Ivey Business School (Canada)
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AT&T Wireless: Text Messaging
Vaughan S. Radcliffe; Mitchell Stein; Michael LickverCase IVEY-9B11B005-EAccounting and Control, Marketing, StrategyThis case examines AT&T’s wireless business with a focus on its text messaging services. The industry features a high proportion of fixed costs in relation to acquiring spectrum and building a network. Variable costs are relatively low, especially in the case of SMS text messages. Pricing and margins in text messaging have attracted regulatory scrutiny in the Unites States, Canada, and elsewhere. The case requires the use of key concepts in cost ...Starting at €8.20
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The Good Night Motel
Richard H. Mimick; David C. Shaw; Elizabeth M.A. Grasby; Raymond W. LeducCase IVEY-9B12B014-EAccounting and ControlThe Good Night Motel is considering offering special pricing for a two-day church convention event involving 20 rooms. This requires the owner to perform contribution analysis, sensitivity analysis, and some qualitative analysis.Starting at €8.20
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Arthur Brothers Construction Ltd.
Elizabeth M.A. Grasby; Jessica KellyCase IVEY-9B12B022-EAccounting and ControlA general contracting company specializing in the construction of single-family homes was known for its exceptional craftsmanship and was, therefore, highly sought after during the busy construction season from late spring to early fall. As a result, clients secured a spot in the company's schedule by paying deposits. This left the company with excess cash during the off-season, which it invested each year in trading investments. The case centres...Starting at €8.20
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Rawhide Brewery
Michele StewartCase IVEY-9B12B030-EAccounting and ControlRawhide Brewery (Rawhide), a small Canadian brewery, is considering an opportunity to share its excess production capacity with another brewery, Tabby Cat Beer (Tabby). Three proposals are under consideration, each requiring a different accounting treatment by Rawhide. The first option is an arrangement under which Tabby would outsource its production to Rawhide. The second is a more complex arrangement under which both parties would invest in th...Starting at €8.20
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Barry's Batting Cages Ltd.
Elizabeth M.A. Grasby; Karim MashnukCase IVEY-9B13B005-EAccounting and ControlIn 2012, the owner of a popular batting cage reveals financial details about her company’s long-lived assets for the purpose of completing the necessary fiscal-year accounting transactions.Starting at €8.20
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Golden Tunes Records
Elizabeth M.A. Grasby; Amy ShuhCase IVEY-9B13B012-EAccounting and ControlTwo aspiring musicians and music producers launch and incorporate their own record label. At the end of the company’s first year of operations, the partners face their first financial year-end, and they wonder how the company’s assets, many of which are intangible, should be presented in the statement of financial position.Starting at €8.20
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Wilshire Sports Importers Ltd.
Elizabeth M.A. Grasby; Karim MashnukCase IVEY-9B13B013-EAccounting and ControlThe sole shareholder and manager of a premier soccer cleat retailer/wholesaler must analyze his company's 2010 performance. The company had experienced significant growth during the past two years and the manager was anxious to find out if the company's recent expansion was as profitable as he had predicted.Starting at €8.20
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Robertson Maple Farm Inc.
Elizabeth M.A. Grasby; Alexander (A.J.) MillerCase IVEY-9B13B016-EAccounting and ControlThe owner of a maple sugar farm and tourist facility must prepare the company books for the fiscal year according to International Financial Reporting Standards (IFRS) rules. The owner must decide how to account for operating and finance leases.Starting at €8.20
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Bird's Eye View Ltd.
Elizabeth M.A. Grasby; Alexander (A.J.) MillerCase IVEY-9B13B018-EAccounting and ControlThe owner of a scenic flying tour operation reviews the financial details of his company's fixed assets for the purpose of completing the necessary accounting transactions for the fiscal year.Starting at €8.20
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Dicore International
Elizabeth M.A. Grasby; Robert BremnerCase IVEY-9B14B007-EAccounting and Control, Entrepreneurship, StrategyDicore, the third largest supplier of drilling services in the world, must increase its profitability. To do so, the executive committee is considering an expansion into the southwestern United States. The senior vice-president and general manager must create a plan that outlines whether or not Dicore should enter the southwest drilling market and, if so, if it should enter this market organically or through an acquisition.Starting at €8.20