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Pension Roulette: Have You Bet Too Much on Equities (Spanish version)
Stewart, G. BennettArticle HBS-R0306GAccounting and ControlIn the 1990s, funding pension obligations by investing in stocks looked smart. By 1999, the bull market had poured a collective $260 billion surplus into the pension coffers of the S&P 500, permitting the companies to record the year-to-year increases as additional income. But just two years later, the bear market had obliterated those gains, replacing them with a cavernous $240 billion deficit--which had to be offset by the unlucky firms' ongoin...Starting at €8.20
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Do You Know Your Cost of Capital? (Spanish version)
Jacobs, Michael T.; Shivdasani, AnilArticle HBS-R1207LAccounting and ControlThe Association for Financial Professionals surveyed its members about the assumptions built into the financial models they use to evaluate investment opportunities. Remarkably, no survey question received the same answer from a majority of the more than 300 respondents. That's a big problem--because assumptions about the costs of equity and debt profoundly affect both the type and the value of the investments that companies make, as well as the ...Starting at €8.20
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Global Accounting Is Coming (Spanish version)
Barker, Richard G.Article HBS-F0304DAccounting and ControlAccounting scandals have opened the door to international influence on U.S. financial reporting. Most important for U.S. companies, under emerging global standards, income statements will become a lot more revealing.Starting at €8.20
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What's Your Project's Real Price Tag (Spanish version)
Fleming, Quentin W; Koppelman, Joel MArticle HBS-F0309CAccounting and ControlWith companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately. Earned-value management lets you do just that, alerting you if you're headed for an overrun.Starting at €8.20
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Making Pro Formas Perform (Spanish version)
Bryan, Stephen; Lilien, StevenArticle HBS-F0310DAccounting and ControlRegulators are trying to clear up the muddle created by earnings-report adjustments called "pro formas" that companies issue. Constraining such reporting, as the regulators seem bent on doing, isn't the solution. Firms should increase alternative reporting--and fully account for their accounting.Starting at €8.20
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Performance Pay at Safelite Auto Glass (A) (Spanish version)
Hall, Brian J.; Madigan, Carleen; Lazear, EdwardCase HBS-808S09Accounting and ControlDescribes a company's changing of its compensation and incentive plan. In particular, it shows how a change from hourly pay to piece rate pay (for windshield installers) affected productivity, pay, and turnover.Starting at €8.20
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Performance Pay at Safelite Auto Glass (B) (Spanish version)
Hall, Brian J.; Madigan, Carleen; Lazear, EdwardCase HBS-808S10Accounting and ControlSupplements the (A) case.Starting at €5.74
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Revenue Recognition and FOB Sales Accounting (Spanish version)
Chapman, Craig JCase HBS-419S09Accounting and ControlWhen students have the English-language PDF of this Brief Case in a coursepack, they will also have the option to purchase an audio version. Biovail Corporation, a major Canadian pharmaceutical company listed on the New York Stock Exchange, announces that it will miss its quarterly earnings target by $25 to $45 million, blaming $10 to $15 million of the shortfall on a truck accident involving a shipment that left its facility on the last day of t...Starting at €8.20
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Natura Cosmeticos, S.A. (Spanish Version)
Eccles, Robert G.; Serafeim, George; Heffernan, JamesCase HBS-415S07Accounting and ControlRodolfo Guttilla, Director de Asuntos Corporativos de Natura Cosm ticos S.A. (Natura), preparado para una reunión con los principales interesados para discutir el futuro de la información integrada en Natura. Una compañía de cosméticos con una marca fuerte, robusto crecimiento en los mercados nacionales e internacionales, con elevados precios y los márgenes, Natura fue constantemente clasificada como uno de los lugares preferidos para trabajar ...Starting at €8.20
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Banco de Iberia - Teaching Note
Stein, Guido; Pin Arboledas, José RamónTeaching Note DPOT-45-EInnovation and Change, Leadership and People ManagementThe case presents the changes that take place in Banco de Iberia between 2003 and 2008 and the decisions the CEO must adopt in order to deal with the economic crisis. Between 2003 and 2007 the economic environment is one of sustained growth, with an increasing GDP (3% per year), low interest rates and a steady increase in turnover and margins in absolute terms. The main drivers are real estate development and construction. The strategy of Banco d...Starting at €0.00