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The Affordable Care Act (E): The August 2009 Recess
Bower, Joseph L.; Norris, MichaelCaso HBS-315036-EDuring the Congress's August recess in 2009, the Tea Party makes a big push to stop the health reform bill moving through Congress.Desde 5,74 €
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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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Leaders Who Make a Difference: Sam Palmisano's Smarter IBM: Day 1
Bower, Joseph L.; Hout, Sonja EllingsonCaso HBS-311030-ESam Palmisano became CEO of IBM in 2002. He dramatically energized the organization through portfolio changes and a values driven approach to managing the company.Desde 8,20 €
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Loews Corporation: Corporate Strategy as a Portfolio
Bower, Joseph L.Caso HBS-309004-EIn 2007, Loews Inc., under the leadership of James Tisch, was considering whether to buy natural gas properties from Dominion Resources. The question is whether the acquisition fits the corporate strategy. In exploring the questions, students will have the chance to consider what is in fact a corporate strategy, how Loews' corporate strategy adds value, and how the way Loews is managed contributes to the results-a tripling of market value in 5 ye...Desde 8,20 €
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Leaders Who Make a Difference: Joel Klein Brings Accountability to NYC DOE: Day 1
Bower, Joseph L.; Hout, Sonja EllingsonCaso HBS-311032-ETo maximize their effectiveness, color cases should be printed in color. Joel Klein took over the NYC Department of Education in 2002 and radically transformed the strategy and organization remarkably with improvements in performance. Day 1 of the two case series focuses on the steps taken by Klein over his eight year tenure. Supplementary video (both for homework and in class) provides Klein's thoughts about major developments.Desde 8,20 €
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IFRS in China
Ramanna, Karthik; Donovan, G.A.; Dai, Nancy HuaCaso HBS-110037-EEconomíaIn 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests. China's accounting system had already undergone significant reforms during the two decades when its economy had grown to become the fourth largest in the world. However, enforcement of ac...Desde 8,20 €
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Choosing a GAAP for Canada
Ramanna, Karthik; Cheng, BeitingCaso HBS-110023-EContabilidad y controlExplores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant fraction of Canadian industry was lobbying for the adoption of U.S. Generally Accepted Accounting Principles (GAAP) and not IFRS. The case positions the student as an advisor to an importa...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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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 €
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Caijing Magazine, Teaching Note
Ramanna, KarthikNota del Instructor HBS-112111-ETeaching Note for 112028.Desde 0,00 €