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HP Canada Co.: A Circular Supply Chain for Recycled Plastic - Teaching Note
Jury Gualandris; Deishin Lee; Cole BeattieTeaching Note IVEY-W25394-EService and Operations ManagementIt was June 2020, in the midst of the COVID-19 pandemic, and Frances Edmonds, head of sustainable impact at HP Canada Co., the Canadian subsidiary of HP Inc. (HP), was continuing HP’s decades-long pursuit of sustainable impact. HP was now committed to usiStarting at €0.00
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IFRS: Canada's Decision
Vaughan S. Radcliffe; Mitchell SteinCase IVEY-9B11B017-EAccounting and Control, Finance, StrategyThe case comprises an interview with Paul Cherry, who as chair of the Accounting Standards Board of Canada (the Canadian accounting standard setter) led a process that brought Canada to adopt international financial reporting standards (IFRS). The case provides a rich and in-depth examination of the real-world considerations that led Canada to adopt IFRS. It offers analysis of the competing alternatives such as the U.S. GAAP (generally accepted a...Starting at €8.20
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RBI and the Great White North Franchisee Association
Vaughan S. Radcliffe; Mitchell Stein; Hashu RahimCase IVEY-9B19B002-EAccounting and ControlIn March 2018, an analyst at an investment management firm in Toronto, Ontario, had to decide whether or not to recommend that his firm establish a position in shares of Restaurant Brands International Inc. (RBI). Formed after the merger of Burger King and Tim Hortons Inc., RBI was led by the private equity firm 3G Capital. RBI was a powerhouse–the third-largest, quick-service restaurant chain in the world. Although RBI was performing well and se...Starting at €8.20
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In Search of the 'Right' Numbers: Navigating Professional Judgment Challenges in Accounting
Mitchell Stein; Matthew Sooy; Anthony ScilipotiCase IVEY-9B20B012-EAccounting and ControlIn October 2001, the co-founder and vice-president of Veritas Investment Research Corporation (Veritas), was considering his next steps as he prepared to issue a highly critical report on Bombardier Inc. (Bombardier). The vice-president believed that BombStarting at €8.20
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Pricing Police: An Activity-Based Costing Model of Police Services
Vaughan S. Radcliffe; Mitchell Stein; Adam EricksonCase IVEY-9B16B014-EAccounting and ControlOn January 17, 2015, the Ontario Provincial Police (OPP) released service cost estimates to all municipalities under its new municipal billing model. The new billing model, according to the recommendations of the auditor general, was designed to provide a more consistent, transparent, and accurate reflection of municipal servicing costs. Several mayors were not entirely sold on the new model and had their own opinion on how each municipality shou...Starting at €8.20
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MeCycle: A New Way to Recycle
Deishin Lee; Ruby LinCase IVEY-W27147-EService and Operations ManagementThe recycling system was in desperate need of innovation in North America in 2020. The average person was generating 12 times their body weight in landfilled trash annually, and the equivalent to a dump truck full of plastic waste was entering the world's oceans every minute. This crisis prompted Ainslie Simmonds and Mark Manley to develop MeCycle, an innovative, technology-enabled platform to help change consumer behaviour and increase recycling...Starting at €8.20
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Penn West Petroleum Ltd.
Martin Persson; Vaughan S. Radcliffe; Mitchell Stein; Hammad SiddiquiCase IVEY-9B15B007-EAccounting and ControlIn 2015, Penn West Petroleum Ltd. (Penn West), a large Canadian oil company, made multiple acquisitions that led to a buildup of goodwill (i.e., the purchase price was higher than the net book value of the acquisitions). When the economic environment worsened, there was concern that this goodwill had been impaired. The concern deepened as economic factors improved but Penn West’s stock performance continued to be poor, indicating that the market ...Starting at €8.20