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Public Finance

Masters level graduate studies for public and private sector managers.

The protagonist in this case is Mrs Maribeth Ocampo a manager of a reputable non-governmental organization (NGO) that plans to devise a position on the Philippines' Priority Development Assistance Fund (PDAF) (or more pejoratively called “pork barrel”). This NGO manager intends to tap the assistance of their local legislator to fund some of their projects. Her NGO has been working with farmers in provinces in the Bicol region and one of the recent projects of the group involves skills training for the female farmers, which aims to provide the latter with a greater variety of income source which they can tap during the lean season. Expenses associated with the project include costs of the training sessions (e.g. cost of session kits and honorarium of resource people) and assistance that will be provided to the female farmers to start their venture.

However, recent reports have surfaced which cast doubts on the accountability and transparency associated with the PDAF of the legislators. Some reports indicate the presence of commissions that NGOs must allegedly pay to the legislators in exchange for their access to the said funds, while a recent scam involves the creation of bogus NGOs that allegedly serve as conduits through which legislators can take advantage of their allocation. The NGO manager needs to decide on whether and to what extent to engage with legislators on tapping the pork barrel funds. She also needs to address the question: “What is the position of my NGO (and possibly all reputable NGOs more broadly) on pork barrel funds moving forward?”

This case aims to familiarize the manager with key public finance concepts such as discretion and accountability; and to develop her/his appreciation of the politics surrounding the public sector budget and, in particular, discretionary funds. The case is focused on Philippine legislators' discretionary funds, the PDAF. However, it can be used to discuss issues surrounding public finance concepts of transparency, accountability and citizens' engagement in the budget process in a much broader context within developing democracies.

The case revolves around the scandal surrounding the pork barrel funds of some legislators that were exposed for apparent abuse in early 2013. The scandal and its repercussions are still ongoing at the time of writing this case, so the authors expect to update this case moving forward. It aims to highlight an example of the role of public institutions and its respective challenges when it comes to critical decisions of keeping public financial a credible undertaking. It is also expected that this case will help develop an understanding of the pros and cons in the use of discretionary funds and help the student identify potential risks for abuse in public finance management with respect to these funds.

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This paper aims to highlight the implications of financial planning for public procurement process for medicine purchase. The purpose of this case is also to understand how the choice of contract type in public procurement impacts medicine inventory levels and availability. It finally highlights the appropriate configuration of framework procurement contract for procurement of discrete goods in the context of public sector procurement.

Primary and Secondary Healthcare Department (P&SHD), Government of the Punjab provides free public health-care services in the Punjab province. Public health-care services of P&SHD are organised in a tiered manner with almost 3,000 primary and secondary medical facilities dispersed throughout the Punjab province. P&SHD maintains inventories of approximately 300 medicines to support medical service provision.

This case can be taught in procurement and inventory management module of MBA level operations management course. It can also be used in executive course on public sector procurement management. The case aims to highlight the interrelation between inventory planning and procurement management process. Hence, it should be used after participants have understood inventory models, procurement process and procurement contract types. Standard readings or cases on inventory and procurement management that cover topics such economic order quantity, procurement process steps and procurement contracts can be used to develop this understanding.

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CSS 9: Operations and logistics.

Rede Alta Velocidade, SA (RAVE), the state-owned company responsible for planning and developing a major high-speed rail project in Portugal, must persuade both public officials and lenders that the project is worth undertaking. It must also make a recommendation on the appropriate organizational form for the enterprise. Specifically, it must determine the role of the Portuguese government in financing and operating the high-speed rail network, with options ranging from full development and management of the project by the public sector to completely private development and management. Lying in between these two polar cases were a variety of hybrid models, often referred to as public-private partnerships (PPPs). Using data in the case, students have the opportunity to perform a benefit-cost analysis of the project. They also must think carefully about the optimal role of the government in a major new infrastructure project.

After analyzing and discussing the case, students will be able to:

• Understand the nature of a global public good

• Perform a back-of-the-envelope benefit-cost analysis of polio eradication

• Discuss the appropriate strategy for eradicating an infectious disease

• Apply game theory to analyzing which countries would be likely to contribute funds toward global polio eradication

• Discuss the role of private organizations in the provision of global public goods

Understand the nature of a global public good

Perform a back-of-the-envelope benefit-cost analysis of polio eradication

Discuss the appropriate strategy for eradicating an infectious disease

Apply game theory to analyzing which countries would be likely to contribute funds toward global polio eradication

Discuss the role of private organizations in the provision of global public goods

For 28 years Alaska, like the vast majority of the nation, has struggled with growing prison populations and shrinking budgets. In 1995, the Alaska Department of Corrections, faced with sanctions unless they ameliorated their crowded prison conditions, looked to the popular practice of contracting out its correctional operations by sending 650 prisoners to a private out-of-state prison. But, as the costs of prisoner litigation and transportation mounted, the state began to consider building its own private prison, a decision which many state lawmakers and business entrepreneurs argued would allow the state to stretch scarce dollars by providing cheaper and better quality prisons, return millions of dollars to the state economy, and create permanent jobs. In this decision case, students are required to put themselves in the role of the Alaska Legislature to determine whether they should permit the building and operation of a private prison in one of Alaska's remote communities. The students must analyze and juggle the complex and often competing set of objectives, values, and political tensions intrinsic to all privatization decisions.

Understand the process of purchasing and procurement in a commercial organization; describe the process of tendering, evaluation of bids, and the selection of the supplier; describe the commercial, technical and financial bids; understand the importance of vendor selection criteria and develop the same; and identify the parameters for the procurement of assets.

Mr Shaikh, working as Procurement Manager at Modern Public School Sukkur (MPSS), is facing the challenge of procuring the bunk beds for recently inducted students. He was asked by the management of the school and his financiers to procure the best quality bunk beds. These beds shall be used at hostels for the students of Class VI. Director academics had already rejected his initial proposal and requested him to source out some cheaper solution keeping in view the budgets. Mr Shaikh then arranged a sample, which was well within the budget, however, this sample was rejected by the owner of the school on the basis of quality. Mr Shaikh now had to source out not only the best quality product but also a budget-friendly solution. He visited the markets and finalized the best quality of pipes to be used for bunk beds. With limited funds, and very short time, shall he be able to select the vendor of his choice and arrange the best quality products? Shall he be able to motivate his key stakeholders and gain procurement committee approval this time?

Bachelor of Business Administration and Master of Business Administration.

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CSS 11: Strategy

In May 2009 the Office of the Chief Actuary for the U.S. Social Security Administration projected that by 2016 the Social Security Trust Fund would begin to spend more money than it took in through tax revenue. Further, by 2037 the balance in the Trust Fund would be down to zero, necessitating cuts in benefits to retirees. The U.S. Social Security system thus faced a long-term financial problem that needed to be addressed sooner rather than later. The experience of other countries in reforming their own systems of old-age insurance might provide some guidance for U.S. policymakers as they attempt to deal with the long-run fiscal challenges facing the U.S. Social Security system. This case focuses on reforms of old-age insurance systems in three countries: Australia, Mexico, and Sweden.

This case gives students the opportunity to debate the variety of approaches that could be used to reform the U.S. Social Security system. It also gives insight into how countries around the world have structured their old-age insurance systems.

After completion of the case study, the students will be able to gain knowledge on public–private partnerships (PPPs) in emerging markets; understand how to apply the sensing element of the dynamic capabilities framework in analysing context, especially in emerging market context; and understand how to apply the dynamic capabilities framework to the process of developing brand equity.

On 20 March 2020, in Johannesburg South Africa, Dr Barbara Jensen Vorster, the head of corporate communications and marketing at the Gautrain Management Agency, was considering her dilemma of how to manage stakeholders at a time when the patronage guarantee was under question. The nature of the Gautrain PPP transport contract entailed a revenue guarantee that was called a patronage guarantee. How did they build their Gautrain brand equity during the Gautrain PPP patronage guarantee controversy? This case study highlights the perspectives of multiple stakeholders which places the Gautrain brand equity under strain. The Gautrain brand identity was created to project an integrated, overarching brand position for the construction project and later the operating company. The logo illustrated Africanisation, and the slogan “For People on the Move” represented a modern collaborative approach. Upholding the status of the brand is an important quest for the corporate communications and marketing team, and therefore the issue around the patronage guarantee must be addressed. This case study illustrates contrasting views about the Gautrain being elitist versus the rapid rail train enabling economic prosperity. The pro-prosperity versus pro-economic development values were at the heart of the different opinions around the patronage guarantee. Students are therefore confronted with their own values while the case study aims to drive an awareness or consciousness around these issues in an emerging market.

This case study is appropriate for advanced undergraduate and Master of Business Administration courses focused on marketing, communications and/or stakeholder management, such as in business and society courses. At both levels, the case study will be valuable in generating discussion on communications models and how to manage stakeholders ranging from government to community representatives. In courses where dynamic capabilities theory is taught, this case study will offer a specific application of this model in the context of brand communications and building brand equity in times of controversy.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

When do you throw it all away? The first senior female in a male-dominated business school decides it all comes down to a question of principle – and maybe a few others. What is the best balance between her responsibilities to students, family, and the next generation of female leaders? Can she both be true to herself and compromise? What factors should influence this decision? This case brings together questions about power and influence, rational decision-making, leadership, and the intra and inter-personal responsibilities of organizational “firsts.” Further, issues related to a university's effort to better compete within the global higher education marketplace, provide a valuable opportunity to explore institutional approaches to promoting diversity, inclusion, and cultural competency.

This case, which was developed from primary sources, highlights the array of competing objectives and personal and political tensions involved in university administration.

This case was designed for graduate students in Masters of Public Administration, Masters of Business Administration, Masters of Education in Organizational Leadership, or similar graduate degrees that include significant management and leadership content. Students working with this case should have already completed foundational courses in topics such as organizational management, public policy, leadership, strategic human resources management, or their equivalents within their respective programs of study. Virtually all of the issues raised by this case address core themes, concepts, theses, and theories associated with an accredited graduate program in educational management, business or public administration.

Strategic decision making in cooperation projects. The decision deals with the process of generating a strategy for R&D and technological innovation in developing countries, through international cooperation.

Students of programs of strategic management, business policy and management of international cooperation. Target courses include: strategic management seminars, international cooperation seminars, MBA.

The case shows the process carried out by a team led by Braulio Perez Astray, manager of the innovation department of the Foundation University of A Coruna (Spain) and Radhames Mejia, executive vice-rector of the Pontifical Catholic University Madre y Maestra (Dominican Republic) to design the strategy for R&D and Technological Innovation of the Dominican Republic. It describes the tasks and responsibilities undertaken in the INPOLTEC Project, the result of the international cooperation between Spain and the Dominican Republic. It included the involvement of the Administration of Government of both countries, the contributions of the scientific community and a significant sample of Dominican companies, as well as the advice of Spanish experts and technologists in the field of innovation and technology policy. The case arises from the position of Braulio Perez Astray, leader of the project. The objective of this case is to analyze the potential transfer of this experience to other countries in Central America and Caribbean.

The learning objective is to facilitate students to investigate the decisions in the strategic process in the field of innovation and to reinforce the focus of international cooperation as a mechanism for strategic support in stimulating the flow of knowledge in science and technology.

Teaching notes are available. Please consult the librarian for access.

Marketing management, digital marketing, advertising and promotion management, and technology management.

The case is suitable for BBA and MBA students. It can also be considered in executive education programs.

Venkatesh Kothapalli, the marketing head at Reebok India headquarters at Gurgaon, was in a decision dilemma about the effectiveness of using social media marketing and its employment in the current scheme of marketing strategy being planned. He had been able to generate a fair amount of awareness and excitement amongst potential users on Reebok's social media sites. However, these often fail to convert into topline sales. In addition, Alex his superior had given clear instructions that no separate budget would be earmarked for this type of medium. So Venkatesh had to divert some parts of his existing budgets (which he did from the PR budget and the DM budget) and channel these into the new area of social media marketing. This had also created concerns in Venkatesh's mind about the possibility of the new media not showing favourable results while budgets of the traditional and tried and tested media like PR and direct marketing were being chopped.

These include: understanding the dilemma of an organization's adoption of newer marketing tools as opposed to traditional marketing practices; evaluating the role of newer mediums like social media marketing and its long term and short term relevance; understanding the origins and development of social media marketing to grasp the full scale of its usefulness; and appreciating the complexities of measuring the effectiveness of social media marketing initiatives.

Teaching notes are available, please consult your librarian for access.