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Somedia
(2022)
In 2018, the legacy business of Somedia AG (Somedia)—traditional media such as newspapers, radio, and TV—was in structural decline. While its business portfolio still delivered positive financial results, it became clear that this would only be the case for a few more years. Susanne Lebrument and Thomas Kundert, the two main figures in charge as this pivotal moment in the firm’s history emerged, tasked themselves with finding new business areas that would secure sustained profitable growth and, thus, compensate the declining legacy business. The firm had a rich history and was a well-respected institution in southeastern Switzerland; as such, Somedia’s existing resources and capabilities would provide points of departure for new business development and diversification. Lebrument and Kundert’s key strategic challenge was to change the current business trajectory toward sustained profitable growth that would compensate for the decline and eventual disappearance of Somedia’s legacy business.
Trendumfrage
(2021)
"Zweiklassengesellschaft"
(2021)
Gemeinwohl gewinnt
(2021)
Public Value
(2021)
Medienorganisationen – insbesondere öffentlich-rechtliche – haben eine hervorgehobene gesellschaftliche Funktion zu erfüllen. Wir stellen hier eine bedürfnisorientierte Public Value-Theorie vor (Meynhardt 2008; 2009), die den Public Value einer Organisation als ihren Beitrag zum Gemeinwohl versteht und auf Basis menschlicher Grundbedürfnisse definiert. Damit ließe sich der gesellschaftliche Wertbeitrag als eine Ziel- und Steuerungsgröße integrieren.
Gute Führung bemisst sich - wir hatten es manchmal vergessen - an einer Haltung, in deren Zentrum der Mensch und die Auswirkungen des eigenen Handelns auf das grössere Ganze stehen. Nicht Macht, Wissen oder Status definieren die Führungsleistung, sondern der Wertbeitrag, den eine Führungskraft in den Augen anderer für andere stiftet. Das ist einer der Kerngedanken des Leipziger Führungsmodells (LFM).
Badekultur in Krisenzeiten
(2022)
Prof. Dr. Timo Meynhardt ist auch 2022 wieder Vorsitzender der Jury des Public Value Awards für das öffentliche Bad der DGfdB. Er blickt zurück auf die bisherigen Wettbewerbe zum Gemeinwohlbeitrag der öffentlichen Bäder, hebt dabei aber die besonderen Herausforderungen der Hallen- und Freibäder in der Pandemiezeit hervor – deren kreative Bewältigung auch, aber nicht nur in die Bewerbung um den jetzt ausgelobten Public Value Award für das öffentliche Bad einfließt.
Panthera Inc is a Toronto-based producer of sports apparel, comparable in size to leading multinationals in the industry, such as Nike or Adidas. Challenged by several external stakeholders, Panthera Inc has to reconsider the materiality of information for several aspects of its financial and non-financial performance and align its disclosure strategy accordingly. The case is modular in structure and designed for use by accounting faculties. Part I requires to evaluate the materiality of several notes to the financial statements according to IFRS. In Part II, the company faces external pressure to introduce sustainability reporting, leading it to conduct a materiality analysis according to GRI. Part III sees the management considering the future reporting strategy of Panthera Inc, with Integrated Reporting in line with the IIRC being one possible option. Thus, throughout the case, students are confronted with materiality definitions from different reporting practices and the opportunity to practice their application.
The trivago way
(2018)
trivago is a leading travel meta-portal with EUR 754 million in revenue and a double-digit profit margin in 2016. Since its inception in 2004 and especially since 2009, the company's founders have realized impressive growth rates with revenue doubling nearly every year. As of 2016, the company had more than 1,200 employees and offered access to more than 1.3 million hotels in 190 countries. At the end of 2016, trivago carried out an IPO on the NASDAQ stock exchange. For trivago's founders, the goal of not 'becoming corporate' had been a core premise for building the company. The task had been easy when trivago was still a small start-up, but its rapid growth made preserving the company's entrepreneurial capacity an increasingly challenging task: Would trivago be able to remain the entrepreneurial, driven company the founders had built and loved? The case targets MS, MA, and MBA students studying strategy, organizational behavior, entrepreneurship, and innovation management. It is also appropriate for discussions in executive-education programs (eg, lectures focused on corporate transformation and drivers of change). Read about the case: https://www.thecasecentre.org/educators/ordering/selecting/featuredcases/trivago>https://www.thecasecentre.org/educators/ordering/selecting/featuredcases/trivago
Marketing
(2019)
Dieses bewährte Standardwerk liefert Studierenden im Bachelor- und Masterprogramm sowie Praktikern umfassende Grundlagen des Marketingmanagements und widmet sich eingehend allen neuen Entwicklungen der marktorientierten Unternehmensführung. In der 13. Auflage wurden alle Kapitel überarbeitet. Insbesondere wurden neue Entwicklungen im digitalen Marketing umfassend berücksichtigt. Die Autoren zeigen u.a. die Auswirkungen der Digitalisierung auf die Customer Journey und erläutern neue Methoden der digitalen Informationsgewinnung (Big Data). Der Marketing-Mix wurde um Abschnitte zur Preisgestaltung im Internet, zur Multichannel-Distribution und zur digitalen Kommunikation ergänzt, während die Themenfelder Customer-Relationship-Management (CRM), Beschwerde- und Key Account-Management sowie Corporate Social Responsibility (CSR) erstmals Einzug in den Lehrbuchklassiker erhalten. Mit diesem umfassenden Blick auf das Marketing wird die neue Auflage ihrem Ruf als "Bibel des Marketings" (w & v - werben und verkaufen) weiterhin gerecht.
Das Leipziger Führungsmodell
(2019)
Das Leipziger Führungsmodell ist ein mehrdimensionaler Orientierungsrahmen, der sich an Studierende und Führungskräfte richtet. Er kann auf verschiedene Organisationsgrößen und -arten in unterschiedlichen Branchen wie auch in öffentlichen Organisationen angewendet werden.
Im Mittelpunkt stehen vier zeitlose Führungsfragen:
- Verfolgen wir ein übergeordnetes Ziel? (Purpose)
- Denken und handeln wir unternehmerisch? (Unternehmergeist)
- Ist unser Handeln legitim? (Verantwortung)
- Sind wir effektiv? (Effektivität)
Neu (im Sinne einer Wiederbesinnung) daran ist die konsequente Verknüpfung von Sinn- und Wertfragen mit den strategischen und operativen Aufgaben unternehmerischer Tätigkeit. Mit dem Modell geht auch die Überzeugung einher, wonach es in einer grundsätzlich nicht beherrschbaren Welt darauf ankommt, handlungsfähig zu bleiben und eine Haltung auszubilden, wonach die Führungskraft sich über einen Wertbeitrag und nicht über Status, Wissen oder Macht definiert.
Haniel
(2019)
The case depicts the tension loaded conflict the 260-year-old German family-equity company Franz Haniel & Cie. GmbH (Haniel) deals with: On the one hand, there is the value system of a family-owned company with family members committed to the values of the 'honorable businessman' and on the other hand there is a company trying to build a diversified portfolio with the professionalism of a private-equity iestor. Haniel’s mission 'Enhancing value - living out values' truly creates tension.
Corporate accelerators have become a frequently used form of start-up engagement for established companies. However, little guidance on how to set up such a program based on the specific requirements of a company is available. When Media-Saturn-Holding GmbH, Europe´s leading consumer electronics retailer, decided to create a corporate accelerator, they were faced with a multitude of questions that required a response. The case illustrates which approach the management team surrounding CEO Pieter Haas has taken to develop the company’s own accelerator. In the first part, the case introduces the background and the potential accelerator design options. In the second part, the text discusses the decisions made and the SPACELAB concept_x000D_ Learning objective: The case is appropriate for use in entrepreneurship, strategic management, and innovation management courses in the context of modules or discussions on corporate entrepreneurship and venturing, entrepreneurial strategies, entrepreneurial ecosystems, and managing corporate innovation. The case can be used in undergraduate courses and graduate and MBA courses, as well as executive education courses. The case study has two main learning objectives structured along the two parts of the case: to provide knowledge about the potential design options companies have when setting up a corporate accelerator (part 1) and to understand how and why Media-Saturn has made the decisions they’ve made for their SPACELAB accelerator (part 2).
This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment iolved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3 and fair value accounting. Second, they are asked to account for a business combination by identifying possible input parameters to measure several intangible assets and a contingent liability. Based on their valuation results, they compute the amount of goodwill recognized on the acquisition and assess the effects of their parameter choices on the values of different assets and liabilities. As an optional third task, the case asks students to consolidate the financial statements and evaluate the impact of the acquisition on the financial position of the acquirer.