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After completion of the case study, the students will be able to make strategic decisions for social entrepreneurship and carry out a sustainability and social impact analysis, assess the benefits of a circular economy-based retail model and investigate ways to preserve these benefits and recognize the ethical and sustainable issues facing the fast fashion sector and how social enterprises are addressing them.

The culture of fast fashion had proven to be dangerous for the environment as it had promoted a culture of consumerism and materialism. It had also increased the landfills in different countries. The need of the hour was to upcycle used and unwanted clothes into new innovative items. This idea had been practically implemented by Mrs Sujata Chatterjee of the Twirl Store, the protagonist of this case study. Chatterjee was a social entrepreneur who recognized the environmental and social problems caused by rapid fashion and abandoned apparel in landfills. She launched the Twirl Store, a social enterprise with the mission of advancing circular economy and sustainability practices in the textile sector. Rural women were economically and culturally empowered by the enterprise’s upcycling of used clothing using their abilities, and a sustainable source of income was created. Finding abandoned clothing, sorting and processing it effectively and locating clients who share her commitment to sustainability were difficult tasks for Chatterjee. Despite the difficulties, the Twirl Store served as an example of how circular economy concepts, cultural sustainability and women’s empowerment might be combined, highlighting the importance of social entrepreneurship in addressing global concerns and fostering positive social effects and economic impact.

This case study is applicable for undergraduate as well as post graduate students of management studies.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

Business internationalization into emerging markets.

BA Level.

On March 23, 2014, Yves, Patrick and Pascal were on their flight back from Udaipur, India, to Zurich, Switzerland thinking about all the experiences they had during the last 12 months and especially in the last three weeks when they visited India to do the feasibility study for their water shop concept. They still had many questions that were unanswered before leaving India. Do they have the sufficient Indian contextual knowledge and expertise to run a business? Are they considering all relevant aspects to successfully establish a water shop in rural India? Have they developed the conducive mindset? Are they ready to leave their comfort zone, friends and family behind to embark on an once-in-a-lifetime adventure? Do they have enough social capital to assist them in the process of setting up the water shop? Shortly before landing at Zurich airport, Yves knew that they now either had to become serious and really spend at least a year in India to turn their concept of a water shop into reality or stay back in Europe starting with their masters studies. The case offers a true story about three BSc students that decided to evaluate whether they could implement a business opportunity that they had identified during a “Doing Business in India” course at their university and subsequently developed into a serious business case. Based on this situation, the case study offers the opportunity for students to better understand what it takes to create the right mindset (i.e. “Triple I” mindset) before actually implementing a market entry or expansion project in India.

The case focuses on teaching the “Triple I” mindset to discuss the prerequisites of a successful market entry or expansion in India: investment mindset, intercultural mindset and infrastructure mindset The case study also highlights the importance of networks and networking locally (i.e. building social capital) as a prerequisite for a successful market entry or expansion. This approach including the “Triple I” mindset, the role of social capital as well as the actual market entry or expansion project is summarized in a metaphor that we call the “Archimedes’ Screw of Internationalization”. The case study proposes to work on the following five assignment questions to drive the intended learning objectives by discussing the different prerequisites of a successful market entry or expansion in India.

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS: 5: International business.

This case covers the framework and process to determine fair value as specified in International Financial Reporting Standards (IFRS) 13. It illustrates an instance in which auditors interpret the concept of fair value to be consistent with other principles in standards such as the principle of prudence in the conceptual framework. In addition, a lot of the discussion in the case is applicable to accounting education in any regulatory jurisdictions given the convergence of US generally accepted accounting principles (GAAP) and IFRS 13. In addition, while fair value accounting may have been designed to give investors more useful information, in practise it could involve highly subjective judgement and the resulting implementation may be affected by incentives of different stakeholders. The CK Tang’s case provides an excellent opportunity to discuss incentives of varies parties in determining the fair value in financial reporting decisions. In short, this case could be a good jumping-off point to talk about management and auditors’ incentives in financial reporting in general.

Publicly available information (e.g. financial reporting standards, corporate announcements and reports, news reports) was used as the basis for this case.

The case centres on an iconic Singaporean integrated retailing and property landlord entity: Tang holdings. As part of its succession planning, the company’s founding family decided to take its listing arm, C.K. Tang Limited (CK Tang hereafter), private in May 2006. The Tang brothers, who represented the controlling family, initiated several attempts to delist the company. The minority shareholders of CK Tang were unhappy that the offer price was below the net asset value of the company. The minority shareholders also highlighted that the reported fair value of the flagship Tang Plaza complex understated its highest and best use and might not possibly comply with International Financial Reporting Standards (IFRS) 13.

The case can be used for class discussions with undergraduate students or master students in intermediate accounting courses.

“Starting up a new company” and “development of technology-based venture”.

The target audiences for this study are advanced business or non-business undergraduate students and MBA students taking courses of entrepreneurship, management of innovation and organization theory and design.

Yeayyy.com was a private limited company based in Bandar Baru Bangi, Selangor, a township located about 30 km south of Kuala Lumpur. It was founded by Mr Hazmin in early 2010 with a seed funding of RM150,000 (about US$50,000). By the end of 2014, its core businesses include developing mobile application (app), software and website, as well as conducting information technology (IT) training. The company had developed its own animation cartoon, Oolat Oolit, and had commercialized several mobile app inventions. These mobile apps include a Jawi (traditional Malay writing system) app, mobile games and Facebook apps which were compatible with most mobile operating systems. Since its inception, Yeayyy.com had aspired to follow the footsteps of the internationally acclaimed Malaysian home-grown animation production house, Les’ Copaque, which had produced the popular Upin Ipin series. Similar to Les’ Copaque, Yeayyy.com also planned to commercialize its in-house characters into TV series and to market related merchandises, along with its collaborative partner, CikuTree Studio. However, by the end of 2014, the company’s seed funding had depleted, thus forcing Mr Hazmin to strategize for the company’s future.

Understanding the process of entrepreneurship and technology-based venture development enables case analysts to apply the concepts in many situations involving business opportunities and company development.

CSS:3 Entrepreneurship.

The case integrates frameworks on business models, the business model canvas (BMC) and Porter’s generic strategies in the context of the coffee industry in China. The case enables students to construct a Business Model Canvas for competing companies, analyze the canvas to deduce the generic strategy they are pursuing, and formulate recommendations based on this analysis.

The case is derived from secondary sources, including publicly available reports and information about Starbucks and Luckin.

This case looks at Starbucks in China as it faces a fierce Chinese competitor and evolving consumer behavior. Luckin, a Chinese coffee store company, had seen explosive growth since its inception in Beijing in 2017. By late 2019, its number of brick-and-mortar locations surpassed the number of Starbucks’ coffee stores in China, which had entered the Chinese market two decades earlier in 1999. Luckin’s focused on convenience through leveraging technology and reducing costs by limiting physical stores. Although Luckin’s fortunes turned in March of 2020, after an accounting scandal came to light, Luckin’s success suggests that consumers were attracted to its positioning as a “fast coffee pickup and delivery” provider. The case describes Starbucks’ strategy in China, which it sees as an important long-term growth market. It also describes the strategic activities of fast-growing, Chinese coffee company Luckin and discusses Chinese culture and consumer behavior.

The case is written for undergraduate students enrolled in a business strategy or corporate entrepreneurship course. Given that the case centers on China, it could also be used in international entrepreneurship/business courses.

Marketing.

Target audience this decision case has been tried and tested in a classroom setting with final-year undergraduate BBA students and postgraduate students studying an MSc in marketing. The specific course in which this case was used was marketing management in China. This case may also be suitable for an undergraduate or masters level courses in consumer behaviour, distribution management or marketing in China. The case covers environment analysis, market segmentation, consumer behaviour and distribution channels.

Skyworth, a Chinese manufacturer of television sets, was faced with some major decisions. Government subsidies on consumer purchases of household appliances had stimulated demand for TV sets especially in rural areas. However, there were limited distribution channels serving rural areas. Large-scale nationwide chain stores like Gome and Suning served mainly urban areas and top-tier cities. These retailer chains were less interested in selling TV sets as their profit margins were lower. How should Skyworth set up its distribution network to take advantage of the growth in rural markets? Establishing its own channel network would involve huge investments that would affect Skyworth's profits in the next few years. Relying on existing retailer chains may not give it the coverage it wanted. Skyworth's brand reputation had also suffered because of poor product quality and customer support. Can the distribution channel network help to improve its brand reputation and customer loyalty? This case highlights how government policies in China can shape the growth of the household appliance market and change consumption patterns.

By studying this case, students will: 1. Examine how environmental factors affect television manufacturers in China; 2. Understand the buying behaviour of rural households for household appliances; 3. Examine distribution channels in an emerging market; 4. Evaluate a company's product portfolio strategy; and5. Suggest segmentation bases for the market for television sets in China.

Teaching Notes are available for educators only. Please contact your library to gain login details or e-mail support@emeraldinsight.com to request teaching notes.

After completion of the case study, the participants would be able to understand the challenges in building a sustainable homestay tourism business; develop a positioning statement for La Pinekonez which builds a unique competitive advantage; and outline elements of the business strategy to profitably sustain and grow a sustainable tourism homestay in terms of service offering, pricing, marketing and operations.

La Pinekonez Homestay, located in the beautiful region of Himachal Pradesh, India, is the subject of this case study, which explores both its successes and its difficulties. In August 2022, Arvind, the dedicated sole proprietor of La Pinekonez, grappled with multifaceted challenges, the first being the foray of established hotel chains into the homestay business. As the protagonist, was is in dilemma of preserving La Pinekonez’s unique identity amidst corporate competitors, particularly with regards to differentiating from the expanding hotel chains. The clash between customer expectations for hotel-like amenities and the homestay’s commitment to sustainable tourism presented a crucial challenge. Negative reviews questioning the authenticity of La Pinekonez’s green initiatives heightened the complexity. Adding to Arvind’s predicament were the seasonal fluctuations in tourist inflow and his aspiration to embrace immersive tourism trends. This case study facilitates exploration of strategic positioning, sustainability management and marketing strategies in the dynamic and competitive hospitality industry. It also offers insights into the complexities of balancing differentiation, customer satisfaction and sustainability while navigating the evolving landscape of tourism trends.

This case study is suitable for students of tourism and hospitality management at postgraduate level. The case study can be discussed once the basic concepts of hospitality management and service dimensions are covered.

Teaching notes are available for educators only.

CCS 12: Tourism and hospitality.

This case was based on both primary and secondary data. In-depth semidirected interviews were conducted in 2021–2022 after receiving the institutional research board approval. The interviews took an approximate time ranging from 90 to 120 min. They were recorded and transcribed. A thematic analysis was undertaken to identify the most relevant themes for the case. The secondary sources used included various websites, scholarly and trade journals, as well as specific databases, such as Statista.

The case exposes students in multiple disciplines to the challenges created by the COVID-19 crisis at Yale School of Medicine (YSM). It describes its remarkable effects on organizational and community members as they struggled to reimagine more inclusive and supportive spaces. As one of the most severe crises humanity has ever witnessed, COVID-19 exacerbated the existing struggles of the underrepresented communities, creating a double pandemic. It has also amplified inequities among marginalized groups including black, indigenous and people of color; women; immigrants; lesbian, gay, bisexual, transgender, queer/questioning; people with different abilities; working parents; single parents; religious minorities; and people with low income. When COVID-19 hit in 2020, Yale University School of Medicine (YSM), like other pioneering schools in the field of health care, doubled their efforts to face both the public health crisis and the substantial social turmoil (racial tensions after the death of George Floyd, food insecurity, vaccine resistance, social inequalities, etc.). Professor Marietta Vazquez, MD, who was the first Latina to be named Associate Dean for Medical Students Diversity at YSM, launched with Dr Latimore (Chief Diversity Officer) and her other colleagues many strategic initiatives aiming at improving the diversity, equity and inclusion of organizational and community members.

The case is an invitation to graduate students and students in executive education programs to reflect on the grand challenges leaders faced at YSM as well as in other institutions across the nation and the globe. It is also a call to reimagine ways leaders can accelerate the pace of change in their organizational ecosystems.

This case was written for use in graduate-level courses, including executive education dealing with Diversity, Equity, Inclusion and Belonging, Leadership and Change, Health-Care Equity/Policy, Health Sciences, Human Resource Management, Organizational Behavior, Crisis Management, Sustainability, Business and Society, Social Issues in Management, Strategy, etc. Faculty members can easily adapt the case to fit the content of the course they teach, the students’ context as well as the specific learning outcomes to be achieved.

Tourism and hospitality management, strategy, economics and customer service.

Undergraduate students studying hospitality management, customer satisfaction, customer service and economics.

Dubai International Airport is one of the most celebrated airports worldwide. It was constructed by order of Sheikh Rashid bin Saeed Al Maktoum in 1969 and has developed significantly in all sections over the years. Passenger numbers and profits have increased dramatically and the airport has received many awards from various countries and organizations, contributing greatly to economic and tourism development. Dubai International Airport offers unique services and facilities to customers, including the Airport Medical Centre, special needs services, Dubai International Airport Hotel, transportation, lounges, a children's play area, smoking rooms, Al Majlis services, executive flight services, Ahlan services, a modern baggage-handling system and Dubai Duty Free. The quality of service is one of the significant concerns of an international company, including Dubai International Airport, as a high quality brings many benefits to the organization, such as increased customer satisfaction and revenue. Thus, to maintain a high-quality level and compete with other international airports, Dubai International Airport needs to ensure the development of its service.

This cast study will help understand both the services offered by the airport and their features and understand the concepts of increasing value to customers in lieu of money, the contribution of the airport to economic growth, exceeding customers' expectations, intonation in providing services, some factors of competitive advantages, the application of customer satisfaction theories, the services market triangle and providing a role model to other airports.

Teaching notes are available for educators only. Please contact your library to gain login details or email: support@emeraldinsight.com to request teaching notes.

This case is based on an in-depth interview with Sean Ansett on March 6, 2020 in San Francisco. For a good reference book on the interview method in social science, please see Seidman (2019). Ansett is an alumnus of the Lam Family College of Business at San Francisco State University. A follow-up interview was conducted on December 13, 2021, via Zoom. The case situations are factual, but the names of the luxury brand, the factory and the Tunisian social auditing firm were disguised. Selected video clips of the interviews are available upon request.

In 2010, Sean Ansett, a social auditor with more than 25 years of experience in promoting workers’ rights in the global supply chain, faced a momentous decision. He was hired by a luxury brand company to conduct a social audit of a Tunisian leather goods factory. During his visit to the factory, he observed the troubling signs of child labor and alarming health and safety concerns in the work environment. Should he report the factory’s situation to the local authority? What should he advise his client, the luxury brand company, to do? Ansett realized that this was not a cut-and-dried decision as reporting to the local authority may affect workers adversely if the factory was closed. This case highlights the ethical dilemmas of human rights in the global supply chain. It also raises critical questions for multinational firms regarding what constitutes an ethical brand and how to ensure effective code of conduct implementation.

This case can be used in undergraduate or graduate business courses or curated sessions and seminars related to corporate social responsibility, ethics and social auditing in supply chain management.