Rebecca's Coffee and Tea House: A Strategic Mapping and Balanced Scorecard Case Study

2016 ◽  
Vol 32 (2) ◽  
pp. 73-81
Author(s):  
James M. Kohlmeyer ◽  
Janet A. Samuels

ABSTRACT This case is designed to be used in an undergraduate or M.B.A. managerial/cost accounting course. The case asks students to act as advisors to the owner of a relatively new coffee and tea house. Students' familiarity with coffee houses enhances the real-life application of cost/managerial concepts in the case. The primary learning objectives include understanding quality costs, developing a strategy map, designing a balanced scorecard (BSC), analyzing how some of the BSC measures would be captured and monitored, and articulating the advantages/disadvantages of linking a BSC to employee evaluation. The small business is easily understood by students and, therefore, the case allows for rich class discussion.

2020 ◽  
pp. 152-179
Author(s):  
Hélène Landemore

This chapter assesses the real-life case study of Iceland to illustrate some of the principles of open democracy. It closely examines the 2010–13 Icelandic constitutional process from which many of the ideas behind this book originally stem. Despite its apparent failure — the constitutional proposal has yet to be turned into law — the Icelandic constitutional process created a precedent for both new ways of writing a constitution and envisioning democracy. The process departed from representative, electoral democracy as we know it in the way it allowed citizens to set the agenda upstream of the process, write the constitutional proposal or at least causally affect it via online comments, and observe most of the steps involved. The chapter also shows that the procedure was not simply inclusive and democratic but also successful in one crucial respect — it produced a good constitutional proposal. This democratically written proposal indeed compares favorably to both the 1944 constitution it was meant to replace and competing proposals written by experts at about the same time.


Author(s):  
Judith-Anne MacKenzie ◽  
Aruna Nair

Course-focused and comprehensive, Textbook on Land Law continues to provide an interesting, accessible, and original account of contemporary land law. The seventeenth edition builds upon the book’s unique and straightforward approach. Using a fictional case study to illustrate the key principles of land law, the chapters demonstrate the real-life applications of a subject students often find very abstract, while clarifying complex areas and common points of confusion. The book consists of seven parts. Part I provides an introduction to estates and interests in land. Part II looks at the acquisition of estates in land. Part III considers the two legal estates of freehold and leasehold, and in particular looks in detail at the obligations in a leasehold estate, their enforcement and remedies for their breach. Part IV looks at trusts and proprietary estoppel. Part V is about licences and a review of the law relating to the family home. The next part considers third party rights, including mortgages, and the final part concludes with a consideration of the definition of ‘land’.


Author(s):  
Judith-Anne MacKenzie ◽  
Aruna Nair

Course-focused and comprehensive, Textbook on Land Law continues to provide an interesting, accessible, and original account of contemporary land law. The eighteenth edition builds upon the book’s unique and straightforward approach. Using a fictional case study to illustrate the key principles of land law, the chapters demonstrate the real-life applications of a subject students often find very abstract, while clarifying complex areas and common points of confusion. The book consists of seven parts. Part I provides an introduction to estates and interests in land. Part II looks at the acquisition of estates in land. Part III considers the two legal estates of freehold and leasehold, and in particular looks in detail at the obligations in a leasehold estate, their enforcement and remedies for their breach. Part IV looks at trusts and proprietary estoppel. Part V is about licences and a review of the law relating to the family home. The next part considers third party rights, including mortgages, and the final part concludes with a consideration of the definition of ‘land’.


2019 ◽  
Vol 9 (2) ◽  
pp. 1-23
Author(s):  
Rukhman Solangi ◽  
Waheed Ali Umrani ◽  
Iqra Solangi ◽  
Mumtaz Ali Memon

Learning outcomes This case will enable students to develop an understanding of starting a single proprietorship business focusing on the real estate; understand the possible challenges that an entrepreneur faces in the beginning; apply ethical decision-making frame works when faced in ethically conflicting situation; andlook at the career anchoring theory. Case overview/synopsis The case study takes a look at the ways and means of starting a small business depending on the owner managers experience, capabilities and skills including networking which are germane to success. It also highlights the ethical issues that small business proprietors have to face in order to make money and grow. The setting of the case is a town in Sindh province of Pakistan, which setting generally represent the arena where such business (Single Proprietorship) develop and get involved in the economic development of a backward area. Finally, the case study highlights the significant but realistic expose of career anchor theory, which stipulates that people normally start with a job but switch jobs over their working life. Complexity academic level Graduate and undergraduate. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 3: Entrepreneurship.


2019 ◽  
Vol 11 (1) ◽  
pp. 43-56
Author(s):  
Irem Kefe

Abstract The aim of this study was to determine the contributions of the balanced scorecard (BSC) methods to identify the relationship between the objectives and activities and examine how the BSC should be formed in a manufacturing company. The BSC framework was examined via a case study in a yarn manufacturing company. The activities to be carried out by the company to achieve its objectives and how the appropriate measures are determined in evaluating the contribution of the activities to the achievement of objectives are explained under the BSC approach. The BSC implementation and adaptation have facilitated in a family owned company because of its fast decision-making process. Objectives are made clear in accordance with the company’s strategy and causal relationship between objectives and activities are linked by the strategy map. The BSC implementation shows that financial measures are not enough to evaluate the effects of all the activities on the objectives in a company. The cooperation between departments in the company and the efficiency of corporation meetings increases. The meetings have become more result-oriented due to clarifying objectives and responsibility of individual levels.


Author(s):  
Judith-Anne MacKenzie

Course-focused and comprehensive, the Textbook on series provide an accessible overview of the key areas on the law curriculum. Thirty years since it was first published Textbook on Land Law continues to provide an interesting, accessible, and original account of contemporary land law. The sixteenth edition builds upon the book’s unique and straightforward approach. Using a fictional case study to illustrate the key principles of land law, the chapters demonstrate the real-life applications of this often abstract subject, while clarifying complex areas and common points of confusion. The book consists of seven parts. Part I provides an introduction to estates and interests in land. Part II looks at the acquisition of estates in land. Part III considers the two legal estates of freehold and leasehold, and in particular looks in detail at the obligations of a leasehold estate, their enforcement and remedies for their breach. Part IV looks at trusts and proprietary estoppel. Part V is about licences. The next part considers third party rights and the final part concludes with a review of the law relating to the family home, and a consideration of the definition of ‘land’.


2016 ◽  
Vol 5 (2) ◽  
pp. 169
Author(s):  
St. Dwiarso Utomo ◽  
Zaky Mahmuddah ◽  
Yulita Setiawanta

The purpose of this research is to find an empirical evidence of implementation of internal business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study. Qualitative research design is conducted using semi-structured interviews with 21 members from different stakeholders. The research findings showed that internal business process perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research also found supporting factor of implementation of internal business process perspective of BSC in AIMBS Surakarta, namely: strong commitment from top management to adjust the change dan to improve the service to the stakeholders. The limitation of the research is that the research findings can not be generalized because of case study. For future research, the researcher can add the numbers of research object so that the generalization of research findings can be gained. Theoretically, it will give clearer description about the implementation of internal business processperspective of BSC in Islamic boarding schools.


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