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Olam: Accounting for Biological Assets
Yew Kee Ho; Chee Khiang Teo; Kheng Hoe SitohCase IVEY-9B15A042-EAccounting and Control, StrategyIn 2012, an equity research firm based in California accused Singapore-based Olam International Limited (Olam) of engaging in potentially misleading and dangerous accounting practices. The firm — Muddy Waters Research — further stated that Olam was on the verge of bankruptcy. The primary complaint made against Olam by Muddy Waters was that Olam allegedly made aggressive use of “non-cash accounting gains,” particularly when reporting on Olam’s bio...Starting at €8.20
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Aman Resorts (B)
Soltes, Eugene; Sesia, AldoCase HBS-111015-EAccounting and ControlAman Resorts (B) describes how employees are rewarded and compensated which is used to supplement Aman Resorts (A).Starting at €5.74
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Hopital Universitaire de Mirebalais, Partners In Health in Haiti
Kaplan, Robert S.; Mistry, Bipin; Bertrand, KarlaCase HBS-116041-EAccounting and ControlThe case describes the application of time-driven activity-based costing (TDABC) at a new tertiary hospital operated by Partners-in-Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel, equipment, and facilities for obstetric and breast cancer care. The accurate cost information revealed opportunities to optimize resource-utilization and reduce costs by establishing more eff...Starting at €8.20
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Accounting for Political Risk at AES, Teaching Note
Perez Cavazos, Gerardo; Srinivasan, SurajTeaching Note HBS-118032-EAccounting and ControlTeaching note for cases 118023 and 118024.Starting at €0.00
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Partners In Health: Costing Primary Care in Haiti
Kaplan, Robert S.; Shah, Mahek A.Case HBS-118051-EAccounting and ControlPartners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources used by patients being treated for diverse medical conditions, as an input to a time-driven activity-based costing model. The results show considerable cost diversity across the five s...Starting at €8.20
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Manufacturing Profit: What Is Driving Stock Prices in the Auto Industry?
Matthew Sooy; Alex Solomos; Jack HidiCase IVEY-W25539-EAccounting and Control, FinanceIn 2019, an investment analyst for a hedge fund firm based in the Bahamas was tasked with evaluating his firm’s exposure to the automotive industry. The hedge fund firm held various large positions in the automotive segment, most notably in two equities—Fiat Chrysler Automobiles N.V. and Ford Motor Company. The analyst decided to focus on these global industry giants as a proxy for the broader automotive segment. His manager expected an assessmen...Starting at €8.20
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Jamaica Macaroni Factory: Capital Budgeting for Renewable Energy
Ryan Hudgins; Zach ChenCase IVEY-W34511-EAccounting and Control, StrategyIn January 2022, Nicholas Chen had to decide whether to invest in one of two solar power systems to reduce the energy cost of the manufacturing company, Jamaica Macaroni Factory Ltd.’s (JMF). He could purchase a 100kW solar power system and generate some of the energy JMF used while also selling back electricity to the grid when the factory was not operating, or he could purchase a 230kW system, which would produce more energy but, due to regulat...Starting at €8.20
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Depreciación en Delta Air Lines y Singapore Airlines (B)
Bruns, William J., Jr.; Cott, JeremyCase HBS-111S21Accounting and ControlComplementa el caso (A).Starting at €5.74
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7-Eleven in Thailand
Sundaravaradhan Venkatesh; Sandhya BhatiaCase IVEY-9B13B021-EAccounting and Control, StrategyCP 7-Eleven is a prominent retail chain in Thailand. The analysis of the financial statements for the year 2011 revealed that while the earnings per share increased, the return on equity (ROE) declined. The company had negative working capital. It exerted strong bargaining power over its suppliers and customers and had efficient inventory management. It had been accumulating cash and other liquid assets over the last few years and it expanded in ...Starting at €8.20
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Aman Resorts and Aman Resorts (B), Teaching Note
Soltes, EugeneTeaching Note HBS-112008-EAccounting and ControlTeaching Note for 111-012 and 111-015.Starting at €0.00