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IESE (España)
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Carmen García (B): Un despido con problemas
López-Cotarelo, Juan; Quintanilla, JavierCase DPO-124Leadership and People ManagementTras los sucesos descritos en el caso ¿Carmen García?, la empresa toma la decisión de despedir a Carmen. Lo que parecía iba a ser un mero trámite administrativo, se complica cuando la afectada se niega a negociar un despido improcedente y aduce "mobbing".Starting at €5.74
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Carmen García (C): Sentencia de despido nulo
López-Cotarelo, Juan; Quintanilla, JavierCase DPO-129Leadership and People ManagementLa sentencia del juicio de Carmen García reconoce que su despido es nulo por acoso laboral. Este es un fallo no esperado por la empresa que, sin embargo, adopta una estrategia para minimizar las repercusiones y negocia con Carmen las condiciones de su readmisión.Starting at €5.74
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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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MdL (Mattoncini di Legno), Spa (Portuguese Version, Brazil)
Peñalva, Fernando; Grandes, Mª JesúsCase C-791-PBStarting at €8.20
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Carmen García (A): Managing a Dismissal
López-Cotarelo, Juan; Quintanilla, JavierCase DPO-119-EBusiness Ethics and Corporate Social Responsibility, Leadership and People ManagementThis case illustrates some of the effects that periods of severe organizational stress can have on individual employees and the people management challenges that can arise in such situations. Carmen García is an employee who is highly valued by her organization. After the bank where she works is acquired by another entity, the changes that follow erode her commitment and lead to very high absenteeism. Carmen?s supervisors push for a disciplinary ...Starting at €8.20
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Becker Textilwerk GmbH
Soler, Edi; Peñalva, FernandoCase C-810Accounting and ControlEste caso trata sobre una empresa alemana, Becker Textilwerk, que produce fibras textiles de alto rendimiento y que contó con unas ventas totales en 2016 de más de 1.200 millones de euros. Becker trabaja a plena capacidad, y debe tomar una decisión sobre la petición de un cliente para que le aumente sustancialmente el descuento que actualmente recibe. En caso de denegar el aumento, el cliente dejará de comprar a Becker y acudirá a un competidor. ...Starting at €8.20
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Bruxelles Services Linguistiques (BSL)
Soler, Edi; Peñalva, FernandoCase C-811Accounting and ControlBruxelles Services Linguistiques (BSL)" presenta la situación de una de las mayores empresas del sector de la traducción a nivel mundial, ubicada en Bélgica. Una pronunciada caída en las ventas y rentabilidad de BSL, en un periodo en que la facturación del sector había crecido, junto con el aparente aumento en los servicios adicionales que conlleva el proceso de traducción hacen que la empresa decida replantearse el sistema de costes y proponer u...Starting at €8.20