個案總覽

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed.

An introduction to inventory accounting practices, procedures, and methods. Financial analysis concerns about inventory are also covered.

Do men and women have distinct leadership styles? Do they approach management differently? This note summarizes the two perspectives that have dominated the ongoing debate on gender differences in organizational leadership and management behavior. Psychological theories emphasize the different outlook, attitudes, and values inculcated in men and women during their development and socialization. In contrast, situational theories argue that gender differences are few, and largely an artifact of differences in opportunity, power, and lack of representation in business and organizational settings. The evidence from research studies is reviewed briefly.

Describes a managerial network as a set of relationships critical to a manager's ability to get things done, get ahead, and develop personally and professionally. "Networking" refers to the activities associated with developing and managing such relationships. Describes different types of networks, outlines characteristics that make networks useful, and concludes with practical guidelines for developing a useful network.

This crossfunctional case in economics and finance highlights the concerns about protection of intellectual property rights as well as competition from traditional retailers in Shanghai's prime shopping venue. It begins with the history that led to Xiangyang Market's development, and concludes with a description of the future of the market. Located at the center of the shopping district in the trendy former French concession in Shanghai, the market is considered a shopper's paradise by many foreign visitors. This open-air bazaar is known for the incredible deals on quality knockoffs of designer products. The case includes an account of the shopping experience of two American tourists, giving details of their discoveries and bargaining sessions in the market.

Examines business computing as it is evolving in the 1990s. Compares the highly centralized and tightly controlled systems of the past with today's flexible, networked, client/server technology. Serves as an introduction to client/server terminology and technology.

Compares four different approaches to case teaching: lecturing, theorizing, illustrating, and choreographing a case. Argues the advantages of the "choreography" method from the point of view of students' learning. Concludes with a description of that method and some tips on how to use it.

Describes the principal conventions used to report yields on debt instruments.

Provides a review of valuation techniques used to assess cross-border investments. Discusses the discounting of free cash flows with a weighted average cost of capital and the use of adjusted present value. Special concerns such as foreign-exchange risk, country risks, and international diversification are also discussed. Unlike Note on Cross-Border Valuation, this note contains no discussion of valuing real options. A rewritten version of an earlier note.

Between 1985 and 1990, the global economy witnessed an unprecedented surge in flows of foreign direct investment (FDI). This sudden increase called back into prominence the range of questions that have long surrounded FDI. What causes firms to expand or contract their purchase of foreign assets? How do patterns of investment affect trade and development? What is the impact of FDI on host countries? This note explores these questions in some detail and includes data summarizing recent trends in FDI flows.

Examines some of the habitual ways of thinking that are applied to so-called "diversity" questions to reveal the commonalities and limitations of these models--the way they can reinforce unexamined assumptions and destructuve emotional reactions--and to suggest an alternative way of framing such questions that opens the possibility for creativity and new learning.

The object is to define what is meant by mergers and acquisitions and to understand why they happen. The impact of these deals on shareholders of both the acquiring and acquired companies is investigated, and the reasons why some mergers succeed while other fail are examined. Finally, in order to determine the value of a firm, some valuation frameworks are provided.

A technical note for advanced students on the topic of valuing highly-levered equity. Introduces the "equity cash flow" valuation methodology, shows how to use it, discusses the sources and signs of its built-in biases, and provides some guidance about when to use it.

Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier case.

Business decisions, by their nature, involve ethical considerations because (1) most economic decisions are choices where the decision-maker could have done otherwise, (2) every decision or action affects people, and (3) every decision or set of decisions is embedded in a belief system that presupposes some basic values or their abrogation. The task of justifying moral beliefs and integrating them into business situations and the process of applying ethical standards to everyday decision-making are incomplete and can be exasperating. But the business manager has recourse to the long tradition of ethical study. This note outlines some of the basic terms used in the study of ethics and describes the task of business ethics. Most important, the text describes five theories of moral reasoning-utilitarianism, rule-based morality, a rights approach, a contemporary Aristotelian approach to virtuous character, and social justice. They lay out minimum standards for an acceptable moral decision that can serve as criteria for moral business judgments.

Covers basic financial analysis techniques.

Presents a model for understanding how private social-purpose ventures (nonprofit and for-profit) differ from traditional business firms in both their objectives and methods of operation. Identifies six dimensions that are useful for understanding the differences. Also discusses the role of social enterprise in society and current trends creating opportunities for social entrepreneurship.

Explains why sales management has become an increasingly important and complex topic for top managers. Demonstrates the financial impact of a superior salesforce and then describes a way to gain superiority. The focus is on a salesforce that is responsive to customer needs and competing imperatives. Organization and management receive careful attention.

Describes the Darwinian internal and external processes that lead to poor performance from a previously well performing company. Demonstrates why any business design eventually fails and the role of organizational calcification and poor leadership in the failure. Also provides prescriptions to prevent and alleviate the problems.

Introduces a framework for evaluating corporate investment projects as call options. Presumes readers are familiar with basic option pricing and basic capital budgeting rules. Explains the motivation for viewing projects as options; presents a mapping between a capital project and an option; shows how to price the option; and explores the managerial implications of this approach to capital budgeting. Concludes with a discussion of common practical, analytical questions that arise with this methodology.