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After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

The case helps to introduce some of the elements of strategic management process, which are vital for competitive advantage, particularly for the public utility services such as MSWM. It intends to achieve the following objectives: analyse the external environment for MSWM industry in India; analyse the internal organizational environment for a firm’s strategic competitiveness; introduce the concept of value and value chain understand the role of Stakeholder groups; understand the concept of public–private partnerships (PPP); and understand the role of technology in sustaining a competitive advantages.

This case focuses on entrepreneurial venture of Gaurav Sharma and his team who intend to transform the landscape of Municipal Solid Waste Management (MSWM) industry in the country. THANKYOU (letsthankyou.com) is a Jaipur, India-based enterprise offering waste management solutions across different verticals. It was founded in 2016, following an opportunity in the waste management industry unleashed by the Government of India’s (GOI) new MSWM 2016 rules making it mandatory for the waste generators to manage (segregate, process, transport and disposal) their own waste. After initial examination of MSWM service scenario in the country, Gaurav and his two team members realize that a lack of integration among the multiple entities of waste management value chain is the root cause of the current poor state of affairs. So, they come up with an online marketplace, which offers a one-stop solution for the waste management of general households, residential settings and corporate. With initial projects implemented in the decentralized mode offering unit-level services such as door-to-door waste collection, on-demand waste pick-up and waste audits for corporate, the company has eventually got an opportunity of working on a centralized MSWM project for a leading hotel. Indeed, the company has the first mover advantage of entering the government controlled MSWM industry. However, to move forward, the THANKYOU team must address some fundamental issues in the industry: How to integrate the informal and formal sectors involved in waste management to achieve economies of scale? How to make land-filling the least preferred option of waste management? How to use technology to enhance the efficiency of MSWM value chain?

The case can add value to a course on strategic management at the post-graduate level. It highlights the role of external and internal environment analyses in the formulation of business strategy, ultimately leading to a firm’s strategic competitiveness. In a strategic management course, the case can be used to discuss introductory topics such as the analysis of internal and external environment; value creation by leveraging internal resources and capabilities; analysis of a firm’s dependence on its stakeholder groups; ascertainment of the profitability driver for a firm’s business model; and the concept of PPP.

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CSS 11: Strategy

Banking, Emerging Markets, Innovation.

Undergraduate Business students and MBA students.

This case describes the creation of YES MONEY: a domestic remittance service for migrant workers. Broadly, the case is about conceiving and deploying an information and communication technology-based solution for financial inclusion. It describes how Anand Bajaj, chief innovation officer at YES BANK, created a solution for migrant workers who wished to send their money to their families in rural India.

Gaining a better understanding of the process of creating new services, especially in the banking industry. Understanding the context in which YES BANK operated when it created YES MONEY. Drawing general lessons that can be applied to innovation, especially in emerging markets.

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Discusses the challenges that internal departments face as organizations grow and expand. The Field Museum in Chicago, Illinois, grew significantly over a short period of time, creating considerable problems in the finance department, as staff and systems failed to keep pace with the evolving demands placed by the museum departments. These problems resulted in outdated policies and procedures, unhappy users, and frustrated employees. The finance department needed big changes but had to make them while maintaining vital functions, improving morale, and instituting new policies and procedures. Discusses several key nonprofit management issues, including change management, the role of leadership in a crisis, the challenge of informal personnel networks and knowledge management, and key financial issues facing nonprofit organizations.

The paper aims to understand the process of transfer of agricultural technology, which comprises incubation of the technology business, valuation, evaluation, licensing and commercialization, to examine various dimensions of the process of technology transfer and the effectiveness of transfer object use criteria, to explore ways of sustaining incubation and commercialization through an autonomous unit responsible for technology transfer, to peruse the role of agribusiness incubators in creating an effective agri-entrepreneurship eco-system and to study the factors that promote or inhibit the sustainability of business incubators in an academic or research institution setting.

An innovative technology for production of liquid bio-fertilizers was developed and nurtured to market levels by Anand Agricultural University (AAU), a State Agricultural University in Gujarat. The technology for production of liquid bio-fertilizers, developed during 2009-2010 to 2013-2014 was licensed to some of the state public and private sector undertakings under the World Bank-financed National Agricultural Innovation Project (NAIP) implemented through Indian Council of Agricultural Research (ICAR). For commercializing the technologies from the University, a Business Planning and Development (BPD) Unit was set up at AAU along the lines of a technology transfer office, under the aegis of NAIP during later part of 2009. The NAIP funding from World Bank for BPD Units ceased in June 2014 with closure of the project. With funding no more available, Rajababu V. Vyas, a research scientist at the Microbiology and Bio-fertilizer Department of the University and Head of the BPD Unit, had serious concerns about the BPD unit’s sustainability, as well as sustaining the process of technology transfer from the University.

Anand Agricultural University (AAU), a state-run university in Gujarat, developed and incubated a technology to produce liquid biofertilizer, licensed the technology and marketed its product through a few state-run and private fertilizer firms. The technology was developed between 2009/2010 and 2013/2014 as part of the National Agricultural Innovation Project of the Indian Council of Agricultural Research with funds from the World Bank. A unit to incubate agri-businesses, referred to as Business Planning and Development Unit (BPDU), was set up in late 2009 to expedite the process of technology transfer from AAU to agribusiness firms. Rajababu V. Vyas, a research scientist at the Microbiology and Bio-fertilizer Department of the university, was concerned about the unit’s sustainability, because funding from the World Bank had ceased from June 2014, and wondered how to sustain the transfer of technology from the laboratory to the field in the light of the data available to him.

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

Entrepreneurship

This case describes the teaching and learning processes in Ayurveda, the ancient Indian system of medicine as explained by Vaidya Hardikar. He practised the system of diagnosis through ‘Nadi Nidan’, pulse reading and treated patients according to the principles of Ayurveda, the ancient Indian system of Medicine. The transfer of knowledge happened through formal and informal processes where he assisted his father and other practitioners in preparing medicines, interrogating the patients and pronouncing diagnosis. The participants can identify and analyze the various processes in the transfer of tacit and explicit knowledge.

Development of business models, base of the pyramid (BoP) markets.

This study can be used at Bachelor as well as on Master's level courses to reflect activities and practices within corporate sustainability, base of the pyramid and international expansion of MNEs.

This is a case study of Grundfos LIFELINK's development process, relating to the successful development of a business model for serving base of the pyramid (BoP) markets for potable water. Grundfos LIFELINK is a turnkey water solution that encompasses a solar-driven pump facility, a GPS-based monitoring system, and charges based on digital payments of water credits. Together, they represent the business model of Grundfos LIFELINK. At the same time the modules represent a business architecture that can be mixed and matched to match the skills and ensure the adaptive involvement of local partners in BoP markets. Since its cautious start in 2009, Grundfos has successfully expanded its operations to 30 villages in Kenya and LIFELINK systems will operate in 70 villages in Kenya within the next two years.

In an international business/international management context, especially the first and the last part of the case could be used as a showcase of the current transformation efforts multinational companies (MNCs) in the developed world are pursuing. Pressured by the cost advantages of Dragon multinationals from Asia, India and Brazil, MNCs search for new ways to provide value and at the same time utilize their existing knowledge. The Grundfos LIFELINK case shows some of the important consequences and challenges that multinational organizations are facing, once such business models needs to be integrated in the current MNC activities.

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

The case is particularly well suited to entrepreneurship, marketing, technology, innovation, or strategy courses.

This teaching case is aimed at postgraduate students in management or business programmes.

This case follows the Kenyan healthcare tech company Savannah Informatics as they contemplate how the company will continue to grow in a post-pandemic world. Savannah is the market leader in electronic claims validation solutions for the Kenyan healthcare system. Their flagship product, the digital platform Slade 360, allows health insurers, healthcare providers, and patients to share claims information for health services in real time, drastically reducing payment transfer times, incidents of fraud, and account errors. The Covid-19 pandemic and the subsequent lockdown mandates from the Kenyan government have reduced short-term revenues by driving down hospital visits for citizens overall, but they have also created a demand for telemedicine and more online healthcare solutions. CEO John Muthee and his co-founders are left to consider their options for growing Savannah Informatics: expanding into new markets, creating more solutions for their insurance and provider customers in Kenya, or diversifying.

Identify the key challenges facing Savannah

Analyse the organisation using the 5Cs model (company, customers, competitors, collaborators and context) and VRIO (value, rarity, imitability, and organisation) analysis

Assess the growth opportunities available to Savannah and make recommendations

Strategy, competitive analysis, remittance industry.

Undergraduate and postgraduate business and management.

This case study examines the money transfer and foreign exchange industry in the Middle East context particularly United Arab Emirates. It focuses on the strategy making process. Possible business level strategies different firms can employ will be a consideration in the process of strategy making. Also, the stakeholder perspectives in the strategy making process are also dealt with. The characteristic required for cost leadership, differentiation, and focus needs to be matched with the context to arrive at an optimal strategy. The importance of arriving at a strategy to avoid being stuck in the middle during a period of financial crisis is one of the key areas of discussion.

This case can be used to teach: the stakeholder perspective, business level strategy, cost leadership, differentiation, remittance industry, foreign exchange business, and strategy process.

A teaching note is available on request.

To examine and create an ideal pathway model that can implement aiming to change the current improper practices in managing municipal solid waste (MSW) to sustainable practices. To acquire a better understanding of public participation and community culture helps in achieving the aim of reducing the amount of waste generation, sending less waste to landfill sites and encouraging the reuse and recycling of materials instead. To help students whom the awareness in the community regarding the importance of protecting the environment and acting in a civilization way has increased. To improve the MSW sustainability practices and enhance the waste sustainability practices together with energy and material conservation. To have more extensive knowledge and awareness of issues in waste management and some of the dilemmas managers of strategic and operations face.

Abu Dhabi’s center of waste management is known as Tadweer is a governmental entity under the Abu Dhabi Executive Council. Tadweer is responsible for managing every MSWs includes collecting, transferring, segregating, treating, recycling, reusing and tracking all kinds of wastes. CEO of Tadweer Dr Salem Alkabi called his team that manages various departments such as strategy, operations, projects and licensing. The meeting was to discuss Tadweer’s future directing and strategy for mismanagement of solid waste dumping into landfills in Abu Dhabi. Dumping in landfills is the main challenge Tadweer faced. Mr. Abdulrahman Albloushi’s strategy and business development executive director of Tadweer highlighted to Alkaabi how Tadweer could improve the waste management practices to make it more sustainable. Furthermore, assisting the center gets more benefit from the waste s instead of losing this valuable waste into landfills. Consequently, Mr. Abdulrahman must grapple with some difficult questions: how much the effectiveness in collecting waste from where it generated and removing it out-of-sight?

This case study is designed for undergraduate and postgraduate students, and executive MBA students of business management programs, especially for waste management, environmental management and strategic management courses.

Teaching Notes are available upon request.

CSS 4: Environmental management.