Search results
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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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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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Carmen Braun (B) - Teaching Note
Peñalva, FernandoTeaching Note CT-16-EAccounting and ControlThis Teaching Note outlines in detail the teaching objectives and session plan for the case. This is a basic case for introducing students to the concept of Financial Accounting. It describes the first year of operations of an industrial company. It reviews the basic concepts: assets, liabilities, own resources, income and spending. It illustrates the preparation and utility of accounting statements: the balance sheet, profit and loss account and...Starting at €0.00
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Threats to the Global Market System: Ten Potential "Disruptors" of Global Capitalism
Bower, Joseph L.; Leonard, Herman B.; Paine, Lynn S.Book Chapter HBS-8617BC-EThe World Bank forecast for the year 2030 provides reason for optimism. The forces of global market capitalism seem to be gathering strength, and long-term prospects show reasonable economic growth. But there are also challenges. As we have already seen, the benefits of growth will not be evenly spread across countries--or even within countries--and collateral damage to the environment will be significant. Scarce resources will be consumed, and t...Starting at €8.20
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The Business Response: Five Views of the Role of Business in Ensuring a Viable Future for Market Capitalism
Bower, Joseph L.; Leonard, Herman B.; Paine, Lynn S.Book Chapter HBS-8619BC-EWhat should be done about the challenges facing market capitalism? And more specifically, what is the role of business in combating potential disruptors and ensuring the system's health and future viability? In this chapter, Harvard Business School professors Joseph Bower, Herman Leonard, and Lynn Paine examine four views that emerged from their discussion forums with prominent business leaders in Europe, East Asia, Latin America, and the United ...Starting at €8.20
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Pinocchio SpA. - Teaching Note
Peñalva, FernandoTeaching Note CT-15-EAccounting and ControlNote prepared as an aid to instructors in the classroom use of case C-725-E Pinocchio SpA.Starting at €0.00
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How Managers' Everyday Decisions Create--or Destroy--Your Company's Strategy
Bower, Joseph L.; Gilbert, ClarkArticle HBS-R0702C-EStrategyThis article includes a one-page preview that quickly summarizes the key ideas and provides an overview of how the concepts work in practice along with suggestions for further reading. Senior executives have long been frustrated by the disconnection between the plans and strategies they devise and the actual behavior of the managers throughout the company. This article approaches the problem from the ground up, recognizing that every time a manag...Starting at €8.20
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Solve the Succession Crisis by Growing Inside-Outside Leaders
Bower, Joseph L.Article HBS-R0711E-ELeadership and People ManagementThis article includes a one-page preview that quickly summarizes the key ideas and provides an overview of how the concepts work in practice along with suggestions for further reading. In his interviews and data analysis, Harvard Business School professor Bower found that companies performed better when they appointed insiders to the job of CEO. Other researchers, including Jim Collins in "Good to Great," have come to similar conclusions working ...Starting at €8.20
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Leaders Who Make a Difference: Sam Palmisano's Smarter IBM: Day 1, Teaching Note
Bower, Joseph L.Teaching Note HBS-311097-ETeaching Note for 311030.Starting at €0.00