Fraud at the Central Bank of Tanzania (A)

2011 ◽  
Vol 1 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Mussa J. Assad
Keyword(s):  
Central Bank ◽  
Undergraduate Students ◽  
Financial Reporting ◽  
Subject Area ◽  
Internal Controls ◽  
Institutional Governance ◽  
Content Type ◽  
Forensic Accounting ◽  
Subject Areas ◽  
The Subject

Subject area The subject areas for this case are auditing, fraud and investigations. It is also relevant for teaching aspects of corporate governance. Student level/applicability This case consolidates techniques and methodologies of special investigations and demonstrates weaknesses in governance and internal controls. It is appropriate for final year undergraduate students and graduate students who have attended classes on basics of accounting and financial reporting. Case overview The case is about institutional governance and the effects of ineptness at different levels of an organization that resulted in TAS. 133 billion being “improperly” paid out to 22 firms in the financial year 2005/2006.The case is structured to focus at the dilemma of the Director of Finance as an individual who featured in the latter stages of an extensive fraud where old unclaimable debts were revived and were being claimed and paid to fictitious assignees involving a number of Central Bank officials. However, the case seeks to interrogate issues related to financial records and controls in which the position of Director of Finance had more relevance. Expected learning outcomes Working on this case should result in enabling students to acquire expertise necessary for forensic accounting. It should also enable students to learn to gain an understanding of the practice of investigative and forensic accounting as well as an understanding of the interrelationships of the parties involved in forensic investigations. Supplementary materials Teaching note.

Trends of puffery in advertising – a bibliometric analysis

2019 ◽  
Vol 26 (8) ◽  
pp. 2468-2485 ◽  
Author(s):  
Krunal K. Punjani ◽  
V.V. Ravi Kumar ◽  
Sanjeev Kadam
Keyword(s):  
Bibliometric Analysis ◽  
Research Area ◽  
Subject Area ◽  
Graphical Analysis ◽  
Content Type ◽  
Research Areas ◽  
Research Collaborations ◽  
Subject Areas ◽  
The Subject ◽  
Number Of Publications

Purpose The purpose of this paper is to quantitatively assess the essential trends of existing research on “puffery in advertising” through bibliometric analysis. Design/methodology/approach This study uses citation data collected through Scopus and Google Scholar for the research area “puffery in advertising” to investigate the most productive journals, top countries of affiliation and prominent years with maximum citations. The study analyses the 87 articles related to “puffery in advertising,” published during 1840 to 2018. Moreover, this study also presents graphical analysis through network maps. Findings “Puffery in advertising” has remained an under-researched area. However, records of past ten years indicate marginal growth in the number of publications. USA dominates this research area with most numbers of articles published till date. Through clustering of subject areas, it is found that majority of articles have been published under the subject area of “Business, Management and Accounting.” Interestingly, the results of the network maps slightly differ from that of citation table. Practical implications This paper is useful for any reader or researcher who wants to understand the trends of “puffery in advertising” in terms of citation analysis, authors and affiliation countries, and prominent years with maximum citations, which would further enable them to discover emerging research areas, potential research collaborations and publications. Originality/value To the knowledge of the authors, this is the first ever bilbiometric study on “puffery in advertising” providing a bird’s-eye view of the essential trends.

Miles and Snow Typology: most influential journals, articles, authors and subject areas

2021 ◽  
Vol 34 (2) ◽  
pp. 385-402
Author(s):  
Jamil Anwar ◽  
S.A.F. Hasnu ◽  
Irfan Butt ◽  
Nisar Ahmed
Keyword(s):  
Strategic Management ◽  
Subject Area ◽  
Future Research ◽  
Journal Articles ◽  
Management Journal ◽  
Content Type ◽  
Miles And Snow Typology ◽  
Subject Areas ◽  
The Subject ◽  
Miles And Snow

PurposeThe purpose of this paper is to find out the most influential journals, articles, authors and the subject areas where Miles and Snow typology is used. The study identifies the opportunities for future research as well.Design/methodology/approachReview is based on 196 journal articles selected through a systematic and rigorous search process from the four databases: ProQuest, Business Source Complete, Willy and Science Direct. Total Citation, threshold citations, fractional citation and citation per year techniques are used for analyses.FindingsStrategic Management Journal (SMJ), Academy of Management Journal (AMJ) and Journal of Marketing (JOM) are the most influential Journals. The most influential and prolific articles on the subject are from Hambrick (1983), Conant et al. (1990), Doty et al. (1993), Sabherwal et al. (2001), Desarbo et al. (2005) and Fiss (2011). Management, strategic management and marketing are the most studied subject areas.Originality/valueAlthough there have been many reviews of the literature on this typology, the systematic review on Miles and Snow typology to find out the most influential journals, authors, articles and subject area has not been done before.

Twiga Hosting Ltd – providing affordable information and communication technologies services to small and medium enterprises

2011 ◽  
Vol 1 (4) ◽  
pp. 1-16
Author(s):  
Juma James Masele
Keyword(s):  
Information And Communication Technologies ◽  
Undergraduate Students ◽  
Success Factors ◽  
Small And Medium Enterprises ◽  
Innovation Management ◽  
Communication Technologies ◽  
Subject Area ◽  
Content Type ◽  
Information And Communication ◽  
Medium Enterprises

TitleTwiga Hosting Ltd – providing affordable information and communication technologies services to small and medium enterprises.Subject areaThe case describes the launch of Twiga Hosting Ltd, a company providing information and communication technology (ICT) services to the underserved small and medium enterprise (SME) sector in Tanzania and in a many countries in Africa.Study level/applicabilityThis case targets a range of audience from undergraduate students taking both Bachelor of Commerce and those taking Bachelor of Business Administration; and Postgraduate students taking business‐related courses. Nonetheless, the case may be used by all other learners of advanced studies in entrepreneurship and innovation management.Case overviewThe case addresses a number of issues including: Issues to be considered when starting an ICT enterprise. Strategic management. Business revenue models.Expected learning outcomes To impart/inculcate entrepreneurial insights in ICT and related areas. To make learners aware of the business growth opportunities in ICT ventures. The success factors for fruitful ICT ventures. To enable learners to identify challenges facing entrepreneurs in ICT ventures and the ways to overcome them.Supplementary materialsTeaching notes.

Identify critical success factors to implement integrated green and Lean Six Sigma

2018 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mrigendra Nath Mishra
Keyword(s):  
Six Sigma ◽  
Critical Success Factors ◽  
Success Factors ◽  
Comparative Investigation ◽  
Subject Area ◽  
Lean Six Sigma ◽  
Lean Management ◽  
Content Type ◽  
Critical Success ◽  
The Subject

Purpose The purpose of this paper is analysis of Green and Lean Six Sigma, based on the success factors in its use through a well thought-out literature review, is being planned; a framework has been integrated in a productive manner with the Green and Lean and Six Sigma methods so as to incorporate and actualize the execution. Design/methodology/approach The methodology consists of comparative investigation of Green, Lean management and Six Sigma using open written work, essential analysis at data and master experience of the researchers. To achieve this goal, a significant review of the existing literature of the subject area has been done to prepare a framework in view of the critical success factors. A study was arranged and flowed survey from various businesses utilizing John’s Macintosh Project (JMP) statistical software. Findings The paper establishes the distinguishing proof of five success factors with their situational importance and shows that the integrated Green and Lean Six Sigma can drive the organizations to optimize their resources and cost of services or productions. Practical implications A Green and Lean Six Sigma organization would take profits by the use of the proposed framework in an alternate extent of organizations should be dynamic. The organizations should assess their shortcomings and qualities, set needs and perceive objectives for fruitful implementation. Originality/value Suggestions are being made regarding thoughts and methods that would constitute a Green and Lean Six Sigma organization. The suggested framework compare the method for improvements that may occur in organizations while implementation of the Green and Lean management or Six Sigma.

Taska Kyrana Sdn. Bhd.: to change or not to change its operating days?

2018 ◽  
Vol 8 (2) ◽  
pp. 1-15
Author(s):  
Hazirhah Hashim ◽  
Rohaida Basiruddin ◽  
Farzana Quoquab ◽  
Maizaitulaidawati Md Husin
Keyword(s):  
Undergraduate Students ◽  
Consumer Behaviour ◽  
Institutional Support ◽  
Subject Area ◽  
The State ◽  
Growth Strategy ◽  
Marketing Management ◽  
Promotion Strategy ◽  
Content Type ◽  
The Right

Subject area Entrepreneurship, Marketing management, Consumer behaviour Study level/applicability Undergraduate students, taking courses of entrepreneurship, marketing management and/or consumer behaviour that cover the topics related to entrepreneurial challenges, institutional support, growth strategy, market segmentation and marketing promotion strategy. Case overview This case demonstrates the dilemma of a founder, cum entrepreneur dealing with the issue related to a change in operating days that would affect her business profitability in the kindergarten industry. The case begins with the problem faced by Azizah Ayob, the founder and entrepreneur of Taska Kyrana when she hears that the state minister of Johor has announced that business operation days will be changed from Sunday to Friday with effect from 1 January 2014. The change would be applicable to government institutions in the state. However, businesses and corporations in the private sector can choose to continue observing Saturday-Sunday weekends or switch to the new official rest days of Friday-Saturday. As customers of Taska Kyrana consist of parents working in public and private sectors, as well as Singaporean parents, Ayob needs to choose either to follow the state requirement or to maintain the usual operation days. Expected learning outcomes Using this case, the students should be able to understand the need for institutional support for an entrepreneur; understand a possible growth strategy to cope with the volatile situation; understand the importance of a proper segmentation strategy to target the right group of customers; and understand the importance of a promotional strategy to attract new customers and to retain the existing one in a volatile situation. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 8: Marketing.

Reviving the brassware industry in Moradabad, India

2015 ◽  
Vol 5 (6) ◽  
pp. 1-17
Author(s):  
Hari Narain Singh ◽  
D.K. Singh
Keyword(s):  
Project Management ◽  
Graduate Students ◽  
Learning Outcomes ◽  
Economic Crisis ◽  
Ground Level ◽  
Subject Area ◽  
Content Type ◽  
Postgraduate Students ◽  
The Subject ◽  
Multiple Challenges

Subject area This paper aims to understand the subject of entrepreneurship and project management through techno-economic intervention. Study level/applicability Postgraduate students of management and graduate students of engineering and management. Case overview Multiple challenges existed at the ground level in the Moradabad Brass Cluster in terms of gaps in technology, skill, infrastructure and market that all needed to be improved upon. Expected learning outcomes The objectives and learning outcomes were proposed to understand the cluster economic crisis, entrepreneurship, project management, technical improvements and better understanding of certain theories. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

Piping hot dogs: a case of a Malaysian franchise

2011 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Sethela June ◽  
Asmat-Nizam Abdul-Talib
Keyword(s):  
Undergraduate Students ◽  
Fast Food ◽  
Small Firms ◽  
Middle Eastern ◽  
Subject Area ◽  
First Year ◽  
Content Type ◽  
Start Up ◽  
New Business ◽  
International Franchising

Subject area Internationalization, entrepreneurship, franchising, international marketing. Study level/applicability First year undergraduate students of Management courses. Case overview This case is about a newly established fast food company that expands very rapidly in Malaysia. Growing from merely a single pushcart, the company has evolved into one of the most successful purely-local food franchise businesses with almost 100 franchises throughout the country and abroad. The company keeps on looking at bigger expansion plans abroad and eyeing the Middle Eastern markets. Expected learning outcomes After carrying out this exercise, students are expected to be able: to understand how a new business start up grows; to provide a simple illustration on how internationalization of small firms can took place; to analyze the various factors of considerations prior to internationalization; to identify the basic issues of international franchising and how the system works. Supplementary materials Teaching note.

Naini Papers: capacity dilemma

2017 ◽  
Vol 7 (1) ◽  
pp. 1-22
Author(s):  
Kunal K. Ganguly ◽  
Siddharth Rai
Keyword(s):  
Operations Management ◽  
Capacity Planning ◽  
Capacity Utilization ◽  
Subject Area ◽  
Content Type ◽  
The Subject ◽  
A Company ◽  
Alternative Operations ◽  
Idle Capacity

Subject area The subject area of the case is operations management and capacity planning. The case adopts different operation strategies to use the idle capacity. Study level/applicability The case study is suitable for discussion in masters level classes. The case explains the situation of a company which is fighting for its survival. The case reveals the alternative operations strategies it applies to maximize its capacity utilization and reduce its costs. Case overview The case describes a paper producing company which is earning low margins. The company’s capacity remains unused during the off-seasons. The company then plans to share its capacity with another dying industry. Both the companies plan to cooperate and share resources. However, there are other attractive alternatives too and the dilemma situations leave the gap for continuous discussions. Expected learning outcomes The case aims at providing potential alternatives to the students and initiating healthy discussions. The students will be able to understand the capacity utilization dilemmas and applicability of the operations strategy concept in practice. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 9: Operations and Logistics.

Plum Island Coffee Roasters: a perfect blend of coffee, business and community

2016 ◽  
Vol 12 (2) ◽  
pp. 179-188
Author(s):  
Gregory C. Foudray
Keyword(s):  
Digital Media ◽  
Coffee Shop ◽  
Content Type ◽  
Business Courses ◽  
Subject Areas ◽  
The Subject ◽  
Seasonal Volatility ◽  
Facebook Advertising ◽  
The Impact ◽  
Formal Business

Synopsis The owner of an independent coffee shop is looking for methods to improve the sales performance of his business. He has strong customer sales and service skills but limited formal business education. He believes his sales are growing but seasonal volatility in sales is affecting his profitability. The manager of the coffee shop is a college student and is attempting to use methods from her business courses to analyze the impact of Facebook Advertising on the sales of the coffee shop. On a busy Friday in May, they are meeting to make key marketing decisions. Research methodology This case is a field researched case. The author had full access to the owner of the business, meeting with him frequently over a two-year period. The business owner has reviewed the case to verify its accuracy. Relevant courses and levels This case is intended for use in undergraduate business courses in the subject areas of Business, Marketing and Social/Digital Media Marketing.

SEC flexes its muscle on accounting fraud and targets more individuals

2016 ◽  
Vol 17 (2) ◽  
pp. 50-53
Author(s):  
David Woodcock ◽  
Joan McKown
Keyword(s):  
Financial Reporting ◽  
Financial Services ◽  
Design Methodology ◽  
Securities And Exchange Commission ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Department Of Justice ◽  
Content Type ◽  
Practical Guidance ◽  
A Priority

Purpose To note the increase in accounting and financial reporting matters at the Securities and Exchange Commission by highlighting a number of recent cases filed by the agency. Design/methodology/approach The SEC recently announced the settlement or filing of a number of significant accounting fraud cases. Coupled with recent statements by the SEC and the Department of Justice, it is clear that accounting fraud is a priority and that individuals are in the cross-hairs. This article discusses a few of the recent cases and the trend toward more financial reporting and issuer disclosure cases. Findings The number of financial reporting and issuer disclosure cases will likely continue to increase. Individuals will be targeted in more of those cases, internal controls will be a focus, whistleblowers will continue to be important in this area, and SOX 304 clawbacks will continue to be a weapon for the SEC. Originality/value Practical guidance from experienced securities and financial services lawyers.

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