Case Study Deals Research Articles

CUSTOMER ACCOUNTING WITH BUDGETS AND ACTIVITY-BASED COSTING: A CASE STUDY IN ELECTRONIC COMMERCE

ABSTRACT This case study deals with an unexpected budgetary loss of an online wine trader. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis and Activity-based Costing help managers to better understand the different profitability of customer groups in their portfolios. The rather open questions at the end of the case study allow for an adjustment to the level of knowledge of the students. They also serve the purpose to raise students’ awareness for the limits of customer accounting. Students will need to reflect on how a mechanical application of customer profitability analysis can lead to dysfunctional decisions that run counter to a company’s business model. Keywords Customer Accounting; Customer Profitability Analysis; budget; variance analysis; business model; management accounting; e-commerce; trade; case study; teaching notes; shareholder value; dysfunctional decision making.

A Metafora do Carnaval como Mudança e Inversão Temporaria da Ordem Estabelecida: Uma Estudo em Uma Empresa Francesa de Alta Tecnologia

Our case study deals with an emerging virtual organ ization in a research laboratory belonging to a large, extremely bureaucratic, high-technology company. This virtual organization discussed and challenged the existing bureaucratic order, acting as an “escape valve” and an “evasion” for researchers involved in the innovatio n process at this company. This paper will show how this virtual organization, an apparent sou rce of insubordination, in fact helped maintain the company’s prevailing social order, bec ause it allowed researchers to “temporarily invert the bureaucratic order” for a f ew hours a week, helping them to tolerate the bureaucratic system the rest of the time. We wi ll compare this virtual organization to the Brazilian Carnival, which acts as an “escape valve” and an “evasion” for society’s less- privileged classes, as some social anthropology stu dies show (Da Matta, 1987). We will use the neo-institutional theory and introduce the dial ectic model of organizational change, showing how tolerance of apparently challenging soc ial systems and rites can be a strategy for maintaining the existing social order

The Radicalisation of Buddhism in the Twentieth and Twenty-first Centuries: The Buddhist Sangha in Sri Lanka

The ideas of non-violence, peace and non-discrimination have been systematically developed in Buddhism. Nonetheless, as research has shown, Buddhist ideas can also contribute to escalation of conflicts, racial belief systems and radical movements. Political theory suggests that political actors regularly try to exploit religion in order to remain in power or to establish exclusive group identities, and so on. From this perspective, religion does not have an independent role; rather, the state co-opts a certain form of religion. However, there is ample evidence that religious actors further their own objectives and strategies, and in extreme cases attempt to take over a political system. The development of Buddhism in Sri Lanka in the twentieth and twenty-first centuries is presented here as an example of the radicalisation and politicisation of Buddhism. This case study deals with the role of religious actors in promoting ethno-religious nationalism, the exclusion of the minority population and the justification of violence.

Provenance of archaeological wool textiles: new case studies

In the last two decades, measurements of strontium (Sr) isotopes in archaeological bone tissues/skeletons have shown to be an effective technique for the characterisation of human and animal mobility in prehistory. More recently, this tracing system is also being applied to the investigation of archaeological textile’s provenance. The importance of ancient textiles has been often underestimated, however research of archaeological textiles is currently experiencing an extremely increasing interest as the development of new methodologies, conducting experimental studies and lancing of new projects are providing an unreached amount of new information, knowledge and impressive data sets which together build the basis of novel thinking and interpretations. This manuscript aims at summarising two of the most recently developed methods that focus on the extraction of Sr from ancient non-dyed and organic-dyed wool threads from archaeological textiles in an attempt to identify if the raw materials are local or non-local to the sites. In particular, this study presents two case studies which rely on the use of these chemical protocols. The first example deals with a wool/fur sample from a modern Greenlandic Musk ox. The purpose of this study is to characterise wool from an exotic animal on the one side, and to try to establish a link between this wool and a geologically-seen ancient and very special terrain (Archaean basement rocks from the Kangerlussuaq area of Western Greenland) on which this musk ox was grazing. Our interest was focused on whether the bioavailable Sr fraction from this terrain impacted on the composition of the wool from the animal. The second case study deals with three thread samples from four ancient wool textile pieces recovered from one and the same pre-Roman Iron Age peat bog site at Krogens Mølle (Denmark). Some of these textiles have proven to be dyed with organic dyestuffs. This study therefore aimed at applying a novel pre-cleaning methodology developed for dyed (by organic dyestuffs) wool threads from ancient textiles. The outcome of these two particular studies revealed both the potential of these novel methodologies for retrieving the original Sr isotope signature of the raw material wool, and their limitations.

The Offensive Tactics of the Kurdistan Workers’ Party in Turkey in 2004–2011

A major representative of Kurdish nationalism in Turkey, the KurdistanWorkers’ Party (PKK) renewed its violent activities while ending a ceasefirethat lasted for almost five years in 2004. The nature of its armed struggle isin many aspects different from that of the period of 1984–1999. The issue ofthe Kurdish question in Turkey has been once again becoming increasinglydynamic in the last years, and the violent manifestations connected withthis issue have been increasing as well. The presented case study deals withthe offensive tactics of the PKK during its armed struggle in Turkey in theperiod from 2004 to 2011. The activities of the PKK are framed in theconcept of insurgency. The analysis is focused on a description andinterpretation of the nature of the PKK’s offensive operations. On the basisof the analysis of the operational level of the PKK’s activities, the pursuedinsurgent tactics are identified. The PKK pursues and combines four kindsof typical insurgency tactics – provocation, intimidation, protraction, andexhaustion, with the first two being the most important. In the backgroundof the PKK’s campaign, we can observe that the PKK plans and times itsoperations very carefully. At the same time the PKK focuses on getting andmaintaining popular support for itself.

Sara, A Social Phobia Client with Sudden Change After Exposure Exercises in Intensive Cognitive-Behavior Group Therapy: A Case-Based Analysis of Mechanisms of Change

This case study deals with Sara, a 37-year-old social phobic woman who suffered from a primary fear of blushing as well as comorbid disorders, including obsessive-compulsive disorder, generalized anxiety disorder and spider phobia. The client was treated in an intensive, one-week group cognitive-behavioral therapy program in an educational university clinic in Aarhus, Denmark. She achieved a remarkable and durable change in her longstanding social phobia after two in-session behavioral experiments conducted during the third and fourth days of the program. After treatment, the client was interviewed about her sudden gain, and she read and commented on the case study report. The primary aim of the study was to investigate the micro-level mechanisms of change for this particular client, and thereby illustrate the prospects of pragmatic case studies in meticulous process research focusing on one of the most intricate problems in psychotherapy: how does treatment work.

Serving two masters

This paper examines two cases of so-called syntactic amalgams. In syntactic amalgams a particular string that is shared by two constructions is exploited to combine them, in such a way that one of the constructions functions as a modifier of the other. Typical examples are after God knows how many years (< after many years + God knows how many years) and a big enough house (< a big house + big enough). In formal theories, these kinds of constructions have been insightfully described as ‘grafts’. However, the exact process through which these amalgams arise remains unexplored. When studied closely, these processes reveal form–function friction not fully accounted for by the graft metaphor. Syntactic amalgams typically serve a subjective function and have been recruited for this purpose. However, because they consist of a syntagm that is still internally parsable, they tend to resist full reanalysis. More precisely, their original syntax continues to constrain their use. As such, amalgams get caught between their original syntax, which remains transparent, and their new function, which suggests a new syntactic status. This appears clearly from contrastive studies of amalgams in Dutch and English that are functionally similar but whose use is constrained in different ways due to structural differences between the two languages. Our first case study deals with the Dutch and English amalgam wie weet / who knows. A contrastive analysis of the development of the respective items shows both the conservative effect of the origin of change and the attraction exerted by the target of change. The second case we discuss in detail involves so-called transparent free relatives. A contrastive analysis shows the role of the overall grammar of a language in licensing change, in this case with Dutch word order posing more difficulties to the new focusing function of transparent free relatives. In general, both case studies show the formation of syntactic amalgams to be sensitive to system pressures both in the course of their development and in the eventual outcome of change.

Full Cost Analysis of Energy Transport Modes in Sao Francisco River Basin in Brazil - A Case Study

With the beginning of unconventional exploration and exploitation of natural gas in Brazil, the question of how to transport the product is concerned. Being the transport an essential part to supply energy to consumers, to move towards energy efficiency one should seek sustainability in the logistic process from the production until delivery at final destination. The objective of this study is the regional assessment of two transport modes for natural gas: by pipeline or as secondary energy in the form of electricity. Since society no longer accepts development at any cost, to determine the best mode of transport three other factors have been added to the techno-economic factor, which are environmental and social impacts, and political risks, defining specific methods to internalize externalities. The full cost analysis considers the four factors under a balanced importance degree for planning towards sustainability. A case study deals with the energy transport (natural gas and electricity) to meet consumer markets in the state of Minas Gerais, between exploratory gas fields at Sao Francisco river basin. The research method employs the most relevant elements of analysis within the four dimensions, assigning specific valuations according to transport mode particularities and providing the best product transportation mode. To attend the region demand for energy, full cost analysis points to energy transport in the form of electricity as the best alternative.

The economic efficiency of forest energy wood chip production in regional use - A case study

This regional project case study deals with the limiting factors of economic efficiency in the production of forest energy wood chips. The evaluation of production efficiency made use of data obtained from the Lesy města Brna, a.s. (Forest of the City of Brno, Corp.), which were subjected to two static methods of investment evaluation: an analysis of the tipping point and determination of the limit of variable costs and a dynamic modified tipping point analysis using cash flow (i.e. cash break even analysis). The results have confirmed an established hypothesis, namely that the decisive factor in the profitability of the production of forest energy wood chips hinges on the costs incurred in the gathering of raw material and the distribution of the produced chips. The results include a further limiting factor: transportation costs to the final consumption location. The output of the study is a recommendation that the concentration of residual forest materials not exceed a distance of 250 m from the place of production to the point of disintegration and that the transport distance of energy chips not exceed 50 km from the place of disintegration to the final consumption point. These limiting values help quantify the full internal costs per cost unit, full internal cost profitability, total revenue profitability and annual profitability expressed in terms of fixed assets depreciation without factoring in financial aid.

Change through recombination: blending and analogy

Blending is generally seen as a marginal source of linguistic innovations in language change. However, the impact of blending is likely underestimated, because blends may occur under the guise of analogical extension. In such cases, blending is covert and cannot be detected synchronically in the innovative structure. In this paper, the relation between analogy and blending is analyzed. Next, the role of covert blending is demonstrated in two diachronic case studies. The first case study addresses the use of the English verbs want and need in the Passival Participle Construction (e.g. you need your eyes testing). The pattern could have analogically extended from perception verbs, as claimed by Visser (1963–1973), but distributional, chronological and semantic evidence indicate that the extension happened through blending between two other constructions, the Passival Gerund Construction (your eyes need testing) and the Object Complement Construction (you need your eyes tested). The second case study deals with the development of the Dutch downtoner allesbehalve (‘not at all’). It is shown that once allesbehalve had adopted the syntactic status of a downtoner it spread to new syntactic contexts. Since this brings allesbehalve in line with other downtoners, the process can be seen as an instance of analogical extension. Quantitative evidence, however, shows that the developing syntactic behaviour of the downtoner continues to be influenced by the syntax of its composing elements, alles (‘everything’) and behalve (‘except’). Change is thus partly driven by blending between the downtoner and its own historical source. In both cases, apparent analogical extensions hide an underlying blend. These findings show that blending may be more pervasive than generally recognized, supplementing rule-based strategies for coining new utterances.

Livestock Valuation in a Dairy Business

ABSTRACT This case study deals with assessing the value of livestock in the financial statements of a dairy farming business. With a global market predicted to reach US$494 billion by 2015 (GIA 2012), dairy farming is the largest sector of world agriculture production. It is an important industry in many countries. For example, in the USA, dairy farming contributes more than $160 billion in economic output and provides more than 90,000 jobs (DFT 2012). The subject matter of the case study is a small dairy farming business in Pakistan, a country that is the fifth largest producer of milk in the world (FAO 2009). The case study describes a disagreement between the management and the auditors about the initial recognition and subsequent measurement of crossbred cattle in the financial statements of the business. The aim of this case study is to help students understand the issues involved in assessing the value of livestock in the light of the guidance provided by the International Accounting Standard on Agriculture (IAS 41). The case study can also be used to help students understand the differences between the requirements of U.S. GAAP and international accounting standards, as well as the possible reasons for these differences.

E-Agriculture Prototype for Knowledge Facilitation among Tribal Farmers of North-East India: Innovations, Impact and Lessons

Purpose: This case study deals with the implementation methodology, innovations and lessons of the ICT initiative in providing agricultural extension services to the rural tribal farming community of North-East India. Methodology: This study documents the ICT project implementation challenges, impact among farmers and briefly indicates lessons of the e-agriculture project. Findings: The e-agriculture prototype demonstrated that the Rs. 2,400 (USD 53) cost of the extension services to provide farm advisory services was saved per farmer per year, expenditure was reduced 3.6 times in comparison with the conventional extension system. Sixteenfold less time was required by the farmers for availing the services and threefold less time was required to deliver the services to the farmers compared with the conventional extension system. However, this article argues that in less developed areas, information through ICTs alone may not create expected development. Along with appropriate agricultural information and knowledge, field demonstrations and forward (farm machinery, manure, seeds) and backward linkages (post-harvest technology and market) need to be facilitated with appropriate public–private partnership between knowledge and other rural advisory service providers for agricultural development. Practical implications: This article lists a number of practical lessons which will be useful for the successful planning and implementation of e-agriculture projects in developing countries. Original value: This article is a first case study on ICTs for agricultural extension initiatives among the tribal farmers who dominate the less developed North-East India.

‘The lyceums work in silence, they do not advertise, and have no time for envy or rivalry: A Case Study of the Liceu Rodrigues de Freitas/D. Manuel II during the Portuguese Estado Novo

During the Estado Novo in Portugal, the ethos of the liceus in secondary education, and particularly those operating in the public sector, enjoyed wide support from political and social authorities. However, the fact that the liceu provided a post-primary education that was voluntary, with admission exams, restricted places, and high fees, made it particularly selective with respect to the social background of pupils. The present study analyses the educational market for liceu education at two different levels, the national and the case-specific. The case study deals with the continuous process of selection, the predominance of a highly academic curriculum, the examination results of pupils, and their drop-out rate, at the Liceu Rodrigues de Freitas/D. Manuel II in Porto, one of the most prestigious boys' schools in Portugal.

Mechanical Investigations on Metallization Layouts of Solar Cells with Respect to Module Reliability

This case study deals with the assessment of different metallization layouts on the reliability of encapsulated solar cells. Six different metallization layouts were modelled by means of finite- element- modelling. In a first step cooling after soldering was simulated and the mechanical stress field in the silicon determined. In a second step mechanical bending of a module laminate consisting of one string was simulated. Prior to bending stresses from soldering were imported into the model. Two different load setups were realized applying the bending perpendicular or parallel to the busbars. The probability of failure was calculated by means of a probabilistic approach for brittle materials. Results show that the load direction strongly influences the probability of failure, which is in good agreement with literature. Different metallization layouts have a large effect on the reliability of solar cell in particular with an orientation of the busbars parallel to the main load direction. Although the stresses from soldering may be comparably small to the stress from bending but they guide the fracture characteristic of a cell. The results show that an understanding of the intrinsic stresses in the silicon after processing is important for interpretations on module level.

Supporting analysis of floodplain restoration options by historical analysis

Abstract The presented case study deals with the hydromorphological alterations over a period of nearly 400 years and their ecological effects as shown by macrophytes in the urban floodplain Lobau along the Danube River within the city limits of Vienna for a period of about 160 years. Socio-economic pressures, such as flood protection (especially the Vienna Danube Regulation between 1869 and 1875), navigation and hydropower production, have modified the natural channel network in this anabranching river section into a shallow lake system in which habitat aging and sediment accumulation proceed. The aquatic and semi-aquatic habitats and their rich biodiversity would become reduced severely without any restoration measures promoting enhanced surface water exchange. The effects of restoration measures approaching pre-regulation conditions were evaluated for the macrophyte vegetation, a key ecosystem component. To collect monitoring data of the pre-regulation conditions, detailed literature data and mappings since 1846 up to recent surveys including the long-term development of aquatic vegetation patterns and aquatic habitat composition in the floodplain Lobau were analyzed. The potential effects were evaluated by analyzing how hydraulic parameters (water velocity and suitable habitat area for macrophytes) have controlled macrophyte composition and development. The study aimed at assessing the differences between the current and the historic situation caused by human impacts at different spatial scales and changes over time. By evaluating these differences we discussed intended as well as unintended effects of potential restoration measures. Primarily due to the loss of aquatic habitats the species diversity of aquatic vegetation is currently endangered and would decline without any restoration measures. However, a complete upstream reconnection of the remaining floodplain area Lobau to the Danube main channel (maximum achievable restoration goal) could also have unintended negative effects such as facilitation of the dispersal of non-native invasive species, decline of palaeopotamal species, and exposure of the floodplain to the present, altered water regime. Considering these alterations, the design of restoration projects would need to be adapted accordingly. In the presented case study Lobau, a partial reconnection instead of a complete reconnection might be the option optimizing the given management goals best.

Global Synfuels' financial and strategic appraisal of a coal-to-liquid project

Subject area Financial management, corporate finance, strategic management, managerial accounting and project management. Study level/applicability The case is suitable for courses such as MBA, Bachelor level business courses (in finance, business strategy) and training programs for working executives. Case overview The case study deals with financial and strategic appraisal of a unique coal-to-liquid project. India imported about two thirds of its crude oil requirements resulting in huge outflow of precious foreign exchange. As a result, it became necessary for the country to look for alternative sources of energy. The coal-to-liquid (CTL) technology of coal gasification offers a credible alternative source of fuels as proved by Sasol of South Africa. The Government of India short-listed Global Synfuels Company (name changed) as one of the selected few companies to build a CTL project. While the project is strategically important to the company and highly desirable for the country, there are serious doubts about the commercial viability of the project because of which the company is in dilemma whether to go ahead with the project. The case study presents this decision dilemma in a very interesting way and will be useful for teaching courses in corporate finance and strategic management. Expected learning outcomes The case can be used to engage participants to make a SWOT analysis for a new business opportunity, discuss environmental and financial issues facing a company, use DCF techniques to evaluate the project viability, carry out scenario analysis of the project to the changes in variables as well as challenge the participants to generate strategies for the success of a new project. Participants would also develop a better understanding of: environmental issues involved in CTL projects and new technologies to deal with such issues; and the employment impact of large projects such as the CTL. Supplementary materials Teaching notes are available; please consult your librarian for access.

Response to comment on inundation studies for Nagapattinam region on the east coast of India due to tsunamigenic earthquakes from the Andaman region

The present case study deals with inundation mapping at Nagapattinam due to the tsunamigenic earthquakes from the Andaman region. Our study is definitely not to model a non-validated event but to study the run-ups at different locations along the east coast of India for large tsunamigenic events if it does happen in the Andaman source region. Several researchers have pointed out the occurrence of tsunamigenic earthquake on June 26, 1941 in the Andaman region (Jhingran 1953; Murty and Rafiq 1991; Pararas Carayannis 2005; Bilham et al. 2005; Jaiswal et al. 2008). Based on Murty and Rafiq (1991), we mention that ‘‘While some scientists have estimated deaths of over 3,000 people along the east coast of India in the 1941 tsunami, there are no reliable data on the number of deaths’’. Ortiz and Bilham (2003) have not totally ruled out the damage and the number of deaths due to the 1941 tsunami but state that no official or unofficial account of the remote tsunami exists. The source parameters for this tsunamigenic earthquake have been used by different authors for the 1941 Andaman tsunami which have been tabulated in Table 1. In our study, the source parameters given by these researchers for the 1941 earthquake have been used as an example. The strike angle and Dip angle have been taken from Ioualalen et al. (2007) where they have modeled the 2004 Sumatra earthquake by dividing the entire source region into 5 segments. In their model, the two segments S4 and S5 form the Andaman region. In our research paper, we were looking for the worst–case scenarios of large thrust type tsunamigenic earthquakes and its impact along the east coast of India from the Andaman Source region as stated in the title. This study has been carried out keeping in mind the historical tsunamis from the Andaman-Sumatra region which are known to have washed away temples along the east coast of India. We are aware of distinguishing between tsunamigenic and non-tsunamigenic earthquakes. The theoretical investigations using the seismograms of several sea earthquakes including 2004 Sumatra and 2005 Nias have been carried out to distinguish between the

Lights out for Capital Mills Limited (CML)!

Subject area This case study deals specifically with the issue of manufacturing strategy, and business strategy. Study level/applicability The case can be used in a number of course contexts, including undergraduate and MBA programs. The focus is on both business strategy and manufacturing strategy issues. The case can be assigned as an opening vignette, during the initial phases of business strategy, since the case situations and concepts are both simple and clear. It can also be assigned for an in-depth treatment of manufacturing strategy. Case overview The case focuses on Capital Mills Limited (CML), a flour milling company, and concentrates on whether the company should refurbish its two 40-year old flour mills at a cost of US$6 million or if the company should invest US$15 million in the construction and installation of a new, fully-automated “Lights out” flour mill. This decision is viewed as a “make or break” decision for CML, since for the first time in the company's 40 year history will it face significant direct competition, in the form of the impending entry of a second flour milling company. Expected learning outcomes The case has four primary learning objectives, namely to: illustrate the linkages between business level strategy and the functional level, manufacturing strategy; discuss the role of a company's history and internal resource structure in the decision making process; explore how operational issues influence capital expenditure decisions; and explore the perspective of managers in different functions in an organization that is facing a new competitive challenge. Supplementary materials Teaching notes are available – consult your librarian for access.

Case study: Embodied virtual agents: An analysis on reasons for failure

Despite very optimistic academic and professional literatures, embodied virtual agents (EVA) on commercial websites do not seem to keep all their promises. An update in December 2009 of a benchmark led by OrangeLab in 2007 on embodied agents displayed on French websites reveals that more than 60% of them have actually disappeared. This case study deals with understanding the disappearance of embodied virtual agents thanks to a literature review, a benchmark of 80 agents on French commercial websites and an analysis of experts’ in-depth-interviews. This work identifies a series of common errors in the agents design – namely, appearance inadequacy and lack of intelligence and autonomy – that creates a gap between consumers’ expectations and agents’ performance explaining agents’ lack of success. As a conclusion, this case study gives practitioners actionable advices to design future agents by highlighting the characteristics of the ideal virtual sales agent (VSA).

Understanding the Process of Backsourcing: Two Cases of Process and Product Backsourcing in Europe

Backsourcing, defined generally as bringing services outsourced to a third party back in-house, is now a growing phenomenon. The decision to backsource has several significant implications for an organization, as it requires the organization to manage organizational change, reintegrate knowledge, and develop new capabilities and competences. Taking into account there is very limited empirical evidence of how to successfully accomplish the backsourcing process, two case studies included in this teaching case offer additional insight into the process of backsourcing. To prepare students for case analysis, this teaching case starts by describing the backsourcing phenomenon, followed by an overview of the backsourcing trend, and includes a brief review of the relevant literature that mainly focuses on backsourcing decisions and touches on critical success factors for implementing a backsourcing initiative. This is followed by two case studies that describe two essentially different examples of backsourcing. The first case study (MediaCorp) deals with the example of backsourcing IT hosting services, which is considered a business process, whereas the second case study (ITServCorp) talks about bringing an IT product development back in-house. However, regardless of the nature of the backsourced activity, analysis of these two cases allows deeper understanding of the process through which the backsourcing initiative has been implemented. Therefore, while each case can be used separately to analyze different aspects of backsourcing, they also can be analyzed in a comparative manner to better understand the process of backsourcing.