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Article
Publication date: 30 May 2008

Larry Alan Johnson and Marilyn M. Helms

The purpose of this article is to evaluate the inclusion of team case analyses and presentations in undergraduate finance courses that usually focus on analyzing provided…

Abstract

Purpose

The purpose of this article is to evaluate the inclusion of team case analyses and presentations in undergraduate finance courses that usually focus on analyzing provided financial statement data.

Design/methodology/approach

In this paper the authors argue the early use of a local company case can illustrate key course concepts while offering students or participants in an academic or vocational training program a preview of the pedagogical techniques of case analysis. It is also argued that the use of a local company case can be extended to other business courses to improve students' interest and understanding. A survey of student perceptions was conducted at the end of the semester.

Findings

Overall, students preferred working on a local company case rather than a textbook case. Most felt the local company case helped them understand the theories and concepts of financial statement analysis from the course and prepared them for future case analysis. The student respondents also perceive a better understanding of the strategic issues facing the industry and of the use of, and interpretation of, financial ratios after completing the case. While the exploratory analysis did indicate student preferences for use of a local company case, further study and analysis is needed to move beyond perceptions of satisfaction to determine the actual improvement in learning of the key course concepts

Research limitations/implications

Future research should study the benefit of using a local company case throughout the business degree and study how it allows students to apply principles learned early in their curriculum to strategic analysis and decision making in capstone courses. Research could determine if students will build upon their previous knowledge of the company and business concepts in much the same way as business managers gain business and industry knowledge as they advance through their career. In addition, the benefit of using a local company continuation case through the upper division courses in the business curriculum should be investigated.

Originality/value

This article highlights the steps involved in preparing a local company case for classroom use and presents an analysis of student perceptions of satisfaction with a case‐enriched course and discusses the strengths and weaknesses of the case. The article also discusses ways to create a similar local company case for other business disciplines.

Details

Education + Training, vol. 50 no. 4
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 1 March 1995

Avi Rushinek and Sara F. Rushinek

Presents a case study demonstrating financial statement ratioanalysis (FSRA). This analysis matches company to industry data andbuilds sales forecasting models. FSRA…

Abstract

Presents a case study demonstrating financial statement ratio analysis (FSRA). This analysis matches company to industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a budgeted financial statement variance analysis for the EE (electronic and electrical) industry. Develops the concept of industry base standards, integrating them into the more traditional statistical and accounting concepts of quality control standards. Provides an implementation example, and reviews possible improvements to the current methodology and approach. Uses a similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company and an industry based largely on aggregate industry databases. For this purpose, uses a multivariate linear trend regression analysis for the sales forecasting model. Defines and tests related hypotheses and evaluates their significance and confidence levels. For an illustration uses the EE industry and the APM company. Also demonstrates a microcomputer‐based FSRA software that speeds, facilitates, and helps to accomplish the stated objectives. The FSRA software uses industry financial statement databases, computes financial ratios and builds forecasting models.

Details

Managerial Auditing Journal, vol. 10 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 26 February 2021

Shrawan Kumar Trivedi and Amrinder Singh

There is a strong need for companies to monitor customer-generated content of social media, not only about themselves but also about competitors, to deal with competition…

Abstract

Purpose

There is a strong need for companies to monitor customer-generated content of social media, not only about themselves but also about competitors, to deal with competition and to assess competitive environment of the business. The purpose of this paper is to help companies with social media competitive analysis and transformation of social media data into knowledge creation for decision-makers, specifically for app-based food delivery companies.

Design/methodology/approach

Three online app-based food delivery companies, i.e. Swiggy, Zomato and UberEats, were considered in this study. Twitter was used as the data collection platform where customer’s tweets related to all three companies are fetched using R-Studio and Lexicon-based sentiment analysis method is applied on the tweets fetched for the companies. A descriptive analytical method is used to compute the score of different sentiments. A negative and positive sentiment word list is created to match the word present on the tweets and based on the matching positive, negative and neutral sentiments score are decided. The sentiment analysis is a best method to analyze consumer’s text sentiment. Lexicon-based sentiment classification is always preferable than machine learning or other model because it gives flexibility to make your own sentiment dictionary to classify emotions. To perform tweets sentiment analysis, lexicon-based classification method and text mining were performed on R-Studio platform.

Findings

Results suggest that Zomato (26% positive sentiments) has received more positive sentiments as compared to the other two companies (25% positive sentiments for Swiggy and 24% positive sentiments for UberEats). Negative sentiments for the Zomato was also low (12% negative sentiments) compared to Swiggy and UberEats (13% negative sentiments for both). Further, based on negative sentiments concerning all the three food delivery companies, tweets were analyzed and recommendations for business provided.

Research limitations/implications

The results of this study reveal the value of social media competitive analysis and show the power of text mining and sentiment analysis in extracting business value and competitive advantage. Suggestions, business and research implications are also provided to help companies in developing a social media competitive analysis strategy.

Originality/value

Twitter analysis of food-based companies has been performed.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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Article
Publication date: 1 February 1986

Michael J. Thomas

The conceptual problem associated with marketing productivity analysis is examined followed by an examination of currrent practice in marketing productivity in the…

Abstract

The conceptual problem associated with marketing productivity analysis is examined followed by an examination of currrent practice in marketing productivity in the following areas — on the product line, in advertising and promotional mix, in the salesforce, in distribution and in customer activity tracking. It provides UK companies with some guidance on how they can improve their performance measurement using marketing information systems and reorganising existing information for more effective marketing action. The research concentrates on 50 well‐known British companies in oil, chemicals, various engineering disciplines, food, pharmaceuticals, insurance, construction and chain‐store retailing. The findings are based on 28 viable responses, and a further 21 (different) responses from companies which were personally visited. Although the research techniques need to be refined they conclude that the management of resources invested in marketing activities can never be refined to the point where an incremental investment in any specific marketing application can be measured with great accuracy. Yet a great deal of measurement is possible and marketing managers can be well enough informed about the behaviour of marketing inputs so that allocation decisions in future periods will benefit.?

Details

Marketing Intelligence & Planning, vol. 4 no. 2
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 26 June 2007

Micaela Martínez‐Costa and Ángel R. Martínez‐Lorente

ISO 9000 certification has a growing importance for companies, mainly in Europe but also in other countries. Several papers have analysed the effects of ISO 9000…

Abstract

Purpose

ISO 9000 certification has a growing importance for companies, mainly in Europe but also in other countries. Several papers have analysed the effects of ISO 9000 certification on company results, with contradictory conclusions. The purpose of this work is to clarify these possible effects.

Design/methodology/approach

This paper reports new findings on the topic following a study using data from 713 companies and using the two methodologies that have been applied in the scientific literature: the comparison of certified and non‐certified companies and a longitudinal study of the results of certification.

Findings

The data suggest that not only is ISO 9000 positive for companies but also it can actually reduce benefits and profitability.

Practical implications

Several reasons for these results can be suggested and constitute a critique of the almost compulsory character of ISO 9000 as a norm for performance in some markets. Companies should be aware that implementing ISO 9000 just for compliance does not constitute a competitive advantage.

Originality/value

This research uses objective measures of performance and combines two methodologies: the comparison between certified and non‐certified companies and a longitudinal analysis.

Details

International Journal of Productivity and Performance Management, vol. 56 no. 5/6
Type: Research Article
ISSN: 1741-0401

Keywords

Abstract

Details

Strategic Management in Emerging Markets
Type: Book
ISBN: 978-1-78754-166-5

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Article
Publication date: 12 February 2018

Fabio Lotti Oliva and Peter Kelle

The corporate ethical behavior is a subject that instigates the reflection and practice of researchers and managers in general. Companies dedicate efforts to offer…

Abstract

Purpose

The corporate ethical behavior is a subject that instigates the reflection and practice of researchers and managers in general. Companies dedicate efforts to offer something valuable to society, making profits and usually doing it in compliance with the current legal system. Specifically in marketing activities, there is a higher potential for conflict between the business conduct and the expectations of society. The purpose of this paper is to analyze the ethical gap of the marketing activities of companies in the Brazilian and French markets.

Design/methodology/approach

As a conceptual framework, the authors adopted the main theories on marketing activities, ethical behavior in marketing and business conduct. The field research was divided into three stages: qualitative research with experts, quantitative research with business managers and validation of results with experts. The analysis of results of the quantitative research with business managers was supported by multivariate analysis techniques, namely, descriptive analysis, cluster analysis and regression analysis.

Findings

In the analysis of results of this study, the authors present the main marketing behaviors in the perception of business ethics in the Brazilian and French markets. In addition, as the main result of the research studies, the authors propose a model for the analysis of ethical gaps in marketing.

Practical implications

The paper proposes a model of analysis of ethical gaps in marketing that relates the omissive and comissive behaviors according to the pressure that society imposes on markets.

Social implications

The paper presents the main marketing behaviors in the perception of business ethics in the Brazilian and French markets. Thus, understanding what are the main marketing behaviors associated with the perception of business ethics allows the organization to leverage its marketing behaviors that are more positive and further develop less positive marketing behaviors.

Originality/value

As the main contribution, this paper proposes a model of analysis of ethical gaps in marketing that relates the omissive and comissive behaviors according to the pressure that society imposes on markets. The model allows the identification of the negative marketing behaviors in the four quadrants designated as opportunism, negligence, recklessness and incompetence. By mapping the problems, it is possible to minimize or eliminate the differences between the marketing behaviors of the company and the expectations of society.

Details

Journal of Organizational Change Management, vol. 31 no. 1
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 1 February 1990

Gordon Wills, Sherril H. Kennedy, John Cheese and Angela Rushton

To achieve a full understanding of the role ofmarketing from plan to profit requires a knowledgeof the basic building blocks. This textbookintroduces the key concepts in…

Abstract

To achieve a full understanding of the role of marketing from plan to profit requires a knowledge of the basic building blocks. This textbook introduces the key concepts in the art or science of marketing to practising managers. Understanding your customers and consumers, the 4 Ps (Product, Place, Price and Promotion) provides the basic tools for effective marketing. Deploying your resources and informing your managerial decision making is dealt with in Unit VII introducing marketing intelligence, competition, budgeting and organisational issues. The logical conclusion of this effort is achieving sales and the particular techniques involved are explored in the final section.

Details

Management Decision, vol. 28 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 April 2014

Belle Selene Xia and Peng Gong

The purpose of this paper is to explore the role of business intelligence (BI) in a consulting company. The authors propose to analyze quality through data analysis and…

Abstract

Purpose

The purpose of this paper is to explore the role of business intelligence (BI) in a consulting company. The authors propose to analyze quality through data analysis and efficiency under different business contexts. The best processes and tools in data mining are also explored.

Design/methodology/approach

Management perspectives of data analysis from Florilla Consulting Company are collected using an inductive research approach. Based on a large sample of qualitative data, cost-and-benefit analysis is used to assess the BI technologies as a strategic necessity to Florilla Consulting Company.

Findings

Findings classify the best processes and tools of data analysis under different business scenarios. The authors also propose a revised process and tools for Florilla Consulting Company to be further evaluated by future research.

Practical implications

The insights offered in this paper derives authentic value for any consulting company that is interested to benefit from the opportunities bought by the BI technologies. Quality management also gets a new dimension when technology is integrated into business.

Originality/value

This study has challenged the way quality is managed in Florilla Consulting Company. The connection of BI to quality management is explored via an empirical study of a consulting company by linking theory with practice.

Details

Benchmarking: An International Journal, vol. 21 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Content available
Article
Publication date: 29 February 2016

Alfa Rahmiati and Resti Sandi

Practices of transfer pricing in among companies having “special relationship” (hubungan istimewa in Bahasa Indonesia, this study uses a term of ‘related party’) to others…

Abstract

Practices of transfer pricing in among companies having “special relationship” (hubungan istimewa in Bahasa Indonesia, this study uses a term of ‘related party’) to others are very common nowadays. However, the complexity of transfer pricing strategy and practices in many companies made the use of individual level data become insufficient, therefore we conduct an ethnographic study to explore how taxpayer determines the reasonable transfer pricing based on five methods (i.e. Comparable uncontrolled Price/CUP, Resale Price/RPM, Cost Plus, Transactional Net Margin Method/TNMM and Profit Split Method/PSM).This research aims to execute a tax strategy based on those methods, which finally derive the amount of product price according to arm.s length transfer pricing rule. We collected the data through interviews, observation and literatures. They are based on several months of personal experience of field research in and around the manufacturing enterprise. The results showed that the tax expense could be reduced by using Cost Plus Method, but practically, the application of this method requires more in-depth analysis and a very reliable & comparative data so the company must spend a lot of cost and time to process it. The Transactional Net Profit Method is proved to be the best application for the enterprise to optimize tax expenses because the data used for the analysis were more accessible which saved time and costs.

Details

Asian Journal of Accounting Research, vol. 1 no. 1
Type: Research Article
ISSN: 2459-9700

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