Case studies

Accounting, corporate governance, business ethics.

MBA and EMBA.

China has largely changed its accounting practice in line with international norms. But its corporate governance structure continued to be administratively driven. Many Chinese-listed companies, especially big ones, are transformed from state-owned enterprises, with the government as their largest shareholder. It is no exception to Company C. Then what is the common pattern of accounting behaviour in China? An insight could be drawn by analysing this case.

Highlight two issues in point, namely accounting issue and governance issue. Chinese companies are now allowed to choose their accounting policies, while their top decisions are subject to government policies. Identify Company C's creative accounting by discussing China's accounting reform. In this regard, China has been relatively robust in terms of dropping its own practice and adopting western one. Discuss the corporate governance issues unveiled. What are company's performance criteria? Are they clearly established and enforced? And what about government's decision to change CEO twice in less than one year? What are the impacts on CEO's behaviour?

Teaching note.

This paper covers marketing strategy, retail management, branding, customer value, and competitive analysis.

The paper is applicable to undergraduate and postgraduate business and management level.

This case spotlights Al Ain Dairy in Dubai, UAE. It focuses on the launch of the new product – “Long Life Juice” in Dubai 2010. Al Ain Diary is the UAE's largest dairy company by market share but now wants to replicate success in both the regional market and the fruit juice market. The case highlights the challenges of increasing production capabilities; product innovation; supply chain management; and brand building in newer markets.

This case can be used to teach marketing strategy, retail management, branding, customer value, competitive analysis, and potentially elements relating to international business strategy.

A teaching note is available on request.

Ethical Entrepreneurship; Internationalization of small and medium enterprises (SMEs).

Bachelor and Master courses in International Management and Entrepreneurship.

A German medical scientist developed a product which was able to absorb alcohol in blood and consequently reduced the alcohol-level. He tested it with the participation of 170 volunteers at a private party. The product was consumed after alcohol consumption and the result was an alcohol reduction by 20-70 per cent. In addition, the volunteers had either no or only small symptoms of a hangover. The students shall discuss the different business models the medical scientist could implement by taking into account ethical issues. To give them necessary working data, the case includes European environmental data (including information about the European food industry and the functional drink market), an insight into the European legal issues of starting a business in the food segment (including definitions of “food”, “food supplement” and “health claim regulation” and how these factors impact entrepreneurial decisions), current events in the European food branch and examples of possible competitors. The case is built on a real product development and on current information and facts.

To become involved with entrepreneurial thinking and entrepreneurial decision-making. To debate ethical issues in the entrepreneurial process. To become aware of the complexity of internationalization in the field of SME as well as to reflect upon and sketch appropriate strategies.

Teaching note.

The paper covers strategic planning and strengths, weakness, opportunities and threats (SWOT) analysis.

This paper is applicable to undergraduate and graduate management students.

In November 2009, Mr Vaidya Raghwan, one of the founders of AquaChemie LLC was contemplating the company's expansion into Qatar. The recent financial crisis had affected the company's growth plans. He wondered if this was the right time to move forward. This case examines the decisions taken by AquaChemie LLC and strategic analysis undertaken in preparation of entering a new market.

This case is suitable for the introductory section of the strategic planning course. The case is intended to expose students to the process of developing a business plan. Students are expected to carry out an analysis of the SWOT of the business and identify possible options of expansion. Students are also expected to identity the additional information they require to evaluate the expansion options identified.

A teaching note is available on request.

This case study considers the supply chain redesign of a multinational company, with specific emphasis on production lot sizing, inventory policy and transportation decisions.

The material is intended for senior level students of business administration, logistics and similar departments. An intermediate knowledge of supply chain, purchasing and inventory concepts is required; therefore, the case is better suited for students who have taken one-semester courses on supply chain management and inventory management. This case can be used in graduate courses as part of discussions on physical distribution, supply chain design/redesign, risk pooling through process optimization.

Within the global market, establishing the right business model where cost of operations is optimized has become key for competitiveness. This necessitates the simultaneous consideration and reevaluation of production, inventory and transportation interactivities within the integrated supply chain. We first discuss the business procurement model of a multinational company with emphasis on critical aspects of the current structure. An alternative model brought into consideration by the managers of the company considers consolidation of shipments through supply hubs and distribution to regional manufacturers. We present an analysis based on perspectives of company managers for and against this new business model. We finally provide numeric evidence on relevant costs of both models in order to enhance further discussion on redesign decisions.

The discussion regarding the case will provide a better understanding of key concepts of supply chain integration and coordination as well as the significance of the optimization of underlying processes.

Teaching notes.

Entrepreneurship, management and emerging markets.

Undergraduate and Graduate courses in Entrepreneurship, Managing in Developing Countries/Emerging Markets, Small Business Management, Social Entrepreneurship, International Business

IntEnt is a business incubator that provides training and other support services to nascent entrepreneurs, helping turn their investment ideas into successful business ventures. But IntEnt focuses on a unique clientele: diasporas, or migrants and their descendants, who dream of establishing a new venture back in their country of origin.The incubator is well known and respected by policymakers and migrants alike. Despite these successes, Mr Molenaar has struggled to grow and diversify IntEnt's funding base. He also is under increasing pressure from the foundation's stakeholders to define and measure the foundation's performance. But Molenaar is committed to expanding IntEnt's operations and continue to bridge the divide between diaspora investment interest and action.

To understand and describe the financial-, human-, and social-capital challenges faced by transnational diaspora business ventures during the business development and launch phase.To explain how business incubators can provide solutions to the specific, unique problems that transnational diaspora entrepreneurs face, particularly in emerging markets. To discuss the governance challenges associated with operating a transnational business venture as well as those of an incubator aimed to support transnational entrepreneurship.

Teaching note.

Manufacturing, Western management theories and Japanese management practices.

This case can be used in project management or management-related courses at tertiary institutions at Undergraduate and Postgraduate level.

This case provides students with an opportunity to find out what make Toyota so successful in manufacturing through its famous production system as well as the underlying Toyota Way principles. All students are expected to understand the Toyota Way model with a balanced view that goes beyond a set of lean tools such as just-in-time. This case opens a historical account for the Toyota Way model by connecting with possible Western management theories and Japanese management practices.

It is expected to significantly benefit students with industry experience with the intention of initiating appropriate changes in their own industry and/or organization by applying what they have learnt from the Toyota Way, through bridging with Western management theories.

Teaching notes.

Social entrepreneurship, sustainable development and emerging economies.

Advanced undergraduate students and Graduate students (MBAs).

We present the case of Marli Medeiros, a community leader in the city of Porto Alegre (south of Brazil) who has been working with the local government, local firms and local inhabitants over the last 40 years to build an organization that has been changing the reality of the slum Vila Pinto. The case highlights three main dilemmas faced by Marli Medeiros. Part 1 addresses whether to start a social entrepreneurship project in an environment surrounded by household violence and drug influences. Part 2 examines how to organize a community to develop this social project and challenge the context (local drug dealers). Part 3 considers how to work with different social players to innovate and manage a self-sustained social entrepreneurship that brings social change for an impoverished community.

Understand the five main characteristics required by social entrepreneurs to achieve social change by economic, self-sustained activities: social vision, sustainability guidelines, social networks development, search for innovation and search for financial returns. Understand the social entrepreneurship model from the point of view of a female leader in a local impoverished community. Understand and analyze the social and economic context of an emerging country.

Teaching note.

Leadership development, career planning and management, management of start-ups, construction industry in India.

Post graduate management courses, executive training programs/modules in leadership development; organizational culture and construction management.

This case illustrates the shortcomings of both the management and leadership at a start-up business within a growing industry. The rapidly growing construction equipment manufacture and renting activity in India and the lack of structure, systems and resources characteristic of start-ups are complicated more by the fact that Itsun Heavy Industry India Pvt. Ltd (IHIIPL) was in India while its head quarter was in China. In exploring the diverse human, organizational and operational problems shadowing IHIIPL and their causes, students cannot only diagnose what went wrong and why for Dilip, but also sense how he could have handled these issues more effectively.

Dilip's case cautions managers against issues common to many industries and organizations and students will examine: self assessment and career choices: the case raises question of the gap between what was needed at IHIIPL and what skills and qualities Dilip brought to the job; leadership and leadership challenge: the case raises question of what kind of attitudes and actions constitute effective leadership; and managing the company performance for a start-up: Dilip faced a constant stream of operating problems: lack of procedures and systems, a non-supportive headquarter in China, inexperienced staff, shortages of resources and material and internal conflicts.

Teaching note.

Strategy, Emiratisation (national policy); human resources (recruitment, training and development, organizational culture and values) and marketing (branding, communication), tourism (destination image).

Undergraduate and Postgraduate Business and Management.

This case highlights the strategy and initiatives taken by Etihad to attract Emirati employees (local nationals) to join the organization. Etihad Airways is the national airline of the United Arab Emirates (UAE), based in Abu Dhabi, the national capital. Since its inception in 2003, the airline has grown faster than any other in commercial aviation history; it currently flies to more than 60 destinations in Africa, Asia, Australia, Europe, the Middle East and North America. In the UAE, nationals or Emiratis comprise only 20 per cent of the overall population. According to the UAE 2021 Vision, the government's focus is on building the human capabilities on knowledge and innovation for Emiratis. This vision is reinforced in the Abu Dhabi Economic Vision 2030, which aims to boost national participation, encourage women (national women are on average more highly educated than the men) and decrease the education – market demand gap through training.

This case can be used to teach strategy from the point of view of government, human resources and marketing. From the government point of view parallels can be drawn to other nations whose government have focused on policies to create opportunities for and to encourage local employability. An example of a similar programme that was very successful is the “Bumiputra” programme created for indigenous Malaysians in 1971. In the area of human resource strategy, recruitment, training, inculcation of corporate values are some areas that can be reinforced. Form the point of view of marketing; the case can be used to discuss branding from the point of view of people, loyalty building (internal) and communication (internal and external). Destination branding and the role airlines play can also be a discussion point from the strategic point of view with some opportunity for macro-environmental analysis using the PESTLE model.

A teaching note available upon request.