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1 – 10 of over 2000
Case study
Publication date: 19 January 2018

Prince Baah Annor

Agricultural Trade, Farm Management, Economics of Food Safety

Abstract

Subject area

Agricultural Trade, Farm Management, Economics of Food Safety

Study level/applicability

Both undergraduate and postgraduate studies in Agribusiness and Agricultural Economics.

Case overview

The pineapple production sector plays a very significant role in the Ghanaian horticultural industry. Production and export of fresh pineapple has been Ghana’s most developed high-value supply chain. However, the introduction of the GlobalGAP food safety standard in 2007 resulted in a fall in smallholder farmers’ participation in exportable pineapple production and subsequently led to declining trends in pineapple exports. The Ghanaian horticultural industry received quite a number of interventions over the years aimed at revitalizing the horticultural export sector and enhancing international competitiveness. However, the pineapple export sub-sector is still constrained with production and market access challenges meaning the sector struggles to survive.

Expected learning outcomes

The GlobalGAP standard compliance case is an appropriate way of explaining how smallholder farmers make informed decisions concerning the adoption of new farm practices. The case presents a careful evaluation of technical, institutional and socio-economic factors influencing a farmer’s decision to comply or not to comply with the GlobalGAP standard. Students should be able to apply farm management decision-making concepts and tools such as profit maximization and binary choice modelling techniques to explain a farmers’ final decisions on GlobalGAP standard compliance. This case should enable students to appreciate key factors constraining agricultural export trade performance in developing countries. The case should also contribute to students’ understanding of smallholder farmers’ decisions on food safety standards compliance, particularly GlobalGAP, and the challenges associated with the entire compliance process. Moreover, this case should provide students with possible policy considerations geared towards making food safety standards compliance easier, effective and sustainable in developing countries so as to enhance market access while ensuring food quality and safety along high-value food supply chains.

Supplementary materials

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

Subject code

CSS 7 Management Science

Details

Emerald Emerging Markets Case Studies, vol. 8 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 9 September 2020

Issam Ghazzawi, Angie Urban, Renee Horne and Claire Beswick

After completion of this case, students will be able to: define and understand the external and internal components of the strategic management process; define and explain various…

Abstract

Learning outcomes

After completion of this case, students will be able to: define and understand the external and internal components of the strategic management process; define and explain various alternative strategies that help companies create a sustainable competitive advantage; understand and explain the five main choices of entry mode that are available to organisations when considering entry into a foreign market, suggest an entry mode that is relevant to Standard Bank and explain the pros and cons of each entry mode; and understand how a company can offer or phase in its service offerings.

Case overview/synopsis

This case situates Sola David-Borha, CEO for the Africa Region at the Standard Bank Group, in April 2018, considering whether and how to expand into personal and business banking in Cote d’Ivoire – a country that Standard Bank had just re-entered, having exited there in 2003 because of the civil war. The bank has operations in 20 sub-Saharan African countries and its growth strategy is focussed on Africa. This strategy is reflected in its slogan: “Africa is our home. We drive her growth”. David-Borha has a number of questions on her mind. These include: can the bank offer financial services that will meet the needs of the Ivorian people, how can the bank expand into personal a business banking – indeed is rapid expansion into this sector the right decision for now?

Complexity academic level

Advanced/graduate courses in strategic management and international business.

Supplementary materials

Teaching Notes are available for educators only.

Subject code

CSS 5: International business.

Case study
Publication date: 9 December 2021

Zaimah Abdullah, Hasnah Shaari, Sitraselvi Chandren and Arifatul Husna Mohd Ariff

The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary…

Abstract

Study level/applicability

The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary departments of any public universities or public organizations that have biological assets.

Case overview

This case provides a study on agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater awareness for case users on the accounting framework and on methods recommended for recording specific assets in agricultural activity, i.e., biological assets. This case provides users with experience in explaining the nature of an organization’s agricultural activities and accounting for biological assets as recommended in the Malaysian accounting framework. In addition, users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize, measure, and disclose the value of biological assets according to the appropriate accounting standard. Furthermore, UNIPM had been urged to replace the existing accounting standard of the Malaysian Private Entity Reporting Standard (MPERS) with the Malaysian Public Sector Accounting Standard (MPSAS). Fakhrul was considering how to account for and report biological assets according to the new MPSAS. This case is a decision making or ‘unfinished’ case which is suitable for financial accounting and reporting courses. The names of the people and the university are fictitious, but the details were based on actual events. A series of interviews were conducted with the key players to gather the data. Other useful documents such as the university’s annual report, university’s website and the deer reports were also referred.

Expected learning outcomes

The primary objective of this teaching case is to provide an opportunity for case users to understand both the accounting framework and the methods recommended for recording specific assets in agricultural activity. More specifically, the teaching objectives of this case are to achieve the following learning outcomes: to identify the relevant accounting standard for recognizing, measuring, reporting, and disclosing biological assets by public universities in Malaysia, to apply the appropriate accounting treatment in recognizing, measuring, reporting, and disclosing biological assets in accordance with the appropriate accounting standard for public universities in Malaysia and to understand the ethical issues involved in deer valuation methods.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 1: Accounting and finance.

Details

Emerald Emerging Markets Case Studies, vol. 11 no. 4
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 20 January 2017

E. Richard Brownlee

Gomez Electronics produces three models of portable compact disc (CD) players. The company uses a full-cost standard-costing system for both internal and external financial…

Abstract

Gomez Electronics produces three models of portable compact disc (CD) players. The company uses a full-cost standard-costing system for both internal and external financial reporting. However, the company's president is considering changing to a standard direct costing (i.e., variable costing) system for internal purposes. Students are asked to prepare two sets of income statements: one based on a standard full costing system, and the other based on a standard direct costing system. Each set of income statements provides information that reflects budgeted sales and budgeted production, as well as actual sales and actual production. Gomez Electronics has three production departments, all of which have excess capacity. The company has received and an offer from a large discount company to purchase a large quantity of CD players that, except for the plastic case, are similar to one of Gomez Electronics' CD players. The offer stipulates the price, the total quantity, and the delivery schedule. Students are asked to make a decision regarding whether to accept the discount company's offer. In addition, students are asked to make a recommendation regarding the adoption of a standard direct costing system for internal use.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Case study
Publication date: 28 September 2022

Sue Chern Ooi and Chee Chee Lim

This case uses agency theory and decision usefulness approach to justify whether the change in accounting standard from IAS 17 Leases to IFRS 16 Leases favourably or adversely…

Abstract

Theoretical basis

This case uses agency theory and decision usefulness approach to justify whether the change in accounting standard from IAS 17 Leases to IFRS 16 Leases favourably or adversely affects AirAsia’s financial reporting.

Research methodology

This case was written based on secondary data contained in industry reports, company annual reports, company websites, news reports and accounting standards. The case has been classroom-tested with undergraduate students taking advanced financial accounting and reporting module.

Case overview/synopsis

AirAsia Group Berhad (AirAsia), a Malaysian multinational low-cost carrier, was required to adopt IFRS 16 Leases (equivalent to MFRS 16 Leases), effective from 1 January 2019. The new standard, superseding IAS 17 Leases, was expected to provide investors and creditors with a richer insight into AirAsia’s leasing transactions and financial situations. In view of AirAsia having a substantial fleet of leased aircraft, the adoption of IFRS 16 Leases would change the way AirAsia had to report its borrowings which could subsequently have an impact on its bottom line. Thus, this case requires students to examine the financial implications of adopting IFRS 16 Leases by AirAsia and to determine whether the change in accounting standard favourably or adversely affects AirAsia’s financial reporting.

Complexity academic level

This case is intended for use in intermediate and advanced financial accounting and reporting modules at the undergraduate level.

Details

The CASE Journal, vol. 18 no. 6
Type: Case Study
ISSN:

Keywords

Case study
Publication date: 23 November 2023

Luis Demetrio Gómez García and Gloria María Zambrano Aranda

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…

Abstract

Learning outcomes

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.

Case overview/synopsis

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.

Complexity academic level

This case study is suitable for financial accounting undergraduate courses.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 1: Accounting and finance.

Case study
Publication date: 17 October 2012

Hao Chen, Xiaoming Zheng and Lijuan Liu

Ethical decision making, business ethics.

Abstract

Subject area

Ethical decision making, business ethics.

Study level/applicability

This case is applicable to MBA, EDP and EMBA courses.

Case overview

TOREAD, a professional provider of outdoor equipment in China, started in business by producing and selling tents. To meet market demand, TOREAD expanded its product line which ranges from outdoor durable tent products to “pan-outdoor” products including footwear and clothing. During the critical expansion phase, TOREAD was challenged by a quality problem in a batch of outsourced sandals that had been manufactured by a contracted supplier. By researching different options and going through an ethical decision making process, TOREAD made the choice of destroying all “problem sandals”. Since then, TOREAD has focused development on product quality improvement and product innovation to establish a sustainable brand image and generate social benefits. TOREAD's decision making in the critical development phase helped it to become the leader in the outdoor product industry in China.

Expected learning outcomes

This case may be used for courses such as business ethics and strategy. By learning this case, students can understand the process of making ethical decisions when facing moral dilemmas among corporate decision makers, employees and relevant interested parties, and learn how to make strategic decisions to balance company profit growth and social benefits in critical development phases.

Supplementary materials

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

Details

Emerald Emerging Markets Case Studies, vol. 2 no. 8
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 28 March 2014

Shamkant Damle and Debjit Roy

Quality management among multiple business units of a large organization is often difficult if each unit is run independently in terms on their quality standards. In this case…

Abstract

Quality management among multiple business units of a large organization is often difficult if each unit is run independently in terms on their quality standards. In this case, participants will discuss how Bukhari Group of Companies should establish a common brand image through standardized quality. Participants should also understand that common brand image for diverse products does not mean identical level of rejection or customer complaints. It should be understood that different markets have different tolerance for product failures. The participants can chalk out the measures the protagonist of the case should be able to take to effectively steer the Bhukari Group to achieve profits and excellence.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

Case study
Publication date: 20 January 2017

E. Richard Brownlee

Hydrochem, Inc. produces only one product — condutronic plates. The company uses an actual process costing system but is considering changing to a standard costing system…

Abstract

Hydrochem, Inc. produces only one product — condutronic plates. The company uses an actual process costing system but is considering changing to a standard costing system. Manufacturing costs consist of raw material, direct labor and manufacturing overhead and the company uses full absorption costing. Students are provided with account balance information at the beginning of the month and with information regarding the company's events and transactions during the month. Students are asked to prepare two income statements for the month and balance sheets as of the end of the month. One set of financial statements is to be prepared using the company's actual costing system, and the other set of financial statements is to be prepared using the proposed standard costing system. Students are asked to explain the differences between these two sets of financial statements and to take a position as to which set of financial information they prefer.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Case study
Publication date: 16 April 2015

Gopalakrishnan Narayanamurthy, Pradeep Kumar Hota, Surya Prakash Pati and Manoranjan Dhal

Human Resource Management (HRM), Industrial Relations, Labor Law (Indian business context), Organizational Behavior, Trade Union and Employer-Employee Relationship.

Abstract

Subject area

Human Resource Management (HRM), Industrial Relations, Labor Law (Indian business context), Organizational Behavior, Trade Union and Employer-Employee Relationship.

Study level/applicability

Academic students (MBA and BBA), management trainees, HR managers and top management of organizations interested in understanding the importance HRM practices.

Case overview

This case describes an Industrial Relations situation in an automobile company in India. It begins with the mention of Maruti Suzuki India Limited's (MSIL) brush with an unprecedented labor violence that rocked its Manesar facility on July 18, 2012, eventually leading to the lock out of the same on July 21, 2012. Further, it describes the background of the company, employer-employee relationship, a series of strikes experienced by the company, incidents that led to the violence, incidents that happened on the day of violence and finally actions taken after the violence by the company, the government and the union. With such details, the case raises questions on the prolonged people management issues afflicting MSIL. It endeavors to educate the discussants on the specifics of an industrial relations system and the role of each actor toward maintaining industrial peace.

Expected learning outcomes

Understanding the role of actors of industrial relations toward effective HRM in the organization. Analyzing the compliance of the actors under the existing labor laws as applicable to the organization. Comprehending the attitude of employees, employers and industry toward each other and also toward the job. To understand the nuances of people management function and its contribution toward the violence that eventually resulted in lockout. To comprehend various organizational behavior concepts that shall help synergize the employees' objectives and employer's goal. To analyze the complete incident with relevant organizational and industrial relations (IR) theories.

Supplementary materials

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

Details

Emerald Emerging Markets Case Studies, vol. 5 no. 2
Type: Case Study
ISSN: 2045-0621

Keywords

1 – 10 of over 2000