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To Brew or Not to Brew: The Corkford Brewery Acquisition
Mary Gillett; Chris Sturby; Brittney MacKinnonCase IVEY-9B19B007-EAccounting and Control, EntrepreneurshipIn 2017, the president and co-owner of MacKinnon Industries was considering the opportunity to diversify his business and bring a former family business back into the MacKinnon family. With an extensive background in acquiring and managing manufacturing bStarting at €8.20
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Loblaw and Shoppers Drug Mart
Mary Gillett; Chris Sturby; Leanne BowdenCase IVEY-9B14B003-EAccounting and ControlIn mid-2013, the executive chairman of Loblaw Companies Ltd. was considering whether it was in his company’s best interest to acquire Shoppers Drug Mart. In December 2012, Loblaw had announced a proposal to create a real estate investment trust to which it would initially transfer approximately 75 per cent of its substantial real estate holdings, thus unlocking value for its shareholders. At the same time, Shoppers’ shares were trading at an hist...Starting at €8.20
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Artis REIT — Accounting for Investment Properties Under IFRS
Chris SturbyCase IVEY-9B11B015-EAccounting and ControlThe CFO of Artis REIT, a publicly traded real estate investment trust in Canada, must decide how to account for investment properties as the trust adopts international financial reporting standards (IFRS). While the CFO must choose between historical cost and fair value accounting, additional issues arise regarding how the standard should be implemented and the level of disclosure that the trust should issue. The CFO must consider all of the rele...Starting at €8.20
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Women's Community House and Mine101: Is Social Enterprise Worth It
Colleen SharenCase IVEY-9B14M095-EAccounting and Control, Entrepreneurship, StrategyIn May 2013, the director of transitional and community programs at Women’s Community House (WCH) must decide whether to renew the retail lease on WCH’s used-clothing boutique, Mine101. This social enterprise was launched to generate income for WCH’s children’s programming, but lost money in its first two years of operations. The decision to renew the lease begs a larger question: Should Women’s Community House continue to operate Mine101? The di...Starting at €8.20
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St. John the Compassionate Mission: Organizational Culture and Leadership
Colleen SharenCase IVEY-9B14C001-ELeadership and People ManagementIn May 2013, the founder and executive director of the St. John the Compassionate Mission, a faith-based, non-profit social service organization located in Toronto, Ontario, Canada, needs to plan for his retirement. He has been the driving force behind the organization for the past 27 years, and it reflects his vision that meaningful work helps people get off welfare, attaining dignity and a sense of personal value in the process. To that end, th...Starting at €8.20
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H&R REIT - Financing The Bow
Chris SturbyCase IVEY-9B09B016-EAccounting and Control, FinanceThis case is based on a Canadian real estate trust's need to obtain financing for a large capital expenditure at a time when credit markets have effectively frozen. Students are asked to evaluate the trust's financial statements to determine the amount of financing required, and then to evaluate alternatives in order to meet the financing gap. Students are also asked to value the project by using basic present-value techniques.Starting at €8.20
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Health Nut
Colleen Sharen; Vanessa M. StrikeCase IVEY-9B08M053-EEntrepreneurship, StrategyLate in the afternoon on January 20, 2006, one of the owners of The Health Nut hung up the phone. Her account manager had just called to tell her that the bank was not going to extend any further credit to her small retail natural health products (NHP) store located in Grand Bend, Ontario. She and her life and business partner had owned The Health Nut since May 2003. While they had successfully grown sales, the business was not generating enough ...Starting at €8.20
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Fortune Minerals - The Nico Project
Chris Sturby; Melissa JeanCase IVEY-9B11B012-EAccounting and Control, FinanceA publicly traded mining company has an opportunity to develop a mine containing gold, cobalt, and bismuth in Canada’s Northwest Territories and must determine the financial viability of doing so. In order to gauge the attractiveness of the project, the company needs to evaluate the net present value of the opportunity, given volatile and uncertain variables, such as commodity prices and foreign exchange rates. The company must also consider a nu...Starting at €8.20
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Hosted SP: Outsourced SharePoint
Chris Sturby; Mary Gillett; Brendon Lendor-MasonCase IVEY-9B13B023-EService and Operations Management, StrategyThe founder of a cloud computing business needs to determine the costs of providing the company's services to its clients. Students must perform an activity-based costing exercise to determine the cost of the company's two core product offerings and recommend which product should become the company's focus. Students must also consider the treatment of upfront capital costs when determining profitability. To make a decision, students must understa...Starting at €8.20
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Fortune Minerals — Adoption of IFRS
Chris Sturby; Melissa JeanCase IVEY-9B11B013-EAccounting and Control, Finance, StrategyThe controller of a publicly traded mining company must make a series of recommendations to the chief executive officer and chief financial officer of the company as it prepares to adopt international financial reporting standards (IFRS). Major decisions revolve around accounting for the company’s fixed assets and mining properties — specifically, whether to capitalize or expense certain items, whether to record certain assets at their values of ...Starting at €8.20