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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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Copenhagen School of Entrepreneurship: Business Incubation in the Danish Context
Robert D. Austin; Dana Minbaeva; Demetra DimokopoulosCase IVEY-9B17M116-EEntrepreneurship, StrategyIn 2015, the Copenhagen School of Entrepreneurship (CSE), the largest business incubator in Denmark, was admitting 100–125 new start-ups each year and attracting external funding of US$33 million from both public and private sources—all with an annual budget of US$435,000, funded exclusively by the Copenhagen Business School. Like most business incubators, CSE worked to provide entrepreneurs with training, mentorship, and investors, and to enhanc...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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Tokyo Jane
Robert D. Austin; Dana Minbaeva; Simon SchaferCase IVEY-9B14M085-EEntrepreneurship, StrategyTokyo Jane is an accessible fashion jewelry company that makes and markets its products as “luxury for less” by designing, importing and selling fashion jewelry pieces that look luxurious but cost only a fraction of the high-priced items that inspired them. Finished products are air-shipped to company headquarters in Copenhagen, Denmark from factories in China, stocked in the head office and delivered to 400 retail partners —small fashion boutiqu...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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A. P. Moller-Maersk: Enabling Strategic Business Transformation
Robert D. Austin; Dana MinbaevaCase IVEY-W27857-ELeadership and People Management, StrategyA.P. Moller-Maersk (MAERSK), an integrated container logistics company based in Copenhagen, Denmark, has been on a decade long strategic transformation journey that was accelerated by the COVID-19 pandemic. MAERSK’s ambitious strategic business transformation converted the organization from an unwieldy family-owned conglomerate to an integrated container and logistics company. This massive shift required new organizational capabilities, new leade...Starting at €8.20