in response to the challenges posed by the COVID-19 pandemic. The duration of this case study is from January 2020 to September 2021. The case study particularly examines the key business sectors of Cargills (Ceylon) PLC – retail, food manufacturing and quick service restaurants – which elaborate on the change management practices and strategies deployed by the company in each of these sectors during this challenging period. This study is based on the primary data gathered from the interviews held with the Cargills (Ceylon) PLC team, and the secondary data obtained from the corporate website of Cargills (Ceylon) PLC. This case study is most suitable to be taught in academic courses related to strategic change management.Complexity academic levelThe case is most suited to be discussed with undergraduates (3rd year and 4th year) following business and management studies related disciplines. While the pivotal area around which the case has been developed is strategic change management, covering environmental analysis, strategic analysis and process of change management, the case could also be used in strategic management classes, to discuss environmental analysis, strategic planning approaches and business and corporate level strategies.Subject codeCSS 11: Strategy.
研究方法本案例研究基于对Cargills高级管理层进行的一系列采访获得的主要数据,以及从公司网站www.cargillsceylon.com/、年度报告和报纸文章等公开信息来源获得的次要数据。案例概述/概要本案例研究侧重于斯里兰卡领先企业集团Cargills(锡兰)PLC为应对新冠肺炎大流行带来的挑战而采取的战略应对措施。本案例研究的持续时间为2020年1月至2021年9月。案例研究特别考察了Cargills(Ceylon)PLC的关键业务部门——零售、食品制造和快餐店——详细阐述了该公司在这一充满挑战的时期在每个行业部署的变革管理实践和战略。本研究基于Cargills(Ceylon)PLC团队访谈中收集的主要数据,以及Cargill(Ceylor)PLC公司网站上获得的次要数据。本案例研究最适合在与战略变革管理相关的学术课程中教授。复杂的学术水平该案例最适合与商业和管理研究相关学科的本科生(三年级和四年级)讨论。虽然该案例围绕的关键领域是战略变革管理,涵盖环境分析、战略分析和变革管理过程,但该案例也可用于战略管理课程,讨论环境分析、战略性规划方法以及业务和公司层面的战略。主题代码CSS 11:策略。
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引用次数: 0
Dattopant Thengadi National Board for Workers Education and Development (DTNBWED): a need for re-organisation Thengadi全国工人教育与发展委员会(DTNBWED):需要重组
Q4 Business, Management and Accounting Pub Date : 2023-08-15 DOI: 10.1108/tcj-04-2021-0056
S. Agarwal
Research methodologyThe students should go through the concepts of motivation, leadership, organisational communication, organisational culture, organisational conflict, power and politics and organisational change and development from their course on organisational behaviour.In Business Communication, the students could review effective communication skills, the process of communication and barriers to communication to prescribe suitable recommendations for the organisation.In Financial Accounting, the reader should revise the income statement and balance sheet. They can undertake financial analysis on the data presented in the case to analyse the performance of the organisation. The participants may be asked to identify future possible financial risks that may arise.Case overview/synopsisThe Dattopant Thengadi National Board for Workers Education and Development (DTNBWED) was an autonomous body under the Ministry of Labour and Employment, Government of India. It had been responsible for creating a disciplined and skill-oriented workforce for the organised, unorganised and rural sectors in India. In the past, DTNBWED undertook training programmes to educate and improve the quality of life of workers. However, the objectives were far from being fulfilled because of challenges such as an acute shortage of education officers, a slow recruitment process, communication issues between the ministry and the DTNBWED and a large part of the budget being spent on salaries. The main challenges faced by DTNBWED were the implementation of the 7th Pay Commission and the higher contribution of the Government under a new pension scheme. The DTNBWED faced audit issues, including the absence of an inventory register, non-compliance with accounting rules and statutory norms and inadequate internal audit. The DTNBWED could not shift its headquarters from Nagpur to Delhi because of office politics and differences between the staff and the ministry. The organisation needed a complete reorganisation using principles of change management and agile management. It was recommended that departmental promotion committees review promotions immediately; recruitment of education officers should be done along with post-revival with the Ministry of Finance; rental of offices should be from Government departments only; and the administrative manual and recruitment rules should be revised. These measures would help to overcome the challenges faced by DTNBWED, such as low expenditure on training, poor communication between the ministry and headquarters, vacant top-level posts and low motivation levels among existing officers.Complexity academic levelThe case is appropriate for MBA students, executive MBAs, and those working in government organisations.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/TCJ-04-2021-0056/
研究方法论学生应该在组织行为课程中学习动机、领导力、组织沟通、组织文化、组织冲突、权力和政治以及组织变革和发展的概念。在商业沟通中,学生可以回顾有效的沟通技能、沟通过程和沟通障碍,为组织制定合适的建议。在财务会计中,读者应该修改损益表和资产负债表。他们可以对案例中提供的数据进行财务分析,以分析组织的绩效。参与者可能会被要求识别未来可能出现的金融风险。案例概述/概述Dattopant Thengadi全国工人教育和发展委员会(DTNBWED)是印度政府劳动和就业部下属的一个自治机构。它负责为印度有组织、无组织和农村部门创造一支纪律严明、技能导向的劳动力队伍。过去,DTNBWED开展了培训计划,以教育和提高工人的生活质量。然而,由于教育官员严重短缺、招聘过程缓慢、教育部与DTNBWED之间的沟通问题以及大部分预算用于工资等挑战,这些目标远未实现。DTNBWED面临的主要挑战是第七届薪酬委员会的实施以及政府在新的养老金计划下的更高缴款。DTNBWED面临审计问题,包括缺乏库存登记册、不遵守会计规则和法定规范以及内部审计不足。由于办公室政治以及工作人员和部委之间的分歧,DTNBWED无法将总部从那格浦尔迁至德里。该组织需要利用变革管理和敏捷管理的原则进行全面重组。建议各部门晋升委员会立即审查晋升情况;教育官员的招聘应与财政部的职位恢复同时进行;办公室的租金只能从政府部门租用;应当修订行政手册和征聘规则。这些措施将有助于克服DTNBWED面临的挑战,如培训支出低、部委与总部之间沟通不畅、高层职位空缺以及现有官员的积极性低。复杂的学术水平该案例适用于MBA学生、高管MBA和政府机构的工作人员。同行评审本文的同行评审历史记录可访问:https://publons.com/publon/10.1108/TCJ-04-2021-0056/
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引用次数: 0
Mayo Clinic’s journey in transforming employee tuition assistance in response to labor challenges 梅奥诊所为应对劳动力挑战而改变员工学费援助的历程
Q4 Business, Management and Accounting Pub Date : 2023-08-15 DOI: 10.1108/tcj-01-2023-0006
Misun L. Bormann, H. Hahn, Ashley R. Anderson, Cathy H. Fraser
Research methodologyThe information used in the case study was obtained from secondary sources, such as internal documents, reports, news, and organization websites. Three of the four authors played a hands-on role in the case.Case overview/synopsisThe COVID-19 pandemic exacerbated the global challenge of hiring and retaining health-care workers. To address its own challenges, Mayo Clinic decided to fundamentally transform its 30-year-old tuition assistance program: from a model centered on the premise that tuition assistance was an employee benefit for professional development purposes, to one that was more driven to meet the business needs of the employer by preparing internal talent for important roles throughout the institution. Herein, this case study first describes how the COVID-19 pandemic impacted health-care organizations like Mayo Clinic. Next, this study provides details on the original employee tuition assistance program, and then, focuses on the reasons for its need to be changed. Afterward, this study introduces the new tuition assistance programs. Finally, this study follows with examples of how both Mayo Clinic and its employees navigated through initial challenges, such as resistance to change and lack of engagement. In sum, this case study provides critical insight into designing workforce education programs that provide professional development for meeting the workforce needs of the organization.Complexity academic levelThis case can be used as teaching material in relevant undergraduate- and MBA-level courses, such as human resource management, human resource development and compensation and benefits. This case allows students to critically analyze workforce education programs (e.g. tuition assistance programs) and to plan how to strategically align those with the workforce needs of the organization.
研究方法案例研究中使用的信息是从二手来源获得的,如内部文件、报告、新闻和组织网站。四名作者中有三人在此案中发挥了实际作用。病例概述/概要COVID-19大流行加剧了雇用和留住卫生保健工作者的全球挑战。为了应对自身的挑战,梅奥诊所决定从根本上改变其已有30年历史的学费援助计划:从一个以学费援助为前提的模式,从一个以员工职业发展为目的的福利为中心的模式,转变为一个更受驱动的模式,通过为整个机构的重要角色准备内部人才,来满足雇主的业务需求。在此,本案例研究首先描述了COVID-19大流行如何影响梅奥诊所等医疗机构。接下来,本研究详细介绍了原有的员工学费援助计划,然后,重点分析了其需要改变的原因。随后,本研究介绍了新的学费资助计划。最后,本研究还举例说明了梅奥诊所及其员工如何应对最初的挑战,比如抵制变革和缺乏敬业精神。总而言之,本案例研究为设计劳动力教育计划提供了关键的见解,该计划为满足组织的劳动力需求提供了专业发展。本案例可作为人力资源管理、人力资源开发、薪酬福利等相关本科和mba课程的教材。本案例允许学生批判性地分析劳动力教育计划(如学费援助计划),并计划如何在战略上使这些计划与组织的劳动力需求保持一致。
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引用次数: 0
Can we do it alone? The case of De Cyber hotel 我们能单独做吗?德赛博酒店的案子
Q4 Business, Management and Accounting Pub Date : 2023-08-08 DOI: 10.1108/tcj-06-2021-0081
H. Ahmad, N. Amran, Darwina Arshad
Research methodologyThe interviews were conducted with the respondents (the founder and Manager of De Cyber Hotel). Other data were obtained through the websites of the relevant businesses.Case overview/synopsisSiti Alia and her friends established De Cyber Hotel in January 2019. It was incorporated as a Malaysian private limited company in Cyberjaya, Selangor. Siti Alia was appointed as the hotel manager and was responsible for managing the hotel’s day-to-day operations and financial matters. Being a new budget hotel, competing with other established hotels was quite difficult. De Cyber Hotel used brochures and word-of-mouth for its promotion activities and mainly depended on walk-in guests. Siti Alia knew she had to take immediate action to ensure the hotel’s survival and could no longer rely on walk-in guests. Hence, to increase the occupancy and revenue rate, on 27 March 2019, De Cyber Hotel management decided to accept an offer from ABC Digital Booking to implement a digital booking mechanism and form a partnership for at least a year. ABC Digital Booking provided an online system to enable the listing and booking of budget accommodations and partnered with hotels to provide similar guest experiences across countries. After working and collaborating for 10 months with ABC Digital Booking, Siti Alia had to decide whether De Cyber Hotel should continue its alliance with ABC Digital Booking. Hence, she had to think thoroughly and consider the advantages and disadvantages, as well as the impact of her decision on the business.Complexity academic levelUndergraduate Integrated Case Studies, Seminar in Management, Risk Management and Corporate Governance, Management Accounting, Financial Accounting, Strategic Management. Postgraduate Organizational Behaviour, Management Accounting and Controls, Strategic Management Accounting, Marketing Management, Hospitality Strategic Management, Entrepreneurship Development.
研究方法访谈对象是受访者(德赛博酒店的创始人和经理)。其他数据通过相关企业网站获取。案例概述/概要siti Alia和她的朋友于2019年1月成立了De Cyber Hotel。它是作为一家马来西亚私人有限公司在雪兰莪州赛城注册成立的。Siti Alia被任命为酒店经理,负责管理酒店的日常运营和财务事务。作为一家新的经济型酒店,与其他老牌酒店竞争相当困难。德赛博酒店的促销活动主要采用宣传册和口碑,主要依靠上门客人。西蒂·阿利亚知道,她必须立即采取行动,确保酒店的生存,不能再依靠不请自来的客人。因此,为了提高入住率和收益率,2019年3月27日,德赛博酒店管理层决定接受ABC数字预订的提议,实施数字预订机制,并形成至少一年的合作关系。ABC数字预订提供了一个在线系统,可以列出和预订经济型住宿,并与酒店合作,为各国的客人提供类似的体验。在与ABC Digital Booking合作了10个月之后,Siti Alia不得不决定De Cyber Hotel是否应该继续与ABC Digital Booking合作。因此,她必须深思熟虑,考虑利弊,以及她的决定对业务的影响。本科综合案例研究、管理学研讨会、风险管理与公司治理、管理会计、财务会计、战略管理。研究生组织行为学、管理会计与控制、战略管理会计、市场营销管理、酒店战略管理、创业发展。
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引用次数: 0
Indian Railways: enhancing northeast connectivity with Half-Y connection 印度铁路:通过Half-Y连接增强东北部的连通性
Q4 Business, Management and Accounting Pub Date : 2023-08-07 DOI: 10.1108/tcj-11-2022-0196
Sanjeev Kishore, Vandana Srivastava
Research methodologyThe case has been developed as an illustrative case study using primary data. The data and images used for developing the case have been collected from the Alipurduar Division of Indian Railways with suitable permissions. The specific newspaper studies used in developing the case content have been referenced as footnotes on the relevant pages of the case study document.Case overview/synopsisTrain operations in Alipurduar Division of Northeast Frontier Railway zone of Indian Railways are difficult. The division provides the vital rail link between the northeast states and the rest of India. Railway lines in the Alipurduar Division pass through several forests with a significant elephant population. As an outcome of train–elephant conflicts, train operations on one of the railway lines operate under severe speed restrictions. Moreover, the region is known for heavy rainfall and thunderstorms for almost six months every year. For the Divisional Railway Manager (DRM), the protagonist of the case, this implied repeated congestion, traffic disruptions, inadvertent delays and lack of time for critical maintenance of the tracks. A solution was planned several years ago for creating an alternative path to de-congest the traffic; however, it ran into a roadblock due to land acquisition issues.With all these limitations, could a solution be found and implemented? How could it be executed?The case illustrates how a simple yet innovative solution was proposed by the DRM in 2015 and implemented in 2016.With this case, students will be able to understand the innovation process that is embedded within long-term infrastructure projects. The case will help students understand how innovation can take place even in the later stages of project implementation, and how simple and creative solutions can have a long-term impact.Complexity academic levelThe case can be used in graduate and executive education courses in General Management and in Public Policy Management. It can also be used in Doctoral-Level Programmes such as those taught to scholars pursuing Fellow Programme in Management. Since the case brings out elements of problem framing and critical thinking, the case can be used for courses in strategic management. Many professionals, particularly those working in large organizations dealing with large infrastructure projects, will identify with the DRM and the challenges faced by him.
研究方法本案例已被开发为使用原始数据的说明性案例研究。用于开发该案件的数据和图像是从印度铁路Alipurduar分部收集的,并获得了适当的许可。在案例研究文件的相关页面上,引用了开发案例内容时使用的具体报纸研究作为脚注。案例概述/概要印度铁路公司东北边境铁路区Alipurduar分部的列车运营困难。该部门提供了连接东北部各州和印度其他地区的重要铁路。Alipurduar分区的铁路线穿过几片大象数量众多的森林。由于火车和大象之间的冲突,其中一条铁路线上的火车运营受到严格的速度限制。此外,该地区以每年近六个月的强降雨和雷暴而闻名。对于本案的主角部门铁路经理(DRM)来说,这意味着反复拥堵、交通中断、意外延误以及缺乏对轨道进行关键维护的时间。几年前就计划了一个解决方案,以创建一条替代道路来缓解交通拥堵;然而,由于土地征用问题,它遇到了障碍。有了所有这些限制,能否找到并实施解决方案?它是如何执行的?该案例说明了DRM如何在2015年提出并在2016年实施一个简单而创新的解决方案。通过该案例,学生将能够理解长期基础设施项目中的创新过程。该案例将帮助学生了解创新是如何在项目实施的后期进行的,以及简单而富有创意的解决方案是如何产生长期影响的。复杂的学术水平该案例可用于一般管理和公共政策管理的研究生和高管教育课程。它也可以用于博士级课程,例如为攻读管理学研究生课程的学者教授的课程。由于该案例引出了问题框架和批判性思维的元素,因此该案例可用于战略管理课程。许多专业人士,特别是那些在处理大型基础设施项目的大型组织中工作的人,都会认同DRM和他面临的挑战。
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引用次数: 0
Accounting practices at an Indian winery: the case of new vineyard 印度一家酿酒厂的会计实务:以新葡萄园为例
Q4 Business, Management and Accounting Pub Date : 2023-08-02 DOI: 10.1108/tcj-08-2021-0124
Amrinder Singh, T. Soni, Soumik Bhusan
Research methodologyThis case study has been prepared after thoroughly studying the Indian wine industry. Secondary data for the value of wine imported in India has been taken from the website of the Ministry of Commerce and Industry, Government of India. Data for GDP per capita for India has been taken from World Development Indicators, World Bank. Data for revenue generation of top five countries have been sourced from Statista Report on Indian wine market. Fictitious names are used for the Winery (Romaniszyn) and the individual (Harish G.) working there.Case overview/synopsisThis case revolves around accounting complexities for starting a winery in India. A new vineyard comes with the challenge of the gestation period (five years), during which it would not generate revenue. Harish G. was adept at business development and had experience working with an Italian winery. He was unaware of how difficult accounting decisions would be, including determining the quantum of funds required, ascertaining different financial options to purchase assets and meeting cash requirements. He knew he would not be able to generate any sales for five years at the newly formed winery; the grapevines imported from New Zealand took that long to reach maturity. Furthermore, given that Harish was starting a new brand of wine, he also faced constraints with attracting new customers.Complexity academic levelThis case can be used in teaching undergraduate and postgraduate students in the introductory session of a financial accounting course. It is designed to approach basic accounting concepts, permitting the class to discuss and focus on the principal thought process of starting a real business and accounting for the transactions as and when they occur rather than only on mathematical computations. The objective of this case study is attained by involving the students in recording various accounting transactions and decisions the winery’s management must take over the time from early plantation to bottling of the wine. Every decision assesses the students’ comprehension of accounting concepts by making them analyze and resolve the accounting issues raised.
本案例研究是在对印度葡萄酒行业进行深入研究后编写的。印度进口葡萄酒价值的二手数据来自印度政府商务部和工业部网站。印度的人均GDP数据来自世界银行的世界发展指标。收入排名前五的国家的数据来自印度葡萄酒市场的Statista报告。虚构的名字用于酒庄(Romaniszyn)和个人(Harish G.)在那里工作。案例概述/概要本案例围绕在印度开办酒庄的会计复杂性展开。一个新葡萄园面临着酝酿期(5年)的挑战,在此期间它不会产生收入。Harish G.擅长商业发展,并有与意大利酿酒厂合作的经验。他没有意识到会计决策有多么困难,包括确定所需资金的数量,确定购买资产的不同财务选择和满足现金需求。他知道,在新成立的酒庄,五年内他将无法创造任何销售额;从新西兰进口的葡萄藤需要很长时间才能成熟。此外,考虑到哈里什正在创立一个新的葡萄酒品牌,他在吸引新客户方面也面临着限制。本案例适用于本科生和研究生财务会计导论课程的教学。它旨在接近基本的会计概念,允许课堂讨论和专注于开始一个真正的企业和会计交易的主要思想过程,而不仅仅是数学计算。本案例研究的目的是通过让学生参与记录从早期种植到装瓶葡萄酒期间酒庄管理层必须采取的各种会计交易和决策来实现。每个决策都是通过让学生分析和解决所提出的会计问题来评估学生对会计概念的理解程度。
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引用次数: 0
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