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Deferred Tax Assets in Basel III: Lessons from Japan, Teaching Note
Hawkins, David F.; Ramanna, KarthikNota del Instructor HBS-112114-EContabilidad y controlTeaching Note for 111076.Desde 0,00 €
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Deferred Tax Assets in Basel III: Lessons from Japan
Hawkins, David F.; Ramanna, Karthik; Sato, Nobuo; Yamazaki, MayukaCaso HBS-111076-EContabilidad y controlIn a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.Desde 8,20 €
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What Is Disruptive Innovation
Christensen, Clayton M.; Raynor, Michael E.; McDonald, RoryArtículo HBS-R1512B-EDirección estratégicaFor the past 20 years, the theory of disruptive innovation has been enormously influential in business circles and a powerful tool for predicting which industry entrants will succeed. Unfortunately, the theory has also been widely misunderstood, and the "disruptive" label has been applied too carelessly anytime a market newcomer shakes up well-established incumbents. In this article, the architect of disruption theory, Clayton M. Christensen, and...Desde 8,20 €
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Why Hard-Nosed Executives Should Care About Management Theory (Spanish version)
Christensen, Clayton M.; Raynor, Michael E.Artículo HBS-R0309DDirección estratégicagathering data, organizing it into categories, highlighting significant differences, then making generalizations explaining what causes what, under which circumstances. For instance, professor Ananth Raman and his colleagues collected data showing that bar code-scanning systems generated notoriously inaccurate inventory records. These observations led them to classify the types of errors the scanning systems produced and the types of shops in wh...Desde 8,20 €
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Under Armour
McDonald, Rory; Christensen, Clayton M.; West, Daniel; Palmer, Jonathan E.Caso HBS-618020-EDirección estratégicaAfter twenty years of growth unprecedented in the sports apparel industry, Under Armour finds itself with a new record to beat: making the leap from $5 to $10 billion in sales - a feat only accomplished to date by competitors Nike and Adidas. At the heart of this challenge is how Under Armour can maintain its brand's authenticity while adding new products that fuel future growth. The case traces the evolution of Under Armour's brand and describes...Desde 8,20 €
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What Is Disruptive Innovation? (Spanish version)
Christensen, Clayton M.; Raynor, Michael E.; McDonald, RoryArtículo HBS-R1512BDirección estratégicaFor the past 20 years, the theory of disruptive innovation has been enormously influential in business circles and a powerful tool for predicting which industry entrants will succeed. Unfortunately, the theory has also been widely misunderstood, and the "disruptive" label has been applied too carelessly anytime a market newcomer shakes up well-established incumbents. In this article, the architect of disruption theory, Clayton M. Christensen, and...Desde 8,20 €
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Accounting for Climate Change
Kaplan, Robert S.; Ramanna, KarthikArtículo HBS-R2106J-EDirección estratégicaCorporations are facing growing pressure--from investors, advocacy groups, politicians, and even business leaders themselves--to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P 500 now issue some form of environmental, social, and governance report, almost always including an estimate of the company's GHG emissions. The authors describe these as "catchall ...Desde 8,20 €
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The IASB at a Crossroads: The Future of International Financial Reporting Standards B
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCaso HBS-113089-EContabilidad y controlSupplement for case 111084. In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan and India begin to dither on IFRS as well. The E--the IASB's main backers--is embroiled in a debt crisis that divides it; Britain--the strongest voice for ...Desde 8,20 €
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Surviving Disruption
Wessel, Max; Christensen, Clayton M.Artículo HBS-R1212C-EDirección estratégicaIn this article Wessel and Christensen, both of Harvard Business School, introduce a way to work out how dangerous a disruption may be to your business. With a deep understanding of the jobs your company really does for customers and a clear take on both the advantages the disrupters have and the barriers they face, you can predict whether, to what extent, and how quickly an approaching disruption might displace your business model. Then you can ...Desde 8,20 €
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The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCaso HBS-111084-EContabilidad y controlWhat are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and informaDesde 8,20 €