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La aplicación de las Normas Internacionales de Información Financiera en China
Ramanna, Karthik; Donovan, G.A.; Dai, Nancy HuaCase HBS-110S29EconomicsEn 2005, China ha anunciado planes para "converger con," pero no adopta por completo, IFRS. China también comenzó a ejercer presión para cambios a las disposiciones IFRS específicos, como por revelar sobre partes relacionadas de las empresas de propiedad estatal, para traerlos más en consonancia con los intereses chinos. sistema de contabilidad de China ya había sido objeto de reformas importantes durante las dos décadas en que su economía había ...Starting at €8.20
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Globalizing the Cost of Capital and Capital Budgeting at AES (Spanish version)
Desai, Mihir A.; Schillinger, DougCase HBS-206S14FinanceThe Inside the Case video that accompanies this case includes teaching tips and insight from the author (available to registered educators only). With electricity generating businesses around the world, AES Corp. is seeking a methodology for calculating the cost of capital for its various businesses and potential projects. In the past, AES used the same cost of capital for all of its capital budgeting, but the company's international expansion h...Starting at €8.20
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Creciendo en China: El financiamiento de Babycare Ltd.
Desai, Mihir A.; Veblen, Mark F.Case HBS-207S07FinanceEl director financiero de este infante compañía de productos nutricionales debe elegir entre los que compiten ofertas de financiación. La interacción de las restricciones técnicas de negociación y los capitalistas de riesgo legal y las costumbres chinas desafiar el CFO para navegar una negociación complicada y elaborar un modelo de negocio único dado estas limitaciones. El caso ofrece un ejercicio de valoración y se destacan algunas de las pregun...Starting at €8.20
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Nota sobre regímenes tributarios internacionales
Desai, Mihir A.; Luchs, Kathleen; Veblen, Mark F.Case HBS-207S13FinanceProporciona un marco para entender los diferentes tipos de regímenes fiscales internacionales. Examina la forma alternativa de regímenes fiscales sobre los impuestos al ingreso de divisas de sus ciudadanos (incluidos los ciudadanos corporativos); cómo los regímenes fiscales definen ingreso exterior e interior; y cómo se utilizan los créditos y deducciones de impuestos extranjeros en los regímenes fiscales en todo el mundo para mitigar la doble im...Starting at €8.20
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La política en materia de tipos de cambio de la Autoridad Monetaria de Singapur
Desai, Mihir A.; Veblen, Mark F.Case HBS-209S24FinanceLa Autoridad Monetaria de Singapur (MAS) es responsable de la política monetaria del país, y sus decisiones tienen la intención de apoyar la estrategia general del país para el crecimiento económico sostenible con estabilidad de precios. MAS ha tenido mucho éxito en la gestión de los tipos de cambio utilizando un sistema de flotación administrada, lo que permite más flexibilidad que un tipo de cambio fijo, pero una menor volatilidad que los tipos...Starting at €8.20
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Foreign Exchange Markets and Transactions (Spanish version)
Desai, Mihir A.; Wang, Yanjun; Pham, Christina B.; Luchs, KathleenCase HBS-209S25FinanceProvides information on the foreign exchange market and exchange rate movements. Describes the different types of foreign exchange transactions, including spot transactions, forwards, swaps, futures, and options. Includes worked examples to help students understand the different instruments and an appendix with additional exercises. A rewritten version of an earlier note.Starting at €8.20
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Martingale Asset Management LP in 2008, 130/30 Funds, and a Low-Volatility Strategy (Spanish version)
Viceira, Luis M.; Tung, Helen H.Case HBS-218S15FinanceIn early July of 2008, William (Bill) Jacques, Chief Investment Officer at Martingale Asset Management, a quantitative value-oriented investment manager in Boston, Massachusetts, was busy preparing for an upcoming meeting with the group that made new product decisions within the firm. The objective of the meeting was to review the backtesting and real-time investment results of a new minimum-variance strategy within the framework of a 130/30 fund...Starting at €8.20
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The Incentive Bubble
Desai, Mihir A.Article HBS-R1203M-ELeadership and People ManagementThe past three decades have seen American capitalism quietly transformed by a single, powerful idea--that financial markets are a suitable tool for measuring performance and structuring compensation. Stock instruments for managers, high-powered incentive contracts for investors, and the rise of alternative assets have dramatically altered the nature and level of incentives and rewards in our society, on both sides of the capital market. These cha...Starting at €8.20
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A Better Way to Tax U.S. Businesses
Desai, Mihir A.Article HBS-R1207N-EEconomicsThe U.S. corporate tax code is broken. High rates and perverse incentives drive capital away from the corporate sector and toward other uses and countries. This is bad news for U.S. workers, because corporations aren't making investments that would increase productivity and real wages. And while one might think higher rates lead to higher revenues, the U.S. actually collects less in taxes (as a percentage of GDP) than most other developed nations...Starting at €8.20
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When the Crowd Fights Corruption
Healy, Paul M.; Ramanna, KarthikArticle HBS-R1301K-ECorruption is the greatest impediment to conducting business in Russia, according to leaders recently surveyed by the World Economic Forum. Indeed, it's a problem in many emerging markets, and businesses have a role to play in combating it, according to Healy and Ramanna. The authors focus on RosPil--an anticorruption entity in Russia set up by Alexey Navalny, a crusader against public and private malfeasance in that country. As of December 2011,...Starting at €8.20