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Managers and Market Capitalism, Module Note
Henderson, Rebecca M.; Ramanna, KarthikCaso HBS-112043-EEconomíaThe last thirty years have seen the widespread embrace of market capitalism as not only a highly efficient form of economic organization but also as one that best meets the diversity of human preferences. In large, complex societies, an increasing body of theoretical and empirical research suggests, however, that the existence of competitive markets rests on strong institutional foundations. This note explores the appropriate role for the general...Desde 8,20 €
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The Private Company Council
Ramanna, Karthik; Viceira, Luis M.Caso HBS-113045-EContabilidad y controlFinancial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body-the Private Company Council-to determine separate GAAP for private companies. PCC advocates-including the US Chamber of Commerce-argue that traditional US GAAP has too many disclosure and fair-value requirements that impose very high compliance costs on private companies. But there are influential players-including the Big F...Desde 8,20 €
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When the Crowd Fights Corruption
Healy, Paul M.; Ramanna, KarthikArtículo HBS-R1301K-ECorruption is the greatest impediment to conducting business in Russia, according to leaders recently surveyed by the World Economic Forum. Indeed, it's a problem in many emerging markets, and businesses have a role to play in combating it, according to Healy and Ramanna. The authors focus on RosPil--an anticorruption entity in Russia set up by Alexey Navalny, a crusader against public and private malfeasance in that country. As of December 2011,...Desde 8,20 €
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Rospil.info
Healy, Paul M.; Ramanna, Karthik; Shaffer, MatthewCaso HBS-112033-EEconomíaTo maximize their effectiveness, color cases should be printed in color. What should business leaders do about corruption? In December 2011, four HBS alumni met to debate how to engage the unprecedented protests against Vladimir Putin's corrupt government, which had erupted in Russia in response to alleged fraud in the recent parliamentary elections. A notable figure in the protests was anti-corruption blogger Alexey Navalny. Navalny used publicl...Desde 8,20 €
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AeroTech Service Group, Inc. (Spanish Version)
Upton, David M.; McAfee, AndrewCaso HBS-615S17Servicios y operacionesService Group AeroTech utiliza protocolos de Internet y otras tecnologías de computación avanzada para interconectar el IS redes de McDonnell-Douglas aeroespacial con muchos de sus clientes, proveedores y otros socios. El caso analiza las opciones de productos y explora de Aerotech para el crecimiento de la empresa.Desde 8,20 €
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Vandelay Industries, Inc. (Spanish version)
Upton, David M.; McAfee, AndrewCaso HBS-606S27Servicios y operacionesconsultor de un ICS considera cuestiones en el inicio de una implementación a gran escala de software de SAP para un gran cliente. El software de planificación de recursos empresariales (ERP) integrará los procesos empresariales fragmentados, y así debe ser apoyado por toda la organización del cliente.Desde 8,20 €
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Why "Fair Value" is the Rule
Ramanna, KarthikArtículo HBS-R1303H-EContabilidad y controlFor the past two decades, fair value accounting--the practice of measuring assets and liabilities at estimates of their current value--has been on the ascent, marking a major departure from the centuries-old tradition of keeping books at historical cost. Why has this happened? The author, an associate professor of business administration at Harvard Business School, offers one answer: The membership of the Financial Accounting Standards Board, whi...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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Moore Medical Corp. (Spanish version)
McAfee, Andrew; Bounds, GregoryCaso HBS-606S13Servicios y operacionesMoore Medical is a medium-sized distributor of medical supplies to practitioners, such as podiatrists and emergency medical technicians. At the time of the case, it has relied on traditional customer channels such as catalogs, phones, and faxes to communicate product offerings, promotions, and availability, and to take orders. It is now attempting to shift to a "bricks and clicks" distributor with a strong Internet presence. It has already made s...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 €