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How to Pay for Health Care
Porter, Michael E.; Kaplan, Robert S.Artículo HBS-R1607G-ELiderazgo y Dirección de personasThe United States stands at a crossroads in how to pay for health care. Fee for service, the dominant payment model in the U.S. and many other countries, is now widely recognized as perhaps the single biggest obstacle to improving health care delivery. A battle is currently raging, outside of the public eye, between the advocates of two radically different payment approaches: capitation and bundled payments. The stakes are high, and the outcome w...Desde 8,20 €
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Shareholders’ Equity at PepsiCo - Teaching Note
Haskins, Mark E.; Lynch, Luann J.Nota del Instructor DARDEN-C-2425TN-EContabilidad y controlTeaching note for product C-2425Desde 0,00 €
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How to Solve the Cost Crisis in Health Care
Kaplan, Robert S.; Porter, Michael E.Artículo HBS-R1109B-ELiderazgo y Dirección de personasU.S. health care costs currently exceed 17% of GDP and continue to rise. One fundamental reason that providers are unable to reverse the trend is that they don't understand what it costs to deliver patient care or how those costs compare with outcomes. To put it bluntly, few health care providers measure the actual costs for treating a given patient with a given medical condition over a full cycle of care, or compare the costs they incur with the...Desde 8,20 €
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Accounting for Marketable Securities
Haskins, Mark E.; Lynch, Luann J.Nota técnica DARDEN-C-2280-EContabilidad y controlThis note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in detail.Desde 8,20 €
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A New Era in Revenue Recognition: General Dynamics and Ford - Teaching Note
Haskins, Mark E.; Lynch, Luann J.Nota del Instructor DARDEN-C-2414TN-EContabilidad y controlTeaching note for product C-2414Desde 0,00 €
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A New Era in Revenue Recognition: General Dynamics and Ford
Haskins, Mark E.; Lynch, Luann J.Caso DARDEN-C-2414-EContabilidad y controlWhat had started out as an easy perusal of two recently issued 2017 corporate annual reports had morphed into a task of sleuthing when the reader had come across what some experts referred to as “the most historic accounting change to hit US capital markets in decades.” It appeared that the issue of when a sale was a sale for financial reporting purposes was not simple. Among a handful of early adopters of a new revenue recognition mandate for ...Desde 8,20 €
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Amazon.com, Inc. Buys Whole Foods Market - Teaching Note
Lynch, Luann J.; Haskins, Mark E.Nota del Instructor DARDEN-C-2409TN-EContabilidad y controlTeaching Note for product C-2409Desde 0,00 €
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Revenue Recognition (Topic 606) at Salesforce.com, Inc. - Teaching Note
Haskins, Mark E.; Lynch, Luann J.Nota del Instructor DARDEN-C-2428TN-EContabilidad y controlTeaching Note of Product C-2428Desde 0,00 €
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Potential Volatility Comes to Earnings: A Look at Berkshire Hathaway’s Equity Investments - Teaching Note
Lynch, Luann J.; Haskins, Mark E.Nota del Instructor DARDEN-C-2426TN-EContabilidad y controlTeaching Note for product C-2426Desde 0,00 €
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Equity Investments at Berkshire Hathaway
Haskins, Mark E.; Lynch, Luann J.Caso DARDEN-C-2416-EAs Berkshire Hathaway had reported in its 2018, first quarter, 10-Q, it was “engage[d] in a number of diverse business activities.” Maria knew that Berkshire Hathaway bought the stock of numerous other companies. She assumed that the company’s holdings in the common stock of other companies represented various ownership percentages, and she wanted to explore that possibility more extensively.Desde 8,20 €