This technical note provides a compiled 2021 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, discussion and analysis, and a summary of risk factors. An introductory section specifies the report’s overarching purpose, as well as describing the role of accounting more generally for any defined entity. This annual report is designed to enable acces...

This case examines California’s housing crisis and the growing market for Accessory Dwelling Units (ADUs)—secondary housing units built on single-family primary residential lots—within the state. California housing was in high demand but limited supply, and prices were such that many lower- and middle-income people struggled to find affordable housing. As of 2021, the median price for a home in California topped $600,000, more than twice the nati...

This case presents the Walt Disney Company’s (Disney’s) involvement in Florida House Bill 1557, the Parental Rights in Education Act, known by opponents as the “Don’t Say Gay” bill. It can be used to help students consider activism from a multi-stakeholder perspective and the potential consequences of engagement to a company’s brand image (i.e., reputation) and business. The case presents a chronology of the events and company statements as the f...

The realities of boardroom dynamics can often reveal a different story than how things appear on paper. Boards need the right dynamics and culture to effectively carry out their responsibilities. At their best, boards can catch budding issues before they negatively impact the firm and can partner with management to lead through change, like they did with Indra Nooyi’s transformation of PepsiCo. Given the dual mandate of boards to both monitor and...

The COVID-19 pandemic forced many people out of the office and into work-from-home setups. Use of video conferencing platforms, especially Zoom, skyrocketed during 2020 as meetings, presentations, and interviews started having to take place online. Virtual presence has become critical to professional success, but all too many people have made errors ranging from the silly to the disastrous in trying to adjust to virtual work. This technical note...

This technical note explains the International Olympic Committee's (IOC) Rule 50, put into place in the 1970s, which prohibited protest at the Olympic Games. The stated goals of the rule were to (1) protect the athletes; (2) minimize commercialization of the Games in what was known as the "clean venue" policy; (3) prevent the Games from becoming a vehicle for "promotion of political, religious or racial propaganda"; and (4) specify what was allow...

This short, engaging case challenges students to review a series of corporate financial metrics and match them to one of 13 listed industries. As such, students are to use their intuition and common sense pertaining to the distinctive characteristics of, and the key differences between, the 13 industries and then identify the financial metrics that are most indicative of those traits. This case is used at Darden in full-time, EMBA, and Executive ...

Teaching note for product F-1985

Teaching note for products OB-1395 and OB-1396

This case is part of the Giving Voice to Values (GVV) curriculum. To see other material in the GVV curriculum, please visit http://store.darden.virginia.edu/giving-voice-to-values. Gia is an early-career data analyst at an industry-leading social media company. When she is asked to prepare a research report presenting analysis of user data, Gia is confronted with a challenge. After conducting thoughtful research and reviewing previous reports, sh...