Describes issues facing three young founders of a high-tech start-up in Silicon Valley, including hiring an experienced CEO and negotiating with a potential VC investor. Focuses on the incentive and compensation aspects of negotiating with job candidates (e.g., what percentage of the equity is appropriate to offer) and with venture capitalists (e.g., options-vesting issues).

Describes three performance measures for "plants" or businesses: cost centers, revenue centers, and profit centers. Discusses what should be done if a function outside of the "controllability" of the manager affects the performance measure and therefore compensation.

Discusses the shortcomings of the current "rules of thumb" for intellectual asset valuation in the context of intellectual property licensing transactions. As an alternative to the present scheme, this note proposes quantitative methods for such valuations in order to better inform the parties negotiating the elements of an IP transaction.

The National Hockey League (NHL) was battling within a competitive market to increase the exposure of hockey throughout the United States. Many new franchises had been established and the challenge was to create a fan base to support both the franchises and the league as a whole. As a result, many new initiatives were being examined to educate and excite the American public. The director of new business development for National Hockey League Enterprises, the marketing arm of the NHL, had to evaluate a proposal to establish an IMAX/Ridefilm attraction at NHL SKATE rinks and determine if this approach would increase the exposure of hockey throughout the United States. To prepare his recommendations for the board of directors, he needed to qualitatively evaluate the prospects of the NHL/Ridefilm proposal and perform a quantitative analysis.

This case highlights the debate between the Securities and Exchange Commission (SEC) and several of the large accounting firms over whether the same firms should offer consulting services to clients they audit.

Examines the history of Iridium Communications, a provider of mobile satellite services. Discusses the genesis of Iridium's technical design, then follows the venture through various stages of development. Describes Iridium's attempts to build a subscriber base after the launch of commercial service, ending with the company's filing for Chapter 11 in 1999.

Spreadsheet to (9-201-023). Download only.

Spreadsheet to (9-201-052). Download only.

Spreadsheet to (9-201-061). Presents exhibits 1 and 2. Download only.

Examines Adobe's battle with Microsoft to establish de facto standards in the emerging eBook space.

An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting.

To be used with (9-100-012).

Supplementary Excel data file for case.

Supplementary Excel data file for case.

Supplementary Excel data file for case.

Supplementary Excel data file for case.

Supplementary Excel data file for case.

Supplementary Excel data file for case.

Supplementary Excel data file for case.

Excel data file for product 9A99E005.