Ivey Business School (Canada)
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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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Ford Motor Company: Accounting for Deferred Taxes
Darren Henderson; Christine LiuCase IVEY-9B11B023-EAccounting and ControlFord Motor Company is considering whether to reverse the valuation allowance it has recorded over its deferred tax assets. Due to substantial losses from 2006 to 2008, Ford has $10.3 billion of tax loss carryforwards in addition to other deferred tax assets; however, due to uncertainty, Ford has not recorded the value of those deferred tax assets on its balance sheet. To improve business conditions over 2009 and 2010, Ford must now decide whether...Starting at €8.20
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Accounting for Faulty Ignition Switches at General Motors Company
Darren Henderson; Julia CuttCase IVEY-9B14B014-EAccounting and ControlOn January 31, 2014, the chief executive officer (CEO) of General Motors (GM), a major automaker located in Detroit, Michigan, must decide whether to issue a recall based on a defect that had been found through an internal safety committee investigation. The ignition switch of certain GM small car models manufactured between 2005 and 2007 was prone to being nudged out of the run position, causing the driver to lose control as the engine would swi...Starting at €8.20
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Why Canada Should Adopt Mandatory Say-On-Pay
David Fraser; Darren HendersonArticle IVEY-9B14TA05-EStrategySay-on-pay votes give shareholders a valuable opportunity to express their views on executive compensation. The goal of say-on-pay is to increase the accountability, transparency and performance linkage of executive pay and improve communication between shareholders and boards of directors. Among major Western nations, Canada is an outlier in not having adopted mandatory say-on-pay. About 60 per cent of Canada’s 100 largest companies have adopted...Starting at €8.20
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Toppits Foods Ltd.
Elizabeth M.A. Grasby; Robert de Vooght; Stephen Rene FreyCase IVEY-9B08A005-EMarketing, StrategyThis case explores the expansion of an imported product - garlic and herb cubes. This case can be used to explore the merits of alternative channels of distribution or it may be used more broadly to explore the development of a more effective marketing program. Students are asked to 1) assess how the competition affects Toppits' marketing plan; 2) select a customer group to target and determine how this group affects the marketing plan; 3) determ...Starting at €8.20
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Maple Retreat Golf and Country Club
Lyn Purdy; Stephen Rene FreyCase IVEY-9B08C023-EEntrepreneurship, Leadership and People ManagementThis case is set at a golf course in Aurora, Ontario. The club superintendent and the assistant superintendent will be interviewing three candidates for a green keeping position at Maple Retreat Golf and Country Club. The club superintendent must decide what questions to ask of the three applicants, keeping in mind what questions he could not ask of the candidates. This case is intended to be used for the managing people module of an organization...Starting at €8.20
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Maple Retreat Golf and Country Club (Spanish version)
Lyn Purdy; Stephen Rene FreyCase IVEY-9B08CS023Entrepreneurship, Leadership and People ManagementEste caso se ha fijado en un campo de golf en Aurora, Ontario. El superintendente del club y el asistente del superintendente entrevistarán tres candidatos para un puesto de mantenimiento del campo verde en Maple Retreat Golf and Country Club. El club superintendente debe decidir qué preguntas hacer de los tres candidatos, teniendo en cuenta las preguntas que no podía pedir a los candidatos. Este caso está pensado para ser utilizado por el módulo...Starting at €8.20
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Capitalization of Costs at Salesforce.com
Darren Henderson; Chris Sturby; Jessica KellyCase IVEY-9B12B021-EAccounting and ControlAn investor wishes to make an investment in a software/information technology company. The investor is intrigued by the growth prospects of firms in the cloud computing industry and is deciding on whether to make an investment in the common shares of Salesforce.com. While the industry appears to be very attractive, concerns have been raised in the financial media over the company's accounting policy decisions, particularly the decision to capital...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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Credit Valley Golf and Country Club
Mary Gillett; Stephen Rene FreyCase IVEY-9B08B013-EAccounting and ControlCredit Valley Golf and Country Club (Credit Valley), a private golf course, would be having their annual general meeting very soon. The general manager of Credit Valley and the superintendent felt that the most pressing issue was a change to the method of irrigation being used by the golf course. This change was made necessary by newly passed government regulations. The general manager and superintendent had to prepare a proposal for the annual g...Starting at €8.20