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Cómo alinear los intereses del gobierno a largo plazo
Berrone, PascualArticle ART-1893Corporate GovernanceHasta el 93% de los CEO afirman que la sostenibilidad es esencial para el futuro de sus empresas, pero también admiten ¿lagunas en su implementación¿. Un factor de suma importancia para salvar esa brecha es el modelo de gobierno corporativo. Partiendo de varias investigaciones sobre empresas estadounidenses contaminantes, el autor muestra cómo las organizaciones pueden adaptar su modelo de gobierno corporativo en los tres niveles que lo conforman...Starting at €8.20
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Aligning Governance Interests for the Long Haul
Berrone, PascualArticle ART-1893-ECorporate GovernanceAs many as 93 percent of CEOs surveyed say sustainability is essential to their company¿s future success. At the same time, they recognize ¿an implementation gap in meeting their ambition to embed sustainability deep and wide within their organizations.¿ To bridge this gap, there is one factor of overriding importance: a firm¿s corporate governance model. In this article, the author draws on several pieces of research on U.S. firms in polluting i...Starting at €8.20
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Costes: conceptos y definiciones
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas, Josep Maria; Vázquez- Dodero, Juan CarlosTechnical Note CN-188Accounting and ControlA partir del concepto de coste se establecen las diferencias entre costes históricos y futuros, costes directos y comunes (o indirectos), y costes fijos y variables. También se clarifican los conceptos de coste unitario, coste total y coste completo.Starting at €8.20
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Estándares y desviaciones
Rosanas, Josep MariaTechnical Note CN-95Accounting and ControlStarting at €8.20
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Cost Structures and Definitions
Rosanas, Josep MariaTechnical Note CN-147-EAccounting and ControlElementary note as an introduction to cost accounting. Cost accounting in merchandising firms, manufacturing firms and service firms. Cost definitions: direct versus indirect, fixed versus variables full costs and full production costs.Starting at €8.20
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Relevant Costs for Decision Making (I): Basic Concepts
Rosanas, Josep MariaTechnical Note CN-155-EAccounting and ControlThis note introduces the basic concepts of relevant costs for decision-making. After briefly examining the decision-making process, differential cost, differential revenues, differential profit and opportunity cost of alternatives of action are defined, and operational rules to chose between them are given. The note ends with the analysis of the break - even point, both for one and more than one product.Starting at €8.20
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IKEA Enters Spain
Berrone, Pascual; Blázquez, María Luisa; Diego, Enrique deCase SM-1592-EStrategyThe case provides an update of the Catalan furniture industry, describing the entry and success of IKEA and the closure of half of the Catalan furniture companies. It addresses the question of why the Catalan companies did not follow IKEA's model and stresses the different configuration of the value chain.Starting at €8.20
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Creating a Cluster around a Clown: The Montreal Circus Cluster (A)
Berrone, Pascual; Blázquez, María Luisa; Diego, Enrique deCase SM-1597-EInnovation and Change, StrategyThe case examines the situation of Cirque du Soleil in its early years. Despite initial success, Guy Laliberté, founder and CEO of Cirque du Soleil, is facing a number of challenges, including aspects such as increasing competition, access to the pool of talent, location and growth. All of these elements are in Laliberté's mind just before meeting with Jean Doré, the mayor of Montreal. Laliberté thinks that it will be a great opportunity to ask f...Starting at €8.20
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Sistemas de control en las organizaciones
Rosanas, Josep MariaTechnical Note CN-167Accounting and ControlNota introductoria a los sistemas de control, vistos desde el punto de vista de un proceso que comprende: establecimiento de objetivos, ejecución, medición de los resultados, análisis de interpretación de los mismos y acción de control. Se introducen, además las nociones básicas de centros de responsabilidad y de estructura del sistema de control, terminando con una breve referencia a las herramientas básicas del proceso de control, que son la co...Starting at €8.20
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Chemblog, A.G. (C) - Nota del instructor
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-25Accounting and ControlLa nota del instructor del caso "Chemblog, A.G. (C)" permite al profesor dar las pautas para tratar el documento en clase. En general, se puede dar para ilustrar temas de precios de trasferencia como herramienta básica para distribuir los beneficios de la empresa en su conjunto entre dos unidades que venden y compran dicho producto. También se puede dar después de los casos A y B, ya que los tres casos tratan todos los problemas que pueden encont...Starting at €0.00