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Tres claves para blindar la cadena de suministro internacional
Rosenberg, MikeArticle ART-3095Service and Operations Management, StrategyEn un mundo con una estructura geopolítica cada vez más inestable, los directivos pueden sentirse poco preparados para gestionar atentados terroristas, disturbios y otros acontecimientos capaces de interrumpir la cadena de suministro y poner en riesgo las operaciones. Y es que, pese al aumento de las tensiones geopolíticas y de la fragilidad de las cadenas de suministro, los equipos directivos parecen prestar escasa atención a tales amenazas. En ...Starting at €8.20
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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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D-Orbit: Keeping The Thermosphere Clean
Pipan, Gregor; Tiraturyan, Armen; Massa, Lorenzo; Rosenberg, MikeCase SM-1610-EStrategyD-Orbit is an entrepreneurial start-up operating in the aerospace industry, developing a technology for the controlled removal of end-of-life debris from space. The case focuses on the nexus between strategy and (space) sustainability. The emphasis of this case is given to the role of the private sector (in this case entrepreneurial start-ups) in tackling sustainability issues by converting them into opportunities for profits. The case triggers d...Starting at €8.20
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Presscut (B)
Vázquez-Dodero F.; Badia, MarcCase ASN-30Decision Analysis, Entrepreneurship, StrategyTras las oportunas conversaciones con accionistas y la dirección ejecutiva, el presidente de la compañía considera las condiciones a poner ante una eventual fusión por absorción con el mayor competidor.Starting at €5.74
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Presscut (C)
Vázquez-Dodero F.; Badia, MarcCase ASN-31Decision Analysis, Entrepreneurship, StrategyResultado del proceso relatado en los casos (A) y (B).Starting at €5.74
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Business and The Sustainable Development Goals
Torelló Raventós, Mireia ; Rosenberg, MikeTechnical Note SMN-695-ECorporate Governance, Economics, FinanceThe Sustainable Development Goals (SDGs) follow and expand on the Millennium Development Goals (MDGs). While the MDGs were focused on poverty mitigation through aid programs and new policies, the SDGs are a novel and global set of goals that UN member states are expected to include in their agendas and policies by 2050. This technical note invites students to discuss the next steps in accomplishing the proposed goals, which for the most part are...Starting at €8.20
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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Químicas Bages
Palencia, Luis; Rosenberg, MikeCase ASN-75Decision Analysis, StrategyEn 2019, el director de ventas de una mediana empresa fabricante de productos químicos para la agricultura debe decidir si rescinde el contrato de distribución con uno de sus distribuidores de toda la vida y, en su lugar, firmar otro con un recién llegado. Existen razones de peso tanto para mantener las relaciones con el antiguo distribuidor como para establecerlas con uno nuevo. La discusión del caso debería estructurarse en torno a un análisis ...Starting at €8.20