Ivey Business School (Canada)
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Air Canada: Defined Benefit Pension Plans
Darren Henderson; Christine I. Wiedman; Pricilla CheungCase IVEY-9B11B016-EAccounting and ControlAn investor was reviewing his investment in Air Canada to decide whether or not to sell his shares in the company. Recent weakness in the airline industry and a three-day strike by service staff had caused the investor to reevaluate Air Canada’s long-term prospects. In particular, the investor wanted to consider the company’s pension plans in his analysis. A proposal to move new hires to defined contribution from defined benefit pension plans was...Starting at €8.20
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Microsoft Corporation: Is Stack Ranking the Answer
David Loree; Ken MarkCase IVEY-9B14C031-ELeadership and People ManagementA vice-president of human resources at a technology software provider was reviewing the employee appraisal submissions for her firm. After years of rapid growth, the firm was underperforming relative to its peers and it seemed that part of the problem was its relaxed performance appraisal system. As much had been written about Microsoft Corporation’s stack ranking system, the human resources executive wondered how much she could learn about appra...Starting at €8.20
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London Health Sciences Centre: Talent Development (A)
David Loree; Ken MarkCase IVEY-9B16C049-ELeadership and People ManagementIn 2011, a health care director at London Health Sciences Centre (LHSC) asked one of her managers to review two candidates for promotion to a front-line coordinator position. The manager was tasked with the job of choosing between two promising candidates who were quite different from each other. He had to carefully review the qualifications of the two candidates and determine which one would be better suited to the role. Use with supplement 9B16...Starting at €8.20
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Kinross Gold Corporation: Accounting for Stock-based Compensation
Darren Henderson; Christine LiuCase IVEY-9B11B022-EAccounting and Control, StrategyKinross Gold is considering changing the stock-based compensation plans that it uses for medium- to long-term executive incentives. A human resources consultant has been retained to make recommendations. The consultant must determine whether the current split between stock options and restricted share units should be altered. In addition, she must consider whether to recommend that Kinross Gold adopt restricted performance-vesting share units. If...Starting at €8.20
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Alleged Accounting Fraud at Nortel Networks Corporation
Darren Henderson; Chris Sturby; Christine LiuCase IVEY-9B12B023-EAccounting and ControlIn January 2009, an investor was assessing his investment in Nortel Networks Corporation. Nortel had recently filed for bankruptcy protection in the United States and Canada, meaning his entire original investment was almost certainly lost. Nortel had filed a total of four accounting restatements from 2003 to 2007, leading to class-action lawsuits from investors and investigations by the U.S. Securities and Exchange Commission (SEC) and the Ontar...Starting at €8.20
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Encana Corporation: Accounting for Foreign Currency
Darren Henderson; Chris Sturby; Gillian HeiszCase IVEY-9B12B031-EAccounting and Control, StrategyIn 2012, Encana is reassessing its choice for functional currency and presentation currency. Historically, Encana has used Canadian dollars for its functional currency and US dollars for its presentation currency, but changes in Encana’s operations over the past several years have caused the company to revisit its choices. For functional currency, Encana must determine whether Canada continues to represent its primary economic environment. Furthe...Starting at €8.20
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London Health Sciences Centre: Talent Development (B)
David Loree; Ken MarkCase IVEY-9B16C050-ELeadership and People ManagementSupplement for 9B16C049.Starting at €5.74