Default Category
-
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
-
Creating a Cluster around a Clown: The Montreal Circus Cluster (A)
Berrone, Pascual; Blázquez, María Luisa; Diego, Enrique deCase SM-1597-EInnovation and Change, StrategyThe case examines the situation of Cirque du Soleil in its early years. Despite initial success, Guy Laliberté, founder and CEO of Cirque du Soleil, is facing a number of challenges, including aspects such as increasing competition, access to the pool of talent, location and growth. All of these elements are in Laliberté's mind just before meeting with Jean Doré, the mayor of Montreal. Laliberté thinks that it will be a great opportunity to ask f...Starting at €8.20
-
Creating a Cluster around a Clown: The Montreal Circus Cluster (C)
Berrone, Pascual; Blázquez, María Luisa; Diego, Enrique deCase SM-1599-EInnovation and Change, StrategyThe case describes the late developments of the circus cluster in Montreal. By 2007 an active community had been organized around the circus in Montreal, including forty circus companies, twenty schools, several production agencies and social-change organizations as well as hundreds of professional circus artists. The circus had also created an entire industry of specialized services including presenters, administrators, riggers, suppliers, techn...Starting at €5.74
-
Vancouver: The Challenge of Becoming the Greenest City
Berrone, Pascual; Ricart, Joan Enric; Blázquez, María LuisaCase SM-1612-EEconomics, Innovation and Change, StrategyThe case describes the Greenest City 2020 Action Plan that the City of Vancouver formally launched in 2011 and whose aim is to make Vancouver the greenest city on the planet. Gregor Robertson, mayor of Vancouver, is the main champion of the ambitious strategic plan. While he has had past success as a social entrepreneur and has implemented several green urban initiatives in his role as mayor, he struggles with some areas and aspects of the plan. ...Starting at €8.20
-
Creating a Cluster around a Clown: The Montreal Circus Cluster (B)
Berrone, Pascual; Blázquez, María Luisa; Diego, Enrique deCase SM-1598-EInnovation and Change, StrategyThe case addresses the incipient steps that the government of Quebec is taking toward supporting a circus cluster in the region. Unlike other cluster cases in which the focus is on the cost-benefit analysis of relocating existing companies in a given geographical area, this case takes a different approach, looking at the creation of a cluster "from scratch." This case describes the "growing pains" of cluster formation.Starting at €5.74
-
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
-
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
-
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