Case studies

Through the discussion of this case, students will have better understanding of the conceptual stakes related to accounting treatment for goodwill and factors determining goodwill impairment testing. The case also discusses the determination of the cost of capital and the impact of taking into account certain factors related to country risk for determining the discount rate in an international framework.

Greenfields Company continues to expand through acquisitions in emerging markets. The company aims to overcome the complexity of measuring goodwill subsequent to the initial recognition. The case was written to illustrate challenges of estimating the appropriate discount rate to be used in the goodwill impairment testing as investments in emerging countries give rise to many discount rate measurement problems such as the availability of statistical data and the risk assessment to be considered.

The case can be used at undergraduate or postgraduate level and it requires fundamental knowledge in accounting and corporate finance.

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CSS 1: Accounting and Finance.

After reading and discussing this short case, the instructor should do the following: to enable the students to select and evaluate the main strength (sustainable competitive advantage) of an evolving brand whose leading manager needs to appreciate how it can be used to achieve the strategic objective of franchising it despite its challenges; to guide the students in choosing the most appropriate brand name that will sustainably reflect the parent organization’s identity and also retain its growing attractiveness to more event sponsors and other key partners in an environment of conflicting interests; to facilitate the students in choosing the appropriate strategy for strengthening the readiness to franchise and adapt a similar teaching and examining (annual event’s) model in a related course unit from among any of the target audience’s master and bachelor degree at another university elsewhere.

This short case shows how the annual Makerere University Business School (MUBS) hospitality day has evolved into a potential event franchise, which is attracting more VIPs, the media and demand to also be held in the country’s Vision 2040 cities where the respective campuses are located.

Bachelor (BA, BBA, BSc) and MBA/master degree level.

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CSS 12: Tourism and hospitality.

The learning outcomes are as follows: to describe the possible problems in cross hierarchical and cross-functional coordination; to illustrate the month/year-end closing operations related issues at logistics and warehousing end; to analyze the importance of supply chain resilience/ contingency plan; and to compare the role of the tradeoff in decision-making: ethics (policies) vs operations.

Mr Azhar Ali working as a regional distribution manager was waiting for the finalization of sales orders, it was the last working day of the financial year. He had to fulfill all the orders to achieve his personal and organizational goals. He was excited as he was supposed to be promoted and transferred to Head Office on a national role, after a successful annual closing. It was not too late when his excitement turned into anxiety when he received a never expected direct call from Director Sales. Around 7:00 p.m., he was informed of some new orders for an important institutional customer, which was out of his own region. The orders were placed in Ali’s region because of stocks’ availability. Ali had no time to plan this huge order and there were no dispatch trucks available at that time. Should Ali take risk of organizational goals and his promotion and cancel those orders? Should Ali generate sales invoices to record sales and dispatch the stocks on next day compromising the organizational core values and policies?

BBA.

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CSS 9: Operations and logistics.

Learning outcomes of this paper are to analyse, record and classify financial transactions; prepare unadjusted trial balance; record the adjustment and closing entries and prepare post-closing trial balance; and prepare financial statements.

The case aims to induce users to draw up financial statements from the details provided. The complete accounting process is covered through solving the case. The case follows a start-up company from its first set of financial transactions to preparing the first set of financial statements. The case will help in application of accounting concepts, principles and the processes for recording transactions and preparation of financial statements.

The case is best suited for senior undergraduate- and graduate-level students of management/business schools in the courses of introductory financial accounting, intermediate accounting and financial reporting.

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CSS 1: accounting and finance.

Identify the types of innovation that Gastón Acurio’s proposal has created. Understand the key strategies developed to grown and consolidate Peruvian food as a category internationally and as part of Acurio’s business. Identify elements of the business model using the business model canvas. Explain how elements of a business model are related, reinforce each other and drive results. Evaluate strengths, opportunities, weaknesses and threats to a business model. Analyze changes to the model that can capitalize upon or mitigate these factors based on evidence.

Gastón Acurio is a successful Peruvian chef and restauranteur who was key in shaping the country’s gastronomic industry. His innovative business model distinguished him from other Peruvian restauranteurs and allowed him to grow and take advantage of opportunities in Peru and internationally. His success and growth attracted US$52m in investment funding. However, his model’s challenges surfaced during a difficult restaurant launch exacerbated by a harsh review in the New York Times. Students must identify and analyze the key elements of Acurio’s business model to evaluate and propose changes to better take advantage of its strengths and opportunities, as well as to mitigate weaknesses and threats.

Master’s or MBA.

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CSS 12: Tourism and hospitality.

The learning outcomes are as follows: developing an understanding of financial statement analysis among students; students would be able to calculate various ratios, understand their meaning and interpret them to take a financial decision; and exploring the relationship between financial leverage and risk.

Amtek Auto is a leading auto-components manufacturer established in 1988 which entered into bankruptcy in through the order of Reserve Bank of India in 2017. The company started with a humble beginning and later on the promoter decided to expand exponentially both through organic as well as inorganic growth in past 15 years. To grow a company kept on taking debt which made it riskier and deteriorated its financial position over a period. The case covers a 10-year timeline from 2008 to 2017. It gives an opportunity to analyze its financial statements to understand how its decisions shaped its performance

The case aims for students to take a comprehensive view of the financial statement analysis of Amtek Auto including the following: vertical and horizontal analysis; comprehensive ratio analysis including liquidity, profitability, leverage and turnover ratios with special emphasis on debt as a double-edged sword; analysis of Armtek Auto’s financial performance over a period of 10 years.

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CSS 1: Accounting and Finance.

The learning outcomes of this paper is to understand the working capital finances offered by bank; comprehend application by the company, loan proposal and bank procedure for additional finance; compute, analyze and interpret financial statements of company and its peers; and assess various factors to be considered while taking loan sanctioning decisions.

Sunshine had expanded its business by starting in-house manufacturing of a few stages of production of fasteners. Sunshine was in urgent need of additional finance for working capital and had applied to Rajya Bank of India Ltd. (RBIL), requesting to enhance working capital finance limits and other changes. Ruchit Mehta, Relationship Manager of S.G. Highway Branch of RBIL have to assess this request and include his evaluations in the proposal, which he had to present to Assistant General Manager of RBIL.

MBA or related program in finance courses such as financial management, corporate finance, financial statement analysis, bank management/finance and training program on “credit management” for bank employees.

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CSS 1: Accounting and Finance

Identificar el tipo de innovación que ha generado la propuesta de Gastón Acurio. Ya que si bien desarrolla productos nuevos su principal innovación es en el modelo de negocio. Comprender las principales estrategias desarrolladas para el crecimiento y consolidación de la comida peruana como categoría a nivel mundial y del grupo Acurio. Identificar los elementos de un modelo de negocio usando un Business Model Canvas. Explicar cómo los elementos de un modelo de negocio se relacionan y refuerzan entre sí y cómo son driver de buen desempeño. Evaluar las fortalezas, oportunidades, debilidades y amenazas a un modelo de negocio. Analizar los cambios al modelo que podrían capitalizar o mitigar estos factores, sustentado con evidencia.

Gastón Acurio es un exitoso chef y empresario Peruano que ha sido clave en la formación de la industria gastronómica nacional. Se distingue de otros empresarios del rubro por su innovador modelo de negocio que le ha permitido crecer y aprovechar nuevas oportunidades a nivel local como internacional. Su éxito y crecimiento atrajeron US $52 millones en capital de dos fondos de inversión. Sin embargo, los desafíos del modelo quedan en evidencia durante una difícil apertura de un local en el extranjero exacerbado por una dura crítica del New York Times. Los estudiantes deben identificar y analizar los elementos clave del modelo de negocio desarrollado por Acurio para evaluar y proponer cambios que podrían mejor aprovechar sus fortalezas y oportunidades, así como mitigar sus debilidades y amenazas.

Maestría o MBA

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CSS 12: Tourism and Hospitality.

To evaluate a difficult career choice under compelling organizational circumstances. To analyse a complex organizational culture to understand the nuances of career decisions. To relate career dilemmas to relevant conceptual and theoretical strands of organizational behaviour. To interpret the leadership style and its interaction with organizational culture. To determine possible strategic recourses to deal with the dynamics of destructive leadership and toxic cultures.

The case is about the experiences of Raamit Pell, a Middle-level Executive at Accadia Management Services, and his encounters with a new boss, Pret Sohn. Raamit Pell had joined Accadia at a time when the organization was undergoing some political and cultural turmoil. When Pret Sohn came in as the new Chief Executive Officer six months later, there were a lot of expectations. But, Pret Sohn too began following Accadia’s existing political culture, indulging in unhealthy organizational practices. He caused mental harassment to many executives. One such executive was Raamit Pell. Despite Raamit’s excellent performance, Pret Sohn denied him a well-deserved promotion. Sohn justified it by saying that performance alone did not matter. Raamit felt deeply disturbed and considered quitting Accadia. He was reluctant to leave as a defeated man. Subsequently, he received an offer from another subsidiary of Accadia’s holding agency. As he was undergoing a three-month mandatory notice period for his release, Raamit became concerned about his decision to leave Accadia. Deep in his mind he longed to redeem his hurt pride at Accadia. So, he was pondering whether he had taken the decision to resign in haste.

Level: Post-graduate/doctoral and executive education programmes in management and allied subjects. Courses: Courses in Career Decisions, Organizational Behaviour, Leadership, Organizational Culture and Organizational Ethics.

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CSS 7: Management Science.

The case introduces students to aspects of operations management (OM) and management theory and provides examples of the real-world challenges facing a practitioner. It requires students to think about the operational manager’s responsibilities and how organisational context influences choices and possibly even fit within an organisation.

In this case, a factory lead protagonist presents her OM challenges and choices within a for-purpose, rather than for-profit, a social enterprise in South Africa. The context presented unusual constraints that required thoughtful adaptation and judicious choices. The case introduces students to aspects of OM and management theory and provides examples of the real-world challenges facing a practitioner. It requires students to think about the operational manager’s responsibilities and how organisational context influences choices and possibly even fit within an organisation.

The case is aimed at postgraduate business students studying OM.

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CSS 9: Operations and logistics.

Digital skills change management skills problem solving skills.

Al-Rumman Pharma is headquartered in Dubai, is an integrated international pharmaceutical company providing a wide range of pharmaceutical solutions to manufacture high quality and affordable generic medicines. It holds credibility amongst healthcare professionals and patients, across the Middle East and North African (MENA) markets. Their quality assurance is fostered by high levels of reliability and order fulfillment, which differentiates them from their competitors. Recently, they have been facing technology fatigue meant as an organization suffering from overwhelming options and choices in technology, this contributes to turbulent and confused states of mind when considering technology adaptation. This case evolves specifically from a procurement perspective, the pressure of high expectation and severe compliance clauses from key suppliers, particularly large corporations with monopolies in supplies who have the tendency to dominate and dictate terms to the small and medium enterprises (SMEs). For example, forcing SME’s to adopt specific technological frameworks to be trade partners. Another conflict is that while the SME’s do value the contribution of the procurement function, the shift from tactical to strategic mindset is not robust enough. Is this a dilemma? Ms Mary buyer at Al-Rumman Pharma, which is SME in operation, is facing challenges from key suppliers because of her tactical buying approach and adoption of multiple technological frameworks from various key suppliers, which are neither integrated nor compatible with each other. Her transition from traditional buying to a more strategic sourcing approach is what the need of the hour is. Prior information technology role was more as support at Al-Rumman Pharma and Chief Executive Officer Dr Mubeen Ahmad Khan did technology adopted decisions in isolation but today the company needs an integrative approach with forward thinking and also kept the legacy intact. Resistance to change was very inevitable once it was integrated.

This case has been particularly focused on undergraduates in the final semester of management courses, as well as masters level students specializing in supply chain and operation management courses. It is also for practitioner procurement and supply chain managers going for various supply chain management related certification courses. Students who have studied procurement management are most suitable to accomplish this case study. Executives pursuing a business program are also recommended to study this case.

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CSS 9: Operations and logistics.

The case provides an opportunity to the students to learn some of the analytical processes in making a credit decision, including interpretation of financial ratios for credit analysis, forecasting a stress scenario, analysing cash flow adequacy, assessment of financial flexibility and, finally, recommend a credit decision.

The case discusses the analytical challenges facing a bank credit officer while assessing the credit quality of Kwality Ltd., an India-based dairy product manufacturer. Kwality Ltd. had undertaken a significant capacity expansion and business transformation to strengthen its market position in value-added dairy products business and improve its profit margins. The capacity expansion had recently been completed and the management, credit rating agency, equity analysts and investors appear to be optimistic regarding the company’s prospects. However, the capital investment had been almost entirely debt-funded and large long-term debt repayments would have become due shortly. The company had also built up large trade receivables. The banker had to assess if Kwality would be in a position to repay its debt and should his bank increase working capital disbursement to the company.

Complexity: Academic level. Applicability: MBA, Executive MBA.

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CSS1: Accounting and Finance.

This case study aims to expect the following learning outcomes. A better understanding of the nature of a psychological contract being developed by employees in non-profit organizations, especially working in the areas of social development and the impact of this contract on employee commitment. Enhanced understanding of conflict of interest (personal versus public) in social development organizations and its implications. Identification of issues of task conflict versus interpersonal conflict and its impact on organizational functions. Identification of dynamics of exclusion of internal stakeholders from organizational strategic decision-making process along with its impact on organizational performance and sustainability. Devising a mechanism to avoid such conflicts in social development organizations, in particular, and organizations in general.

This case highlights five issues as follows: it identifies and discusses conflict of interest between privileged class possessing decision-making positions in the board of directors and implementers working at the grassroots level at ANMOL (a non-governmental organization working for poor girls education in Baluchistan-hub of China–Pakistan Economic Corridor); it discusses the basis for formulation of psychological contracts and impact of its violation on stakeholder’s commitment and motivation; it discusses the implications of difference of opinion of both stakeholders regarding organizational vision and possible drawbacks of converting task conflict into interpersonal conflict on individuals, organization and end-users; it explores implications of exclusion of key stakeholders from organizational decision-making and its impact on organizational smooth working and sustainability; and it suggests a mechanism to avoid conversion of task conflict into interpersonal conflict and smooth functioning of an organization. Hence, this case discusses theories of conflict of interest between top-leadership and workforce, psychological contract and implications of its breach on employee motivation and organizational sustainability in the context of social development organizations.

This case provides sufficient material to be discussed at master level courses (management sciences – master of business administration (MBA) level) such as human resource management (dynamics of psychological contract and conflict resolution), leadership and change management in social development organizations (social enterprises).

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CSS 7: Management Science.

These are the three most important learning outcomes: discuss the relevance of capital asset pricing model (CAPM) as the methodology to estimate the cost of equity for an investment in an emerging market; analyze the different alternatives to estimate country risk discussing the pros and cons of each. Consider the additional complexity in estimating the cost of equity, contrasting the perspective of a local, non-diversified investor with that of a multinational company operating in 39 countries.

The Chief Financial Officer of a business group has to determine the correct discount rate for an investment in a new hotel in Guayaquil, Ecuador. The group has traditionally used the same discount rate for all projects and is now presented with several alternatives by his team. Estimating the correct country risk adjustment for the project is an important challenge. He knows that there is no clear solution to this challenge that is accepted by all practitioners and academics, but he has to present a recommendation to the board.

The case study is designed for corporate finance, appraisal or international finance courses in both MBA and executive training programs. To discuss this case study, students are assumed to have been already exposed to the weighted average cost of capital and the CAPM.

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CSS 1: Accounting and finance.

To understand how the external culture of an organization affects the internal decisions; to explore how employment stereotypes are used in recruitment; to grasp the general understanding of how line managers give more value to the bottom line than “non-discrimination statement”; to understand the challenges while managing a diverse workforce; and to critically analyze hiring decision and recommend practical solution.

Asma Malik was hired as a management trainee around five years ago. After successful completion of her one year as a management trainee, she was placed in the finance department. She outperformed all of her targets and received multiple rewards of a star performer. However, Malik was passionate and eager to work in the field and to work with the sales team. It was her dream to be an outstanding salesgirl. Based on the company’s policy of equal opportunity employer, she quickly got herself promoted to the position of wholesale manager and she was the first one to be provided such a challenging position. However, the market dynamics and market acceptability in a country like Pakistan were quite thought-provoking for a girl to be a wholesale manager. And it was observed that sales were constantly declining, as she had assigned this role. Now Country Manager (CM) had to make a decision, whether to transfer her to any other position or to retain her in the same position.

Bachelor of Business Administration and MBA.

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CSS 1: Accounting and Finance.

Se espera que los estudiantes logren: Identificar los requisitos previos y básicos a un proceso de institucionalización. Priorizar procesos estratégicos de recursos humanos como base para el crecimiento de la empresa. Analizar la importancia de las etapas en la gestión de recursos humanos. Definir las áreas de oportunidad y sus respectivos planes de acción. Proponer las habilidades de liderazgo que requiere un líder

Tramuntana^® es una agencia de viajes que destaca por ser un servicio de primer nivel, promovida por sus propios clientes. Su fundador desea institucionalizar la empresa. El principal problema al que se enfrenta para crecer y consolidarse es mantener sus recursos humanos y que no pueden ser retenidos, por lo tanto, no tienen una estructura sólida.

Escuela de pregrado y posgrado de negocios y educación ejecutiva

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CSS 1: Accounting and Finance

Revisar el CAPM como metodología para estimar el costo de los recursos propios en una inversión e ilustrar, mediante un ejemplo latinoamericano, los retos de aplicar el modelo fuera de Estados Unidos. Presentar diferentes alternativas para estimar el riesgo país con una discusión de sus pros y contras. Introducir complejidades adicionales en el estimado del costo de los recursos propios contrastando la perspectiva de un inversionista local no diversificado con el de una multinacional que opera en 39 países

El caso Hotel Business Inn se enfoca en la estimación del riesgo país para determinar el costo de los recursos propios en una inversión fuera de los Estados Unidos. La teoría financiera indica que este costo debería determinarse en base al riesgo no diversificable de la inversión y para obtener este estimado, los libros de texto recomiendan el CAPM (Capital Asset Pricing Model). Los estimados del CAPM, sin embargo, generalmente se basan en el mercado financiero de Estados Unidos. Para aplicar este modelo en otros países, el consenso es que se debe ajustar por el riesgo país de la inversión pero existe un debate sobre cómo hacer este ajuste. El caso presenta las alternativas más utilizadas e introduce complejidades adicionales en el entorno de un país latinoamericano.

El caso está diseñado para cursos de Finanzas Corporativas, Valoración o Finanzas Internacionales tanto para estudiantes de MBA como en programas de formación ejecutiva.

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CSS 1: Contabilidad y Finanzas

Students are expected to achieve identify the prerequisites and basic to an institutionalization process; prioritize strategic human resources processes as a basis for the growth of the company; analyze the importance of the stages in human resources management; define the areas of opportunity and their respective action plans; and propose the leadership skills that a leader requires.

Tramuntana® is a travel agency that stands out for being a prime service, which is promoted by its own customers. Its founder wishes to institutionalize his company. The main problem in which they face to grow and consolidate is to maintain their human resources, and in which they cannot be retained, and therefore, do not have a solid structure.

Undergraduate and Graduate School of Business and executive education.

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CSS 1: Accounting and Finance.

Desarrollar un plan de negocios integral para una empresa nueva. Entender el ambiente de negocios. Prepare un análisis DAFO. Desarrollar planes funcionales (de mercadeo, finanzas, recursos humanos, operaciones, etc.). Entender las oportunidades y desafíos del proceso de desarrollo de un nuevo producto.

Este estudio de caso traza el desarrollo de un plan de negocios para Ch’ulel Mendoza, un complejo de villas ubicado en la Cordillera de los Andes en Argentina, en donde los huéspedes disfrutan de lujosos tratamientos de spa basados en el uso de vino. El plan de negocios debe ser integral, pues se convertirá en la base de un proyecto completamente establecido para posibles inversionistas. Ch’ulel Mendoza está rodeado por los exuberantes viñedos de algunas de las fincas vinícolas más famosas de Argentina. El spa, las instalaciones y los servicios rinden homenaje al patrimonio vitivinícola de la región, promoviendo el vino entre sus huéspedes como algo placentero para consumir y propicio para llevar una vida saludable. El diseño arquitectónico es un guiño directo a la vid: el spa cubierto de tierra es donde los huéspedes absorben los nutrientes curativos de los tratamientos de vinoterapia y de agua, de la misma manera en la que las raíces se nutren de los elementos y el agua provenientes de la tierra; el área del resort aprovecha el espacio al aire libre con terrazas, patios abiertos y piscinas en las que los huéspedes pueden tomar el sol y disfrutar de otros elementos naturales, tal y como lo hacen las plantas de uva. Cuando entre en operación, Ch’ulel Mendoza simbolizará bienestar, recreación y el encanto de la cultura latinoamericana.

Nivel de pregrado y posgrado

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CSS 12: Tourism and Hospitality.

The learning objectives have been prepared in accordance with the Blooms Taxonomy (Engelhart et al., 1984). After completion of this case, students would be able to examine and expand the concept of institutions (i.e. a sport as an institution in this case) and understand how important it is to incorporate them in the policy level decision-making (Knowledge); understand a different form of the social institution (i.e. Jallikattu) and capture its relevance for all the involved stakeholders by taking into consideration the challenges that could stem from their interplay (Application); analyze the interests of various stakeholders and their concerns that add to the complexity of a socially relevant issue (Analysis); and integrate the developments of an event (i.e. Jallikattu) over its timeline and develop an action plan for being prepared or for resolving such exigencies, especially for public policy decision making (Synthesis).

The case is centred on Senaapathy Kangayam Cattle Research Foundation whose primary aim is conservation and breeding of native breeds of cattle. The protagonist of the case, Karthikeya Sivasenapathy, managing trustee of this foundation, has invested significant efforts to create awareness on the importance of Jallikattu. Jallikattu is an ancient Indian sport played in the rural regions of Tamil Nadu state in India and has been in existence for over 5,000 years. This issue has come into limelight due to its initial ban by the Supreme Court of India in 2014 and its subsequent stay on the ban in 2016. While there are several arguments surrounding this controversy, the arguments can be broadly classified under those who support the ban (i.e. oppose Jallikattu) and those who oppose the ban (i.e. support Jallikattu). Due to the involvement of various stakeholders (government supreme court, animal welfare boards and breed saviour groups) with conflicting objectives, the dynamics of decision-making to settle this issue became very complicated, confusing and time-consuming for Karthikeya. By using the lens of institutions and stakeholder theory, the authors explain the issue around Jallikattu in this teaching note. Teaching note also documents the unfolding of events that happened after 12 January 2017 which succeeded in lifting the ban on Jallikattu.

The case is written for undergraduate and graduate-level students pursuing business programmes and for senior management professionals participating in the executive education programmes. The case is suitable for those who are expected to work in an environment where there is a multitude of complex, formal as well as informal institutions. This case can be used to teach the concepts of institutions, the dynamics involved and to give the flavour of the interactions between these different institutions in solving a social issue. It will fit well into courses on strategic management, social movement and institutional theory.

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CSS 1: Accounting and Finance.

Learning outcomes are as follows: Understand performance appraisal process and tools; apply theory X and Theory Y in managing resistance to performance evaluation; identify the causes and symptoms of resistance; identify and apply managing resistance approaches.

After attaining the height of success in terms of imparting quality education and contributing to the creation of many learned persons of the society, Public school Sukkur was facing the downward trending success for many reasons. After the takeover of management control by Sukkur IBA University, the school was upward trending for quality education, state of the art infrastructure, advanced educational lab, modern teaching methodologies. With such a change, resistance was a must. Both Active and Passive resistance from the stakeholders was impeding the success of newly named IBA-Public School Sukkur. Particularly, the resistance against the implementation of the Performance Appraisal tool and its administration. With the resistance from employees, Chang, Principal IBA Public School Sukkur had to come up a solution for the smooth administration and implementation of Performance Appraisal and manage the resistance from the employees and ensure the continuous improvement through performance appraisal.

Case study is applicable for the MBA students.

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CSS 7: Management Science.

Upon completion of this case study, students will have learned to identify and analyze pending organizational failure, based upon company data. They will have formulated a business strategy (either cost leadership, differentiation or focus), as well as propose process improvements to cope with changing macroeconomic factors, costs, supplier conditions, and especially talent management and retention. Students will practice the logical organization of information, articulating the key facts and assumptions underlying their solutions. They will practice communicating with a possibly hostile executive team, to whom they defend their proposal based on its merits.

This case recounts the recent history of the XT Beauty, a fictionalized but real company headquartered in Moscow, selling professional cosmetics, electrical instruments and equipment for beauty salons in St. Petersburg, and other cities in Russia. XT Beauty enjoyed successful growth until the onset of the 2014 economic crisis when consumer purchasing power plummeted. Students consider both the obstacles and opportunities presented by an emerging Russian market, customer behavior in a recession, managing sales talent, the leadership style of women, as well as key operational, and financial issues as the company react to a deepening economic crisis in an uncoordinated manner. The case is an introduction to the Russian business culture and operational environment. It focuses not only on challenges but also the opportunities in the anti-cyclical market for beauty products.

Master’s students in international business, human resources, operations and MBA candidates.

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CSS 1: Accounting and Finance

Learning outcomes are as follows: to understand the influence of external factors in operations planning; to understand the importance of contingency planning in new initiatives; to analyze financial and non-financial gains of the new project; to analyze and visualize the unexpected challenges in post-implementation of project; and to critically analyze the ethical consideration in decision-making.

After joining A to Zee Distribution, Shaikh had brought up several improvements to distribution operations and had suggested various cost-saving initiatives. He had also developed and implemented the distribution KPIs for the first time in the organization. One of the recent initiatives that he took was the start of a new project named ‘Bike Wala’. This project not only increased the market base for A to Zee but also significantly reduced their operations expenses. However, after around two months of the project, the delivery officers reported several incidents and accidents. These accidents included several injuries due to unbalancing bikes and excess load/weight in delivery boxes. The owner has asked Shaikh to close the project on humanitarian grounds and revert back to delivery vans. However, Shaikh is confused and willing for the project to continue. Shaikh had to choose from either his own career and initiative or safety and security of employees and the company’s assets.

BBA and MBA.

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CSS 9: Operations and Logistics.

Padmanabhan A. 2017 “Civilian drones and India’s regulatory response”. Moushami P. Joshi and Jennifer E. Trock (2016) “India Moving Forward with Unmanned Aircraft Systems Regulations for Civil and Commercial Use” www.lexology.com/library/detail.aspx?g=6d596577-7a4a-4ecc-916e-83c4d37cc90c. www.indrones.com/2017/04/27/drone-industry-india/.Zeimpekis, Vasileios; Ichoua, Soumia; and Minis, Ioannis (2013), Humanitarian and Relief Logistics. Research Issues, Case Studies and Future Trends;Operations Research/Computer Sciences Interfaces Series. Springer Publications, www.springer.com/in/book/9781461470069.

The learning outcomes are to illustrate the concept and features of cost-effective and responsive supply chain, to explain the concept of hub and spoke and milk run methods used for delivery, to identify financial, operational and technological risks, to elaborate the importance of social dimension (behavioral dimension) in any technological change in an organization and to understand the concept of management of change in organizations.

The case deals with a typical challenge of periodical delivery systems, in this case specifically of The Topical, an Indian periodical. The service manager of the company, Sara Jindal, recognized a problem with customer retention. She explored the causes and found that The Topical, a 20-year-old company, was losing its popularity due to the untimely delivery of the magazines. To solve the problem Jindal, tried to gain an understanding of the operational processes and realized that there was no issue in the warehouse regarding inventory control, management or order pickup. However, she found that the magazines were parceled through book post and that there was no tracking policy in the company for the deliveries. Therefore, it was not possible to know whether the magazines got delivered on time. The matter was taken seriously and as a solution, the possibility of integrating drones into the delivery system came up.

Undergraduate and Postgraduate students.

CSS 9: Operations and Logistics

Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems.

As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first.

This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems.

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CSS 1: Accounting and Finance

This case has four major learning outcomes using hands-on spreadsheet tool. First is to introduce and apply the Clarke and Wright’s Savings algorithm. Second is to conduct a cost-benefit analysis in transportation set up. Third is to find out the optimal route to be taken to fulfill given demand while satisfying time and capacity constraints. Finally, one has to optimize the number of vehicles required for daily operations.

Dhruvam, the protagonist of the case, working at ZeNXL, a third-party logistics service provider, was assigned the task of reducing the operational cost of the company as part of the new service offering called “Route optimization.” This new offering would help optimize vehicle delivery routes to meet daily customer demand. The launch of the new service offering was due in the next 10 days with client LG Electronics to be the first beneficiary.

MBA-1 (Logistics Management), MBA-2 (Route Optimization). This case provides an opportunity for instructors to introduce vehicle routing and scheduling as part of logistics management. Students are expected to use the data given in the case and exhibits to develop the optimal routes (using Clarke and Wright’s Savings algorithm) and conduct cost-benefit analysis. This case also provides insights on the challenges associated with start-up operations.

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CSS 9: Operations and Logistics

The case introduces student to basic understanding of banking sector in Tanzania as well as the strategies and struggle to raise capital through shareholders’ funds. Application of Banking theory and Pecking order theory is evidenced from the case. The case outlines why the bank struggled to raise capital and what triggers the capital raising strategies. It also give students an opportunity to think about applicable theories of capital structure and bank capital, and strategies the bank could use to rescue its capital crunch in the future.

The case provides details of how the Capital Community Bank (CCB) raised its capital through strategic financial engineering which enabled it to raise the minimum regulatory capital required to be licensed as a financial institution unit, to a regional financial institution, to a fully fledged commercial bank. The bank started with a paid up capital of TZS 472.3m in 2002, involving four Local Government Authorities and individual investors. Capital raised to TZS 31.3bn in 2014 and down to TZS 20.6bn at the end of 2016. The minimum regulatory capital required is TZS 15bn, while paid up capital was 16.9bn. With the change of the management team in 2017, the bank is looking for avenues to raise further capital to meet the regulatory limits and continue to survive as a commercial bank, given dramatic changes in the banking sector in Tanzania.

The case is suitable for third year students in Bachelor of Commerce/Economics specializing in banking/financial services. It also suits postgraduate/master's students seeking a Postgraduate Diploma or Master of Business Administration in financial institutions/banking course.

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CSS 1: Accounting and Finance.

The learning outcomes are as follows: to understand the impact of external factors in supply chain operations planning; to understand the role of quantitative and qualitative data in supply chain decision-making especially in the restaurant industry; to assess the pros and cons of centralized and decentralized supply chain operations; and to evaluate different alternatives in supply chain planning, for best service level at minimum cost.

This case visualizes the planning of supply chain drivers and process improvement to enhance supply chain speed and flexibility. Asim Rizvi has recently joined as senior supply chain manager at Food Lord, a renowned chain of restaurants in Pakistan. As instructed by his CEO, Rizvi has to take a decision for centralization, or to continue the decentralization of supply chain operations at two of their highest selling branches. These two branches were located at a distance of 125 km from each other. The objective of supply chain operations’ consolidation was to minimize cost and further improve the service level. Rizvi was confused about the decision because any decision cannot be taken on the basis of cost and benefit analysis only. A 360-degree analysis and future requirements also play a vital role to decide about supply chain operations. The CEO was very excited to take this decision; that is why newly hired manager Rizvi was analyzing all the facts to reach a decision that would be best for their business. Centralized or decentralized supply chain decision was not easy because normally the business dynamics completely change due to unpredictable customer demand, unavailability of professional suppliers and unavailability of a strong information system, etc.

BBA and MBA

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CSS 9: Operations and Logistics.

The learning outcomes are as follows: to understand the strategic importance of location selection within the organization and how it influences other’s performance; to understand the impact of supply chain drivers on sales performance and to understand the role of other stakeholders in location selection strategy; to analyze the constraints in decision-making for selection of warehouse location and its remedies; to analyze the alternative options for warehouse in the light of top level management’s instruction or organizational strategies; to select the best possible alternate for long-term sustainability of warehouse location.

Ishaq Bashir, who has recently joined Super Distribution Services as Facility Manager, is indecisive in selecting a rental location for its offices and warehouse, either SDS had to move back to the old location or continue with existing warehouse facility. This existing location was selected by Ex Facility Manager around six months ago because SDS had to vacate their old location due to graving concern the owner of the premises. SDS had to search for a new facility and vacate the older premises within three months’ time as per “evacuation notice” received from the owner, and finally, the company shifted to the new location by 28 February 2017. After six months in September 2017, sales team realized a serious dip in sales by 1 per cent, and they claimed that this had happened due to wrong selection of the location of the warehouse which was far from the city. Now Bashir had to decide either to continue with the existing facility or move to the previous one or search for any third feasible location.

BBA and MBA.

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CSS 9: Operations and Logistics.

Finance.

Graduate/Under Graduate Progammes

The case presents the valuation gap between general equity and DVRs shares of TML. The case presents DVRs as an alternate asset class for investment for retail investors and shows its various characteristics taking the case of TML. The case presents global evidences of the valuation gaps and hence helps in making informed decisions. The case makes the reader perplex with a varied global evidence and then presents other data (increasing interest by institutional investors in DVRs of TML) which may help to take final decision “BUY or NOT”.

The readers will be able to recall “how do finance managers use a diverse type of equity for providing new sources of finance?” The readers will be able to describe the characteristics of differential voting right (DVR) shares. The participants will be able to present various reasons for the price difference between DVR shares and general equity shares. The readers will be in a position to analyze the price pattern of Tata Motors Limited (TML’s) DVR together with global experience. The participants will be able to justify the trade-off between extra dividend and loss of voting rights in the case of DVR shares.

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CSS 1: Accounting and Finance.

The purpose of this paper is to understand the situation of Accurate and then to consider possible options for Accurate to face competition in future. Several opportunities are also linked with certain drawbacks and hence by studying the entire mechanism, the decision makers of Accurate may decide on its future direction and how to go about it.

Accurate Weld Arc was established in New Delhi in 1993, his son. The company focused on manufacturing wire drawings and selling to niche customer segment. Due to this, they were operating at a modest turnover. At this juncture, the organization took two critical decisions, first, to enter the welding electrodes market which had a bigger target segment, and second, to hire a Marketing Head who conducted an extensive marketing research to recognize the need of customers and to identify differentiating factors for the organization. Later, the company made further investment in middle-gauge welding electrodes and its turnover climbed in the first year. After that, the company had set up a manufacturing unit in Raipur, Chattisgarh which generated huge profit and is now looking forward to spread its wings in other parts of the country.

This case may be used for postgraduate students, who are doing their specialization in finance and accounting.

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CSS 1: Accounting and Finance

The paper has the following learning outcomes: to understand the historical and geographical aspect of Pakistan vis-à-vis other countries of South East Asia and the world; to be able to understand the different marketing strategies of the tourism company; to gather the knowledge of many unknown facts which remain out of sight and hardly surface; to boost economy if its facts and figures are given due weight age and followed with true letter and spirit; and to give a big boost to an industry which remains mostly dormant for many decades. The ratio analysis of service sector is explained. How finances can be arranged in shortest time and generates profitability for the company is also discussed.

The study provides an overview on the following topics: lack of interest by the Government in promotion; training of tour operators and guide; and managing the expected income from this industry. This study makes the masses aware that how much potential exist in the field of tourism in Pakistan. How the tour operators find huge potential in all segments of tourism and how the big force of trained manpower can be formed and creates employment. Service sector mostly run on equity finances because of lack of collateral, how efficiently they manage the finance for the business year. It gives details of extensive marketing strategy, the huge profit margin in foreign currency and cost volume profit systems of tourism companies.

BBA, MBA and MS.

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CSS 1: Accounting and Finance.

This paper aims to highlight the implications of financial planning for public procurement process for medicine purchase. The purpose of this case is also to understand how the choice of contract type in public procurement impacts medicine inventory levels and availability. It finally highlights the appropriate configuration of framework procurement contract for procurement of discrete goods in the context of public sector procurement.

Primary and Secondary Healthcare Department (P&SHD), Government of the Punjab provides free public health-care services in the Punjab province. Public health-care services of P&SHD are organised in a tiered manner with almost 3,000 primary and secondary medical facilities dispersed throughout the Punjab province. P&SHD maintains inventories of approximately 300 medicines to support medical service provision.

This case can be taught in procurement and inventory management module of MBA level operations management course. It can also be used in executive course on public sector procurement management. The case aims to highlight the interrelation between inventory planning and procurement management process. Hence, it should be used after participants have understood inventory models, procurement process and procurement contract types. Standard readings or cases on inventory and procurement management that cover topics such economic order quantity, procurement process steps and procurement contracts can be used to develop this understanding.

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CSS 9: Operations and logistics.

After a thorough briefing, classroom discussions and de-briefing, the students should be able to appreciate issues of leadership; understand challenges related to managing an organisation; and understand the aspects of organisational politics and power.

This real-life case study is based on a leading management institution of central India. The institute was quite successful in establishing its brand central India during 2011-2017 and is still going strong. The case here captures a change of leadership and the challenges/opportunities it posed to faculty and staff members. The case also intends to address the power struggle that ensued in later years of its functioning. The case is also about how the present leader would finally deal with it all. Students would be able to generate insights in leadership style, power and politics, employee retention, organisational decision-making and concerns in recruiting culturally fit employees.

Graduate level.

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CSS 1: Accounting and Finance

Human Resource Management

Postgraduate business students

The learning objectives to be drawn from the case are as follows: To discuss the challenges of a leader within a resource-constrained environment. Students are required to highlight aspects of transformational leadership and assess the leader against those criteria. To highlight the connection between employee mindset, actions, and organisational performance. Students need to identify the key issues underlying the personnel challenges facing the leader. To explore the influence of leadership on employee engagement. Students should identify the actions taken by the leader to engage employees and analyse the intention behind them, as well as the actual outcomes. To discuss the potential solutions that the leader may institute to achieve the overall transformational objective for the organisation.

This case puts students in the shoes of Siya Zwane, the newly appointed principal of Green Acres Primary School in the South Africa’s Eastern Cape. Having recently completed her PhD in education after 10 years of teaching, Zwane is well versed in the best practices for organisational development and eager to apply them in a public school setting. Her leadership is particularly relevant in the context of a struggling school system that faces, among other issues, an economically disadvantaged population, overcrowding in classrooms, poor infrastructure, and a general lack of resources, including qualified staff. As a newcomer to this school system, Zwane learns quickly how these systemic issues manifest in her teaching team and realises that her first priority must be to empower her staff and enhance employee engagement.

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CSS 1: Accounting and Finance

After studying this case, the students should be able to: explain the importance of employee engagement; illustrate the role of the participatory management style in an organizational context; discuss why managers may use engagement practices to operate effectively in businesses to lead change and innovation; identify the critical success factors, barriers and outcomes of employee involvement in driving high performance; and discuss the dilemma faced by the managers in the emerging economies while driving the momentum of excellence in the long run.

This is a real case about a leading health-care service company located in the Middle East. The health-care organization’s name is changed to NOVA for reasons of confidentiality. The NOVA is an independent, public joint stock company created to meet the curative needs of the public health-care system in Middle East. The company introduced the Employee Suggestion Scheme named Minara in 2011 in a Federal Government decree, introducing innovation as a major pillar of management in 2013 with intent to encourage organizations build innovative solutions and pioneer initiatives and apply it effectively in services, processes and programmes. Making the Minara programme work in line with the national health agenda, Ms. Fatima who headed the Excellence and Innovation Department took the initiative of accelerating the innovative Programme (Minara). The case data were collected based on both primary and secondary sources. Although the case is based on the real data, it has been ammonised. The case describes the transformation of the innovation process at NOVA through the employee engagement programme (Minara) in meeting the disruptive challenges. This case addresses the challenges faced by the Excellence and Innovation manager who used effective employee engagement practices through the Employee Suggestion Programme in a creative way to bring about innovation in the health-care sector. The case outlines the dilemma faced by the Excellence and Innovation manager in bringing about innovation through the Employee involvement programme in the emerging economic scenario. The case will focus on the analysis of the different aspects of the issues pertaining to employee engagement, employee motivation and the framing of empowerment strategies to bring about innovation and continuous improvement through an effective employee suggestion programme. The case is intended to give budding managers an insight into innovation and employee engagement practices that impact performance in the organization.

This case will be suitable to be used in Human Resource Management and Management of Change and Innovation course at undergraduate and Master’s level.

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CSS 1: Accounting and Finance

The purpose of this paper is to illustrate how a well-performing company can turn into a loss-making company on account of adverse industry cycle and poor management of risks in the business. The importance of factors like optimal level of leveraging, the ability of the management to deal with external and internal risks, and importance of corporate governance in the process of credit appraisal is understood from this case.

The case relates to the credit appraisal by the banks of a prominent steel company in India. The company, Bhushan Steel Limited, was doing very well. The banks lent aggressively to the company, based on their credit appraisal. However, the company soon turned insolvent on account of poor assessment of risks and deteriorating external factors. While this case may be analysed and studied through the eyes of both the Management and the lenders, the focus is currently on the latter. In a real-world scenario, the challenge for the lender is to sieve through the financial as well as non-financial data and make a valid conclusion on the level of credit worthiness of the borrowing company. This includes the topics of operational efficiency and synergies, commodity price cycles, external credit ratings, operating and financial leverage, regulatory risks and corporate governance.

Post graduate business management programmes – Finance specialisation.

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CSS 1: Accounting and Finance

The case is appropriate for courses in financial accounting and reporting, audit and assurance, forensic accounting, accounting practice and regulations and corporate governance. After studying the case, students should be able to explain the concept of control and power under IFRS; explain the concept of economic; discuss audit committee and external auditor independence issues and ways to strengthen auditor’s independence; assess the usefulness of the new extended audit report; and evaluate the role of gatekeepers such as financial analysts, audit committee, external auditor, institutional investors and regulators in enhancing the quality of financial reporting.

This case focuses on the accounting policy choices of the foreign associates of AirAsia Berhad. AirAsia Berhad is a phenomenal success, from a debt laden company to having been voted as World’s Best Low-Cost Airline in the annual World Airline Survey by Skytrax for eight consecutive years from 2009 to 2016 and the World’s Leading Low-Cost Airline in the annual World Travel Awards for four consecutive years from 2013 to 2016. In June 2015, an analyst report was leaked, and it led to heated discussion and exchanges in the market. The report questioned the non-consolidation of AirAsia Berhad associates. The share market also reacted. Various players in the market came into foray with their statements and opinions on the merit of the accounting policy choice by AirAsia Berhad. Whose views actually reflect the nature of accounting policy choice that is true and fair? Are these gatekeepers attesting to the accounting crux of substance over form?

Senior undergraduates; MBA; EMBA

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CSS: 1: Accounting and Finance

By the end of the case and class discussion, students will be able to estimate project costs and benefits, both tangible and intangible, analyse enterprise environmental factors that may impact a project, identify the complexities of managing a multinational project and evaluate a project status and determine if continuation or cessation is the best option.

This case narrates the story to connect landlocked Botswana’s rich coalfields with the Namibian coast. In 2005, the Governments of Botswana and Namibia started discussions to bring forth a 1,500-km railway that traverses the two countries to the Port of Walvis Bay. In total, 10 years and many lengthy negotiations later, the Trans-Kalahari Railway (TKR) Project Management Office finally opened in Windhoek in April 2015. The project is expected to cost US$14.2bn and will be developed via a public-private partnership approach based on a DBOOT contractual arrangement, whereby a developer undertakes the financing, design, construction, operation and maintenance of the project. This case illustrates the complexities of managing a multinational project. After much slower than expected progress, the viability of the project is questioned.

This case is intended for post-graduate business students and MBA students who are studying in a management curriculum. It is primarily written for students in a project management course but may also be used for other courses, such as a negotiation class. The case can be used with undergraduate students by modifying the case questions.

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CSS 7: Management science.

Using this case, the students will be able to: understand the ethical issues such as “Management by Trust”, and having specific “Code of Conducts” in an organization; analyse the unethical behaviour that can occur inside the organization based on ethical theories such as egoism, utilitarian, deontology and virtue theory; discuss elements that promote fraudulent behaviour using the fraud triangle framework; explain how internal control contributes in deterring fraudulent employee behaviour; and analyse strategic approach to handle employee misconduct to reduce the risk of fraud.

The owner of Fortune Weddings, Anis, realized that his business was not as profitable as it used to be in the early years. He was suspicious of his employee Samera, for the sudden change of her luxurious lifestyle, but he did not inquire her as she was a hard working employee and customers were fond of her friendly attitude. Nissa, the wife of Anis, received message from customer to confirm the payment, but when she checked the bank account, the money was not there. Further investigation by Nissa revealed that it was Samera who was stealing money from the company. She used to give her personal bank account to customers to transfer their payment. Anis must decide the appropriate course of action to resolve the issues as soon as possible. Failing to do so will incur more incidences of stealing.

The intended audience for this case study are both undergraduate (BBA) and postgraduate students (MBA, MSc) who are taking the Business Ethics course.

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CSS 7: Management science.

This case study can help the reader to understand how to build an effective board for family business, and why evolving board structure can help family firm to sustain for a longer period in Market. Reader can also learn about role of independent director, CEO's Succession process and ways to deal with duality issue that family owned enterprise may face during a transition from generation X to Y.

This teaching case study describes various decision-making situations using example of a Pakistani family firm and entrepreneurs who started the business few decades back in France. This partially disguised case is based on actual events. The data are collected based on discussions with family business owners and minutes of meetings. The objective of study is to make sense of the family business theories e.g. socio emotional wealth stakeholder and agency. Case readers can also learn about the family’s business governance practices using diverse scenarios presented in this case.

This study is suitable for graduate and undergraduate studies.

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CSS 7: Management science.

Teaching notes are available upon request.

The purpose of this paper is to enable tourism management and strategic management students to evaluate and analyze tourism activities in the United Arab Emirates by TCA. Students will gain a comprehensive understanding of developing tourism in rural areas in the United Arab Emirates and to build up proper strategies. They will be able to perform the organization’s competitive standing using Porter’s Five competitive forces and analyze its business strategies as well. They will be able to analyze the current status of the organization using SWOT analysis and to design alternative strategies for the company using TOWS analysis.

The Department of Tourism and Culture – Abu Dhabi, also known as the TCA, is a governmental tourism authority in the Emirate of Abu Dhabi established 14 years ago as part of an economy-diversifying strategy for the non-oil era. The TCA is responsible of creating tourism activities to generate new tourists in Abu Dhabi, which will increase the revenue of the authority and as well increase the gross domestic product of the United Arab Emirates (UAE) economy. Tourism activities have been focused on Abu Dhabi City as is it considered the capital city of the UAE. However, other cities are also part of this strategy, e.g. Al Ain City, which is located in the eastern region of the Emirate of Abu Dhabi, and Al Dhafra City, which is located in the western region of the Emirate of Abu Dhabi, both of which lack the required infrastructure, population, and tourism activity, due in part at least to the fact that the TCA’s strategy plans have been focused on Abu Dhabi City. Sultan Al Mutawa Al Dhaheri (Al Dhaheri), the TCA’s Executive Director of Tourism, has been responsible for developing tourism in Al Ain City and Al Dhafra, but due to the current situation of the two cities regarding the low revenue growth (and the consequent lack of investors willing to invest) and no critical mass (i.e. a sufficient number of hotel rooms available), Al Dhaheri is facing a dilemma regarding achieving TCA strategy in Al Ain City and Al Dhafra City.

This case study will be useful for undergraduate and postgraduate level students majoring in Tourism and Hospitality Management, Business Administration and Strategic Management.

CSS 12: Tourism and Hospitality.

The learning outcomes are as follows: to gain insights into an immigrant community with an emphasis on positioning stakeholders using power, legitimacy and urgency constructs; to help participants dwell on a decision-making process under challenging circumstances; and to help learners understand the level of commitment and efforts needed in initiating and sustaining a volunteer initiative. At the micro level, the case helps learners understand the nature of an interaction between two distinct social groups (ragpickers and volunteers). At the macro level, the case helps the learners understand the way marginalised migratory communities think and behave in the larger scheme of politics, religion and ever-increasing migration at the global level.

This case is about an informal educational activity initiated by a group of volunteers who intend to eradicate illiteracy amongst ragpickers’ children in Rohtak, a small city in Haryana, India. This town has a population of <0.4 million and houses several immigrant families who come from different regions of India. Most immigrant families are into construction and rag picking. The localites mostly perceive ragpickers as undocumented immigrants from Bangladesh. Usually, most ragpickers’ children engage in garbage collection and do not attend school. In this backdrop, a group led by Mohan set up an evening class in an open ground, which in turn attracted several children from both the ragpicker and local communities alike. However, after a few days, the harsh weather made the volunteer team to shift the classes to a closed room. The shifting from the open ground to the closed room infuriated the parents and resulted in the parents not allowing their children to go to school. In this context, the volunteer team has to decide whether to continue the voluntary school or shut it down.

Executive, Under-Graduation and Post Graduation

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CSS 7: Management Science

This case is designed to introduce students to organization culture and how employees are being affected by it. They should have some familiarity with organizational behavior (OB) issues, especially in relating to work culture. They need to be familiar with the related theories and models in organization behavior and development. More particularly, the learning objectives using this case are as follows. By using this case, the students should be able: to understand the real-life workplace scenario where fellow colleagues, like Catherine, can act bossy; to understand the problems because of communication barriers at the workplace. to be exposed on the concept of leadership style and organizational culture; and to understand the necessity of a leader’s interference in handling a chaotic situation in the organization.

This case illustrates the challenge faced by a young entrepreneur with regard to handling workplace chaos among employees. It highlights the importance of having a smooth communication flow and work culture in the organization. SWM was a swimming center in Southeast Asia founded by Ayyub, a young entrepreneur, in July 2014. Over two years, in 2016, SWM had designed different ranges of swimming programs for children and adults. The company’s culture gave employees freedom and flexibility to work. During 2015, the company’s growth was fast, thus encouraging Ayyub to recruit new staff to handle business operations. But hiring new staff caused problems among employees. On September 2016, Ayyub received numerous complaints from employees about a particular senior staff named Catherine with regard to her quarrelsome attitude and bossy behavior toward other junior employees. As a consequence, four employees left within a one-year period, and Ayyub started to receive complaints almost every week. However, because as Catherine was Ayyub’s friend and she was loyal to the company and technical skills, Ayyub fervently wanted to retain Catherine. Nevertheless, he was in dilemma how to fix this workplace miscommunication to maintain the harmony and peace in the organization. He was planning to open a new branch at Southeast Asia on February 2017, during Chinese New Year. He wanted to solve this problem before he starts his new branch. Taking into consideration the whole situation, Ayyub is now contemplating whether to conduct one-to-one meetings with Catherine on a continuous basis to train her with communication and leadership skills, isolate her in a department with less interaction with other staff, transfer her to the new branch or fire her.

The case target audience is for MBA students, particularly for OB and HR classes. Students/participants are challenged to identify the major issue in the case and help decision maker to make decision.

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CSS 7: Management Science.

To understand the motivations for adopting RI practices for institutional investors and asset managers; to understand the different RI strategies available to institutional investors; to understand the impediments to adoption of RI at an organisational level; to debate how financial institutions can drive the growth and adoption of RI among the investment community; and to illustrate the complexities of organisational change and the strategies that institutional entrepreneurs can use to overcome resistance to change from key stakeholders.

The case is set in October 2017 against the backdrop of the pending unbundling of Old Mutual plc into four new independent businesses, and the subsequent relisting of Old Mutual Ltd on the Johannesburg Stock Exchange in South Africa. The head of responsible investment at Old Mutual Investment Group and the main protagonist of the case, Jon Duncan, is considering what the subsequent relisting will mean for the responsible investing programmes that he has set up over the past six years. The case goes on to describe how responsible investment principles were supported through the implementation of ESG integration and active ownership strategies. It also examines recent developments in ESG product innovations and demonstrates another technique available to responsible investment practitioners in the form of best-in-class ESG screening. The case ends with Duncan contemplating the strategic priorities of the RI team moving forward, and how the managed separation might impact on the RI agenda. It provides prompts for students to discuss and formulate a strategy for advancing the aims of responsible investing.

The case is aimed at postgraduate-level students enrolled in a management-related degree programme such as an MBA, and covers both sustainable and responsible finance and institutional entrepreneurship theory.

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CSS 1: Accounting and Finance

The learning objectives of using this case are as follows: to understand the concepts of organizational structure, organizational culture and organizational change; to expose students to the problems that may encounter organization when it intends to bring changes in culture; to stimulate students’ understanding of the necessity to build positive organizational culture; to advance students’ knowledge about oil and gas industry; to develop students’ understanding of using Levin’s model of cultural change; and to illustrate the challenges that an organization might face while changing its existing culture.

This case teaches about the importance of boosting positive organization culture to accept organizational change. Stardust was established in 2013 as Petronas Carigali Sdn Bhd’s subsidiary. The company was established to manage small and marginal field in Malaysia which was under the oil and gas field that had smaller reservoir and lasted for four to five years. On 2014, Stardust was given an opportunity to take over one of the fields to manage. However, during the process of handing over the facility and field from the parent to the new company, the tanker caught fire in one of its pump in the pump room. The fire resulted substantial damage to the pump room; two out of four pumps were totally damaged. It delayed the oil production for more than a month. Total estimated damage due to the fire incurred RM19m losses. Direct cost included replacing two new 400 kW pumps, repairing the damaged pump room with new manifolds and painting, and cost of shutdown production for 40 days. Investigation was initiated to identify the causes of the fire which revealed that human error, mostly peoples’ negligence was one of the major reasons along with location, equipment and procedure. The Health, Safety and Environment department of the company was given the task to create ‘Living Safety’ culture among the crew. Being the head of this department, Tarmizi found it very challenging to inculcate the culture ‘Action Today, Perfect Day Tomorrow’ and was thinking how to instill this culture with zero failure by the end of the calendar year which is December 2016. The time was running fast as the parent company emphasized to handle the situation urgently and to ensure that the similar incident will not happen in the future. If it re-occurs, it will jeopardize the trustworthiness of Stardust with the other parties involved and also the parent company might not allow the company to operate other facilities, which will put the company at stake to remain competitive in the oil and gas business.

This case is suitable to use in advanced undergraduate level, MBA and MSc to teach organizational behavior and organizational theory courses.

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CSS 7: Management Science.

It intends to help the learners assess the scenarios of volatility in the Indian capital market which was caused by unpredictable market forces. It also helps in understanding how analysts struggle to predict the direction of the market and what options strategies can be recommended to be deployed by the investors to maximize returns in such compelling scenarios.

This case study presents snapshots of high volatilities caused by the market and economic forces in the Indian capital market. It depicts how analysts struggled to predict the direction of the market; and how high volatility can put them in trouble. It also exemplifies as to how by selecting the apt strategies, investors maximize their immediate returns in a volatile period and can produce large returns in a short time.

The best time to discuss the case is during the completion of options strategies in the course of Derivatives or Portfolio/Investment Management.

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CSS 1: Accounting and Finance.

I would recommend the following two readings: Kotter, J. P. 2001. “What leaders really do” Harvard Business Review, vol, December 2001, pp. 85-96 and MIntzberg, H. & Waters, J. A. 1985. “Of strategies, deliberate and emergent” Strategic Management Journal, Vol. 6, pp. 257-272 Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

This case study aims to provide following four learning outcomes: enhanced understanding of organizational leadership style/approach in terms of rigidness or flexibility to bring modifications in organizational vision to tap current opportunities, enhanced understanding of the use of emotions and rationality in organizational decision-making to strike a balance between organizational needs and community needs in the context of organizational priority framework, enhanced understanding of issue of integration to meet community needs smartly particularly in social development organizations and enhanced understanding of leadership strategies for successful business diversification.

This case study highlights and discusses three issues: first, it explores issues related to change in organizational vision and aims keeping in mind the needs of community rather than sticking to organizational needs (flexibility versus rigidity). Second, it explores the role of emotions and rationality in organizational decision-making by its leadership. Third, it discusses the role of leadership in successfully transforming one-dimensional organization into multidimensional organization by adding new avenues for future growth by mobilizing existing organizational strengths and competencies. Finally, this case discusses theories of leadership and change management in the context of social development organizations to align their activities with community’s emerging needs.

Master Level - Master of Business Administration and Master of Management. This case provides sufficient material to be discussed at master level courses such as change leadership and change management in social development organizations.

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Management science

The case of Bertelsmann China: Supply Chain for Books (A) focuses on one the world's leading media companies to illustrate a widespread problem in the supply chain strategy in extremely fast growing markets. Students learn about the basic challenges of supply chain strategy in an international context. The case covers important fields of management theory. Supply chain designs well as cost and performance drivers are revised by the use of frameworks.

The case of Bertelsmann China: Supply Chain for Books (B) is situated in China in the beginning of 2006. Bertelsmann Direct Group, the Chinese subsidiary of the worldwide Bertelsmann AG, is one of the leading book retailers in the country. Supply chain management is essential for success in retailing, which is why Bertelsmann puts a lot of effort into the optimization of its supply chain design. As costs are paramount to importance in the low-margin book retailing sector, linear programming methods are applied to optimize the network