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This case study is a compilation of data gathered from secondary data sources.

Roger Federer has won a record setting 20 grand slam titles in his career and has an impressive 103 ATP singles titles to his name. He has stood the test of time and is widely acknowledged as one of the most distinguished players of all times. His personal charisma, classic shot making abilities and consistent stylish on-court performance over a long period of time has created a brand – Roger Federer. Inevitably, as he will have to wind down his career, it would be challenging to brace the brand and identify ways for its endurance. Various models of brand management, namely, Brand Identity Prism and Customer-Based Brand Equity model, have been applied for the brand – Roger Federer. An analysis of brand-building practices can help to understand how sportspersons build brand equity and factors which characterize personal brands that develop in a professional arena. This case study also helps to dwell on how human brands will sustain themselves after the players retire.

This case is designed to teach the concepts of brand in courses such as brand management, marketing management and sports marketing to both undergraduate and postgraduate classes of business management. This case can also be used in various executive programs and in customized short-term courses.

Anhui Winall Hi-Tech Seed Co., Ltd., a high-tech seed enterprise integrating crop seed research, production, processing and marketing at home and abroad, is the first seed company listed on GEM in China. Its main business is research and development, breeding and marketing of seeds of hybrid rice, edible rape, cotton, melon and vegetable, with hybrid rice as its leading product. In terms of business model, Winall Hi-tech is engaged in procurement, production, sales and promotion of modified varieties and after-sales service. However, Winall Hi-tech also has to face a few potential problems.

This case is based on using the fraud triangle, theoretical aspects like rationalization and motivation for understanding the financial pressures and corporate greed lead to accounting fraud. Building on the corporate governance’s weakness, the case explores the challenges and the changes that the company has to make to survive.

The case study has been entirely based on published resources. The case explores out the reasons why the companies commit accounting fraud using the motivations, financial pressures and the opportunities exploited due to a weak governance system.

The case deals with a RMB 2.2bn accounting fraud at Luckin Coffee Inc. (L.K.), a US-listed Chinese company, which led to a steep fall in its share price by more than 80% in April 2020. The company’s CEO had to resign in light of the accounting fraud, which involved fabricating the transactions in 2019, the same year it got listed on the NASDAQ stock exchange. The case is a classic example of greed, corporate ambition and flaws in the corporate governance that led to the fraud while framing a course of action for the company moving forward. The case allows the learners to dive deep into the facts to find out why the fraud happened and its repercussions for the company and its various stakeholders. The case can be useful in Accounting, Corporate governance or Ethics modules for both undergraduate and postgraduate students.

The case can be used for both postgraduate and undergraduate financial accounting or corporate governance modules or the executive development programmes explicitly dealing with ethical challenges and accounting fraud.

This case describes a real-time crisis experienced by the co-founder (Mr Yang) of a multi-national Chinese company operating in Vietnam during the 2014 Vietnam riot. After the strike broke out, Mr Yang made several critical decisions to protect and save both his factory and employees.

This case is applicable to graduate-level management courses such as: Business ethics, Decision-making, Business Communication and Cross-Cultural Management. Students should have some knowledge in Decision-Making concepts (e.g. “bounded rationality”); in Cross-Cultural Management concepts (e.g. “culture norms”); and in Strategic management theory such as “institution-based view” (e.g. formal vs informal institutions).

Part A of the case introduces the main character (Mr Yang) and his factory in Vietnam, the escalation of the strike and the course of the crisis. It also elaborates the important critical decisions Mr Yang made to save both his factory and employees. Part B of the case describes the rescue of Mr Yang and his Chinese employees, his actions after the crisis and strategic positioning in future business. Part C of the case introduces the aftermath of the riot and Mr Yang's reflection regarding the crisis.

The instructors may emphasize different learning objectives in different courses. Business Ethics: help the students learn to recognize, clarify, speak and act on their values when conflicts arise. Decision-Making: helps the students understand the logic of sense-making in crisis and the concept of bounded rationality. Business Communication: helps the students learn to raise issues in an effective manner and learn to deliver their own responses effectively. Cross-Cultural Management: helps the students identify and analyze the many ways in which managers can voice and implement their values in the face of critical moments in a different cultural environment.

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