Case studies

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.

East Texas Oxygen (ETOX) delivered high-pressure cylinders of gases such as oxygen and nitrogen to twelve wholly-owned branches scattered throughout East Texas and Louisiana. Employees loaded and unloaded individual high-pressure cylinders off of and onto trailers manually and the firm had never had a related accident. Robert Jenkins had been challenged to decrease the cost of supplying the branches with cylinders and other supplies. He was considering recommending the palletization of delivery operations which required numerous changes within the organization. This case required students to determine the best routing for the delivery truck(s) and to determine whether or not the number of trucks and drivers could be reduced under palletization. Students were then required to do a capital budgeting analysis and make a recommendation of whether or not to palletize.

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.

The ABB (A) case describes the situation leading up to a decision that has to be made concerning closing a manufacturing subsidiary of ABB and moving its operations to Thailand. The Plant/subsidiary manager is placed in a conflict position regarding this decision due to the matrix form of management structure employed by the parent ABB. His direct line manager in charge of the global product line wants the move to take place. He has the support of his supervisor, who sits on the Executive Committee of the parent company. The ABB Country Manager for Denmark wants the plant to stay where it is. The subsidiary manager also reports to him, as part of the matrix structure. The subsidiary manager has recently been promoted to his new position, with the support of the Country Manager. The previous subsidiary manager had been promoted to head up a larger, Danish subsidiary of ABB. The previous year, the Country Manager and the previous subsidiary manager had managed to over rule the same request, in no small part, due to their connections within ABB as well as within Denmark. The new subsidiary manager needs to make a recommendation as to what should be done. The ABB Transformers (A) case can be used separately, or in conjunction with the (B) case.

The (B) case follows up on the (A) case. The decision was made to leave the plant in Denmark. It was revisited one year later, and the subsidiary manager is in even more of a quandary. The former Country Manager has been promoted to the Executive Committee of ABB. At a meeting of the new Country manager (not previously from within ABB), the Product Manager, his supervisor from the Executive Committee, the former Country Manager, and the subsidiary manager, the discussion is primarily between the new Country Manager and the Product Supervising Executive Committee Member, who has also been given added responsibility for all of Asia and the Pacific region. The former Country Manager, now responsible for European operations, remains quiet during the discussions. He later notes that this is a relatively small decision in the context of European operations. The subsidiary manager still needs to make a decision, but is now unsure of what has happened during the past year to allow this issue to be raised for the third time. The (B) case can be used to demonstrate how politics, promotions, and transfers can radically alter the environment within the context of a strategic decision. The focus is now on organization culture and power, and on the problems of operating within a matrix structure. The (B) case should be used in combination with the (A) case.

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.

Workforce diversity is a reality and offers many benefits to business. Nevertheless, managing diversity poses numerous challenges. This case involves religious diversity, focusing on employers' legal duty to accommodate religious practices. In the case, the assembly line at Electrolux's Frigidaire plant in St. Cloud, Minnesota hummed with activity when suddenly a group of Somali workers walked off the line. The Somali employees were new immigrants and introduced cultural and religious customs which were for the most part unfamiliar to management. The employees were Muslim and left the work stations to observe sunset prayers, one of the five daily prayers central to the Islamic faith. The management dilemma presented in the case is balancing the demands of assembly line production with the religious requirements of Muslim workers in a legal and effective manner. There is a substantial epilogue detailing Electrolux response to the situation which can be used as the basis for further class discussion. To help guide this dialogue, a “mini-instructors manual” follows the epilogue.

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.

Small to medium-sized enterprises, SMEs, play a critical role in the global economy. They comprise 90% of the global firm population and employ more than 50% of the labor force in the private sector. This case study examines issues related to sustainable supply chain management and social entrepreneurship in the SME context. Being small does matter and the efficiencies of small to medium-sized companies struggling for competitive advantage in the global marketplace warrants consideration. Philosopher's Wool Co., located in Inverhuron, Ontario, Canada, is a woolen producer and woolens product manufacturer that partners with other Ontario wool producers and American wool processors and distributors. Its sustainable vertical supply chain system increased local woolen farmers' revenues contrary to the “conventional” price wisdom in the Canadian woolen industry and turned by-product cost into profitable end use. It also effected social change in its local business community and in global customer relations through resource efficiency and socially responsible employee and consumer policies. However, the struggle to maintain a foreign distribution network and remain competitive and profitable was problematic. Students are challenged to solve the problems of an SME operating in a global economy.

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.

Hospitality and tourism management; strategic management; marketing, transportation system management and human resource management.

Undergraduate in business and management and hospitality and tourism management.

This teaching case outlines the historical background, successes and challenges of the national airline of Jamaica. It shows how a national airline, which is a heritage asset and one that has provided nostalgic and sentimental value to the Jamaican people and its passengers, had to be divested. The airline has been faced with several challenges; the major one being high-operating costs, especially in light of the global economic recession. The case also highlights the various procedures carried out by the Government of Jamaica before and after the divestment arrangement and also by the acquirer, Caribbean Airlines.

The student should be able to: first, differentiate among the various strategic management terms and concepts used in the case; second, explain the importance of strategic decisions versus emotional decisions; third, assess the environmental factors that impacted Air Jamaica's operation; fourth, analyse the environmental factors that should have been considered by Caribbean Airlines before making the decision to acquire Air Jamaica; fifth, carry out a comparative analysis of the various corporate-level strategies to identify the best option for the Government of Jamaica; sixth, propose reasons why Caribbean Airlines acquired Air Jamaica.

Teaching note.

Marketing; customer segmentation; operations and logistics.

Undergraduate business and management students, MBA/MA level application for international marketing modules incorporating customer segmentation and customer asset management.

DHL, the international air express and logistics company, serves a wide range of customers, from global enterprises with sophisticated and high volume supply-chain solutions shipping anything from spare parts to documents, to the occasional customer who ships the odd one or two documents a year. To be able to effectively manage such a diverse customer base, DHL implemented a sophisticated customer segmentation cum loyalty management system. The focus of this system is to assess the profitability from its customers, reduce customer churn, and increase DHL's share of shipments.

Case teaching objectives: to demonstrate the concept of customer segmentation with loyalty management as a total system in a logistics company setting, and to evaluate appropriateness of the classification; to utilize the concept of service tier model within the company's current operations, and to evaluate the effectiveness of the model; to analyze the implementation of the customer segmentation cum loyalty management system and development of the necessary rules required to classify the various accounts into categories; to highlight the possible challenges arising from the implementation of customer segmentation cum loyalty management system, and to discuss possible methods of resolution.

Teaching note.

This paper looks at logistics and supply chain strategy.

The paper is appropriate for undergraduate and graduate management students.

By November 2009, realising the competitive pressures created by the regional and global players, Mr Khalid Ahmed, SVP, Economic Zones World (EZW), decided to strategically re-position EZW in the global supply chain map. He knew it would be very challenging in view of changing landscape of international business and he was eager to start formulating his plans.

This case can be used to teach logistics and supply chain strategy as well as the understanding of the development of country level strategy. A better understanding of the demographics and geography of UAE is required.

A teaching note is available on 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.

Services management, strategy, marketing.

Services management, strategy, marketing.

Owned and operated by the Tata Group, Ginger Hotels is the first-of-its-kind of Smart Basics™ hotels across India. The case explores the business model and the relevance of the service concept given the Indian context and consumer behaviour, the marketing strategy, and communication strategy of Ginger. Challenges such as the use of outsourcing, learning and development, and attrition are discussed.

From a marketing perspective, this case can be used to demonstrate understanding of consumer behavior, reshaping customer expectations, perceived service quality, Gaps in service, service orientation, and value-for-money positioning, aggressive advertising and promotions, use of the marketing mix to introduce a new service concept in a market. From a management perspective, the case can be used to highlight how the marketing strategy is being delivered through a focus on service staff (selection, training, and motivation) and operations (logistics, IT, and communications), and branding (brand strategy – alignment to the corporate strategy).Third, the case is suitable for highlighting strategy – analyzing current competitive advantages, and carving out potential future competitive advantages in a services context. For example, strategic analysis models such as Porter's industry analysis and value-chain models can be applied to examine the sources and sustainability of Ginger's competitive advantages. The case can also be used for teaching service innovation.

Teaching note.

Decision making, behavioural decision making, heuristics, optimistic bias, confirmatory bias, anchoring bias, ready mix cement (RMC) business in India.

Post graduate management course, executive training program in the subject areas.

Arco is a Projects and Infrastructure-sector company. Some of its key officials, believing that entering the RMC can be beneficial for Arco, plan entry into the manufacturing of RMC but order a feasibility report. The report confirms the hunch and Arco starts the business under the aegis of its associate, EG Ltd (EGL) which is into equipment rental business. At this time a new dimension of reality opens up but the senior officers refuse to accept a revised proposal which is adjusted to the new realities. After a few months and some losses, EGL closes down the RMC plant and rents it out.

This case study is developed with a purpose to provide a basis to discuss how decisions are taken in real life and how various behavioural elements affect the quality of decisions that affect not only the decision makers but many others and their organizations. Focus is especially on prejudice, heuristics and bias that creep into important organizational decisions such as venturing into new business.

Teaching note.

Organizational change.

Undergraduate and Masters level management programmes, particularly in management accounting, public sector accounting or organizational change.

This case study reflects organizational changes when Fijian Post and Telecom Company (FPTL) made a transition from a government department to a corporate entity. The focus of this case study is to examine some of the intra-organizational or micro-level changes that took place at the company. While the impetus for change may have originated in the Fiji Government's policies of public sector reform, the objective here is to outline the often slow pace of intra-organizational change within FPTL.

FPTL is a sole provider of postal and telecommunication services in Fiji. The organizational actors faced tensions and initially resisted the change to private business routines. However, with wider education and training on the change process, the resistance was reduced. At FPTL, a management team was set up to introduce commercial norms which were subsequently stabilized by the team through the ongoing process of educating employees on the benefits of changes and routinisation of new practices.The learning outcomes are to understand the difficulty of the change process and be aware of some of the resistance that may persist owing to cultural and political circumstance of a specific country.

Teaching note.

Strategic marketing/marketing management.

Undergraduate and post graduate courses in the principles of marketing, strategic marketing, strategic management, services marketing and hospitability management.

This case focuses on the critical success factors of “Scandic” hotel chain by highlighting its road to becoming the leading hotel chain in the Baltic region. This case covers a wide range of situations in which strategic marketing decisions were made, for example, the Scandic Sustainability Fund, supporting initiatives to promote sustainable social development. Special attention is devoted to how the case company's business philosophy is implemented to identify and differentiate its customers, in order to sustain a customer centric strategy and develop long lasting relationships.

Following analysis of the case students should be able to: first, understand how marketing strategies can be utilized to effectively differentiate organizations from their competitors by capitalising on distinctive strengths, leading to the delivery of better value to stakeholders; second, understand how marketing strategy deals with the interplay of “the strategic three Cs” (customer, competition and corporation) in better satisfying customer needs; third, appreciate how companies operate within a given environment and the benefits of developing an environmental strategy.

Teaching note including lecture plan.

Operations management, purchasing and procurement management, inventory management and supply chain.

Introductory courses in Operations Management; MBA level and final year undergraduates in management. Masters level in purchasing/procurement management, inventory management and supply chain management.

The case deals with strategic purchase decision of a basic raw material used in ketchups. Ketchups represent 15 per cent of annual sales at National Foods. Mohammad Iqbal, Head of Supply Chain at National Foods, is confronted with the decision of buying tomato paste for fiscal year 2007-2008. He needs to decide how much paste to order from National Foods' supplier in China and when. He has the demand forecast for the paste for 2008 available to help him make the decision.

The case will introduce the students to issues in strategic buying of a basic raw material that is crucial to production. The case is not designed to teach just the basic concept of trade-off between inventory holding and stock out cost. The students should bring these basic concepts of operations with them to understand how these concepts are combined with knowledge of other disciplines to tackle a complex raw material planning issue. Students learn how to plan for the purchase of a perishable yet important raw material for an organization.

Teaching note.

Segmentation, business impacts of decision making, hotel management.

Undergraduate Business or Finance.

The sales manager at a Caribbean hotel wonders whether to accept a large block booking at a discount rate from a group participating in an international sporting event. Do the promised publicity benefits justify the risk of turning away guests from higher paying segments?

The case should: highlight the potential for conflicts when customers from different segments with different needs and expectations find themselves in close contact with each other; identify the trade offs that may have to be made when acceptance of a large block booking might displace regular customers; and calculate the incremental financial impact of revenues from new business less revenues forgone when capacity limitations mean that some traditional business will have to be turned away to accommodate the block booking.

Teaching notes.

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.

Strategic management and management of innovation and technology.

The course can be used for undergraduate and postgraduate students. The case would be relevant in the strategic management course to understand the concept of technology strategy and the various evaluation parameters guiding firms in their technology decisions. A refresher of the concept of value chain analysis can also be done through the case. It can also be used to teach innovation and technology management to understand the innovation process and the importance of various organizational factors for taking technology decisions.

The case tries to bring together different aspects of technological innovation and technology strategy at North Delhi Power Ltd, Delhi which has taken various initiatives to turnaround the dilapidated power distribution industry in India. It details the various technological initiatives taken by the company to revamp the power distribution situation of the country. Discussion in the case also revolves around the technology decisions (technology strategy) taken by the company to drive the technological initiatives. The organizational culture supporting technology decisions and the technological initiatives are also woven into the case.

After a discussion on the case students will be in a better position to appreciate various decisions which firms take with respect to technology. They will get an understanding of what is technological innovation and about the technological innovation process. The importance of organizational factors to supplement technology decisions and innovation will be brought out in the case.

Teaching note.

Organizational behavior, leadership, strategic management.

This case can be used at Master's level management students as well as for executive education programmes. The case can be used to teach courses like organizational behavior, leadership and strategic management.

Mumbai Rail Vikas Corporation (MRVC) had been established with a purpose of catering the rail transportation requirement of Mumbai, the economic capital of India. After its establishment in the year 1999, commuters were hopeful but very less development and improvement was reported for six years. Mr P.C. Sehgal took over as Managing Director of MRVC in the year 2005. The primary task of Mr P.C. Sehgal was to implement the rail development plan proposed by Mumbai Urban Transport Project within the deadlines. Implementation of the given plan had various challenges and required high degree of coordination with different stakeholders (like Government of Maharashtra, Central Railway, Western Railway, etc.). It also required taking important decisions to move work fast and dealing with media and public pressure.

The case would instigate students to delve on the aspects of leadership and how the leader brings about change. The students would also get to know the challenges a leader face when he takes charge of an underperforming but critically important organization. Further the students are also exposed to the context of organizational management where the organization is trapped in a web of relations with conflicting stakeholders.

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.

Early in 2008, Tony Truesdale, President of the Vitamin Shoppe, was preparing for a meeting with the company's investment bankers. In particular, he was wrestling with supply chain issues that were becoming increasingly pronounced in light of the company's aggressive growth plan. Truesdale recognized that it was nearly impossible to effectively manage the company's large and fragmented supply base, resulting in higher than necessary costs and lower than desired performance. The company also relied too heavily on one supplier for a significant amount of the company's volume. Truesdale recognized that it was nearly impossible to effectively manage the company's large and fragmented supply base, resulting in higher than necessary costs and lower than desired performance. The company also relied too heavily on one supplier for a significant amount of the company's volume.

Further, in the company's single distribution center, 95 percent of the available storage capacity was utilized throughout most of 2007; well above what was considered optimal. The lack of space was driving excessive product handling and increasing operating expenses. The company's inbound and outbound transportation strategies also contributed to inefficiencies and unnecessary costs. Operating efficiencies could be achieved if all transportation needs were brought together under one strategic umbrella. Truesdale was certain that in order to reach the company's growth targets and maintain its competitive advantage, addressing these supply chain issues was critical. Students are asked to describe the specific issues affecting supply chain performance and recommend approaches to solving the problems

Microsoft employs 90,000 people and its products affect millions of users around the world every day. Developing the next version of Windows or Office is easy for Microsoft, but the company has struggled when it comes to more radical innovation. Intense competition from Google, Apple, and others threatens a business model that has delivered tremendous success over 25 years. This case highlights the strategic challenges facing Microsoft and provides insights into the organizational, leadership, and operational issues that must be addressed in order to define a successful innovation strategy at one of the world's most well-known companies.

Retailing.

Undergraduate and Master's level business and management courses.

This case looks at the second largest oil company in India (Bharat Petroleum Corporation Limited (BPCL)) and examines an innovative services marketing concept that they introduced into the market in India for the first time, namely, one-stop truck shops. These new format truck-stops were targeted at the highway-based truckers in India who earlier had to stop off at multiple locations to eat and re-fuel increasing their on-road time and reducing their efficiency, much to the chagrin of their truck-fleet owners.

Students will be expected to build their knowledge of retailing in developing markets using the example of BPCL as a learning tool. The case examines differences in consumer behavior in developed vs developing markets, paying particular attention to the required need to differentiate the retail approach to suit the market.

Teaching note (with photographs).

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.

Production management and personnel management.

Production management modules of undergraduate business and management courses.

The case describes the implementation of 5S by a Polish production company, namely Bianor. It presents not only the literature base and benefits of 5S but, in particular, shows the specificity of the implementation process, taking into consideration attitudes of employees; moreover, the study devotes some attention to aspects of organizational culture.

The case shows how to implement the 5S method in a production company, and how effective communication of processes is essential to implementing business change.

Teaching note.

Tourism and hospitality.

This case has been developed to suit the pedagogical needs of undergraduate and post-graduate students of management in the area of strategic marketing management in the service industry.

The case describes the challenge faced by Gautam Raj, Executive Vice President, Strategic Development, The Oberoi Group, in making submissions to the Chairman, P.R.S. Oberoi for giving shape to the company's future strategic plans and developing the blueprint for further growth. The Oberoi Group is a leading India-based hospitality company, which was looking at selective expansion in the five-star deluxe segments by seeking new opportunities for its luxury leisure business in order to achieve a greater geographic spread. The case gives detailed information related to “The Oberoi” resorts ranging from their genesis to their branding and marketing strategies to put into perspective the challenge faced by the protagonist in making appropriate recommendations regarding the optimal choice of location for new-luxury leisure resorts.

The case is designed to give students an opportunity to demonstrate understanding of generic strategies for sustaining competitive advantage and market selection strategies and to analyse prospective location choices for making recommendations regarding appropriate markets to enter.

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.

Crisis management, reputation and brand management, corporate communication, logistics, organization strategy.

Post-graduate and executive education.

The Eyjafjallajökull Iceland Volcano erupted on April 14, 2010, causing an estimated loss of US$1.7 billion for the aviation industry. At one stage in this weeklong event, 1.2 million passengers were affected with 100,000 flights being grounded across Europe. This case documents the way Etihad, a leading global airline company managed the crisis and continues to learn for future scenarios.

Adaptation strategies, reputation management, brand management, crisis planning and implementation, communication and stakeholder management, scenario analysis.

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.

Brand strategy, marketing strategy, service marketing, hospitality management and international marketing strategy.

Post-graduate-level students; practitioners from the hospitality sector, brand management, corporate social responsibility (CSR) and the arts and culture field may also benefit from the case.

Jumeirah Group is a luxury hospitality company that is implementing a global brand strategy after developing a strong-regional reputation. Jumeirah's strong cultural alignment to its Dubai heritage in the form of its hallmarks and communication tag line “Stay Different” is being translated into events, activities, sponsorship and more importantly in terms of service to create a symbolic and experiential brand strategy. For Alice Royton, the Director of Branding for Jumeirah Group, the dilemma was how to maintain the thrust forwards as a top luxury brand and keep brand synergy especially as Jumeirah was increasing its portfolio and the competitive arena heats up in the international market place.

Creation of stakeholder value, brand strategy looking at various brand levels, using arts and culture as part of CSR initiative; communication strategy, emotional touch points and moment of truth as part of interactive service strategy; CRM and loyalty.

Teaching notes.

Operations management.

Undergraduate and MBA OM courses.

Kiwanis International is a global service organization dedicated to improving the world by helping children. The Durant, Oklahoma chapter holds its primary annual fundraiser the first Tuesday of November, which is also Election Day. The chapter sells and serves fresh pancakes throughout the day; therefore, the event is the Kiwanis Pancake Day. While serving in his first Pancake Day, Robert Howard, a new Kiwanian, notices service operations management issues such as long lines, spiky demand, and customers leaving before being served. Based on his management experience in the grocery business and his academic training in queuing systems, Robert performs an analysis of the system with the purpose of improving service operations.

Perform queuing analysis., Understand demand management., Explain the psychology of waiting.

Teaching notes and spreadsheet–based multiple–server simulator.

Marketing strategy; services marketing; tourism.

Upper year undergraduate business/management, MBA, marketing/international business.

Memento Park is a large open air museum on the outskirts of Budapest, that houses statues, and related ephemera related to the communist period in Hungary. The park opened in 1993, four years after Hungary had shaken off its yolk of communism as part of the Iron Curtain, in 1989. This case presents a classic example of a business enterprise that sprang from a concept and access to inexpensive materials directly resulting form a changing external environment. The case presents the issues involved in making Memento Park a sustainable part of the Budapest tourist experience.

This case challenges students to decide how best to determine a sustainable advantage. Arguably the value proposition that is being offered by Memento Park has a number of identifiable benefits to the target consumer. It is not replicable (at least in Hungary), has a truly unique content, and does not have large fixed or variable costs in terms of operations. The question is how to best develop a plan of attack for such a firm?

Teaching notes.

Business & Management

This case is suitable for senior students taking marketing courses from marketing communications, marketing research and consumer behavior. Other students including postgraduate students on international business, strategic management and CSR courses may also benefit and/or partake in the discussions. Last and most importantly sports marketing students would find this case useful. The case study can be taken from a range of angles from consumer behavior, through researching of the same (i.e. consumer behavior); to marketing communications strategies by the football clubs themselves.

The case study documents the growth and development of the UAE Professional Football League using the particular case of one of the oldest teams, Sharjah Football Club (also known as Sharjah FC) founded in 1966 – five long years before the Football Association was conceived.

Sports marketers have long sought to better understand the factors that influence attendance at sporting events. This is couched upon the expectations that an understanding of such factors will improve the efficiency of marketing communication between service providers and consumers, and, as Cunningham and Kwon put it, possibly influence the entire marketing program of a sport organisation. Attracting people to the stadium not only increases ticket revenues but also increases supplementary revenue sources, such as parking, concessions and merchandising.

To understand key aspects of the consumption of sports (i.e. consumer perceptions, attitudes and influences). Readers would also understand the changing aspects of marketing of sports vis-à-vis sports marketing.

Teaching notes and www.fifa.com/associations/association=uae/nationalleague/standings.html

Higher education leadership and planning.

Postgraduate/higher education.

Professor Rob Whelan was appointed President of the University of Wollongong in Dubai (UOWD) from the University of Wollongong in Australia (UOW). Professor Whelan brought to the job in Dubai the perspective that public-good benefits flow from a comprehensive institution engaged with the larger community and these are led by academic staff members who produce research that serves the national interest. To apply this model to UOWD meant a thorough analysis of the organization in terms of both its culture and its broader environment. This case explores the various processes through which a new leader takes stock of an existing institution, identifies the potential for development in a particular direction, draws upon a range of stakeholders to refine the vision and develop it into a strategic plan, gains support for the plan, and then implements change through close collaboration with the institution's constituents.

This case can be used to explore a number of issues in leadership and management including: identifying the various internal and external stakeholders in a complex organization; analysing strategies for mobilization for change, including the assessment of inclusive versus exclusive approaches; reviewing the opportunity costs of change; and assessing types of leadership.

Teaching notes.

Operation and logistics.

Students and practitioners.

This case study analysis the logistical and operational issues that one of the leading pharmaceutical companies in the MENA region is facing. The case provides a practical example of a company which positioned itself well to be a leading company. However, there are some inherent operational and logistical problems that hinder the company to reach its leading position. The first section of this case describes the company, its process and its operational problems. The second section is dedicated to the analysis of the operational capabilities and current key issues. The last section provides recommendations on how to improve the current operations and ways in which the improvements can be implemented, as well showing the benefits to the company based on the theoretical and practical frameworks.

Understand how operational issues affect company performance.

Analyse the effect that poor operational process can have on the overall company business.

Evaluate alternatives for process modifications.

Create plans for process improvements and assess its operational and logistical implications.

Teaching notes.

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.

The given case deals with the fact that primary objectives of services producers and marketers are identical to those of all marketers: to develop and provide offerings that satisfy consumer needs and expectations, thereby ensuring their own economic survival. To achieve these objectives, service providers need to understand how consumers choose, experience, and evaluate their service offerings. It also talks about employing innovative techniques at the basic level by optimizing available resources offering quality service at value based pricing, thereby, increasing customer retention by developing the trust of the consumer.

Graduation or post graduation level students studying subjects pertaining to the services aspect of marketing, namely innovative service offerings, value for money, service experience and evaluation, challenge of integrating the 4 A's of services marketing and offering them in sustainable quality, promotional or communication mix for services and consumer behaviour.

Today's dual-career couples, single-parent families, and two-job families are realizing a burning consumer need: more time. Individuals in these and other non-traditional family configurations are overstressed with their work and home obligations and find that dealing with many of life's everyday tasks is overwhelming. For many customers, all types of shopping have become “drudgery or worse.” The antidote to this time deficiency is found in many new services that recover time for consumers. One such professional service is catering. The present case study deals with grass root level innovations in this service offering that adds flavour to our lives.

Understanding the catering services offering and its features in evolving consumer's world; analyzing the importance of optimizing available resources and offering customer satisfaction, ensuring marketers own economic survival; realizing the significance of value offering and related value based pricing for services; comprehending the importance of word of mouth in post experience evaluation in services; the effect of quality and quantity consciousness in marketers while offering catering services; and understanding obstacles and challenges faced by small and medium service industries at the initial level.

Teaching notes.

Operations management.

This case study is intended for MBA, final year industrial engineering and 1st year PhD students, for use in graduate engineering, post graduate and executive level management programs. The case study illustrates operational and participative management control system in a matrix and flexible organization structure.

Satish Arora (CEO) and Praveen Arora (Director Finance), a husband and wife team, own and operate Go-Goal Hydro Power Ltd (Go-GoalHPL) as a small medium enterprise (SME). Go-GoalHPL renovates hydro power generating machines up to 250 MW rating. Their current renovation/overhauling projects are located at different sites in India. Go-GoalHPL has grown its business by pursuing new avenues that include execution of major renovation projects and construction of new projects on a turnkey basis. Go-GoalHPL's management, despite their on-going successes, are concerned about severe capacity shortages if immediate actions were not taken. They have identified three capacity expansion options: continue current operating practices and obtain additional production space; undertake a make-versus-buy study and consider outsourcing parts; and implement world-class manufacturing techniques through adoption of focused factories. The first two options represented simple incremental changes while the third presents a radical alternative that required a major reorganization of the company operations and support functions.

These include knowledge about competitiveness, corporate survival, sustainable business, operations management, productivity, performance.

Teaching notes are available for faculty. Please consult your librarian.

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.

The case deals with the Bullwhip phenomena that can be observed in a supply chain.

This case is suitable for all levels of students, undergraduate MBA to Executive MBA classes and practitioners. Assignment questions are designed from the perspective of teaching this case to a business student audience. The case is ideally suited for a supply chain management course and can be introduced to demonstrate the bullwhip effect in an operations management course.

Set in May 2011, the case presents the discussions in the meeting summoned by Mr Srinivas, the director (technical) of Health Pharma (not the name of a real organization) in response to the huge losses faced by the organization in the last financial year. The discussions point to the inability of the organization to appropriately forecast demand across the different echelons and also absence of information transparency, leading to the loss. The catastrophe indicated the need to adopt an ERP solution, which was earlier overlooked by Health Pharma management.

These are an introduction to the concepts of the bullwhip effect and the case presents a managerial solution to the supply chain problem demonstrated.

Teaching notes are available for facilitating the instructor to present and discuss the case in a classroom setting.

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.

Humanitarian logistics, aid response.

Master/advanced level; courses in: humanitarian logistics; port operations and management; supply chain management and logistics.

Recently, the humanitarian organization Global Food Aid (GFA) has received criticism for slow response to the on-going drought in East Africa. One of the reasons is the long lead times to transport and distribute food. Therefore, GFA has launched a project called “Strategic stock” where food will be pre-positioned in strategic locations around the world. Because of its importance as a gateway for East Africa, the Port of Mombasa has been selected as the pilot project. Headquarters of GFA has engaged a team of logistics and warehouse experts to plan, run and evaluate the pilot project in Mombasa.

Through this case, the students (who take on the role of the experts) will gain knowledge in a wide range of areas. First, they will gain a thorough insight to coordinating a port operation in one of the major ports in Africa. Second, the case increases the understanding of working with logistics in a humanitarian aid context. Third, the students will learn how to work with logistics both on a strategic level (planning the implementation of strategic stock) and on an operational level (handling the different events that occur throughout the case). There is also a learning element related to risk management.

Teaching notes are available.

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.