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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.

The learning outcomes are as follows: to enable the learners to understand advantages and disadvantages of franchises in the company; to understand the strength and weakness points of Café2Go, its underlying strategy and what makes the company a unique outlet; to acquire a better understanding on the key challenges or dilemmas that Café2Go faces and to provide recommendations to address such dilemmas; to evaluate innovative marketing plans that would aid in expanding Café2Go internationally; and to understand cause-effect analysis of project management and the reason for the increase in the operationalization cost on Café2Go.

This case study presents the story of Jassim Al-Bastaki who was once rejected as a franchisee and later managed to be a pioneering franchiser in the UAE. The case aims to highlight the new coffee products and distribution methods Al-Bastaki used to compete in the over-saturated coffee market in Dubai. Al-Bastaki distinguished the first Café2Go by offering camel products in a mobile truck. It was the first “café-on-wheels” in the UAE, and it marketed the slogan of “wherever you are”. This case study discusses the challenges the project faced while marketing the unpopular, salty drink camel milk and issuing the necessary licenses for the coffee truck. The case study also elaborates on the innovative strategies Al-Bastaki used to convince customers of the health benefits of camel milk, to serve camel milk in appealing forms such as milkshakes and to replace the banned mobile truck with kiosks, cubicles, mobile trolleys and free phone call services. The case study also aims to highlight the obstacles associated with the franchise model and to reveal how Al-Bastaki overcame such challenges, using the franchise model, to expand Café2Go beyond the UAE. What started as a mobile coffee truck in 2009, in Dubai, has changed into an expanding business in Qatar, Libya, Bahrain, Saudi Arabia, South Africa and Spain (Masudi, 2013).

The case study is relevant for undergraduate and post-graduate management degrees, and specifically business administration, entrepreneurship, small business management courses.

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 3: Entrepreneurship

This case describes the challenges faced by Amul in organising dairy farmers into a co-operative and creating continuous opportunities for value addition. Participants in the case discussion are required to review the developments in the organisation and recommend a strategy for the future.

It enables students to understand and design a business model canvas, design standard operating procedure (SOP) for very unorganized business operations and also devise base pricing for vendor negotiation.

Mr Gaurav Chaudhary, chief executive officer and Founder of Pashushala.com, established a first-ever Livestock online marketplace in India, leveraging the penetration of internet users in 2019. Pashsuhala.com evolved as an all-inclusive ecosystem that offered an innovative business model by bundling financial aid, logistics, veterinary and insurance solutions to its buyers and sellers. While every other aspect seemed to have had fallen in place, Gaurav was not convinced with the everyday handling of the cattle especially during transportation. Transporting cattle was the most challenging task tempered with issues such as changing weather conditions, stock density, lack of training on handling cattle while loading and unloading, long journey hours, feeding and watering procedures and many more for which Gaurav had to depend on the logistics partners. Gaurav was in a dilemma whether to have his own fleet armed with trained personnel for transporting the cattle or to streamline the existing operating procedures into SOP to be followed by logistics partners. If he continued with logistics partners he also had to work on standard costs i.e. fixed and variable costs incurred during the transportation of livestock. The case deals with business concepts such as supply chain risk management in the livestock sector, SOPs for a very unstructured and unpredictable ecosystem, pricing strategies and business model canvas.

Masters in business administration (MBA) and Executive MBA level.

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 9: Operations and Logistics.

Murrah Dairy Company Limited (Murrah Dairy) is a strategy and management case related to entrepreneurship, with a focus on marketing, expansion, strategy and management of a family-run small and medium enterprise (SME).

The case is suitable for senior undergraduate and/or graduate MBA strategic management, entrepreneurship and marketing courses.

The case is about Murrah Dairy, Thailand's first and only buffalo dairy producer. The company combines the concepts of regular SMEs together with community enterprises to build a business that can be used to achieve community benefits as well as private gains. With 11 years of experience, Murrah Dairy remains the first and only extensive dairy buffalo farm in Thailand. The market is growing, the brand is catching on and the company keeps expanding. Beginning with Murrah Farm in 2003, now Murrah Dairy now operates Murrah Farm, Murrah House and Mini Murrah Farm. The question now is where to go from here and what will it take to grow?

The expected learning outcomes are the increases in understanding on environment assessment (such as SWOT analysis, Porter's Five Forces, success factors), marketing strategy (product portfolio analysis, market-product analysis) and SME management, as well as abilities to propose growth strategies and marketing strategies for the firm.

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 most suited for the course on Strategic Management.

The case can be used for post graduate management students and executive education participants. It should be used in the section dealing with capabilities of an organization.

Sonalika Group, situated in Punjab, India, started its operations in 1969 by manufacturing agricultural implements and equipment’s. By 1990, the firm graduated into manufacturing tractors. It gradually expanded its wings in countries like Nigeria, Argentina and Brazil and became the third largest tractor manufacturer of India in FY 2012. The year 2005 was a landmark year when it entered the passenger vehicle segment through its subsidiary International Cars and Motors Limited that launched a multi-utility vehicle (MUV) named Rhino. The vehicle was expected to fill up the vacant spot created by the withdrawal of “Qualis”, which was a highly popular MUV manufactured by Toyota. However, the enthusiasm of launching Rhino waned with time because its sales did not pick up as expected. After selling around 5,000 units of Rhino, the company stopped its production as the product had started showing up teething problems. The marketers and designers burnt midnight oil to bring out an improved version of Rhino. This version was christened “Extreme” and launched in 2012. Despite all marketing, sales and service efforts, “Extreme” also failed to take off. The group is wondering when it was so successful in tractors why it has not been successful in passenger vehicle category. It has to work out a strategy to be successful in passenger vehicle segment as well.

Expected learning outcomes are as follows: to analyse the external and internal environment for a business and understand its impact on business decision-making; to understand the relationship between operational capabilities and dynamic capabilities; to identify opportunities and match it with internal capabilities; to analyse the reasons for product failure and identify remedial measures; to understand the process of technology diffusion and thereby strategic planning.

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 11: Strategy

This case should facilitate participants to analyze the influence of internal and external factors on a growing company in the dairy, agro and food industries; analyze the drivers of a company’s competitive advantage; evaluate the relevance of the company in the new product-markets; and propose growth strategies for the expansion of the business beyond the core markets.

Gyan Dairy began its journey in 2007 and operated in the business-to-business segment by supplying skimmed milk powder and white butter to other dairy players. Then, the company launched its packaged milk brand in Lucknow – the capital city of Uttar Pradesh – one of the largest provinces in India. By the end of 2020, Gyan was the leading private dairy brand in Uttar Pradesh. The company’s vision was to become one of the top dairy brands in India by 2035. While deliberating on the growth choice, the company’s senior management debated whether to strengthen the company’s position in the existing markets or expand operations in adjacent locations. Increasing market share would have led to price wars or advertising costs. Diversifying into product categories involved the risk of product–market misfit and new product development and marketing costs. However, pursuing these options would further strengthen the company’s position in the North Indian market. Expanding into new locations would help establish the company’s presence across different parts of India. However, both these options were replete with various challenges. Expanding into new markets needed one of the promoters of the Gyan Diary, to relocate, build new markets and institutional connections and build a completely new localized economy of scale, which would create a financial burden on existing operations until the new operation was self-sustainable. However, in this journey, they would find and build a model to help expand their operations in other countries as well. Ideally, the company could pursue all the options, but this was not possible due to constrained resources.

This case allows students to discuss and evaluate alternate growth options associated with operationalizing the growth strategy choices in perishable branded food categories beyond existing markets and products. In addition, it also helps discuss how to arrive at such decisions after analyzing the focal firm’s market opportunities and existing capabilities. This case is helpful for the “growth strategy” module in the strategic management core course in a general MBA program and in specialized MBA programs in food and agri-business management.

This case is suitable for graduate-level courses on strategic management courses in general management programs and agri-business management programs. In a strategic management course, the case will help cover topics such as analysis of the internal and external environment of the firm and growth and expansion strategies. This case will help teach how to build competitive advantage in dairy and agro-food industries and the strategic analysis needed while pursuing growth decisions. Emerging markets, including India, are the growth markets for leading multinational companies in the food and dairy industries.

Teaching notes are available for educators only.

CSS 11: Strategy.

Strategic management

Undergraduate/postgraduate modules in strategic management.

The case portrays a Chinese surrogate manufacturer – Cool-Comfort Shoes International Co. Ltd. (CCS) – which attempted to build its own brand, Ace-of-Biz (AoB). The surrogate manufacturing business had accumulated the funds needed to develop its AoB brand for sale in the domestic market. The 2007 world financial crisis and subsequent world recession caused exports and, thus, surrogate manufacturing to plummet. CCS was hoping that their loss in export of surrogate products would be more than compensated for by the gain in the domestic sales of AoB. However, despite 10 years of commitment, AoB's sales still had not grown sufficiently to counter the slowdown in exports, and the leaders at CCS were wondering what the future would hold for the company and its AoB brand.

This case study provides students with an ideal context to develop an appreciation of how changes in the domestic and international business environment affect the corporate and business strategies of a small- to medium-sized enterprise and the differences between corporate and business strategies, and to demonstrate their ability to apply a number of strategic management tools and techniques for the critical appraisal of a strategic situation and justify their recommended course of action.

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

Teaching notes are available upon request.

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

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

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

CSS 12: Tourism and Hospitality.

1. Analyze the factors influencing the creation of a social enterprise, while appreciating the theoretical perspectives on social entrepreneurship and social innovations. 2. Analyze the impact of social enterprises on sustainable development. 3. Recognize the need for different types of strategies in the varied situation. 4. Analyze the business model.

Shashi Kumar, the CEO of Akshayakalpa Farms & Foods Pvt Ltd (Akshayakalpa), is determined to take the business to the next growth level. He has integrated technology to measure and monitor the quality of milk and to reach out to tech-savvy customers. Owing to the preservative-free and short life of milk, he believes that redesigning the marketing and distribution strategies is the only way to ensure the massive expansion and growth that will enable Akshayakalpa to reach out to customers directly and quickly. Another issue he was facing was a lag in receivables. Their receivables from vendors were delayed and held up because of issues related to product spoilage and returns. This has posed a liquidity challenge to Akshayakalpa. Amidst all these challenges, he wants to develop the best strategy to take the business forward to the next level.

This case can be used in undergraduate or postgraduate courses in Management, Social Entrepreneurship and Business Sustainability with special relevance to social enterprise creation, enterprise growth strategies, sustainable development, sustainable business models, etc.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.