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Revenue Recognition and FOB Sales Accounting (Spanish version)
Chapman, Craig JCase HBS-419S09Accounting and ControlWhen students have the English-language PDF of this Brief Case in a coursepack, they will also have the option to purchase an audio version. Biovail Corporation, a major Canadian pharmaceutical company listed on the New York Stock Exchange, announces that it will miss its quarterly earnings target by $25 to $45 million, blaming $10 to $15 million of the shortfall on a truck accident involving a shipment that left its facility on the last day of t...Starting at €8.20
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Alcoa's Bid for Alcan (A)
Healy, Paul M.; Rossano, PenelopeCase HBS-114029-EAccounting and ControlIn spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream product was coming on-line from other parts of the world, including Russia. As a result, Alcoa had lost its historical market dominance and stock premium. Belda was convinced that fo...Starting at €8.20
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Alcoa's Bid for Alcan (B)
Healy, Paul M.; Rossano, PenelopeCase HBS-114030-EAccounting and ControlIn spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream product was coming on-line from other parts of the world, including Russia. As a result, Alcoa had lost its historical market dominance and stock premium. Belda was convinced that fo...Starting at €5.74
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Luotang Power: Variances Explained
Simons, Robert L.; Chapman, Craig JCase HBS-913533-EAccounting and ControlThe general manager of Luotang Power, a coal-fired power plant located in central China, reviews annual results before a meeting with the board of directors. He thought the company performed well during the year and both plant availability and fuel economy had improved over the previous year. However, the positive performance does not show in the financial results and he must investigate before presenting to the board. He considers performing a v...Starting at €8.20
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Luotang Power: Variances Explained (Spanish Version)
Simons, Robert L.; Chapman, Craig JCase HBS-914S06Accounting and ControlEl gerente general de Luotang de energía, una planta eléctrica de carbón ubicada en el centro de China, revisa los resultados anuales antes de una reunión con el consejo de administración. Él pensaba que la empresa tuvo un buen desempeño durante el año y tanto la disponibilidad de la planta y la economía de combustible ha mejorado respecto al año anterior. Sin embargo, el buen comportamiento no se muestra en los resultados financieros y tiene que...Starting at €8.20
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Shanghai Zhangjiang Hi-Tech Park Development Co., Ltd.
Eccles, Robert G.; Zhang, Catherine; Tzeng, Cheng-Hua; Cheng, Liang; Rossano, PenelopeCase HBS-411081-ELeadership and People ManagementThis case is about the establishment, growth, and direction of the Shanghai Zhangjiang Hi-Tech Park ("Zhangjiang Park"), which is located in the Pudong New Area of Shanghai. Considered to be one of the most competitive hi-tech industry clusters in China, the combined business strategy of Shanghai Zhangjiang Hi-Tech Park Development Co., Ltd. ("Zhangjiang Hi-Tech"), a key operator of Zhangjiang Park, included real estate development, hi-tech inves...Starting at €8.20
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Mittal's Pursuit of Arcelor (A)
Healy, Paul M.; Rossano, PenelopeCase HBS-114056-EAccounting and ControlLakshmi Mittal, CEO of Mittal Steel, a UK-based company with Indian roots, took advantage of a weakened Arcelor that had successfully won a bidding war for Canadian steel company Dofasco, with an unsolicited bid to buy the company. Mittal's plans for acquiring Arcelor were initially thwarted by concerted opposition from Arcelor's board and several European governments. To Mittal's further surprise, on May 26, Arcelor orchestrated a merger with th...Starting at €8.20