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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.

One of the objectives of smart village is the efficient use of regional resources by local people to improve economic, social and environment conditions. Small-scale dairy farm (SDFs) exist in every village of India, contributing significantly to local economy and welfare of few families. The purpose of this work is to develop a mechanism to make SDF not only efficient but effective in operations.

A systems thinking approach is used to identify the variables influencing a SDF and develop a general framework – RAMHI (resources, alternate revenue, manpower, herd and infrastructure) comprising endogenous and exogenous variables. A representative SDF as a case study was chosen to implement RAMHI and assess its implementation feasibility and economic benefits.

Implementation of RAMHI gradually improves the economic benefits of a SDF. The key performing indicators like average milk produced/day; milk revenue/fodder cost; number of successful artificial insemination (AI) of herd/number of AI of herd; milking cow/dry cow; and milking cow/total cow, increased substantially in two successive years.

The literature reported and discussed individual variables influencing functioning of SDF while there are few conceptual frameworks proposed, comprising not more than three variables. This paper not only presents a comprehensive generalized framework – RAMHI, which comprises five variables like resources, alternate revenue, manpower, herd and infrastructure but also explains the implementation strategy and its benefits using a case study.

This study aims to understand how climatic drivers of change will affect rural communities living in the hot semiarid region of Bhokardan Taluka of Jalna district in the Indian state of Maharashtra. In the context of the economic and social change they are experiencing, the concern is to evolve ways that enable them to cope with, adapt to and benefit from these challenges.

The focus of most of the climate change studies is on the short- to long-term trends of weather parameters such as rainfall, temperature and extreme weather events. The impact of climate variability and changing patterns on the local communities, the local economy, livelihoods and social life in specific geographies is less explored.

As the impacts of climatic and nonclimatic drivers of change are cross-sectoral, diverse, multidimensional, interlinked and dynamic, this study has adopted a transdisciplinary “research-in-use” approach involving multidisciplinary teams covering the aspects such as changes in land use and land cover, surface and groundwater status, edaphic conditions, crops and livestock, climate analysis including projected changes, socioeconomic analysis, people’s experience of climate variability and their current coping strategies and resilience (vulnerability) analysis of communities and various livelihood groups.

The study was based on the peoples’ perspective and recommendation based on the local communities ability to cope up with climate change. However, a statistical analysis perspective is missing in the present study.

Based on these findings, a set of implementation-focused recommendations are made that are aimed at conserving and enhancing the resilience of the foundations that uphold and sustain the social and economic well-being of the rural communities in Bhokardan taluka, namely, land, water, agriculture, livestock, food and nutrition security, livelihoods, market access and social capital.

Temporary and permanent decline in the productive capacity of the land due to natural and human-induced activities such as soil erosion, changing cropping practices and less use of organic matter (OM) has been the greatest challenge faced by mankind in recent years, particularly in the hills and mountains of Nepal. Hence, the purpose of this paper is to examine the effectiveness of sustainable soil management practices to mitigate desertification process in the hills of Nepal.

Promotion of sustainable soil management (SSM) practices through a decentralised agriculture extension approach by involving all the stakeholders in a participatory way.

SSM practices mainly: OM management, fodder and forage promotion, increased biomass production systems, integrated plant nutrition systems, and bioengineering for soil and water conservation are identified as the most appropriate and relevant technologies in mitigating the desertification process without deteriorating land quality, particularly conserving the top-soils effectively and efficiently in the hills and mountains of the country.

This research is focus on the overall effect of SSM practices due to time and budget constraints. There is scope for doing research on the different aspects of SSM practices and the extent of their effect on different soil parameters (chemical, biological and physical).

SSM interventions clearly indicated that there is significant impact in increasing soil fertility, conserving fertile top-soils and mitigating physical, chemical and biologic desertification processes. These are possible through maintaining and improving the soil organic matter, which is the most important indicator for soil health. SSM practices have resulted in an increase of up to 30 per cent in crop yield compared to yields without SSM practices. This might be due to the improvement in SOC which improves soil texture, increases nutrient supply from organic source and conserves water quality, thus, improving soil quality.

This has created awareness among farmers. Hence, farmers are mitigating pH through increased use of organic manures, where there is less availability of agriculture lime and they are far from road access.

SSM practices significantly contributes to combat soil desertification in the hills of Nepal.

Based on the Normalized Difference Vegetation Index (NDVI)-based insurance developed by the Ministry of Agriculture, Livestock and Fisheries of Argentina (MAGyP) with technical assistance of the World Bank (WB), the purpose of this paper is to evaluate the out-of-sample performance of the NDVI-based insurance in Bahía Blanca Department of the south west of Buenos Aires (SWBA) Province in Argentina, by calculating the technical premium with the methodology developed by MAGyP-WB and NDVI information up to 2007, and analyzing the results that would have been obtained in 2008 and 2009.

With the available NDVI information (1982-2009), the authors uses the out-of-sample method to analyze the rating of the contract and the reasonability of the premium payment through a comparison of the frequency and severity of payouts in the NDVI coverage with the losses suffered by droughts in SWBA. Specifically, it has been taken the data until 2006 to set the Triggers and Exits values and to calculate the premium rates, and the payout and loss ratio in 2007 was then analyzed. A similar analysis was done for years 2007-2008 and 2008-2009.

According with the rating methodology described in this paper, payouts determined by the NDVI-based insurance fit with falls in forage production and reduced meat production yields, which confers reasonability to this tool as a coverage option for cattle and fodder producers. Definite technical premiums based on 1982-2007 period, capture the occurrence of severe drought events, defining a risk profile that is consistent with the used information. Adding more observations to the sample, this profile is redefined, showing the sensitivity of the results to the quality and quantity of data used in the analysis.

There is a subjective assessment in the determination of the sample and the weighting of this information. The election of the period to be considered, how to incorporate the changes in the patterns of climate behavior in the medium- and long-term and the expected effects in the NDVI, etc. will impact on the values of resulting technical premiums. In the specific case of this analysis, the fact of not having considered in the sample two extreme years (2008 and 2009) has a concrete implication in the obtained premiums. In this paper, only the Bahía Blanca Department was considered. Rainfall pattern and extensive grazing of natural grassland in the SWBA area might vary from Department to Department, so the results and payouts might change according to these circumstances.

The situation shown in the findings could be seen as an underestimation of the risk to which the producer is exposed and should be taken into account for further researches and insurance products to be designed. When the considered data series shows atypical or extreme values and these are incorporated into the sample, significant changes can be registered in the triggers and premiums.

This paper analyzes how a risk profile is redefined depending on the sample considered and shows the sensitivity of the results to used data when using index-based insurance.

The purpose of this paper is gaining more insight into the impact of the strength of the auditor–client relationship on the client’s perceptions about added-value of the auditor service including the role of auditor tenure.

This study is based on both archival data (auditor tenure) and interview data (strength of the auditor–client relationship and client’s perceptions on added-value). The data comprise 497 small- and medium-sized entity (SME) audit engagements in The Netherlands.

This study finds evidence of a positive relationship between the strength of the auditor–client relationship and client’s perceptions on added-value. The data do not suggest a main effect of auditor tenure on client’s perceptions on added-value. This study finds evidence that auditor tenure, combined with the strength of the auditor–client relationship, has a strong positive influence on the perceived added-value. Therefore, this study argues that a longer tenure turns out to positively influence the auditor’s client-specific knowledge. The findings are relevant to auditing research by extending the scope of application of social exchange theory (SET) to SME settings, and by suggesting that the auditor–client relationship may capture more an audit quality dimension than auditor tenure. Findings are also relevant for audit practitioners in showing the contribution of a strong auditor–client relationship to client satisfaction in terms of perceived added-value. Standard setters may consider the results of this study in proper designing a specific auditing standard for smaller, less complex entities.

This study fits into a development in auditing research where auditing is viewed as a service. Prior studies in this area were mainly build on marketing concepts (e.g. Grönroos 2007). This study uses a sociological lens, particularly building on SET. In particular, this study focuses on the impact of relationship quality on perceived added value. Using this perspective sheds light on the importance of interactions between auditors and their clients. Both the product (audit opinion) and the process of collecting sufficient appropriate audit evidence in interaction with the client are important. This relationship perspective may serve as an explanation to why long auditor tenure can turn out to improve audit quality. Future research may build on this sociological perspective and particularly examine what conditions need to be present to realize benefits of the relationship approach and when a more transactional approach is more suitable.

The paper starts from an observation of a discrepancy between the ambitions for sustainable change in the agro-industry and the actual changes being implemented. We offer one possible explanation by investigating the organizational structures conditioning change in this industry.

We apply a case study methodology, focusing on the Danish pig industry and its organizational conditions for change. Based on interviews and document analysis, and building on systems theory, we develop the concept of change structures, understood as decision premises that guide the change of further decision premises.

The analysis suggests that the pig industry’s change structures predominantly enable changes that cut costs and optimize the production, which may conflict with and possibly foreclose the changes needed to realize the industry’s sustainable ambitions. This conflict and its implications are not acknowledged by the industry.

The analysis indicates that the industry may be locked in its current form of organizational change. We suggest a way to overcome the lock-in by fostering organizational mechanisms that enable alternative interpretations to emerge internally. Without this, achieving the required sustainable change in the industry may hinge on stronger external regulation and support.

Conceptually, the notion of change structures supplements actor-oriented analytical approaches that focus on change agents and sense-making. Empirically, we contribute with an analysis of the conditions of possibility for sustainable change in an important yet understudied industry in organization studies; namely, the conventional agro-industry.

The purpose of this paper is to present a methodology to analyze the risks present in perishable food supply chain and to determine the most effective risk mitigation strategies. It is achieved by understanding the dynamics between various risks in perishable food supply chain and modeling them using interpretive structural modeling (ISM).

Four categories and 17 types of risk are established from literature and conducting brainstorming sessions with managers/engineers in Indian dairy firms. A methodology is proposed using ISM, risk priority number and risk mitigation number to prioritize risk mitigation strategy decisions for the dairy industry.

For a perishable food supply chain, risk positioned at lower levels (levels 1 or 2) in the hierarchy should be targeted first, while formulating mitigation strategies. To investigate further, risk- enabling factors which are identified for an Indian dairy firm for these levels 1 and 2 risks and mitigation strategy prioritization show that supplier side risks are more dominant followed by market risks and process risks.

This proposed methodology has not been statistically validated or empirically tested, and factors taken are in the Indian context, but the authors believe that the study is highly relevant to other markets as well because the ISM-based analysis is for generic perishable food supply chain environment.

This study provides a useful approach to managers/decision makers to identify, analyze and prioritize risk in the supply chain. It also provides insights into the mutual relationships of supply chain risks which would help them to focus on the effective risk mitigation strategies formulation. The study provides the insights to benchmark and risk management in the dairy industry environment with priority considerations.

This paper provides an integrated approach to identifying, quantify, analyze, evaluate and mitigate the risks of perishable food (in the dairy environment) in the Indian context.

Drawing on initiatives held in various countries, the chapter advocates for a multi-stakeholder approach in making decisions related to food systems. By prioritizing local perspectives, diverse stakeholder participation, and equitable decision-making, this approach ensures policies that are responsive to unique contexts, thus contributing to sustainable and culturally sensitive development. Within these forums, local communities share traditional knowledge and expertise, influencing policy formulation that respects social specifics. Importantly, direct engagement of communities in land use, resource management, and agricultural practices helps preserve territorial identities. The chapter also discusses historical examples where development policies, such as the “green revolution,” disregarded traditional practices and local identity in favor of Western agricultural models. This resulted in negative consequences, including the loss of biodiversity, environmental degradation, and economic vulnerability among small farmers.

Burkina Faso is a land-locked country, sharing a border with six other countries, namely Mali, Niger, Benin, Togo, Ghana, and Cote D'Ivoire in the zone of West Africa (Fig. 1). Due to the geographical location of the Sahel region, the country's climate is characterized by rainy and dry seasons. According to the Human Development Report in 2010, the country has a very weak economy with a GDP of 522 USD per habitant, principally based on agriculture (25%), animal production (12%), and forestry/fishery (3%) (MECV & SP/CONEDD, 2006a). The population growth is extremely high at 2.8%, with 46.4% of the population living below the national poverty line and 81.2% living on less than $2 a day (UNDP, 2009). The biomass energy is the largest primary energy source covering 80% of total consumption, thus accelerating soil degradation as well as deforestation.