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I will try to answer this from spatial point of view.This is Bhubaneswar’s city profile at a glance:Source: LINKCurrent land use pattern:Source: LINKThe spatial growth of Bhubaneswar was initially confined with Old town area. But after capital was shifted from Katak, it growth got a boost. Originally only 40000 people were planned to accommodated but now over 8 lakhs people are accommodated.Current growth directions of the city:Future growth direction:Current issues that will create problem in future:Image Source: LINKCity Asset:The city has more than 197,000 households and about 75% of the buildings in the city are under residential use. The city has several commercial and industrial establishments; about 14% and 2.5% of the total buildings are under commercial and industrial use, respectively. The city has a total road network of about 1,642 km of which about 51 km is national highway passing through the city. The total length of rail network in Bhubaneswar city is about 34 km and the only international airport is located at a distance of 3 km from the city center. The city has 1,171 educational institutions and 667 health centers. The city, being a temple city, has a large number of religious places (more than 117 sites).For the past three decades, the state of Odisha and in particular, Bhubaneswar city has been experiencing unprecedented contrasting extreme weather conditions; from heat waves to cyclones; from droughts to floods. In the year 1998, the State of Odisha faced an unprecedented heat wave situation, because of which 2,042 persons lost their lives. Though extensive awareness campaigns have largely reduced the number of casualties during post 1998 period, a good number of casualties are still reported each year. It has become a menace during peak summer. The temporal analysis of daily temperature data for the past three decades shows a steady increase in city temperature. During May 2013, a maximum temperature of 47oC was recorded at Bhubaneswar. Most of the districts in Odisha, on an average, recorded 40ºC during April 2014 and, the temperature across a few districts in coastal Odisha reached 46ºC by the end of May. Very severe heat stress conditions prevailed in May / June in 2014. In fact, Bhubaneswar has become one of the hottest Indian cities in recent times.Floods and water logging in the low-lying areas of the city have also become common due to unplanned growth of the city. The south-west monsoon contributes a considerable portion of heavy rainfall in both onset and withdrawal phases, which generally lead to flash floods in a short time. Analysis suggests that rainfall amount per event has varied from 100 mm to 520 mm and the frequency of flash floods across coastal Odisha has increased considerably from 1960 onwards. Most of the heavy rainfall events occur in July and August. The region, extending from the central part of coastal Odisha in the southeast towards Sambalpur district in the northwest, experiences higher frequency and higher intensity of heavy rainfall with less inter-annual variability. It is because low-pressure systems develop over north-west Bay of Bengal with minimum inter-annual variation and the monsoon trough extends in west northwesterly direction from the centre of the system. During the period from September to November each year, a number of cyclonic storms originating in the Bay of Bengal overrunning the city also bring gales and heavy rains during the northeast monsoon. According to a United Nations Development Programme (UNDP) report, its wind and cyclone zone is at a "very high damage risk". During late withdrawal phase of the south-west monsoon season on Oct. 30, 1999, Bhubaneswar city received a record 43 cm of rainfall in a few hours. Again, in the year 2009, rapid formation of mesoscale disturbances due to strong low-level convergence of moist air from the Bay of Bengal in the presence of convectively unstable stratification was responsible for heavy rainfall, which led to widespread heavy rainfall events. The 1999 Odisha cyclone caused major damages to buildings and city infrastructure, and loss of human lives. The flat coastal belts with poor drainage, high degree of siltation of the rivers, soil erosion, breaching of embankments and spilling of floodwaters over them cause severe floods in the river basin and delta areas. This problem becomes even more acute when floods coincide with high tide. The entire coastal belt in Odisha is prone to storm surges. However, Bhubaneswar city, being about 40 km from the coast, does not suffer from storm surge. The storms that produce tidal surges are usually accompanied by heavy rainfall making the coastal belt vulnerable to both floods and storm surges. A good number of people, nearly 300 persons, succumb to death due to thunderstorm lightning in the State of Odisha every year. According to the Bureau of Indian Standards (BIS) IS:1893 (2002, 2014) on a scale ranging from I to V in order of increasing susceptibility to earthquakes, the city lies in seismic zone III, which is a moderate seismic risk zone (BMTPC, 2006). In spite of the moderate, nondamaging earthquakes observed so far in and around Bhubaneswar, it cannot be said confidently that higher intensity earthquakes are unlikely. Recently, on May 21, 2014 an earthquake of magnitude 6 on the Richter scale occurred in the Bay of Bengal, which was severely felt in different parts of Bhubaneswar city due to local soil-amplifications, though there was no report of any significant damage in the city. Recent studies have indicated that the Mahanadi river valley is faulted and could be a potential earthquake source. Besides this, the Sumatra fault zone and tectonic plate setting along the Andaman and Nicobar Islands and Burma Micro-plate boundaries in the eastern part of the Bay of Bengal pose potential threats of tsunami for the coast of Odisha. However, the city, being about 40 km from coast, is not prone to Tsunami.Taking into consideration the growth in the city, the following measures are recommended:For urban flood management:Remove encroachment of natural drains as this helps in mitigating flood/ water logging problem of the cityDevelop and connect storm water network for the entire city including peripheral areas of the cityDevelop high resolution (preferably 0.5 m) Digital Elevation Model (DEM), which will be helpful to model and predict city flooding/water-logging accurately at sub-ward level and for planning mitigation measures.Periodically clean existing storm drains, which are clogged due to waste dumping and indiscriminate developmental activitiesImprove the existing solid-waste disposal system and enforce non-dumping of solid waste in drainsThe service delivery of the city administration, especially the solid waste management, sewerage network and public transport system should also take into consideration population growth of the city in future.Heat wave adaptation and mitigation measures:Though Bhubaneswar city has good cover of trees and vegetation, however, in view of the future growth of the city and predicted increase in temperature due to impact of climate change, the following measures are recommended for heat-wave adaptation and mitigation:City administration should develop a ward-level plan to check on vulnerable populations during heat waves, especially the elderly and poor.Additionally, city administration should arrange for portable water tanks in the event of heat waves.Create awareness among communities towards “Green buildings” 2While revising building codes for residential buildings, it is also important to consider the heat wave risk in the city. The design specifications should take into account guidelines on the design of green buildingsBuilding owners should be encouraged to use heat-reflecting material on roof-tops of existing buildingsGreen building designs should be adopted for government and public buildingsGreen cover should be further improved in the city in a phased mannerIncrease awareness in people to take pre-emptive measures during heat waves, for example, drinking enough water, avoiding alcohol consumption, etc. and in understanding warning symptoms of heat exhaustion and how best to keep cool.Training masons for constructing buildings following building codes and design specifications that cover features of green buildingsHealth is a key sector that needs priority considerations:Public awareness for improving hygiene and sanitation.Monitoring of commercial eating places to enforce quality standards and ensuring good supply of quality drinking waterImparting hygiene and sanitation education in schoolsDesilting drains to avoid water logging during rainy seasonLand use planning needs to take into consideration water logging issues during and after construction and development activitiesCoordinate with the railways and PWD to regularly fumigate railway yards and trains in train yards, particularly during rainy seasonsThe drinking water supply department to the city should test water system for adequate chlorination levels and for bacterial and viral countsInspection across the City to identify potential mosquito breeding grounds and take necessary steps before and during rainy seasonLand use and infrastructure development plans of the city need to take into consideration the short and long- term climate change trends:Low-lying areas of city can be best protected from water logging by developing suitable drainage system. The storm water drainage system of the city need to be developed taking into consideration the flood scenarios and the rainfall variation trends based on climate change scenarios.The city Municipality and Bhubaneswar Development Authority has some GIS data of the city. ORSAC and OSDMA are other State agencies who have/are developing GIS data for the entire Odisha state. These agencies should develop the Utility network layers (electricity network, drinking water network, storm water network, sewerage network, and communication network) in GIS platform to help various decision makers to integrate DRR activities. There should be a central database, which is accessible to various departments through defined data sharing policiesThe city needs to have a mechanism to develop disease incidence data from both government and private hospitals. This can be done through an online module in the city portal where access can be given to users (government and private hospitals) to enter tested and positively identified cases at their institutions with their spatial locations. Similar to birth and death registry, registering disease incidence for identified diseases needs to be made mandatory.Health contingency planning should be based on disease incidence dataDamage assessment reports need to follow the format developed and circulated by NDMA and need to be decentralized. In the case of the City, it should be at ward level.Mobile based applications can be developed for ward officials to make online entry of damage information.The city master plan needs to consider hazard risks from various natural hazards and integrate mitigation measures:City, with the support of the political representatives, needs to enforce land use zoning and building codes based on hazard and risk mapsImplement incentives and disincentives for climate proofing – tax subsidies for houses with climate proofing and disincentives like climate risk penalties for people encroaching hazard prone areas.Awareness of political representatives will help regulate community encroachment in hazard prone areasAs a medium and long-term measure, the city should build a storm water drainage system for entire city to avoid urban flash floods/water-loggings.Source: LINKIf we don’t act now, it will be over soon!It’s now or never.Let us not waste the ‘planned city’ tag so easily…

Electronic Data Interchange (EDI) is the computer-to-computer exchange of business documents in a standard electronic format between business partners.An EDI document is comprised of data elements, segments and envelopes that are formatted according to the rules of a particular EDI standard.so its uses a list of codes for standard proceduressome of them areEDI 102 – Associated DataEDI 242 – Data Status TrackingEDI 815 – Cryptographic Service MessageEDI 864 – Text MessageEDI 868 – Electronic Form StructureEDI 993 – Secured Receipt or AcknowledgmentEDI 997 – Functional AcknowledgmentEDI 999 – Implementation AcknowledgmentX12F FinanceEDI 130 – Student Educational Record (Transcript)EDI 131 – Student Educational Record (Transcript) AcknowledgmentEDI 132 – Human Resource InformationEDI 133 – Educational Institution RecordEDI 135 – Student Aid Origination RecordEDI 138 – Education Testing and Prospect Request and ReportEDI 139 – Student Loan Guarantee ResultEDI 144 – Student Loan Transfer and Status VerificationEDI 146 – Request for Student Educational Record (Transcript)EDI 147 – Response to Request for Student Educational Record (Transcript)EDI 155 – Business Credit ReportEDI 188 – Educational Course InventoryEDI 189 – Application for Admission to Educational InstitutionsEDI 190 – Student Enrollment VerificationEDI 191 – Student Loan Pre-Claims and ClaimsEDI 197 – Real Estate Title EvidenceEDI 198 – Loan Verification InformationEDI 199 – Real Estate Settlement InformationEDI 200 – Mortgage Credit ReportEDI 201 – Residential Loan ApplicationEDI 202 – Secondary Mortgage Market Loan DeliveryEDI 203 – Secondary Mortgage Market Investor ReportEDI 205 – Mortgage NoteEDI 206 – Real Estate InspectionEDI 245 – Real Estate Tax Service ResponseEDI 248 – Account Assignment/Inquiry & Service/StatusEDI 259 – Residential Mortgage Insurance Explanation of BenefitsEDI 260 – Application for Mortgage Insurance BenefitsEDI 261 – Real Estate Information RequestEDI 262 – Real Estate Information ReportEDI 263 – Residential Mortgage Insurance Application ResponseEDI 264 – Mortgage Loan Default StatusEDI 265 – Real Estate Title Insurance Services OrderEDI 266 – Mortgage or Property Record Change NotificationEDI 810 – InvoiceEDI 811 – Consolidated Service Invoice/StatementEDI 812 – Credit/Debit AdjustmentEDI 814 – General Request, Response or ConfirmationEDI 819 – Joint Interest Billing and Operating Expense StatementEDI 820 – Payment Order/Remittance AdviceEDI 821 – Financial Information ReportingEDI 822 – Account AnalysisEDI 823 – LockboxEDI 824 – Application AdviceEDI 827 – Financial Return NoticeEDI 828 – Debit AuthorizationEDI 829 – Payment Cancellation RequestEDI 831 – Application Control TotalsEDI 833 – Mortgage Credit Report OrderEDI 844 – Product Transfer Account AdjustmentEDI 849 – Response to Product Transfer Account AdjustmentEDI 872 – Residential Mortgage Insurance ApplicationEDI 880 – Grocery Products InvoiceX12G GovernmentEDI 103 – Abandoned Property FilingsEDI 105 – Business Entity FilingsEDI 113 – Election Campaign & Lobbyist ReportingEDI 149 – Notice of Tax Adjustment or AssessmentEDI 150 – Tax Rate NotificationEDI 151 – Electronic Filing of Tax Return Data AcknowledgmentEDI 152 – Statistical Government InformationEDI 153 – Unemployment Insurance Tax Claim or Charge InformationEDI 154 – Secured Interest FilingEDI 157 – Notice of Power of AttorneyEDI 158 – Tax Jurisdiction SourcingEDI 175 – Court and Law Enforcement NoticeEDI 176 – Court SubmissionEDI 179 – Environmental Compliance ReportingEDI 185 – Royalty Regulatory ReportEDI 194 – Grant or Assistance ApplicationEDI 195 – Federal Communications Commission (FCC) License ApplicationEDI 196 – Contractor Cost Data ReportingEDI 249 – Animal Toxicological DataEDI 251 – Pricing SupportEDI 280 – Voter Registration InformationEDI 283 – Tax or Fee Exemption CertificationEDI 284 – Commercial Vehicle Safety ReportsEDI 285 – Commercial Vehicle Safety and Credentials Information ExchangeEDI 286 – Commercial Vehicle CredentialsEDI 288 – Wage DeterminationEDI 500 – Medical Event ReportingEDI 501 – Vendor Performance ReviewEDI 511 – RequisitionEDI 517 – Material Obligation ValidationEDI 521 – Income or Asset OffsetEDI 527 – Material Due-In and ReceiptEDI 536 – Logistics ReassignmentEDI 540 – Notice of Employment StatusEDI 561 – Contract AbstractEDI 567 – Contract Completion StatusEDI 568 – Contract Payment Management ReportEDI 650 – Maintenance Service OrderEDI 805 – Contract Pricing ProposalEDI 806 – Project Schedule ReportingEDI 813 – Electronic Filing of Tax Return DataEDI 826 – Tax Information ExchangeEDI 836 – Procurement NoticesEDI 838 – Trading Partner ProfileEDI 839 – Project Cost ReportingEDI 996 – File TransferX12I TransportationEDI 104 – Air Shipment InformationEDI 106 – Motor Carrier Rate ProposalEDI 107 – Request for Motor Carrier Rate ProposalEDI 108 – Response to a Motor Carrier Rate ProposalEDI 109 – Vessel Content DetailsEDI 110 – Air Freight Details and InvoiceEDI 120 – Vehicle Shipping OrderEDI 121 – Vehicle ServiceEDI 125 – Multilevel Railcar Load DetailsEDI 126 – Vehicle Application AdviceEDI 127 – Vehicle Baying OrderEDI 128 – Dealer InformationEDI 129 – Vehicle Carrier Rate UpdateEDI 160 – Transportation Automatic Equipment IdentificationEDI 161 – Train SheetEDI 163 – Transportation Appointment Schedule InformationEDI 204 – Motor Carrier Load TenderEDI 210 – Motor Carrier Freight Details and InvoiceEDI 211 – Motor Carrier Bill of LadingEDI 212 – Motor Carrier Delivery Trailer ManifestEDI 213 – Motor Carrier Shipment Status InquiryEDI 214 – Transportation Carrier Ship. Status MessageEDI 215 – Motor Carrier Pick-up ManifestEDI 216 – Motor Carrier Shipment Pick-up NotificationEDI 217 – Motor Carrier Loading and Route GuideEDI 219 – Logistics Service RequestEDI 220 – Logistics Service ResponseEDI 222 – Cartage Work AssignmentEDI 223 – Consolidators Freight Bill and InvoiceEDI 224 – Motor Carrier Summary Freight Bill ManifestEDI 225 – Response to a Cartage Work AssignmentEDI 227 – Trailer Usage ReportEDI 228 – Equipment Inspection ReportEDI 240 – Motor Carrier Package StatusEDI 250 – Purchase Order Shipment Management DocumentEDI 300 – Reservation (Booking Request) (Ocean)EDI 301 – Confirmation (Ocean)EDI 303 – Booking Cancellation (Ocean)EDI 304 – Shipping InstructionsEDI 309 – Customs ManifestEDI 310 – Freight Receipt and Invoice (Ocean)EDI 311 – Canada Customs InformationEDI 312 – Arrival Notice (Ocean)EDI 313 – Shipment Status Inquiry (Ocean)EDI 315 – Status Details (Ocean)EDI 317 – Delivery/Pickup OrderEDI 319 – Terminal InformationEDI 322 – Terminal Operations and Intermodal Ramp ActivityEDI 323 – Vessel Schedule and Itinerary (Ocean)EDI 324 – Vessel Stow Plan (Ocean)EDI 325 – Consolidation of Goods in ContainerEDI 326 – Consignment Summary ListEDI 350 – Customs Status InformationEDI 352 – U.S. Customs Carrier General Order StatusEDI 353 – Customs Events Advisory DetailsEDI 354 – U.S. Customs Auto. Manifest Archive StatusEDI 355 – U.S. Customs Acceptance/RejectionEDI 356 – U.S. Customs Permit to Transfer RequestEDI 357 – U.S. Customs In-Bond InformationEDI 358 – Customs Consist InformationEDI 359 – Customs Customer Profile ManagementEDI 361 – Carrier Interchange Agreement (Ocean)EDI 404 – Rail Carrier Shipment InformationEDI 410 – Rail Carrier Freight Details and InvoiceEDI 412 – Trailer or Container Repair BillingEDI 414 – Rail Carhire SettlementsEDI 417 – Rail Carrier Waybill InterchangeEDI 418 – Rail Advance Interchange ConsistEDI 419 – Advance Car DispositionEDI 420 – Car Handling InformationEDI 421 – Estimated Time of Arrival & Car SchedulingEDI 422 – Equipment OrderEDI 423 – Rail Industrial Switch ListEDI 424 – Rail Carrier Services SettlementEDI 425 – Rail Waybill RequestEDI 426 – Rail Revenue WaybillEDI 429 – Railroad Retirement ActivityEDI 431 – Railroad Station Master FileEDI 432 – Rail DeprescriptionEDI 433 – Railroad Reciprocal Switch FileEDI 434 – Railroad Mark Register Update ActivityEDI 435 – Standard Transportation Commodity Code MasterEDI 436 – Locomotive InformationEDI 437 – Railroad Junctions & Interchanges ActivityEDI 440 – Shipment WeightsEDI 451 – Railroad Event ReportEDI 452 – Railroad Problem Log Inquiry or AdviceEDI 453 – Railroad Service Commitment AdviceEDI 455 – Railroad Parameter Trace RegistrationEDI 456 – Railroad Equipment Inquiry or AdviceEDI 460 – Railroad Price Distribution Request or ResponseEDI 463 – Rail Rate ReplyEDI 466 – Rate RequestEDI 468 – Rate Docket Journal LogEDI 470 – Railroad ClearanceEDI 475 – Rail Route File MaintenanceEDI 485 – Ratemaking ActionEDI 486 – Rate Docket ExpirationEDI 490 – Rate Group DefinitionEDI 492 – Miscellaneous RatesEDI 494 – Rail Scale RatesEDI 601 – U.S. Customs Export Shipment InformationEDI 603 – Transportation Equipment RegistrationEDI 715 – Intermodal Group Loading PlanEDI 854 – Shipment Delivery Discrepancy Info.EDI 858 – Shipment InformationEDI 859 – Freight InvoiceEDI 920 – Loss or Damage Claim – Gen. CommoditiesEDI 924 – Loss or Damage Claim – Motor VehicleEDI 925 – Claim TracerEDI 926 – Claim Status Report and Tracer ReplyEDI 928 – Automotive Inspection DetailEDI 980 – Functional Group TotalsEDI 990 – Response to a Load TenderEDI 998 – Set CancellationX12M Supply ChainEDI 101 – Name and Address ListsEDI 140 – Product RegistrationEDI 141 – Product Service Claim ResponseEDI 142 – Product Service ClaimEDI 143 – Product Service NotificationEDI 159 – Motion Picture Booking ConfirmationEDI 170 – Revenue Receipts StatementEDI 180 – Return Merchandise Authorization & NotificationEDI 244 – Product Source InformationEDI 290 – Cooperative Advertising AgreementsEDI 503 – Pricing HistoryEDI 504 – Clauses and ProvisionsEDI 620 – Excavation CommunicationEDI 625 – Well InformationEDI 753 – Request For Routing InstructionsEDI 754 – Routing InstructionsEDI 816 – Organizational RelationshipsEDI 818 – Commission Sales ReportEDI 830 – Planning Schedule w/ Release CapabilityEDI 832 – Price/Sales CatalogEDI 840 – Request for QuotationEDI 841 – Specifications/Technical InformationEDI 842 – Nonconformance ReportEDI 843 – Response to Request for QuotationEDI 845 – Price Authorization Acknowledgment/StatusEDI 846 – Inventory Inquiry/AdviceEDI 847 – Material ClaimEDI 848 – Material Safety Data SheetEDI 850 – Purchase OrderEDI 851 – Asset ScheduleEDI 852 – Product Activity DataEDI 853 – Routing and Carrier InstructionEDI 855 – Purchase Order AcknowledgmentEDI 856 – Ship Notice/ManifestEDI 857 – Shipment and Billing NoticeEDI 860 – Purchase Order Change Request – Buyer InitiatedEDI 861 – Receiving Advice/Acceptance CertificateEDI 862 – Shipping ScheduleEDI 863 – Report of Test ResultsEDI 865 – Purchase Order Change Acknowledgment/Request – Seller InitiatedEDI 866 – Production SequenceEDI 867 – Product Transfer and Resale ReportEDI 869 – Order Status InquiryEDI 870 – Order Status ReportEDI 873 – Commodity Movement ServicesEDI 874 – Commodity Movement Services ResponseEDI 875 – Grocery Products Purchase OrderEDI 876 – Grocery Products Purchase Order ChangeEDI 877 – Manufacturer Coupon Family Code StructureEDI 878 – Product Authorization/De-authorizationEDI 879 – Price InformationEDI 881 – Manufacturer Coupon Redemption DetailEDI 882 – Direct Store Delivery Summary InformationEDI 883 – Market Development Fund AllocationEDI 884 – Market Development Fund SettlementEDI 885 – Retail Account CharacteristicsEDI 886 – Customer Call ReportingEDI 887 – Coupon NotificationEDI 888 – Item MaintenanceEDI 889 – Promotion AnnouncementEDI 890 – Contract & Rebate ManagementEDI 891 – Deduction Research ReportEDI 893 – Item Information RequestEDI 894 – Delivery/Return Base RecordEDI 895 – Delivery/Return Acknowledgment or AdjustmentEDI 896 – Product Dimension MaintenanceEDI 940 – Warehouse Shipping OrderEDI 943 – Warehouse Stock Transfer Shipment AdviceEDI 944 – Warehouse Stock Transfer Receipt AdviceEDI 945 – Warehouse Shipping AdviceEDI 947 – Warehouse Inventory Adjustment AdviceX12N InsuranceEDI 100 – Insurance Plan DescriptionEDI 111 – Individual Insurance Policy & Client Info.EDI 112 – Property Damage ReportEDI 124 – Vehicle DamageEDI 148 – Report of Injury, Illness, or IncidentEDI 186 – Insurance Underwriting Requirements ReportingEDI 187 – Premium Audit Request and ReturnEDI 252 – Insurance Producer AdministrationEDI 255 – Underwriting Information ServicesEDI 256 – Periodic CompensationEDI 267 – Individual Life Annuity & Disability ApplicationEDI 268 – Annuity ActivityEDI 269 – Health Care Benefit Coordination VerificationEDI 270 – Eligibility, Coverage or Benefit InquiryEDI 271 – Eligibility, Coverage or Benefit InformationEDI 272 – Property and Casualty Loss NotificationEDI 273 – Insurance/Annuity Application StatusEDI 274 – Health Care Provider InformationEDI 275 – Patient InformationEDI 276 – Health Care Claim Status RequestEDI 277 – Health Care Information Status NotificationEDI 278 – Health Care Services Review InformationEDI 362 – Cargo Insurance Advice of ShipmentEDI 834 – Benefit Enrollment and MaintenanceEDI 835 – Health Care Claim Payment/AdviceEDI 837 – Health Care Claim

Harvard Business School Brief CasesAccountingBiovail Corporation: Revenue Recognition and FOB Sales AccountingBiovail Corporation, a major Canadian pharmaceutical company, announces that it will miss its quarterly earnings target by $25 to $45 million, blaming $10 to $15 million of the shortfall on a truck accident that occurred on the last day of the quarter. Explores the concepts of revenue recognition, the ethics of earnings management, relationships with analysts, and the enforcement role of the SEC.Danshui Plant No. 2A plant in southern China has a contract to assemble 2.4 million Apple iPhones. Three months into the contract, the plant is operating at a loss. 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Jill, the case demonstrates what goodwill is, how it originates, how it is measured at acquisition, and how it is amortized or impaired.FinanceBlaine Kitchenware: Capital StructureIn response to an unsolicited takeover, a kitchen appliance maker contemplates using excess liquidity and additional borrowing for a stock repurchase. The company must determine the effects of increasing leverage on the cost of capital, firm value, and share price.Ceres Gardening Company: Funding Growth in Organic ProductsAn aggressive player in the organic gardening industry offers steep discounts and vendor financing to its retailers in an effort to increase market penetration. Students analyze the company's financial statements and make projections.Flash Memory, Inc.A small firm in the computer and electronic device memory market must invest heavily in new product development to stay competitive. 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This case can be used as a capstone valuation exercise for first-year MBA students in an introductory finance course.Winfield Refuse Management: Raising Debt vs. EquityA small, publicly traded company specializing in non-hazardous waste management considers a major acquisition in the Midwestern U.S. The chief financial officer wants the company to reconsider a long-standing policy to avoid long term debt and fund the acquisition through a bond issue.General ManagementApplied Research Technologies, Inc.: Global Innovation's ChallengesStudents analyze the decisions and the leadership styles of both a unit manager and a division VP of ART, Inc., an organization whose culture of innovation has spawned many successful brands—but this same culture might also be putting one division and its leader at risk.Calveta Dining Services, Inc.: A Recipe for Growth?Calveta Dining Services enjoyed three decades of growth under its founder Antonio Calveta. Now that Antonio is retired, can his son Frank carry out Antonio's directive to double revenue within five years while still maintaining Calveta's distinctive pro-employee culture?Clayton Industries: Peter Arnell, Country Manager for ItalyIn Italy, the new country manager of a U.S.-based HVAC company is under pressure to solve a range of problems that thwart the home office's strategic plans. 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After a failed joint product development effort with its parent company in the U.S., is the Bella Bangalore team ready to launch a new product and if so, which project should it choose?Kent Chemical: Organizing for International GrowthWith a global expansion strategy placing increasing demands on his organization, the president of Kent Chemical International is proposing a third reorganization effort after two failed attempts to better align his business with its U.S.-based parent company.Levendary Cafe: The China ChallengeLevendary Cafe has grown from a small Colorado-based restaurant into a $10 billion business with international expansion plans. Despite its solid track record, Wall Street is nervous about Levendary and its new CEO, Mia Foster. Foster is working hard to prove herself worthy of the job and her first order of business is to address concerns about the Levendary Chinese expansion plan.Meli MarineAn inter-Asian container shipping company is facing an important strategic decision after an interesting acquisition opportunity presents itself— if the board purchases larger ships, should they enter the global Asian-North American shipping business?United Cereal: Lora Brill's Eurobrand ChallengeThe European division for a multinational breakfast foods company prepares to launch a new cereal product. The VP for the division must decide whether to make the new cereal the first branded cereal product for the European division and how to create an organizational structure to support the new product strategy.MarketingAlpen Bank: Launching the Credit Card in RomaniaAlpen Bank considers whether to launch a credit card business in Romania. The firm rejected the idea several years earlier because of poor economic conditions in Romania. However, the country is emerging from a recession and incomes are rising along with disposable income. Students decide whether to launch the new business and how to acquire new customers.Atius GolfA maker of high-performance golf balls considers introducing a new product line called Elevate to appeal to casual golfers. The new line will be available through "off-course" specialty stores and big box retailers at lower price. The board of directors is divided on whether to support the decision.Atlantic Computer: A Bundle of Pricing OptionsAtlantic Computer, a leading player in the high-end server market, has developed a new server, the Tronn, and a software tool, called the "Performance Enhancing Server Accelerator," or PESA, that allows the Tronn to perform up to four times faster than its standard speed. How should Atlantic price the Tronn and PESA?Brannigan Foods: Strategic Marketing PlanningThe vice president and general manager of the soup division is concerned about declining sales and profitability. Hoping to reverse the trends, he asks 4 managers to review an analysis of the soup industry and recommend a turnaround strategy. Students must perform a quantitative analysis of each proposal before making a final recommendation.Classic Knitwear and Guardian: A Perfect Fit?In response to shareholder demands for margin improvements, the CMO of Classic Knitwear, a private-label non-fashion knitwear manufacturer, considers partnering with another company to produce a new line of high-margin, insect-repellant clothing.Clean Edge Razor: Splitting Hairs in Product PositioningA health and beauty manufacturing company launches a new technologically advanced vibrating razor into the highly competitive men's market for shaving products. The product manager struggles with positioning the product either as a "niche" razor for the high-end market or as a mainstream razor for the average consumer.Cottle-Taylor: Expanding the Oral Care Group in IndiaThe director for oral care products in India develops a marketing plan to support 20% growth in India but her boss wants to see 30% growth. To reach the revised goal, she must develop a new marketing plan while considering many factors including the regional differences between rural and urban consumers and the level of acceptance for modern dental standards across India.Culinarian Cookware: Pondering Price PromotionFaced with ambiguous results from a previous price promotion, Culinarian must decide if a new promotion will damage its premium brand or improve brand awareness and stimulate sales. What role should price promotion play in the company's sales growth goals?The Fashion ChannelThe new Senior Vice President of Marketing for The Fashion Channel is preparing to recommend a change in the company's traditional marketing approach by introducing a market segmentation program. Students must evaluate consumer research results, calculate financial scenarios, and make their own recommendation.Flare Fragrances Company, Inc: Analyzing Growth OpportunitiesFlare Fragrances experiences a decline in annual sales growth and considers introducing a new line of perfume or expanding distribution. Students study a wide range of factors including brand management, consumer demographics, product positioning, and pricing.Giant Consumer Products: The Sales Promotion Resource Allocation DecisionIn an effort to boost sagging sales, the Frozen Food Division undertakes a risky trade promotion. Focuses on cannibalization, brand equity erosion, and strategic channel issues.Harrington Collection: Sizing Up the Active-Wear MarketIn the wake of slumping sales and sagging profit margins, a leading manufacturer and retailer of high-end women's apparel must decide whether to expand into the high-growth active-wear market. The case explores the financial implications, assesses trade and competitor reactions, considers the risks, and determines whether the company's Vigor division will be able to successfully launch and manage a new product line.Launching Krispy Natural: Cracking the Product Management CodeA market leader for the sweet snack market wants to enter the salty snacks market with a reinvented line of premium crackers. Market test results exceed expectations in one city and fall short in 3 others. The marketing director must interpret the test market results, consider possible competitive response, and develop a recommendation for a national rollout.Manchester Products: A Brand Transition ChallengeManchester, a furniture company, has acquired an extremely powerful brand but can use its name for only three years-so the VP of Marketing must design a plan that transitions the new brand's power back to the company. The case examines decision-making related to brand equity, communications, and other aspects of marketing strategy.MedNet.com Confronts "Click-Through" CompetitionIn January 2007, "MedNet.com" is a leading website that provides science-based health information free of charge to online visitors. Its business model relies on advertising sales, primarily to pharmaceutical companies. In the face of fierce advertising competition, MedNet is forced to defend this model. However, in defending the value MedNet delivers, company executives may be building the case for why niche sites may be a better investment for the advertiser's budget.Metabical: Positioning and Communications Strategy for a New Weight Loss DrugThe marketing director at a pharmaceutical company must carefully consider the positioning and communications strategy for the launch a new weight-loss drug. Poor positioning of the drug in the highly competitive market for weight-loss solutions could spell disaster.Metabical: Pricing, Packaging, and Demand Forecasting Recommendations for a New Weight-Loss DrugA pharmaceutical company develops a new weight loss drug called Metabical. The senior marketing manager explores three different pricing models and considers the effects on profitability before making a final recommendation.Mountain Man Brewing Co.: Bringing the Brand to LightMountain Man Beer Company brews just one beer, Mountain Man Lager, known as "West Virginia's beer," popular among blue-collar workers. When the company experiences declining sales, the CEO considers launching a new beer, Mountain Man Light, in the hope of attracting younger drinkers. Mountain Man Lager's brand equity is a key asset for the company. Will Mountain Man Light enhance, detract from, or irreversibly damage the brand?Natureview FarmNatureview Farm, a Vermont-based producer of organic yogurt with $13 million in revenues, is the leading national brand sold into natural foods stores. When the company faces financial pressure to increase revenues to $20 million due to a planned exit by its venture capital investors, the VP of marketing must decide whether to expand into the supermarket channel.Olympic Rent-A-Car U.S.: Customer Loyalty BattlesA rental car company must decide how to respond after a competitor changes its loyalty rewards program. Marketing and operations managers review the firm's financial performance and the current loyalty reward program as they consider their options.P.V. Technologies, Inc.: Were They Asleep at the Switch?A leading manufacturer of photovoltaic inverters used in solar energy technology receives a bad evaluation from its largest customer. The company must consider the consequences to its reputation while considering among four possible responses to the situation.Reed Supermarkets: A New Wave of CompetitorsThe marketing VP at a high-end, conventional supermarket chain is concerned about increased competition from dollar stores and limited-assortment stores offering very low price points. She must decide how to change the current marketing and positioning plan to increase market share.Reliance Baking Soda: Optimizing Promotional SpendingThe new Domestic Brand Director needs to create a marketing budget that delivers a profit increase of 10%, weighing the value of advertising, price increases, and the role of the brand within the company. Students are expected to create and defend a similar budget.Rosewood Hotels and Resorts: Branding to Increase Customer Profitability and Lifetime ValueRosewood Hotels & Resorts is a small firm running 12 individually branded luxury properties. Its new leadership is contemplating whether the firm should significantly increase the prominence of the corporate identity, making Rosewood a corporate brand. Students must calculate how customer lifetime value would be affected by a shift from individual branding to corporate branding.Saxonville Sausage CompanySaxonville Sausage, a $1.5 billion manufacturer of pork sausage products, is experiencing financial stress because its leading product lines have lately produced declining revenues-except an Italian sausage named Vivio, which has recently experienced a significant increase in revenues, as has the entire Italian sausage category nationwide. What steps should the company take to expand Vivio into a powerful national brand?Soren Chemical: Why Is the New Pool Product Sinking?Soren Chemicals launches a new water clarifier for residential swimming pools called Coracle and is surprised by poor sales. Coracle is chemically similar to the company's highly successful water clarifier for large pools at recreational facilities and offers the same superior product performance. The marketing manager suspects the go-to-market strategy may be flawed but can she diagnose the problem before the end of the selling season?The Springfield Nor'easters: Maximizing Revenues in the Minor LeaguesThe marketing director of a new minor-league baseball team must design, conduct, and then interpret survey research to determine optimal ticket pricing that will yield large attendance figures and contribute to the owner's goal of breaking even in the first year of play. The pricing assignment becomes more challenging when other variables like concessions revenue are considered. Students are asked to complete a quantitative assignment as part of case analysis, and they must also grapple with less quantifiable factors.TruEarth Healthy Foods: Market Research for a New Product IntroductionTruEarth Healthy Foods wants to build on its successful introduction of fresh whole grain pasta by introducing a similar product concept for pizza. Acting as brand managers, students analyze the data and decide whether to bring the new product to market.Operations ManagementAIC Netbooks: Optimizing Product AssemblyA manufacturer of printed circuit boards diversifies it product portfolio by launching its own line of mobile consumer electronics. After three months of production, the production manager must consider ways to increase efficiency and lower costs.Baria Planning Solutions, Inc.: Fixing the Sales ProcessA consulting firm that specializes in using spend analysis to help companies identify savings is concerned about the disappointing performance of the sales team in signing up new clients. The sales director must analyze the current process flow to identify the problems facing the sales organization.Bayonne Packaging, Inc.A printer and paper converter specializes in delivering innovative packaging solutions for its customers. Despite tripling sales, the firm posted its first loss in over 10 years. The VP of Operations must analyze the production process and recommend improvements.Bergerac Systems: The Challenge of Backward IntegrationA manufacturer of diagnostic instruments for veterinary practices relies on two suppliers for the plastic cartridges used for a range of blood and blood chemistry tests. The CEO is concerned about inconsistent deliveries and considers acquiring one of the suppliers or expanding existing capacity.FoldRite Furniture Company: Planning to Meet a Surge in DemandFoldRite improves manufacturing quality and efficiency by developing stylish, environmentally friendly products. Now a new plan is needed to meet high demand, control manufacturing and inventory costs, and mitigate risk.The Morrison CompanyA developer and manufacturer of radio frequency identification tags (RFID) experiences a dramatic increase in sales over the past year. The increase exacerbates existing manufacturing problems and has led to increased shipping delays and inadequate inventory on hand.Scientific Glass Incorporated: Inventory ManagementScientific Glassware provides specialized glassware for laboratory and research facilities. Excess inventory is tying up extra capital needed to fund the company's expansion plans. The inventory manager is tasked with developing a more effective strategy for managing inventory.Organizational BehaviorAndrew Ryan at VC BrakesAndrew Ryan's excitement over a change initiative at VC Brakes turns to concern when organizational challenges surface. A subsequent restructuring puts him on the wrong side of politics and he must decide whether to leave or stay with the losing initiative.BoldFlash: Cross-Functional Challenges in the Mobile DivisionA new leader makes organizational changes to improve the product development process, but the changes may not go far enough.Campbell and Bailyn's Boston Office: Managing the ReorganizationCompetitive pressures drive organizational changes at a securities brokerage firm, with serious potential consequences for customers, employees, and the firm as a whole.Engstrom Auto Mirror Plant: Motivating Through Good and Bad TimesA plant manager confronts morale issues when, on the heels of an industry downturn, an incentive program stops producing payouts that employees have come to expect.Jamie Turner at MLI, Inc.Set in an industrial lighting company, this Brief Case describes the evolution of an interpersonal mismatch between a previously successful manager, Jamie Turner, and his new boss.Johannes Linden: Managing the Global Executive CommitteeIn the wake of an unexpected drop in manufacturing costs, the director of a large Swiss appliance manufacturer must convince his Global Executive Committee to revise revenue forecasts and sales targets for the upcoming year.Kay Sunderland: Making the Grade at Attain LearningAccount manager Kay Sunderland is surprised that her colleague Mike Morgan is potentially jeopardizing an important account by ignoring their employer's communication policy. Sunderland must decide how to handle the situation with both the client and her colleague Morgan.Martha Rinaldi: Should She Stay or Should She Go?Martha Rinaldi has been an assistant product manager at leading beverage company Potomac Waters since graduating from business school. Rinaldi is frustrated by her relationships with her boss and a close co-worker.MediSys Corp.: The IntensCare Product Development TeamMedical equipment maker MediSys is developing an innovative system for monitoring intensive care patients. Six months into the project, the product development team struggles through significant problems with design, schedule, a large competitive threat, and their own group dynamics.RL Wolfe: Implementing Self-Directed TeamsPlastic pipe manufacturer RL Wolfe introduces the concept of self-directed teams (SDTs) to its Corpus Christi plant in 2004. By 2007, Corpus Christi is outperforming the firm's other plants, and the production director seeks to understand which aspects of SDTs are working, which are not, and whether the other plants might be persuaded to accept the SDT approach.Ron Ventura at Mitchell Memorial HospitalStar vascular surgeon Ron Ventura's contract is up for renewal. He has improved the vascular surgery practice and generated much new case flow but is abrasive. How should his boss approach the upcoming performance feedback interview?Teaching Note available.Stone Finch, Inc.: Young Division, Old DivisionTo stimulate innovation and hasten growth in a young technology solutions division, an aggressive CEO milks the firm's cash cow, an old manufacturing unit. That unit soon faces key employee departures and sinking morale - and the newer unit runs into similar difficulties.TerraCog Global Positioning Systems: Conflict and Communication on Project AerialWhen a new product launch is threatened by cost problems, the firm's units are unable to come together and make a critical decision and a young executive must lead them forward.Thomas Green: Power, Office Politics, and a Career in CrisisA promising career appears to be headed off the rails as conflict deepens between a young marketing manager and his boss. Can this career be saved?Treadway Tire Company: Job Dissatisfaction and High Turnover at the Lima PlantLine foremen in a manufacturing plant are caught in the middle of an adversarial relationship between workers and management.SalesDesigns by Kate: The Power of Direct SalesThe sales representatives at Designs by Kate sell private-label jewelry at hosted parties. They also recruit, train, and manage teams of new sales reps. Sales have started to decline and the company must revisit the commission structure to determine if it is still effective.Service ManagementComfort Class Transport: Does Customer Service Need an Overhaul?Customer satisfaction with vehicles and drivers at a chauffeured limousine transport company is high and management has plans to expand the company into new markets. However, underperformance in the customer service call center could threaten the company's future.Delwarca Software Remote Support UnitA software firm provides telephone support for customers facing complex software integration issues. The manager of the remote support unit implements a new call triage process that fails to decrease customer waiting times and overall dissatisfaction. He must analyze the process and make recommendations for improvement.Playa Dorada Tennis Club: Expansion StrategyPlaya Dorada Beach & Resort in Boca Raton, Florida faces a growing seasonal demand for tennis services. The director of the tennis operations analyzes court capacity and pricing structure as he considers plans for expansion.Porcini's Pronto: "Great Italian cuisine without the wait!"Looking for expansion opportunities, a chain of full-service Italian restaurants considers launching a new chain of lower-cost, limited-menu restaurants. The vice president of marketing must develop the concept and also analyze three expansion strategies before the project can be approved.WrapItUp: Developing a New Compensation PlanA restaurant chain based in California offers made-to-order sandwich wraps using fresh, healthy ingredients. Management pilots a profit-sharing program at two restaurants to address concerns that employee turnover is high, customer satisfaction is decreasing, and revenue growth is flat.