Ivey Business School (Canada)
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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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Donatus Pharmacy: Personnel Scheduling with Employee Preferences
Christoph Haehling von Lanzenauer; Olaf PohlCase IVEY-9B18D022-EService and Operations Management, StrategyIn March 2017, a pharmacy in Berlin encountered a personnel scheduling problem. The pharmacy’s key activity was serving customers in-store with ready-made medication. These services had to be offered during regular opening hours, on occasional Sundays, anStarting at €8.20