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Spreadsheet supplement for case 219060.

Established in 2007, by early 2014 SoundCloud already boasted the second largest number of active music listeners among all streaming services and was recognized as the go-to platform for new artists. Yet, its founders Alexander Ljung and Eric Wahlforss were questioning whether the firm should continue to focus on serving as a lab for emerging musical artists. They were wondering if the firm should instead enter the booming mainstream music-streaming market.

On December 5, 2018 The Oak View Group (OVG) broke ground on the Seattle Center Arena (SCA) project. The cost of the project was not insignificant-and it continued to rise. Originally projected to cost $564 million, at groundbreaking the price tag stood at $850 million. Seattle sports fans were thrilled with the project. The city of Seattle had been without a winter sports team since 2008 when the Seattle SuperSonics, a National Basketball Association (NBA) franchise, left the city for Oklahoma. The SCA would be home to a new National Hockey League (NHL) franchise, and the hope was that, sooner rather than later, the NBA would return to Seattle. Tim Leiweke, cofounder and CEO of OVG, was ultimately responsible for the success of the project. A sports industry veteran with experience building sports facilities and developing event and sponsorship revenue for sports facilities, Leiweke believed music and live entertainment were critical to making the finances work. Leiweke would need to walk a fine line between promoting the SCA as venue for music and live entertainment, while at the same time, maintaining the trust and support of Seattle's sports fans.

In January 2017, the owner and founder of Storehouse Tea based in Cleveland, Ohio, was considering the company's next move. Storehouse Tea focused on providing organic, fair trade certified teas, and the founder was committed to operating her business in a way that would have a positive impact in the world by providing work to local refugees. However, she wondered how she could scale this impact. Among her options, she could introduce product extensions, pursue geographic expansion, target larger accounts, or hire additional employees. But which avenue for growth would best allow Storehouse Tea to further its core mission?

Cipla Limited was a pioneer in inhalation therapy in India, and was globally acclaimed for its range of inhalers for obstructive airway diseases such as asthma and chronic obstructive pulmonary disease. In 2014, the company wanted to take inhalation therapy to the masses, especially in the rural and semi-urban areas of the country. This required strengthening its reach at the general practitioner level (among primary care physicians) and extending optimal medical care to patients who were otherwise sub-optimally treated. The company proposed a further increase to the sales and marketing budget, but the head of Cipla Limited's respiratory division had a different viewpoint. He proposed establishing a lateral structure of doctors as knowledge experts to urge practitioners to adopt inhalation therapy, as he had done in a successful trial in Delhi. The company was looking forward to implementing this second option across the country, but there were various issues to resolve with such an unconventional approach, and challenges were anticipated in the plan's implementation and expansion.

Health Services Software (HSS) was a software company specializing in software for hospitals. Founded by a health care team with first-hand knowledge of the issues facing hospitals, HSS had first mover advantage. At the onset of HSS's operations, hospitals had capital funding that allowed them to acquire the software with five-year licensing agreements. Five years later in 2016, as the licences were expiring, the hospitals no longer had the capital funding and could not afford a large cash outlay from their operating budgets for a new five-year licence. In light of the change in funding options for the hospitals, HSS was considering whether to move to an annual-subscription-based software. But before the team could establish the prices for the software, they needed to better understand the company's cost structure. HSS hired a consultant to conduct the costing exercise.

This case presents the logic and execution underlying the launch of Data.gov, an instantiation of President Obama's initiative for transparency and open government. The process used by Vivek Kundra, the federal CIO, and his team to rapidly develop the website and to make available high-value data sets for reuse is highlighted. The case recounts Kundra's experience at the state and local government levels in developing open data initiatives and the application of that experience to the federal government. The case demonstrates the benefits of making government data available in terms of both engaged citizens and the potential for new innovations from the private sector. Potential drawbacks of open access including security and privacy issues are illustrated. Issues related to the role of government in releasing data and the balance between accountability and private-sector innovation are explored.

World Wrestling Entertainment, Inc. (WWE) develops and presents scripted hero-versus-villain storylines featuring its wrestlers at hundreds of live events, on several weekly television shows, on its own over-the-top streaming service, and on social media, to millions of fans around the globe. In January 2018, buoyed by the $800-million-dollar company's strong prospects for further growth, WWE's chief brand officer Stephanie McMahon and her husband, Paul 'Triple H' Levesque, a WWE wrestler who also serves as the company's executive vice president of talent, live events, and creative, are discussing whether to add Ronda Rousey, who has made a name for herself as a judoka at the Olympics and as a mixed martial artist in the Ultimate Fighting Championship (UFC), to WWE's roster. Should WWE try to sign Rousey, and, if so, what kind of offer makes the most sense? And is WWE well positioned for further success in the world of entertainment?

This case explores the various challenges that Senreve faced in hiring and retaining talent as a rapidly growing organization. The case first describes how the two co-founders developed a vision for their company, created a score card to use in their hiring process, and codified the values they wished to embody as an organization to assess cultural fit. The case illustrates how the co-founders applied their hiring philosophy through three vignettes. The first vignette addresses an early opportunity the pair had to hire a co-founder, who brought a unique set of skills and experience, but lacked other important qualities. The second vignette illustrates a situation in which the co-founders had to decide what to do with an employee who had made important contributions to the firm, but whose role no longer fit with the needs of the company as the company had evolved. The final vignette lays out a dilemma the co-founders faced when they found themselves in disagreement when evaluating a candidate for a key role at the company.

This case series describes the startup of Farm to School of Park County, an emerging nonprofit organization in the US state of Montana. Case (A) describes the community, the need, and the origins of Farm to School in Livingston, Montana. The leaders of Farm to School face a budget crisis and need to evaluate four options to decide whether, when, and how it should become an independent organization. As Case (B) begins, Farm to School has decided to enter into a fiscal sponsorship agreement with the local community foundation. The next task for the organization's leaders is recruiting founding board members. They need to decide whom to ask and how to do it. In Case (C), the board develops a strategic plan and establishes committees. However, the board members and leaders start to feel fatigue in the face of the demands of a startup organization, leading to questions about what is truly strategic and how work will get done. The Farm to School organization in Case (D) has just issued its first annual report, filled with meaningful accomplishments. The leaders of the organization begin to plan to build an organization that will outlast them and the founding board members.

Supplement to case KE1110 This case series describes the startup of Farm to School of Park County, an emerging nonprofit organization in the US state of Montana. Case (A) describes the community, the need, and the origins of Farm to School in Livingston, Montana. The leaders of Farm to School face a budget crisis and need to evaluate four options to decide whether, when, and how it should become an independent organization. As Case (B) begins, Farm to School has decided to enter into a fiscal sponsorship agreement with the local community foundation. The next task for the organization's leaders is recruiting founding board members. They need to decide whom to ask and how to do it. In Case (C), the board develops a strategic plan and establishes committees. However, the board members and leaders start to feel fatigue in the face of the demands of a startup organization, leading to questions about what is truly strategic and how work will get done. The Farm to School organization in Case (D) has just issued its first annual report, filled with meaningful accomplishments. The leaders of the organization begin to plan to build an organization that will outlast them and the founding board members.

Supplement to case KE1110 This case series describes the startup of Farm to School of Park County, an emerging nonprofit organization in the US state of Montana. Case (A) describes the community, the need, and the origins of Farm to School in Livingston, Montana. The leaders of Farm to School face a budget crisis and need to evaluate four options to decide whether, when, and how it should become an independent organization. As Case (B) begins, Farm to School has decided to enter into a fiscal sponsorship agreement with the local community foundation. The next task for the organization's leaders is recruiting founding board members. They need to decide whom to ask and how to do it. In Case (C), the board develops a strategic plan and establishes committees. However, the board members and leaders start to feel fatigue in the face of the demands of a startup organization, leading to questions about what is truly strategic and how work will get done. The Farm to School organization in Case (D) has just issued its first annual report, filled with meaningful accomplishments. The leaders of the organization begin to plan to build an organization that will outlast them and the founding board members.

Supplement to case KE1110 This case series describes the startup of Farm to School of Park County, an emerging nonprofit organization in the US state of Montana. Case (A) describes the community, the need, and the origins of Farm to School in Livingston, Montana. The leaders of Farm to School face a budget crisis and need to evaluate four options to decide whether, when, and how it should become an independent organization. As Case (B) begins, Farm to School has decided to enter into a fiscal sponsorship agreement with the local community foundation. The next task for the organization's leaders is recruiting founding board members. They need to decide whom to ask and how to do it. In Case (C), the board develops a strategic plan and establishes committees. However, the board members and leaders start to feel fatigue in the face of the demands of a startup organization, leading to questions about what is truly strategic and how work will get done. The Farm to School organization in Case (D) has just issued its first annual report, filled with meaningful accomplishments. The leaders of the organization begin to plan to build an organization that will outlast them and the founding board members.

In May 2019, Cheryl Leong, Head of Fraud Analytics and Data Management at Moss & Associates, a mid-sized New York accounting firm, was tasked with fraud detection in annual reports. Besides helping clients present financial information to stakeholders, accounting firms had to ensure there were no misrepresentations. The incidence in companies reporting material falsehoods had risen in recent years and regulators were pushing accounting firms to detect those instances earlier. Companies had been using qualitative text to mislead stakeholders of their financial wellbeing. Leong was working on a data analytics platform that would replace the time consuming task of manually going over executive statements and management discussion & answers (MD&A) sections. Several text mining techniques were available within the system to break text down for classification. With the fraud detection tool ready for launch, she wondered whether she had adequately addressed the challenges of analysing text in annual reports. What steps should she programme the tool to take? How successful it would be?

SM-315 Michelin Group is told from the perspective of Florent Menegaux, COO of Michelin, and other senior leaders at the company. Michelin had recently undergone a company wide reorganization, and Menegaux was tasked with how to maintain the company's relevance and competitiveness in a changing global marketplace, particularly as customer needs and expectations around service were becoming more specific and demanding. Given that Michelin was a large French company with a long operating history, Menegaux and others pondered what would the best approach be to implementing changes throughout the company to adapt to a more digital and customer-centric business landscape while still preserving and embracing the company's rich culture and proud history. One necessary element was the need to hire more "entrepreneurial" talent from outside the company (as opposed to the company's tendency to promote from within) in order to pursue several initiatives outside, but still related to, the core tire business.

Future Retail Limited (Future Retail) had a unique business model and an aggressive growth strategy that helped to make it India's largest retailing organization. In 2017, Future Retail was expanding its network of stores, but a new retail landscape was emerging, as customers were shifting to e-commerce for large purchases, due to changing lifestyles and customer preferences, while continuing to shop at small mom-and-pop stores for smaller, quick purchases. Amid such changes, how would Future Retail be able to maintain its leadership position? As it sought a larger share of the retail pie, how would it deal with an increasing customer preference toward the convenience of online ordering? How would it handle the competition from omnipresent neighbourhood stores and cart vendors?

One of the fastest-growing areas in business is socially responsible investment (SRI), which incorporates environmental, social, and governance concerns. From 2007 to 2017, SRI increased from $2.71 trillion to over $21 trillion, and in 2017, 84% of all millennials were interested in SRI. Given these trends, how should an entrepreneur with a social mission proceed? One of the first decisions is choosing an appropriate legal entity. This technical note presents an array of legal entities that a business with a social mission could consider, with special emphasis on a relatively recent option: the benefit corporation.

Vincent Chin's first "temporary" job after high school was with the lawn crew of Holiday Lawn Service. Ten years later, Chin has become a trusted employee and the company's second-in-command. His boss, Sam Holiday, has decided to retire and has worked out a deal with Chin to take over the business. In preparing Chin for his new role, Holiday explains that there are important choices ahead related to capital expenditures (like lawn mowers) and their depreciation. Although Chin is determined to build on the company's success, accounting sometimes confused him, and the mention of terms like taxes and cash flow always intimidated him. Can Holiday help his successor better understand the links among accelerated depreciation, maintenance expense, salvage value, and tax liabilities to ensure that he's ready for his new business responsibilities?