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Author(s):  
Adrian Kemmer Cernev ◽  
Letícia Fantinato Menegon ◽  
Marta de Campos Maia

ABSTRACT This teaching case addresses the need for change in Relacional’s business strategy, driven by the negative effects of the COVID-19 pandemic in the Brazilian educational sector in the first half of 2020. The startup is a software warehouse whose systems seek to solve specific problems of educational institutions, from basic to higher level, such as relationship, attraction, and retention of students. In the midst of a scenario of probable crisis in the sector, the partners seek business alternatives to assist educational institutions while wanting to ensure the growth and continuity of the company itself. Applicable in Entrepreneurship, Marketing, and IT courses in undergraduate and graduate Business Management programs, this case addresses concepts of Information Economy, models of offer and pricing of software.


Author(s):  
Adrian Kemmer Cernev ◽  
Letícia Fantinato Menegon ◽  
Marta de Campos Maia

ABSTRACT This teaching case addresses the need for change in Relacional’s business strategy, driven by the negative effects of the COVID-19 pandemic in the Brazilian educational sector in the first half of 2020. The startup is a software warehouse whose systems seek to solve specific problems of educational institutions, from basic to higher level, such as relationship, attraction, and retention of students. In the midst of a scenario of probable crisis in the sector, the partners seek business alternatives to assist educational institutions while wanting to ensure the growth and continuity of the company itself. Applicable in Entrepreneurship, Marketing, and IT courses in undergraduate and graduate Business Management programs, this case addresses concepts of Information Economy, models of offer and pricing of software.


2021 ◽  
pp. 204388692110569
Author(s):  
Pratim Datta

The fourth Industrial Revolution is upon us. Yet not many students understand its evolution or impacts. This teaching case looks at socio-technical evolution from 1IR (First Industrial Revolution) to 4IR (Fourth Industrial Revolution). The teaching case concludes by exemplifying 4IR’s promises and perils with a mini case on how 4IR that quietly helped the COVID-19 vaccine development can also pose cyberthreats and erode privacy.


2021 ◽  
Vol 14 ◽  
pp. 168-171
Author(s):  
Haixia Wang ◽  
Mingliang Zhang

Case method teaching is a common teaching method, and the construction of teaching case base is its important foundation. Environmental impact assessment (EIA) is one of the important courses for the students majoring in environment engineering. Compiling excellent EIA cases is very important to cultivate innovative engineering and scientific talents. The main problems existing in the current case database was analyzed and specific methods and suggestions were put forward.


2021 ◽  
Vol 11 (4) ◽  
pp. 1-24
Author(s):  
Zaimah Abdullah ◽  
Hasnah Shaari ◽  
Sitraselvi Chandren ◽  
Arifatul Husna Mohd Ariff

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.


2021 ◽  
pp. 100870
Author(s):  
Emily C. Merfeld ◽  
Zacariah E. Labby ◽  
Jessica R. Miller ◽  
Adam R. Burr ◽  
Fong Wong ◽  
...  

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pedro José Raymundo ◽  
Diego Hernando Florez Ayala ◽  
Ullian Fadu Naatz ◽  
Anete Alberton

PurposeThe aim is to enable debates about the need for changes in the restaurant's management posture regarding food waste.Design/methodology/approachThis study is a teaching case about a restaurant and was prepared based on information collected from the authors' experiences in teaching, consulting, and academic research. The plot, company name, and characters are fictitious.FindingsThe results are related to the classroom application to promote discussion and knowledge of topics such as finance, costs, sustainability, food waste, and the Demonstration of Results for the Exercise.Research limitations/implicationsThe main limitation is that it is a fictitious study, but it allows applied research based on the authors' scientific knowledge and professional practice.Practical implicationsThe theme contributes to anchoring decision-making by managers in the face of day-to-day business challenges. Furthermore, in a contemporary perspective, it involves a small establishment concerning the possibilities of contributing to the Sustainable Development Goals (SDGs). Furthermore, due to the richness of details, the case constitutes an intriguing teaching tool to be applied in the classroom.Social implicationsIt impacts social actions, according to the examples found in the narrative used in the teaching case.Originality/valueIts originality is related to its interdisciplinarity and how it involves the themes of finance and sustainability applied in business practice.


Author(s):  
Stefan Korber ◽  
Frank Siedlok ◽  
Ziad Elsahn

This teaching case focuses on corporate entrepreneurship and collaborative innovation during an unprecedented crisis – the shortage in mechanical ventilators when the Covid-19 pandemic began. Based on secondary data sources, the case outlines the challenges of designing and manufacturing mechanical ventilators and introduces four initiatives, consisting of organisations with often limited experience in medical device manufacturing that attempted to address the predicted shortage of ventilators. By comparing the approaches used in these initiatives, the case sensitises students to the challenges of pursuing opportunities outside a firm's established domain of expertise and how inter-organisational collaboration affects such attempts. Although the case centres on an unprecedented event, the insights it develops make it suitable for a range of innovation and entrepreneurship-related under- and post-graduates courses.


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