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Teaching formats for both BA/MA students and MBA/PhD students in sustainable entrepreneurship and strategic management are offered in the teaching notes.

This case juxtaposes the company’s core values of gender equality, sustainability and inclusivity, with the financial pressures of expanding global operations in COVID-19 times.

This case illustrates the founding and growth of i-did in the broader context of the global circular textile industry. Being the first company that reclaims value of discarded textiles by making design products out of felt, the dilemma is on how i-did can create a blueprint for sustainable leadership in a scalable (financial) business case.

The learning outcomes of this case are as follows: to understand the concepts of circular economy and social impact and how they can be translated to business; to apply their knowledge of strategy and entrepreneurship for sustainable business innovation; to be able to analyze a company according to the Sustainable Development Goals, specifically around gender issues, inclusivity and diversity; to evaluate opportunities for multiple value creation in business; and to have the knowledge and capacity to create a circular business with the help of the Business Model Template.

This case engages students in critically reflecting on sustainability concepts in relation to i-did (theoretical value) and applying novel business model innovation tools to a real-world enterprise (practical value). The students get the chance to explore the ethical challenges the two entrepreneurial leaders face between short-term economic gains (or maybe even survival) and their core values of (gender) inclusivity, circularity and diversity.

Teaching notes and a summarizing two-pager are available for educators.

CSS 3: Entrepreneurship.

Finance.

This case can be taught in the Finance area as a part of the course on “Valuation” in a postgraduate program. MBA/EMBA/MBF.

Himachal Futuristic Communications Ltd. (HFCL) discontinued all of its old products and entered into manufacturing of telecom products for mobile telephony and turnkey projects. This complete change in product line was like a re-birth for the company. HFCL grew tremendously between FY 2012 and FY 2015. Its sales grew from Rs 2,638m in FY 2012 to Rs 26,129m in FY 2015, an increase of 114 per cent CAGR (compound annual growth rate). HFCL stock price increased from Rs 11.75 in March 2012 to Rs 19.90 in September 2014 because of this tremendous growth. The stock price came down to Rs 13.35 in March 2015, as the market was sceptical about HFCL sustaining this growth. In March 2015, Choudhary, an equity analyst, was wondering how to value this high growth company. If somehow he could ascertain the intrinsic value of the stock properly, he would be able to appropriately advise his clients about the HFCL stock.

The case learning objectives are as follows: to scan the competitive landscape of telecom equipment manufacturing industry and gauge the competitive advantages enjoyed by HFCL; to size the potential market of the industry and predict the level of sustained profitability for HFCL; to develop multiple scenarios based on key drivers and compile projected financial statements for each scenario; and to value the company using the scenario-based discounted cash flow technique by assigning probabilistic weights to each scenario.

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 1: Accounting and finance.

Management scholars and researchers have long been concerned about the impact and relevance of their work. Here we chronicle the teaching, research, management, and personal leadership development lessons that have arisen from a collaborative, decade-long relationship between three management faculty members and the senior management team of a major Norwegian-based global shipping and logistics company. This relationship grew from the creation of a teaching case in 1997 to many years of productive and meaningful work together, including the development and delivery of the all-conference Plenary Session at the 2006 Eastern Academy of Management Meeting, held concurrently with the annual CASE Association Conference. At the 2006 Plenary Session, each of the authors expressed powerful personal and professional development through their collaboration over the years, which is summarized in this article. Reflections, lessons and future research directions are provided.

The value of the DeLone & McLean model for planning actions before IS design and implementation can guarantee its success.The value of the DeLone & McLean model for IS auditing in critical dimensions of project success, including both hard and soft elements.Information and information systems are essential organizational resources that must be viewed in an interconnected way with the rest of the organization's resources and capabilities that systemically guarantee the achievement of the export objectives.The role of management commitment in the success of voluntary Information Systems.

The case deals with Luis's decision to continue a Competitive Information System project. For his PhD research project, Luis designed and implemented an information system to support the export goals of the business school for which he worked. Three months later, the System obtained positive feedback and user satisfaction but deficient System usage levels. Luis does not know whether to continue with the project or not. If he decides to continue, further steps are needed to increase the System's use for contributing to the export goals.

The case is suitable for use with MBA students and executive education short courses.

Teaching notes are available for educators only.

CSS 5: International Business.

The case is intended to assist students to:1. understand the customer’s purchase decision with reference to channel values;2. evaluate and assess the channel strategy using conventional and digital channels; and3. design the channel strategy for start-ups in emerging markets.

The subject area for this teaching case was marketing management. The teaching case could be used for the undergraduation and graduation levels of students. The case was about the marketing channel strategy of a small start-up boutique called Chirmi in India, with the theory of consumption values explained. In this case, primary data was taken directly from Chirmi, whereas secondary data for market analysis was taken from various reports, articles and other sources. Because the owner provided the records and documentation, the account was therefore substantiated by the collected first-hand information. The case uses quantitative methods to make students understand the channel arithmetic and consumption values of all the channels used by Chirmi.

In the course of core marketing classes at the undergraduate and graduate levels, this case may be used. The case addresses the channel structure, including wholesaling, retailing and e-commerce. Distribution channel management, the theory of consumption values and e-commerce marketing management are explained. Evaluation of channel strategy, design, implementation and management is emphasized.

Teaching notes are available for educators only.

CSS: 8: Marketing.

Learning outcomes of this study are as follows: conduct a comprehensive organizational diagnosis to uncover the peculiarities of managing a family business; evaluate the spirit of innovation of the new generation to drive rejuvenation initiatives in the family firm; reflect on the concept of stealth innovation and its manifestation in the context of transgenerational entrepreneurship; and assess the effectiveness of managerial decision-making and provide recommendations for securing the sustainability of a family firm.

This case starts with the entrepreneurial beginnings of Jack Misakyan, who transformed the small blacksmith venture of his father into a large and profitable family enterprise with operations across different countries and industrial sectors. Since the establishment of Misakyan Technical Solutions (MTS), Jack relied on the help of his brothers, Ara and Hovik, who have joined the ranks of owners and managers to drive the expansion efforts of the family firm. Over the years, the brothers were successful in pursuing a strategy of continuous growth and diversification by taking advantage of opportunities in several industries and regions of the world. They opened branches in Kuwait, Syria, the United Arab Emirates and Armenia, and operated in industries of heavy-truck maintenance, pharmaceuticals, marine shipping, construction materials, quarry and restauration. Yet, four decades after its launch, the company was entering in a phase of stagnation and was in need for entrepreneurial rejuvenation. The members of the third generation, who have recently joined the family firm, believed that it was their obligation to restructure the operations and revive the entrepreneurial spirit in their fathers’ organization. Moreover, after several months of market analysis and investigation, two of the cousins came up with a new business idea that was pursued entirely in a stealth mode. By describing the strategic events and family dynamics that shaped the evolution of MTS over time, the case offers an opportunity to assess the effectiveness of managerial decision-making and provide recommendations for ensuring the longevity of the family enterprise.

Upper undergraduate classes.

Teaching Notes are available for educators only.

CSS 11: Strategy.

This case study is focused on strategic management of Huawei in sustaining the competitive position in the smartphone market. The discussions in the case study begins with the big picture of “Made in China 2025” policy and China’s 14th Five-Year Plan 2021–2025 attempting to change the country’s image from imitation to innovation. The case study then focuses on Huawei, the major provider of network equipment and smartphones, with the alignment of the national policy. The case demonstrates the difficulties faced by Huawei as a result of US ban. The students are challenged to perform in-depth discussions on various issues guided by the instructor using this Teaching Note. The teaching objectives are as follows: students should be able to analyse Huawei business environment and its strategic capabilities in the smartphone market; students should be able to evaluate the extent to which the effects of US sanction would have on Huawei smartphone operation; and students should be able to evaluate the strategies for Huawei to regain a leading position and achieve competitive advantage in the global smartphone market.

Huawei is the leading company in the information and communications technology (ICT) sector. Ren Zhengfei, Chief Executive Officer (CEO) of Huawei, has set the vision of building a global company that could rival the best in the world. Huawei’s heavy investments in research and development (R&D) have brought the company to be a leading brand in the international market. Huawei was charged as a security threat by the Donald Trump administration in 2019. The USA and its allies banned Huawei products, causing the smartphone shipments plummeted dramatically. The case presents a protagonist, Ren Zhengfei, CEO of Huawei, who built the business from a small company to a leading global ICT company. The growth of Huawei was struck by the US sanction with the supply chain being disrupted by a shortage of advanced chip technology to run the smartphone business. The dilemma addressed in this case study is concerned with how Ren Zhengfei could steer the company out of the crisis.

This case study was written for use in the courses of Innovation Management and Technology Strategy. The case is designed to support learning at various levels including the graduate, postgraduate and executive classes. Apart from the guided questions (assignment questions provided in the next section), the instructors should consider which specific areas of Huawei should be further explored to support the class discussions to benefit the students at different levels.

Teaching notes are available for educators only.

CCS 11: Strategy.

This case is focused on the allegations of corrupt practices within the strategic leadership at the board level of an international sports organization – the Asian Football Confederation (AFC). The theoretical premise is that the practices and decisions of the AFC’s leadership will have a profound impact on the AFC’s performance. However, because the AFC is the continental governing body, the impact is theorized to be far larger, across an entire industry. In writing the case, the authors were guided by upper Echelons theory (UET) (Hambrick and Mason, 1984; Hambrick, 2007; Hambrick et al., 2015), which argues that an organization’s strategic direction is directly influenced by its leader’s values. The authors selected UET for the theoretical framework, as it considered a spectrum of factors from industry, leader characters (values), their choices and the results of their actions. Such a comprehensive theory aligned with the complexities of the AFC and its leadership. In constructing the case roadmap using UET, the authors first adopted an ethnographic methodology. This was motivated by the fact that one of the authors had been embedded for many years as part of the leadership team at the AFC. His career work notes based on direct interactions and observations of these leaders helped in two ways: to identify the complex set of personal characteristics of these leaders (i.e. background, their careers outside football and financial standing) as they originated from 47 different nationalities. UET refers to these as observable factors to better theorize the hidden intentions of their alleged corrupt behaviors. UET identifies this second set of non-observable factors as psychological factors. These two different sets of observations combined helped to theorize their drivers, intentions and strategic decisions (options). For the second methodology, the authors accessed archival, publicly available media news and reports to understand the consequences of their actions to the AFC and the Asian football industry. This completed the final parts of the UET framework (Yamak et al., 2014).

This case relied on information that was widely reported within international media, press announcements by various organizations, published decisions by tribunals and publicly available information on the AFC. All of the names and positions in this case are actual persons.

This case focuses on the role and influence of the AFC as the Asian football governing body. The AFC is a member of the world football governing body – FIFA. With a US$1bn budget, the AFC has a strong impact on the future of football among Asia’s three billion people. Unfortunately, the AFC has been unable to create the value in its sports events or properties that attracts fans and investors. Central to this problem is the issue of corruption and corruption allegations within the AFC, especially with regard to its leadership. This case, therefore, attempts to highlight the various issues, discusses the circumstances around these challenges and brings forth the complexities of leading a truly international organization across 47 countries. Such factors are then tied to the value of the organization’s products or services in the marketplace.

The case is written and designed for a graduate level (MBA) class or an upper level undergraduate class such as corporate strategy, leadership, international management, international marketing, contemporary issues in management, cross-cultural management, sports management and sports marketing. In general, the case will also be a good fit for courses that discuss leadership, organizational strategy, organizational structure, organizational ethics and organizational behavior.

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.

This study aims to provide students an opportunity to analyze the financial performance of a publicly listed real estate company and estimate its instinct value by applying appropriate financial models and approaches.

Three major valuation models/approaches generated by financial theory and practice to estimate the intrinsic value of a security: discounting cash-flows valuation (DCF and NPV) – valuation through adjusted net asset and liquidation value (NAV) – relative valuation through price and value multiples (valuation multiple analysis and precedent transactions analysis). Wholly owned subsidiaries versus and joint venture ones.

Analyze financial information of all segments in a multiple-business firm, and apply suitable financial models and approaches among net asset value model (NAV), discounted cash flow (DCF) or net present value (NPV) model, valuation multiple analysis and precedent transactions analysis to estimate the intrinsic value of the whole firm.

This decision-based case allows students to explore the business valuation process for a public listed real estate company, Alexander & Baldwin, Inc. (NYSE: ALEX). Based on financial statements analysis and forward-looking financial expectation on ALEX, this case elevates students' understanding and practice of valuating this multiple-business firms by applying appropriate financial models and approaches among NAV, DCF or NPV, valuation multiple analysis and precedent transactions analysis and enable students to make their investment decisions of buying, holding or selling the company’s stocks.

This case is most appropriate for graduate courses such as corporate finance, investments, personal finance, real estate finance and financial markets and institutes.