Set in early 2020, this (B) case provides an update to the (A) case (no. 622-009) and provides additional context regarding the challenges facing Somatus.

Hello Heart, a hypertension management app debated whether to go deep and cover other heart conditions, or to expand its solution to other chronic conditions.

In March 2021, the weather company Tomorrow.io announced a new project to develop satellites equipped with radar for weather monitoring and launch them into Earth's orbit. Company leadership considers execution strategies.

This case explores the accounting treatment for the "rent concessions" offered by lessors to lessees during the Covid-19 pandemic. The protagonist company is Xiabuxiabu Catering Management (China) Holdings Co., Ltd. (Xiabuxiabu or the Group, HKEx: 520). Xiabuxiabu was one of the hot-pot restaurant chains with the highest relevant market share in mainland China. As the Group had been serving retail customers in its retail branches, the newly promulgated "Covid-19 Related Rent Concessions" had a significant impact on lease accounting for its branches. During the pandemic, many lessees had obtained rent concessions granted by lessors in numerous forms, such as a rent payment (lease payment) holiday, a reduction in rent payments for certain period of time, a deferral of rent payments, and a change to the lease term etc. In May 2020, the International Accounting Standards Board (IASB) issued "Covid-19-Related Rent Concessions" as a "practical expedient" to lessees. This expedient came as an "optional" relief to lessees from the mandatory application of IFRS 16. As such, lessees had the option of not accounting for rent concessions as "lease modifications". This greatly simplified lease accounting particularly during the pandemic. Xiabuxiabu had chosen to adopt such an expedient since the financial year 2020.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 1 discusses positioning in a business strategy and the need to clearly define and express that positioning as it is the central dynamic for marketing. Most companies have a positioning, but it may not be well articulated. Problems occur when it's assumed that everybody knows a corporation's positioning; it becomes unclear both internally and externally, and companies can fall into the "everyone does it this way" trap. Product or technology leadership, operational excellence, and customer affinity are described as three positioning strategies an organization could use to differentiate itself; companies should focus on one but be competent in all three. With solid positioning comes a sense of clarity: decision-making improves, employee retention and loyalty increases, and like-minded people are attracted to the business. Strategic positioning addresses who stakeholders think a company is. Marketing must align with a business strategy's positioning to be successful; a case example is offered.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 2 continues the discussion on strategy, this time focusing on business objectives. These goals are typically used to outline an action plan, and they need to be derived from the overall business strategy; examples of strategy-based business objectives are offered. Many companies also develop marketing strategies and objectives; however, there doesn't necessarily need to be a separate marketing strategy since marketing should be working within the business strategy. If there are separate, additional marketing objectives, they need to be in furtherance of business objectives. The strategic marketing pyramid is illustrated as a model of how marketing initiatives connect to business strategy and objectives; each marketing tactic needs to be coordinated and designed to work together. In a competitive market, an organization needs to do its research to support their positioning. Another model is provided to explore the competitive landscape, which can provide insights on where a company is and where it's going as well as guidance on marketing tactics.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 3 explores the need to define how a company fits in the industry landscape and to know the customer's place in the industry structure; these are vital steps in developing effective marketing communications. It is also essential for a company to know exactly who they're selling to; the same product can benefit different people in different ways. Some types of industry organization are described, including the direct model, the distribution model, and tiered structures. Building out from the consumer, a tiered structure typically has four levels: original equipment manufacturers, module/systems companies, component suppliers, and component makers. All of these structures aim to give their company a competitive advantage. Structure matters to marketing because the customer's place in the industry structure affects the importance of particular benefits, such as quality, price, or durability.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 4 examines the concept of a buying team rather than a single buyer. Buying teams are increasingly being used by almost every industry; the more people on a buying team, the more disciplines represented, creating a more difficult challenge for marketing. The RAPID decision model groups members of a buying team into four categories: influencers, recommenders, owners, and approvers. Organizing members of a buying team this way can help marketers realize who needs the most attention and what information will need to be communicated to each member. The most important thing to identify is who the key player is; this is not always obvious and often comes down to who has the most to lose. The concept of creating personas in order to capture information on the target audience is discussed as well as working with a sales team.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 5 explores the need for a story in marketing efforts and for that story to be aligned with the company's strategic vision. A common problem is that organizations have several stories, don't know which to tell, and possibly try to tell all of them. A story tells customers who a company is and what benefits they can expect, it gives employees a mantra and a focus, and it provides a sense of pride and purpose, which then helps recruit the next generation. A strategic vision is needed in order to craft an effective story for all parties involved as it captures exactly what needs to be communicated; several steps are offered on how to develop a strategic vision. Ultimately, a company's strategic vision should be aligned with the business strategy and objectives, be connected to the audience's need, and differentiate the company from its competitors.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 6 discusses a major part of the marketing process: content. Content can provide information a customer needs and evidence to prove claims a company is making. However, content creation isn't easy; to help, this chapter describes a process called pyramid messaging to create content more effectively and efficiently and achieve integration and consistency across the entire program. Steps to the pyramid messaging process are offered, including summarizing the strategic vision and presenting the evidence that supports the claim. Creative briefs are also essential in aligning the creative team's work with the business strategy and objectives; they should describe the business strategy, messaging strategy, and audience. A discussion of the creative process is offered along with tips on how to help the process work the best.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 7 explores media tactics, which are marketing tools, not strategies. The endless types of media nowadays can be distracting and confusing for marketing managers. Some companies outline a strategy for each media tool they're going to utilize, but the real value in these tools is their connectivity. Marketers need to assess media strengths and create a mix of various tools to tell their story. The Connect-Convince-Convert model offers a comprehensive plan to reach potential customers, show them what the company has to offer, and turn them into active customers; each phase of this model is described. Campaigns are a way of organizing media choices and creating an integrated tool to connect, convince, and convert; campaigns, not tactics, produce sales and leads. The role of the decision maker in campaigns is explained.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 8 offers a seven-step guide on how to organize a campaign; the seven steps are plan, meet, map, create, produce and launch, optimize, and report. Planning starts with outlining the company's positioning, message, audience, budget, and schedule, as well as who will be part of the team. Once planning is complete, meet with the team to review the plans, discuss tactics, and brainstorm. The mapping stage is where the Connect-Convince-Convert model is used; for the creating stage, it's best if all campaign tactics are created together. Review the entire campaign with the team before it's launched; the team should also go through it individually after the launch to make sure each piece is working properly. The last two steps, optimization and reporting, are discussed in detail in chapters 9 and 10. Tips on working with an agency to create campaigns are also offered.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 9 addresses the digital marketing challenge of having reams of data constantly available. This data should be used to improve performance and demonstrate return on marketing investment. Integrating tactics into campaigns is vital for optimization. To do this, marketing teams can use the Connect-Convince-Convert model to see if each tactic is meeting the goals of that stage. When a campaign is launched, the team should go through it and make sure everything is working correctly. Once there's enough data to make analysis worthwhile, reconvene the team to run through the program and analyze key performance indicators. With those results, discuss the flow of the campaign, what's working, and what's not. Then revise the program in multiple rounds, focusing on quick wins first. Ultimately, optimization offers a trial run, allowing companies to improve campaign performance.

Corporate strategy is vital for all organizations; however, the vast majority of employees are unaware of or do not understand their company strategy. Business leaders, on the other hand, are increasingly recognizing the need to bridge the gap between marketing and their corporate strategy in order to succeed. Rather than providing a map for creating a strategy, this text offers easily implemented tools to connect all aspects of an organization's marketing program to its business strategy, which will then help communicate the company's strategy both internally and externally. Guidance is given on how to make sense of all the reams of data available in this day and age. Written particularly for marketers, this book provides practical help in addressing everyday challenges as well as a comprehensive overview connecting high-level business strategy with individual tactics, such as social media, news articles, and ads. Chapter 10 explores the elusive goal of calculating return on investment (ROI) for marketing expenditures. Calculating ROI can be difficult because of technology barriers, sales-marketing alignment, and intangibles; simply looking at sales or leads doesn't offer the whole story. Nevertheless, ROI is essential for marketing. It tells marketers what's working and what's not, which ultimately can lead to marketing not being seen as an expense but an essential part of a company's success. For companies that don't always have reliable sales data, alternatives to calculating ROI are given. Reporting ROI to management needs to focus on the overall program rather than individual tactics. The ROI report should clearly outline how the business strategy connects to the marketing tactics; it should describe the business strategy and objectives, audience, marketing initiative, how the audience was reached, and how to know if a campaign was successful. Long-term brand building should also be factored in.

In October 2021, Facebook changed the parent corporation name to Meta and announced plans to build a metaverse, a 3D virtual world for work and fun. This case explores whether Meta's metaverse is likely to be a blue ocean utopia for people and society at large or some form of dystopia. It is designed to create a lively classroom discussion and dives into issues ranging from the difference between value innovation and technology innovation to the potential danger of Meta, already one of the most powerful companies in the world, expanding its unfettered influence and control even further across its already three billion users. The case challenges students to explore the social, economic, and environmental implications of Meta's proposed metaverse along with potential business models. The theory and tools of Blue Ocean Strategy are used in the analysis.

This technical note provides an overview of key analytical approaches that are useful in assessing the appropriateness of a firm's capital structure and funding plan. This note introduces basic quantitative tools and metrics that are commonly used as inputs to this broader financial planning process. These tools can be useful as part of an initial assessment of a firm's financial health, as well.

When the Covid pandemic struck in the spring of 2020, HBS pivoted to remote instruction while maintaining the interactive and engaged discussions which distinguished the case system pedagogy. In fall 2020 HBS adopted a hybrid approach, fitting out its classrooms with monitors and technology to enable some students being in-person and others remote, investing significant time and resources. The senior leadership of the school believed that this was a sound long-term investment with rewarding payoffs for several years to come. Dean Datar in 2022 now has to decide how best to leverage the hybrid classroom and whether remote learning for MBA students, Global alumni and Executive Education participants was feasible and financially viable. Study from Anywhere seemed possible, but was it the right thing for HBS to offer, and if so to whom, and how?

On October 31, 2021, Thistle Links Inc. (Thistle), a sports management company headquartered in Toronto, Ontario, had just finished its fiscal year 2021. During the year, the company had experienced a wide variety of occurrences related to its equity financing activities. Starting with the shareholders’ equity section of the previous year’s statement of financial position, Thistle’s accountant is tasked with recording all transactions that occurred over the course of the year.

In December 2020, Daytoy Group, a leading global furniture and home furnishings retailer, asked the small Chinese candle supplier Dalian Talent Co. Ltd. to become its sole supplier of aromatic and unscented candles. Daytoy Group was offering the supplier a large amount of new production volume after terminating its relationship with its only other candle supplier in the Asia-Pacific region due to a corporate social responsibility issue. The supplier had to consider the cost of the additional supply chain management, manufacturing technique, and production capacity that would be needed to comply with the new request. The company already had enough orders from other reliable clients to fill its schedule until April 2022. Expanding production capacity and adding work teams to meet the request would take one to two years. How should the supplier respond to the request? What impact would the new arrangement have on its operations? How would it affect its long-time collaboration and future partnership with Daytoy Group?