IESE (España)
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Risk Oversight: What Every Director Should Know
Ormazabal, GaizkaArticle ART-2818-EAccounting and Control, Corporate Governance, StrategyThe public and political perception that excessive risk-taking was to blame for the global financial crisis has led to a number of legislative and regulatory actions concerning the role of the board in risk oversight. This article discusses the main factors driving the pressure on boards to oversee corporate risk and the potential consequences of this emphasis on risk oversight. The author describes how companies are responding to the higher dema...Starting at €8.20
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Variance Analysis
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-226-EAccounting and ControlIn this technical note we explain how to analyze deviations from a budget. We call this procedure variance analysis. The purpose of this analysis is to better understand the sources of variation between the budget and the actual performance of a company. To illustrate the methodology, we use an example of a company in the textile industry. In the second part of the technical note, we explain how to conduct a variance analysis when there is a vari...Starting at €8.20
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Huawei: A Silent Chinese Telecom Multinational
Zhang, Yingying; Kase, KimioCase SM-1560-ECorporate Governance, Knowledge and CommunicationIn terms of sales, Huawei is the world's fourth-largest maker of network equipment, after Ericsson, Nokia Siemens Networks, and Alcatel-Lucent. It also ranked second in optical networking and third in mobile-network gear in 2008. It is one of the leading global telecommunications solution providers with a revenue of 18.33 billion USD in 2008 and a net income of 1.15 billion USD. Contrary to the typical image of Chinese companies that depicts them...Starting at €8.20
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Fukushima Daiichi Nuclear Power Station (NPS)
Kase, Kimio; Nonaka, Ikujiro; Independent Investigation CommissioCase SM-1579-EDecision Analysis, Knowledge and Communication, StrategyThe questions may largely fall into two categories: (1) Did Japan or PM Kan and his team cope well with the crisis (i.e., questions regarding efficiency and effectiveness)? And, perhaps more importantly, (2) Have lessons been learned that would help Japan prepare for other natural or man-made catastrophes (i.e., questions regarding learning and knowledge-creation)?Starting at €8.20
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Kantha Bopha Children's Hospitals: Dr. Beat Richner's Lifework
Olivares, Ignacio; Kase, KimioCase SM-1548-EBusiness Ethics and Corporate Social Responsibility, Leadership and People ManagementDr. Beat Richner, a 62-year-old Swiss pediatrician, set up children's hospitals in 1991 at the behest of the Cambodian King after the devastation brought about by the civil war. By 2009 he has managed to open and run four of them, both in Phnom Penh and Siem Reap. They are almost entirely dependent on private donations, which, collected through his cello concerts and the Kantha Bopha Foundation, largely come from Europe and other parts of the wo...Starting at €8.20
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Precios de transferencia
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-227Accounting and ControlEn las empresas multidivisionales, es frecuente la transferencia de productos entre sus divisiones. Por ejemplo, algunas divisiones están especializadas en la fabricación de productos intermedios, que después se transfieren a otras divisiones especializadas en productos terminados. El precio que la división de fabricación cobra a otras divisiones por los productos intermedios se denomina "precio de transferencia". Aunque pueda parecer que las tra...Starting at €8.20
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Say on Pay at Citigroup
Ormazabal, Gaizka; Kadach, IgorCase C-795-EAccounting and Control, Corporate Governance, FinanceThis case examines the failed Advisory Vote on Executive Compensation (Say on Pay) for Citigroup and Vikram Pandit in April 2012. The general objective of the case is to help students understand executive compensation packages. As specific objectives, the case is intended to help students: i) Understand the components of executive compensation packages ii) Estimate the economic value of executive compensation packages iii) ...Starting at €8.20
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The British Parbaked Bread Ltd.
Ormazabal, Gaizka; Soler, EdiCase C-782-EAccounting and ControlFounded in 2010 by its current CEO, Alisha Balasubramanian, The British Parbaked Bread Ltd. (BPB) manufactured parbaked bread in the United Kingdom. Since the start of its operations, BPB had experienced spectacular growth. In the fiscal year 2013 the firm's sales were £13 million. Prompted by the company's rapid growth, Alisha and Li Yan Chen - the firm's CFO - had decided to implement a new information system to measure BPB's performance on a m...Starting at €8.20
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Textiles del Hogar S.L.
Vázquez- Dodero, Juan Carlos; Ormazabal, GaizkaCase ASN-40Business Ethics and Corporate Social ResponsibilityTextiles del Hogar, S.L. es una empresa catalana con más de medio siglo de historia que pasó de ser un negocio muy rentable a despertar serias dudas sobre su viabilidad, como consecuencia del declive del sector textil en el ámbito europeo. A ello se suma que, hasta la entrada de los Quesada, la empresa había sido gestionada de forma deficiente. Al hacerse cargo de la compañía, Ramón y Jorge Quesada intentan, sin éxito, encontrar una solución defi...Starting at €8.20
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Textiles del Hogar S.L. (B)
Ormazabal, Gaizka; Vázquez- Dodero, Juan CarlosCase ASN-42Business Ethics and Corporate Social ResponsibilityDoce meses después de la oferta inmobiliaria para el cierre de la empresa, las circunstancias han cambiado un poco: los resultados siguen siendo muy buenos, pero el futuro del negocio continúa siendo altamente incierto y el mercado inmobiliario ha sufrido un parón...Starting at €5.74