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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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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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T-Systems South Africa: Contextual Leadership of Shared Value
Caren Scheepers; Abdullah Verachia; Sheila MotsepeCase IVEY-9B18C024-EAccounting and ControlIn June 2017, the managing director of T-Systems South Africa (TSSA) was considering how best to inspire stakeholders to join his movement towards contributing positively to nation building in South Africa. TSSA had experienced some success in setting up information and communication technology systems and academies to create jobs and to create shared value, but it needed to overcome a threshold to exert its influence over a broader level within ...Starting at €8.20
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Allied Electronics Corporation Ltd: Linking Compensation to Sustainability Metrics
Eccles, Robert G.; Serafeim, George; Li, Shelley Xin; Knight, AlanCase HBS-412075-EAccounting and ControlRobert Venter, second-generation Chief Executive (CE) of family-owned Allied Electronics Corporation Ltd (Altron), considered the pros and cons of more clearly linking the firm's compensation system to sustainability performance. In June 2011, Altron, a conglomerate headquartered in Johannesburg, South Africa, controlled more than 200 companies in Africa, Europe, the US, the UK, Australia, and the Far East. More than 14,000 employees designed, de...Starting at €8.20
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Integrated Reporting in South Africa
Eccles, Robert G.; Serafeim, George; Armbrester, PippaCase HBS-413038-EAccounting and ControlThis case presents a 20-year history of the evolution of corporate governance and corporate reporting in South Africa starting in 1992 with a focus on the three King codes of corporate governance (King I in 1994, King II in 2000, and King III in 2009). From a reporting perspective these reforms culminated in the "apply to explain why not" mandate for integrated reporting by all companies listed on the Johannesburg Stock Exchange.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
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Asante Teaching Hospital: Activity-Based Costing
Melissa Jean; Courtney YoungCase IVEY-9B16B012-EAccounting and Control, StrategyIn August 2015, an intern at Asante Teaching Hospital, a prestigious not-for-profit hospital in Johannesburg, South Africa, wanted to organize the cost data she had gathered from staff interviews into clear recommendations for the hospital's chief executive officer. Asante Teaching Hospital's maternity ward competitors had begun offering bundled pricing for natural births, and the intern wondered if Asante Teaching Hospital should do the same. In...Starting at €8.20
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Depreciation at Delta Air Lines and Singapore Airlines (A) (Spanish version)
Bruns, William J., Jr.; Cott, JeremyCase HBS-111S20Accounting and ControlDepreciation policies at Delta Air Lines and Singapore Airlines are compared and contrasted against a summary of operating data from each airline. Questions focus attention on differing depreciation policies.Starting at €8.20