Case studies

The strategic management literature states that firms who wish to have a competitive advantage through high customer service (rapid response) and product differentiation need to restructure their organization into empowered, self-managed work units so as to ensure that there is “value-added” at each stage of the value chain. (Porter, 1985; Hill and Jones, 2001) In this case, Vanguard altered part of its structure through the development of teams in order to maximize its operations; and given their results Vanguard successfully put theory into practice. When the major supporter of team management, Mike Wesley, leaves the firm, he is replaced by Wendy Kiefer, a strong supporter of team structures. Her replacement, Shari Lastarza, however is the “old” assembly manager and does not buy into the team concept. Could this be anything but a formula for disaster?

David Walker, a senior attorney in a busy white-shoe law practice is involved in an in-office dispute between his administrative assistant and a respected colleague. He had spent numerous hours listening to both sides tell their stories and has no answers. How was he ever going to help two people he valued greatly work out a compromise between their extremely polar positions? The case provides opportunities to explore the sources of interpersonal conflict, causes of escalation, and ways of diffusing and resolving it.

This case presents the challenges facing a new pastor at Whitney Avenue Congregational church. For many years the church has seen declining membership. Karl, the new pastor, is expected to help foster growth, but as he has learned, some organization members fear that he may want to change more than they would like to see changed. Karl must decide how to conduct himself at the next church council meeting. He also must decide on an approach to effect positive change in the organization.

Threadneedle Investments, a leading UK Investment management company, was engaged in strategic discussions about future growth in its retail mutual funds business. The firm's Vice Chairman, Alan Ainsworth, was leading the discussion of strategic alternatives. The following options were being considered: expanding distribution of its funds in the UK by distributing directly; expanding its presence in the UK through the independent financial advisor (IFA)network; and/or building a larger presence in Germany, where Threadneedle was already established. The case takes place in June 2000 and draws much of its rationale and immediacy from the great bull market of the 1990's and the arrival of a new millennium. Investors were looking for new investment media to capture these returns. The case is based on field research including conversations with Mr. Ainsworth and his associates, internal company documents, interviews with experts in the field and library research.

An employee&s husband made violent threats to the store manager of a Las Vegas shop specializing in skin care, makeup, fragrance, and hair care products of an international company. The manager wanted the employee terminated. The employee confessed that her husband also threatened her. The employee's personnel file contained no performance problems, but the store manager admitted that she had kept a separate file with such documentation. The Executive Director and the Director of Human Resource Management wondered what they should do.

Arizona Snowbowl, a ski area located in northern Arizona, experienced several years of inadequate snowfall resulting in both operating losses and negative cash flows. The CEO had to decide whether to commit $750,000 for an Environmental Impact Statement (EIS) related to a proposed $19.77 million snowmaking project that uses reclaimed wastewater. U.S. Forest Service approval was required. Data for this case were obtained from the EIS that the Snowbowl submitted to the U.S. Forest Service (USFS). Estimated skier days, revenue levels, capital costs and interest rates are provided to facilitate the decision modeling process. Students are expected to analyze the financial information and decide whether or not undertaking the EIS project is cost effective while taking into account the possibility that the regulatory and legal system might not allow the project to go forward.

Fonkoze is the largest Microfinance Institution in Haiti whose clients are mostly poor women. The authors had access to documents and meetings of the organization for an extended period, and observed the growth of the organization from a single office to 21 branch offices. In so doing, their staff had to spend increasing time in fundraising so that they could make more loans to the existing and new customers. This case presents the decisions of the Board and the management to alleviate some of those problems. Against a backdrop of political and civil turmoil, the case could be instructive for students and instructors alike. The Board had to decide whether to apply for status as a regulated bank, or to transform into some other financial entity.

The financial statements of public companies located in the United Arab Emirates provide excellent examples of the impact that reporting investments at fair value can have on net income. This is because of the wide fluctuations in securities prices and real estate prices in recent years. Using an actual company, National General Insurance, which is located in Dubai in the United Arab Emirates, this case provides examples of the impact of fair value accounting for investments under International Financial Reporting standards (IFRS), for both securities and property investments. As US financial reporting moves towards harmonization with IFRS, it is critical to understand how reporting for investments under US Generally Accepted Accounting Principles (US GAAP) compares with international reporting standards. Specific learning objectives include gaining an understanding of the reporting requirements for investments under IFRS, understanding the difference between reporting requirements for investments under US GAAP and IFRS, and understanding both the positive and negative impacts on reported net income from using fair values for reporting investments.

Judy was a high-performing professional manager who was with her company for 15 years and was a manager for six. She was a confident, positive, and happy person but recently lost her confidence in herself and her abilities. She dreaded going to work because she never knew what she would face from her boss, Dennis. Dennis was a brilliant man who was recently promoted to Senior V.P. He was condescending, and he humiliated people in public. Complaints to the CEO and a harassment claim produced no results. Dennis did the CEO's dirty work and served a role needed in a fast-paced and profit-driven corporate culture. Judy enrolled in an MBA program to build her resume and her self-confidence. She faced a critical juncture in her career. Should she quit, transfer, complain to HR, or confront Dennis?

Anika, a new manager, is confronted by a dysfunctional organizational culture characterized by employee disrespect, insubordination, and low performance. Her charge is to “to turn the place around”. The case takes place in a service organization, a testing range run by the US Department of Defense. The staff is a combination of federal and contract employees who test clients’ high-tech systems in a sometimes dangerous, desert environment.

In addition, there are three vignettes that give a portrait of dysfunctional individual behaviors. Frequently, the response students want to make is “I'd just fire the guy.” Unfortunately, it is not so simple.

This case describes the journey of Karson as he transitions from female to male. Throughout his life, Karson experiences a great deal of anxiety trying to reconcile his identity with the expectations of society. The anxiety inherent in this situation is described in order to get the reader to more fully empathize with the issues faced by transgender individuals. The case then focuses on issues specific to the workplace as Karson begins his career with a counseling agency and experiences several instances of discriminatory behavior.

Doug Scovanner, CFO of Target Corporation, was about to present his proposal at the November 2008 Board meeting. He was prepared to discuss immediate strategic actions which would provide support for working capital for the discount retailer. The retail community was about to suffer their worst fourth quarter in recent memory. Consumer spending had contracted, unemployment was rising and the deflated housing market had driven the economy into a recession. Although discount retailers had fared better than other industries during the second and third quarters, they were not immune to the overall economic downturn which had become a global crisis. To further complicate matters, Target's largest competitor, Wal-Mart, just posted third quarter growth even though Target was bracing for a busy holiday season. Scovanner anticipated further strain on working capital before year-end as cash flow tightened and the capital markets remained at a virtual stand-still.

Traditional Craft Designs is a sole proprietorship located in Trinidad and Tobago, West Indies. The firm's owner, Ms. Debra Atwell was recently offered an attractive opportunity to lease space at the Crown Point International Airport, Trinidad and Tobago to establish a retail outlet. She then met with an officer of the National Entrepreneurship Development Company to discuss the opportunity and seek a $40,000 loan to finance the capital and operating costs associated with the proposed retail outlet. Students are required to assist Ms. Atwell with the preparation of historical financial statements and a financial analysis that must accompany her loan application.

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.

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.

The subject areas for this case are auditing, fraud and investigations. It is also relevant for teaching aspects of corporate governance.

This case consolidates techniques and methodologies of special investigations and demonstrates weaknesses in governance and internal controls. It is appropriate for final year undergraduate students and graduate students who have attended classes on basics of accounting and financial reporting.

The case is about institutional governance and the effects of ineptness at different levels of an organization that resulted in TAS. 133 billion being “improperly” paid out to 22 firms in the financial year 2005/2006.The case is structured to focus at the dilemma of the Director of Finance as an individual who featured in the latter stages of an extensive fraud where old unclaimable debts were revived and were being claimed and paid to fictitious assignees involving a number of Central Bank officials. However, the case seeks to interrogate issues related to financial records and controls in which the position of Director of Finance had more relevance.

Working on this case should result in enabling students to acquire expertise necessary for forensic accounting. It should also enable students to learn to gain an understanding of the practice of investigative and forensic accounting as well as an understanding of the interrelationships of the parties involved in forensic investigations.

Teaching note.

Human resource management; primarily employment law impacting on employment relations.

Second year (or 200 level) students up to post graduate programmes in Business Management, Human Resources Management and Law.

The world is still fascinated by South Africas transition to democracy; what with stories of massacre (Sharpeville, etc.) of those who dared challenge white supremacy and the battle for prominence between the African National Congress and the Inkatha Freedom Party. Since gaining independence, South Africa has attracted investors from far and wide. Now and again, one hears news stories that report about forms of disgruntlement from whites and blacks, respectively. In some quarters, you may hear stories suggesting the white community has not completely gotten over their resentment of black leadership. In some other quarters, you are likely to hear the blacks insist that the South African land space belongs to them and as a result they should be in charge of the distribution of wealth, one must understand that much of the wealth of the South African land still resides with the Whites. In what is considered as a fair attempt to integrate all the citizens of the republic, the new government of Nelson Mandela came up with a constitution that is hailed as perhaps the best in the world. Carved out of the United Nations Human Rights Charter, it proposes a free society that recognizes all its inhabitants regardless of colour. Within the world of work, the constitution identifies seven very important statutes that not only give effect to and sustain the republics membership of the International Labour Organisation, but also help to realize and regulate the fundamental rights of workers and employers.

Test students understanding of the legal statutes that pertain to employment relations and human resource management in South Africa.

Understand the legislation affecting management and staff. Understand and apply the principles of recruitment and selection of staff. Identify and apply the options open to managers in staff training and development. Identify and apply the appropriate performance management systems. Understand and apply the strategic human resource planning process.

Teaching note.

Leadership, psychology.

Organizational behavior, international business, gender and society at Undergraduate level.

This short case describes a qualitative investigation on the dynamics of power between young business leaders and senior supervisees in Ho Chi Minh City, Vietnam. Views from both the supervisors and supervisees on current working relationships are presented.

After reading and discussing the case, participants are expected to be able to identify key concepts from organizational behavior theory, including stereotyping, leadership styles, and influence tactics. Participants should also become sensitized to gender roles and their influence on workplace behavior.

Teaching notes.

HR, strategic alignment, organizational culture and change and organizational theory and design.

Suitable for undergraduate and graduate students taking up advanced courses in HR, Change Management, Organizational Theory and Design.

This case spotlights Production Services Network (PSN) Emirates JV and the strengths of its global network. The case raises many important issues related to building a unified culture across a global organization. The case specifically focuses on the significance of sourcing the right talent and training them for the success of PSN's global network.

This case may be used to teach topics such as leading cultural changes, steps to build a strong organizational culture and the significance of systemic alignment for successful strategy execution.

A teaching note is available on request.

Human resource management.

Undergraduate and graduate level Human Resource Management programmes; Leadership modules.

This case accounts the experience of a Malaysian company, Telekom Malaysia Berhad, in implementing talent management practices in its organization. There were several developments that prompted Telekom Malaysia Berhad to initiate a talent management program. The emergence of competitors had forced the company to introduce initiatives to sustain the business. One of the key initiatives involved the need to better manage its talent. The talent management process at Telekom Malaysia Bhd is divided into four key stages. These are first, talent spotting; second, talent assessment and endorsement; third, formulation of individual development plan; and the fourth, readiness level assessment. Each of these stages is implemented using a well-defined set of standards and activities.

This case examines how commitment and support from line management is crucial in the successful implementation of a talent management program and HR-related initiatives generally. Line managers are identified as the missing linchpin between HRM and organizational performance. The case will also identify how the role of line managers is now shifting to support the HR in a strategic sense. Thus, we find a shift in the HR profession from personnel management to strategic human resource management. The case examines the importance of a positive leader-member relationship, creating a culture which is receptive to change. This can be achieved by transformational leader who fosters closer relationships with subordinates. Finally, the case pinpoints how development can occurs in three main ways – on the job experiences, relationships, networking and feedback and formal training opportunities.

Teaching note.

The case is directly related to courses on corporate social responsibility (CSR) in the Management of Business Administration (MBA) Programme.

Courses like “International Business/Marketing”, “Strategic Planning” and “Business Ethics” of the MBA Programme. Management Development Programmes for working executives, on the Topics “Corporate Social Responsibility”, “Manpower Planning”, “Growth of Business Clusters” and “Social Accountability”.

The labour-demanding industry of Tirupur knitwear exports is facing both happy and sad situations. While orders from importers are piling up, lack of manpower planning proves a stumbling block. The industry employs more than 300,000 workers. After hours of toiling, workers still lead a pathetic life; have no access to good housing or quality education for their children. Highlighting on this situation, the case brings forward the questions, why is it that firms have not realised their CSR to provide commendable standards for their employees? what situations would provide the drive or compulsion to adapt social responsibility? and how far is fulfilling the social responsibility a direct answer to solving the labour issue faced by the export firms?

The case serves to help students to understand the theoretical concept CSR. It brings to the students understanding: the drivers of CSR; challenges that would make the business units to honour their social responsibility; what lies as the practical situation on awareness of CSR; and to have a wholesome practical view of CSR in the context presented in the case.

Teaching note.

HRM; recruitment; managing cultural expectations in business; leadership.

Undergraduate management courses; MBA and MSc.

This case focuses on recruitment problems in Europe with an Asian dimension. A young Dutch and a young Chinese graduate are considering a career with postal, courier and logistics firm TNT – what are their concerns as graduating students in looking for a job? From the opposite perspective, the case considers how employers attract graduate recruits. The case encourages students of a wide range of cultural backgrounds to question if they are following their cultural norms, or their own personal needs, regardless of their culture. It introduces students to the concept of perceptions of employer value propositions (EVPs) and how employers can “market” themselves to employees. The case is appropriate for courses in leadership, human resource management, corporate social responsibility (CSR), managing culture, also job hunting and career workshops.

This case is aimed at projecting the importance of career choice criteria from both graduate and employer perspectives. The case examines issues of national culture and associated differences in employee and organizational expectations. The case also examines the role of CSR in attracting employees; and the particular concerns of Generation Y employees.

Teaching note.

Islamic financial instruments, financial analysis, financial decision making.

Undergraduate Finance and Business.

This case highlights the financial decision making by the UAE Islamic Bank, regarding an investment with Towers company. It focuses on considering the appropriate Islamic mode of financing and computing the relevant financial ratios to make the right decision.

This case can be used to teach Islamic financial instruments, financial analysis and financial decision making.

A teaching note is available on request.

International management strategy.

Graduate and upper undergraduate classes.

This case deals with an information technology (IT) outsourcing company based in Egypt which has ventured into the international market right from the start without establishing itself first in the local market. Its record of success was due largely to a group of young Egyptian entrepreneurs with an international orientation. Their strongly held values were translated into an organizational culture that was manifested in the company's relationships with its clients, whether multinational companies or regional governments. This mutual trust has generated work through referrals and has saved the company the need, at least initially, to adopt a proactive marketing strategy. In addition to culture the company's structure has shown considerable agility in dealing with the unexpected demands from clients through developing strong functional departments supported by numerous cross-functional teams. The case also presents the development of the human resource function which is considered the backbone of IT outsourcing companies.

Students are expected to learn the following: internationalization of business start ups in developing nations can take place even in the face of limitations of the local markets; the importance of leadership and culture in fostering trusting relationships with clients; the need to constantly reconfigure resources to meet challenges of competition and the needs of clients; the viability of a defensive strategy for newly established companies if supplemented by trusting relationships with clients; and the role of an evolving structure to fit the growth stages of the company.

Teaching note.

– It is related to managerial accounting including style of management, evaluation method, risk management, responsibility accounting and reporting.

– It is suitable for both Bachelor's degree and Master's degree students to apply their comprehensive knowledge of managerial accounting on the case with relevance for the courses including managerial accounting, cost accounting, cost analysis and managerial accounting seminars.

– Information given by the case informs about the decentralized management structure and style of a data communication company, Data Communication Company Limited. The delegation of authorization is used as the main control of the company to monitor the performance of each department. The case study describes the company's specific methods as well as the monitoring procedures and the reports. In addition, it also addresses the management's concerns regarding risks as it relates to the current market situation.

– To study managerial accounting courses by using this case, it certainly enhances effectiveness and efficiency of accounting curriculum. This case specifically provides a realistic perspective, comprehensive information and solution capability relevant to real world challenges, which can be applied to managerial accounting.

– Teaching note.

Talent management.

Management level proposed courses: knowledge management, human resource management, leadership and fundamentals of strategic management.

Legacy and succession issues plague rising economies. Attracting the local talent to stay is becoming increasingly difficult. This is especially the case for the family run businesses and also local government lead industries. Many MNCs have to bring in their own qualified staff making that an added cost and a disincentive to work in Malaysia. Thus, Malaysia has been experiencing a brain drain. The case study explores the generational differences in retaining staff and the challenges of a global demand and war for top talent. This affects emerging economies that are competing to keep their top talent from being lured away by their competitors. Brain drain is occurring in almost all sectors, but the Malaysian accountancy sector is the most affected. In view of this issue, this case addresses the common challenges facing accounting firms which is talent management and succession planning. ABC Ltd, a fictional firm is one of the Big Four accounting firms (four largest international accountancy and professional services firms), chosen as the context. Jeremy Tan is a manager of ABC Ltd

This case is the basis for class discussion and group presentations. Students will be able to understand generational differences, apply strategies to recruit and retain high-potential talent, and develop awareness of issues regarding Generation Y in Asia.

Teaching notes.

Finance, accountancy, auditing.

Supports information systems audit (ISA), auditing practises and controls, corporate governance and internal controls and financial management modules, business administration and MBA programmes.

The case study focuses on the implementation of ISA and information technology in the highly responsible task of executing financial audits The case emphasises on the fact that the advantages of ISA can only be reaped when they are amalgamated with an auditor's scrutiny, sharp eye, extensive knowledge of auditing systems and accounting principles and a rich experience of the auditing function. The suggested synergy also facilitates a reduction of around 60 per cent, in the cost of executing the audits and the man-hours required to complete the audit, as in the case of Jain Chowdhary & Company.

The case helps students to comprehend the relevance of audit trail. It emphasises on the importance of identifying the source of information and tracking raw data backward. It familiarises the students with the complexities involved in a real audit and emphasises on the role of logic, intelligence, diligence, patience and farsightedness while performing the auditing function. It is important for them to understand how White collar crimes take place in real business economy. This case, hence exposes students to these nuances and can make a student, from a non-commerce background, understand the key elements of efficient auditing. (Elaborate teaching objectives are appended in the teaching note.)

Teaching note.

Auditing, accounting, finance, control.

Upper level undergraduate, MBA, MS accounting.

This case takes an internal approach by exploring how PricewaterhouseCoopers - Egypt develops and applies industry specialization in an emerging market such as Egypt. The case focuses on three aspects of specialization. First, the strategic drivers behind specialization. Second, the internal processes of building industry-specific knowledge. Finally, the costs and benefits of specialization.

Industry specialization is a strategy:

• Specialization is a strategy primarily used by Big 4 auditing firms, such as PwC-Egypt as a means of differentiating it self from the market.

Specialization is a strategy primarily used by Big 4 auditing firms, such as PwC-Egypt as a means of differentiating it self from the market.

Industry specialization is a culture:

• For specialization to be fully effective a learning culture should be in place in which firm personnel are committed to continually seek new in-depth knowledge about clients and their industries.

For specialization to be fully effective a learning culture should be in place in which firm personnel are committed to continually seek new in-depth knowledge about clients and their industries.

Human resources are the most valuable asset of auditing firms:

• Auditing is a service that involves extensive professional judgment. Thus, knowledge and expertise of its personnel is what differentiates one auditing firm's staff from another.

Auditing is a service that involves extensive professional judgment. Thus, knowledge and expertise of its personnel is what differentiates one auditing firm's staff from another.

Teaching notes.

Infrastructure finance.

II MBA/Executive MBA (Project Finance, Infrastructure Finance).

It is generally believed that the economy of India is on the threshold of achieving significant growth in the coming years. The availability of adequate infrastructure facility will play a key role in realizing this growth potential. To accelerate the process of creating infrastructure capacity, the Government of India has opened up many infrastructure sectors for private sector investment. Creation of international standard airport facilities is an important component of such new infrastructure creation. This case study presents the initial development and financing closure of Bengaluru International Airport Limited (BIAL), the first major private sector airport in India. In retrospect, it is generally felt that BIAL was an important milestone in the privatization of airports in India. The blueprint for the greenfield PPP airport in Hyderabad was closely modelled on the BIAL project. The experience gained in the development of BIAL also played a major role in subsequent brownfield PPP airport expansion projects in Mumbai and Delhi.

The goal of this case study is to illustrate the complexities that exist in the process of infrastructure development and financing. This following are the expected learning outcomes:

• The importance of using an appropriate project structure.

• The prevalence of early returns to project sponsors as compared to lenders.

• The process of achieving financial closure.

• Analyzing project risks and returns.

The importance of using an appropriate project structure.

The prevalence of early returns to project sponsors as compared to lenders.

The process of achieving financial closure.

Analyzing project risks and returns.

Teaching notes.

The case study aims to investigate human resource management issues of national importance, and specific recruitment issues important to the company.

Students studying, e.g. Human Resource Management/Developing Human Resources as courses within an undergraduate business degree program. The audience is also targeted through courses that include the study of cross cultural management/diversity.

An industrial organization in the United Arab Emirates has a multinational workforce, where many employees are recruited from overseas. The recruitment process necessitates liaison with recruitment agencies at a distance, and locally with the government labor office.

Students will be able to:

• analyze that companies exist in an external environment that impacts on their internal policies;

• describe the importance of quality assurance to the HR function in an organization; and

• explain how the HR department works closely with all departments in an organization.

analyze that companies exist in an external environment that impacts on their internal policies;

describe the importance of quality assurance to the HR function in an organization; and

explain how the HR department works closely with all departments in an organization.

Teaching notes.

Human resource management.

The case might be used in teaching International Management or Russian society at a Master's level, including MBA.

Quotas for the employment of disabled people exist in many countries, including Russia. Many companies in Russia, however, are “forced” to find “creative solutions” to avoid this quota. This attitude is caused not by the unwillingness of companies to support disabled people, but rather by their moral and technical unreadiness to do so. Using one example of a company providing freight services, the case illustrates this. The company is faced with additional challenges: it is a 100 percent subsidiary, dependant on its parent company in many respects – especially in financial matters.

Students: learn some informal practices (legislative norms and networks) in the Russian business context;, discuss how organizations are faced with informal practices and establish problem solving techniques; and receive some additional information on the business environment in Russia.

Teaching notes.

Susan works for a small S-Corporation that is experiencing issues with its incentive program. Specifically, employees find that the company's incentive program is rather ambiguous and confusing. Susan is in a position to do something about it but she is not sure what to do. Students are challenged to design an incentive program for the small company. This case exercise is appropriate for undergraduate students in Organizational Behavior or Management courses and should coincide with discussions of motivation and employee incentives. This case is based on the author's personal experiences.

In August 2007 the Mainsail II SIV-Lite was frozen by its trustee as a result of the ongoing credit crisis. The state of Maine held $20 million of Mainsail commercial paper in its Cash Pool portfolio, a short-term portfolio that puts temporary, excess state revenues to work. When word of the potential loss became public, the Treasurer came under attack. The case introduces the functions of a state Treasury department, with particular emphasis on the investment objectives and guidelines for the cash pool as well as its composition. The case reviews the events leading up to and including August 2007, the month when the credit markets first began to seize and when the financial crisis effectively began. It examines securitization, structured finance, and the Mainsail SIV-Lite structure in some detail.

Performance management, human resource management.

This case is appropriate for undergraduate and post graduate studies.

A premier business school in Central India decides to offer the Best Teacher Award to a faculty who gets the highest feedback from the students. The idea is to motivate the faculty and also help them improve their teaching pedagogy/style, etc. A feedback form is designed and administered in the last session of the course. The average across all the sections and courses is calculated and displayed on the institute's intranet. Soon doubts are raised on the validity of the decision to give away the Best Teacher Award based on students' feedback. The case makes an attempt to highlight that performance is a function of several factors. What apparently seems to be a great performance may not be a great performance and similarly what apparently appears to be poor performance may not necessarily be poor performance. One needs to dig deep into this to arrive at any meaningful conclusion.

Performance should not be judged at face value. Performance analysis is necessary for any meaningful decision.

Teaching notes.

The case throws light on performance management in general and performance appraisal in a specific Indian context, its linkages with various other HR systems in an organization and the various issues and challenges attached with it. The case is especially suited for understanding people management in small organizations and organizations in emerging markets.

This case has been tried and tested in the classroom setting with management students pursuing a post graduate diploma in business management (PGDBM). The case has been administered to students in Chennai Business School, Chennai in their core course human resource management (first year PGDBM) and to second year students specializing in HR in their course “Performance management and compensation management” in G D Goenka World Institute, Sohna.

The case is set in the southern part of India in a retailing organization which grew from a small retail store catering to the daily needs of the student community to a four store retail store (Bolts'). Mr Andrew (Head, HR), introduced performance management and appraisal at Bolts'. Since the appraisal was interrelated with various other HR systems like motivation, compensation, training and development and promotions, it generated a lot of excitement among the employees. After implementation of performance appraisal, the organization seems to experience one problem after another. There were complaints from customers, followed by a range of challenges such as discontented employees, unprofessional behavior, low motivation in the organization and loss of profit.

Understand and analyze the performance management in general and performance appraisal in a specific Indian context, its linkages with various other HR systems in organization and the various issues and challenges attached with it. Understand people management in small organizations and organizations in emerging markets. Assess and identify HR practitioners' problems in studying SMEs' HR related problems in an Indian context.

Teaching notes are available to faculty. Please consult with your librarian.

Human resource management, Training and development, Competency development and team spirit.

The case is intended for MBA/PGDM level students as part of a human resource management curriculum. The case is more diagnostic in nature and should be discussed in the same spirit. The case is suitable for developing conceptual thinking and community orientation of professionals aspiring or pursuing a career in the area of human resource management.

The case examines the imperatives behind Sterling Tools Limited (STL), a leading fasteners manufacturing Indian company's decision and strategy adopted to inculcate team spirit through outdoor experiential training (OET). The case explores in detail the process undertaken to execute the OET at STL. The case also briefly mentions the tangible benefits of OEL. The case is structured to enable readers to: understand the basic objectives of OET; understand the innovative approach adopted by STL; and understand how an organization responds to changes and challenges in the external environment.

This case is structured to enable students to: understand the meaning and significance of outdoor experiential training (OET); analyze the challenges faced by HR managers in modern day organizations; learn the conceptual framework and understand the principles of OET; examine the measures that can be taken by management to ensure a smooth induction and socialization process of employees; and understand the need of inculcating team spirit among employees.

Teaching notes are available.

Strategic management of nonprofit organizations.

This case is appropriate for graduate level program/executive education courses; advanced topics in nonprofit management or strategic management of nonprofit organizations.

This case focuses on the central dilemma faced by arteBA Foundation in 2008. arteBA Foundation's chairman, Facundo Gómez Minujín, received an offer from a foreign company to purchase the art fair launched 17 years before – and by then acknowledged as the most prestigious fair in Latin America. Leading art fairs around the world were managed by for-profit companies that could view arteBA as a strategic asset to tap into new markets. Gómez Minujín called for an urgent board meeting. The young chairman had his qualms about selling the fair. In addition to corroborating arteBA's brand positioning in the region and rewarding the organization's efforts over the years, this purchasing offer afforded the possibility to undertake several projects to further develop and promote Argentine art – the true driver for most arteBA's members. The case describes the foundation's background and the fair's growth until the crossroads in November 2008. They include several accounts of instances in which the foundation took financial risks to enhance the fair's positioning, such as granting subsidized space to emerging galleries at its Young Neighborhood Program, expanding to include aesthetically risky offerings at its Open Space section, and financially supporting Brazilian galleries to attend the fair in order to enhance its Latin American scope and regional consolidation. Similarly, the case depicts how the foundation chose to uphold fair continuity in critical years (2001) amidst a dismal domestic setting. The dilemma presented by this case hinges on an organization's ability to build a market-based venture while preserving and pursuing its mission. To promote Argentine artists and art, arteBA Foundation had to help art galleries – for-profit businesses – to adopt more professional practices. Another challenge described in this case revolves around the need to “manage quality” in detriment of greater, immediate revenues. The last section revisits the central dilemma faced by arteBA Foundation. The mixed reactions of board members on the fair's purchase offer described in the introduction unfolded in a passionate debate at the board meeting. Two prevailing positions emerged in reference to the future of the organization. For some board members selling the fair afforded arteBA a chance to finally undertake new challenges, such as launching a grant program, offering financial support to artists, consolidating a new venture (South Limit), etc. Opposing board members contended that, without the fair, the foundation made no sense and that no other initiative could have such an impact on its field of choice. Finally, the board found it impossible to reach a decision on this matter in just one meeting and decided to resume its discussion after a recess.

This case has been designed to advance the following teaching objectives: gaining a better understanding of market-based ventures carried out by social organizations; discussing the alignment of market-based ventures to social missions at social organizations; adequately interpreting market trends to try to align them to a nonprofit's mission; identifying the primary capabilities needed by social organizations to manage profitable market-based ventures; developing a positive market orientation as a source of opportunities for a nonprofit; appreciating the significance of an active, committed board for market-based venture development; and highlighting the primary role of entrepreneurship and innovation when it comes to launching market-based ventures that add value to a nonprofit's brand.

Teaching notes are available.

Venture capital and private equity.

This case is suitable for II MBA/Executive MBA (venture capital and private equity/entrepreneurship/business models/managing family business) courses.

Soliton is a technology and software services company with operations in India and the USA providing machine vision products and virtual instrumentation services. Soliton was started by Ganesh Devaraj in 1998 after his return from the United States after higher studies. Ganesh hails from a business family in Coimbatore that had interests in the textile spinning sector. The family had been in the textile business since the early 1940s and had revenues of Rs 400 million and employed about 700 people. Ganesh, not wanting to continue in the traditional family business, ventured into the technology sector using his academic and professional experience. His family was supportive of his venture and funded his company for the first two years of operation and for scaling up operations. Ganesh is now evaluating various sources of raising additional capital at a time when there was general slowdown in the automobile sector as a result of the global financial crisis.

The goal of this case study is to illustrate the complexities that exist in financing growth of companies in uncertain times. This following are the expected learning outcomes: discuss and understand the nuances between different sources of early stage funding: personal wealth, family, and angels; compare and contrast the differences between family funding and venture funding; and highlight the benefits and limitations of family funding.

Teaching notes are available.

A 2010 MBA graduate explored her options for full-time employment. She found Ethical Business Company (EBC) and was instantly intrigued. Not only did the company consult on many of the ethical issues that were important to her, but it also had a flat organizational structure. Although it was a riskier choice than going with a larger and more established firm, she was excited about being able to use her skills in direct interaction with clients and senior executives, rather than having them hidden beneath multiple layers of hierarchy. But after three weeks at EBC, she wonders if a flat structure is right for all companies and all employees or if there are certain companies and people who fit better in the hierarchy more than others.

The application of activity based costing (ABC); calculating the cost of a CNC Process using ABC; designing a pricing strategy.

The case can be used in the following courses: MBA program with specialisation in finance (to teach students the application of costing in services sector); MBA program in general management (to highlight the concept of activity based costing and its application); and under an elective course on management control systems in MBA programs (to highlight the strategy to determine price effectively).

The case highlights the application of activity based costing in arriving at cost and finally leading to development of price to be charged by KK Metals. The company wishes to compute the activity based cost of CNC process and develop the selling price for 194 precision turning services scientifically as opposed to the present strategy of being a price taker, largely on the basis of what essentially is prevalent in the local market within which KK Metals operates. The case gives an insight to numerous control variables that the management can consider while pricing its services.

The case can be used to understand management concepts such as ABC, pricing and the role of efficiency in business processes. It can be used to: teach complexities involved in identifying activity driver(s) in case of ABC as far as application to service sector is concerned; help understand the use of costing as an effective tool in pricing strategy of the company; and help students realize the significance of inputs used for calculating per hour cost.

Teaching notes are available. Consult your librarian for access.

Organisational behaviour, strategic management and management of change, human resources management, business management.

Undergraduate and post-graduate management degrees: including courses on organizational behaviour, human resources management, marketing, business management and strategic management.

Dandiraz an electric appliance manufacturing company in Zimbabwe has an aggressive marketing director who had increased exports from 15 percent of the company's production to 40 percent and the company had won the National Exporter of the Year Award twice as a result of his efforts. The chairperson was uncomfortable with the outbursts of the marketing director when he talked to him about the production department. There was a disagreement between the marketing director and production director in the way certain issues were to be implemented. The chairperson was undecided on whose suggestions to follow since both directors were giving valid contributions but opposing each other.

Students can focus on the importance of how departmental conflicts can harm an organisation if not managed properly. Students will also appreciate the importance of making quality decisions by top management as an important ingredient for the success of an organisation.

Teaching notes are available. Consult the librarian for access.

Human resources management, international human resources management.

The case is suitable for undergraduate or graduate/training programmes specialised in international dimensions of HRM.

The study aims to evaluate the experiences of hotel employees at the Mandarin Oriental Bangkok's new employee centre. This centre, called the “O-Zone”, is an example of the hotel's commitment to the well-being of its staff. On a larger scale, it is an illustration of a method to maintain employee motivation and commitment in the luxury hotel industry. The case is particularly useful to investigate as the hotel has created a unique approach to employee well-being in a large urban setting where employees experience a stressful living environment, including long commutes. This is supported by studies in the literature which reveal that burnout and stress are important factors to consider for hotel employees.

The case study allows students to discover the following key learning points: an example of a well-being initiative for employees of a luxury hotel in the Thai context; an investigation of the need for employers in luxury hotels in Thailand to attract and retain talent; and an understanding of the use of incentives at work for employee motivation in the Thai luxury hotel industry.

Teaching notes are available; please consult your librarian for access.

AngloGold Ashanti: the dawning of a new age.

Change management, leadership, human resources management and organisational behaviour.

Business and organisational behaviour students at a Master's level of study.

This case study explores the challenges facing one of the jewels of corporate South Africa, AngloGold Ashanti, as it seeks to introduce and implement vast changes across its global operations within a pre-established time frame. It explores those factors that impact the introduction and implementation of a successful and sustainable change initiative at AngloGold Ashanti.

By understanding the manner in which the company's new business improvement initiative is sought to be introduced at the organisation, students are better able to understand the role of leadership and the impact of change on a global workforce. Students will gain an appreciation of how to manage the change process, key actions that ought to be taken by all levels of management and staff, pitfalls that should be avoided and challenges that need to be addressed to ensure that the organisation can emerge stronger and take its rightful place in the competitive global arena.

Teaching notes are available; please consult your librarian for access.

Operations and human resourcing.

This case study is intended for use in graduate, executive level management and doctoral programs. The case study illustrates a combined IT and HR driven participative management control system in a flexible organization structure. It is intended for a class discussion rather than to illustrate either effective or ineffective handling of an administrative situation.

The case describes the situation of managing unskilled workforces (≥14,000 workers) during the construction phase of the 4 × 250MW power plants both for purposes of turnout as well as due compensation, in the event of an accident. The approved labour forces appointed for 45 × 8 h. Man-days after a rigorous fitness test and approvals of the safety officer are allocated housing and other necessary amenities and a commensurate compensation system.

These include: illustrating typical organizational responsibility structure at a construction site of a large power plant; illustrating the planning and administrative control mechanism in implementing strategy at a construction site of a large power plant; offering students the opportunity to understand and view a typical operational (project) structure; allowing students to speculate adaptations in the wake of an ever-changing business and company environment; and providing an opportunity to introduce a power scenario in India, Indian labour laws and radio frequency identification technology and to relate this to the case in context.

Teaching notes are available; please consult your librarian for access.

The recruitment and selection process, human resource planning, talent management and succession planning.

The case has been tried and tested in the classroom setting with management students pursuing a Post Graduate Diploma in Business Management (PGDBM).

The case is set in the southern part of India in a manufacturing organization, Plomsom Ltd (a disguised organisation). Plomsom Ltd manufactures tractors and has a pan-India presence. The sale of tractors in India fluctuates over time. Sales are largely dependent on the seasonal harvests which in turn are heavily dependent on the monsoon rains. The case is designed for understanding the importance and necessity of finding the right man at the right time with the right skills in a manufacturing set up where production output is a factor of many interdependent variables.

The learning objectives of the case are: critical analysis of recruitment and selection; importance of job analysis in recruitment and selection; understanding the role of HR planning in running the operations; understanding problems in the manufacturing sector in an Indian context.

Teaching notes are available. Consult your librarian for access.

This case is suitable for undergraduates, MBA students and students from business administration departments in the teaching of human resources management and performance management.

Luodian Electric Power Construction Corporation Group (LEPCC Group) is a state owned enterprise transformed from a construction unit of Luopu Power Supply Bureau (LPSB), a governmental organization in charge of all the electricity supply in Luopu City. The general manager of LEPCC, Gu Ming tried to set up a modern market-oriented management system for LEPCC. Unfortunately the problems that had accumulated in the past two decades during which LEPCC was a governmental organization made his reforms very difficult. The first headache for Gu Ming was the performance appraisal reform in LEPCC. The existing performance appraisal system seemed to have at least three problems in practice: unclear appraisal objectives, an improper assessment system, a different appraisal standard for similar positions. What should Gu Ming do to build a proper performance appraisal system to help the fast-growing LEPCC Group to make LEPCC a competitive market-oriented player?

The first objective of this case is to enable students to understand that the issues of working performance are issues of people first, rather than issues of the management system. If the management focuses on the system instead of on the staff of the company to design the performance management system, the system will be fruitless and inefficient. The second objective is to cultivate students' capability to apply the basic theories of human resource management and the knowledge of performance appraisal in case analysis and practical management. This case, seemingly about performance appraisal, is in fact about the organizational structure and processes of the organization. Reform should start with organizational analysis, job analysis and job descriptions. Only when all these have been done correctly, can the performance management system be designed more reasonably, scientifically and efficiently.

Teaching notes are available; please consult your librarian for access.

The case covers capital budgeting practice in a real estate company in Vietnam.

The case is ideally suited for participants in MBA, Executive MBA, and Masters in Finance programmes. It can be taught near the end of a course on corporate finance/financial management. It can also be taught as an advanced topic in financial management courses.

A real estate company in Vietnam has prepared a capital budget for, what it claims is, a 600 billion VND project. The weighted average cost of capital used by the company is 10.64 percent. An analyst in a consulting company is asked to thoroughly review the capital budget of what appears to be a project that is too good to be true. Lending rates in Vietnam at this time were around 15 percent.

Participants will learn how to correctly apply the principles of computing: net after tax cash flows from a project; and weighted average cost of capital, particularly in the context of real estate companies.

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