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The purpose of this paper is to present a case study about a young entrepreneur who is attempting to build a regional ice cream empire, similar to that of the Good Humor Company in the twentieth century.

The case was developed through interviews with the owner, and through secondary research articles on this and related topics.

The case describes the start‐up of York's Best Ice Cream, and the challenges encountered by a young entrepreneur, who is still building business knowledge and financial credibility. After several years, Devon, the owner, has choices to make about if and how to continue the growth of this company.

The case is well suited for use in undergraduate or graduate courses in entrepreneurship, new venture creation, new venture management, entrepreneurial marketing, or marketing courses such as brand development and management.

The total number of samples which were submitted under the Food and Drugs Act was 2,063. Of these, 5·7 per cent were adulterated or incorrect. Of these, 1,062 were milks, with 7·5 per cent reported against. The percentage was 104 in 1947 but “ it is still high ”. The composition of the milk for the years 1939 and 1945–8 (figures given) was constant “ in spite of the difficulties of obtaining feeding stuffs ” and of good quality. No preservatives were found in the samples examined. The prosecutions were due to fat deficiency or to added water. The offences were not deliberate in all cases.

The objective of the present study is to identify and analyze a set of critical success factors (CSFs) for ice-cream industry [cold chain management (CCM)] that helps in increasing the efficacy, quality, performance and growth of the supply chain organization.

A questionnaire survey with companies in ice-cream sector and a panel study with experts were conducted to identify and validate CSFs and their associated sub-factors. Eight CSFs identified from the cold chain domain vetted for the ice-cream industry and then prioritized by using one of the most well-known decision-making frameworks, Decision-Making Trial and Evaluation Laboratory. The general verdicts of the modelling and its application to the real-world case have been tested through an ice-cream company supply chain.

The result shows that the significant CSFs accountable for the growth of the ice-cream industry are the infrastructure and capacity building, consistent product improvement and operational efficiencies of the value chain. Subsequently, it was identified that the use of IT and related technologies and improved processes for operations also play a considerable role in the performance of ice-cream industry.

The study successfully outlines the effective CCM practices for critical issues. The proposed methodology and factor modelling case demonstration might be useful in analyzing the logistic chains of products such as fruits, drugs and meat.

The meritorious identification of critical areas and executing mitigation plans bring notable benefits to the firms such as improved operational efficiencies, improved time to market performance and product innovation, which bring additional benefits to the producers.

This case describes the challenges faced by Amul in organising dairy farmers into a co-operative and creating continuous opportunities for value addition. Participants in the case discussion are required to review the developments in the organisation and recommend a strategy for the future.

As overall equipment effectiveness (OEE) is a metric to estimate equipment effectiveness of production systems, the purpose of this paper is to identify strategic management tools and techniques based on OEE assessment of the ice cream production line.

This paper presents the collection and the analysis of data for ice cream production under real working conditions. The data cover a period of eight months. A framework process to improve the OEE of an automated production system was proposed. Six major stoppage losses, i.e. equipment failure, setup and adjustment, idling and minor stoppage, reduced speed, defects in the process, and reduced yield, were examined with the help of Pareto analysis. In addition, the actual availability (A), performance efficiency (PΕ) and quality rate (QR) measures, together with the complete OEE for each working day, week and month of the production line were shown.

The main goal of the study is to identify major stoppage losses, in order to examine and improve the overall equipment efficiency (OEE) of the ice cream production line through the application of an adequate management, i.e. TPM approach. Based on the obtained results, maintenance management strategy and production planning have been suggested to improve their maintenance procedures and the productivity as well.

The proposed method can be applied to each automated production system. The main benefits of this method are the improvement of productivity, quality enhancement of products, the reduction of sudden breakdowns and the cost of maintenance. Moreover, the analysis provides a useful perspective and helps managers/engineers make better decisions on the operations management of the line, and suggestions for improvement were proposed and will be implemented accordingly.

Since the birth of this country, Americans have had a love affair with ice cream. Statistics show that United States residents consume more ice cream per capita than residents of any other country in the world. In recent years, with the advent of what are called “designer” ice creams such as Haagen Dazs, Bassetts, and Carvel, the population's passion for this dessert has increased even more. However, it is this author's strong belief that we spend much more time eating the stuff than writing about it. Some cookbooks are available, but not one periodical is devoted exclusively to ice cream, and the majority of articles in general interest magazines focus only on the competition for a share of the market among manufacturers of premium ice cream. There are two classic textbooks in the field, and they devote a good deal of print to examining and explaining the composition, butterfat content, percentage of air, and other qualities of ice cream. Obviously, it is much more fun just to sit down and enjoy a big bowl of vanilla, America's favorite flavor, and let someone else write about it.

This paper aims to examine and discuss the factors affecting consumers' purchase intentions for ice cream in India.

This study is based on a primary survey of 340 respondents from India, collected through a well-structured questionnaire. The data has been analysed using partial least square-based structural equation modelling (PLS-SEM). The theory of planned behaviour (TBP) has been used to identify the determinants of the purchase intention of ice cream.

The measurement model shows that the constructs of the model have adequate convergent and discriminant validity. The findings of the structural model show the positive and significant impact of subjective norms, perceived behavioural control, and trustworthiness on attitudes and purchase intentions for ice cream. In addition, estimates also revealed that attitude has significant implications on purchase intention.

The study provides insight into the factors that influence ice cream purchase intentions in India. Corporate strategy makers and advertising managers who work for ice cream brands can look at the study to figure out how to market their products to get more customers.

The novelty and value of this study lie in choosing an unexplored product (ice cream) whose demand is continuously increasing. Perhaps this is the first study in an emerging economy like India to consider an extended version of the TPB by including health consciousness and trustworthiness to establish the relationship between ice cream purchase intention and health consciousness.

An important consumer opinion of some food products relates to the perception of “home‐made quality”. This study examined consumer perception of this aspect in dairy ice cream along with product knowledge and consumption habits and influences. A questionnaire was delivered followed by tasting of commercial products and home‐made formulations. All of the participants (n = 105) consumed dairy ice cream and 62 per cent named it as their most frequent type of ice cream, with sensory quality being the most important reason influencing choice. Product knowledge was relatively high with 74 per cent of respondents claiming to know two out of three product characteristics. Consumer opinion was divided on a pre‐stated preference for “home‐made” or “commercial”, with 56 per cent being in favour of the home‐made form, which was valued because of an assumed superior taste, quality and a more intimate knowledge of ingredients. Commercial quality also required “good taste”, but its convenience value was very important. On blind tasting, the degree of liking for both forms was usually high, but correct identification (home‐made vs commercial) levels were low. Subjects with previous experience of home‐made ice cream had a more positive attitude to it, and had more success in distinguishing it from the commercial form. Generally, home‐made quality was viewed as a desirable feature of dairy ice cream.

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business.

Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information.

This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the national food supply, and so long as the methods adopted are fair and above‐board this journal will continue to support such efforts by whomsoever they may be made. Fair and proper methods, however, are not always adopted, and a circular has recently been forwarded to us which affords an illustration of the fact.