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Explains how managed care organizations use capitation as a payment method for providers.

This technical note presents an overview of the process by which an analyst can assess the financial policy of a firm. It defines several dimensions of financial policy, offers three benchmarks against which to evaluate the policy, and reviews the FRICTO framework with which to assess proposals for future financial policy.

Provides a basic understanding of real options in corporate finance. Traditional discounted cash flow techniques (NPV) do not deal well with managerial flexibility or future response to uncertainty. The value of this flexibility can be significant and is handled well by option-pricing techniques. A description and taxonomy of real options is followed by several examples of valuing and using real options to make better value-enhancing decisions.

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

The note examines the relationship of national culture to management. Offers a definition of culture, explains the scope of culture and its many dimensions, and describes how culture is manifested in business settings. The research of Edward Man, Geert Hofstede, and others is discussed.

Conventional finance theory demonstrates that, under simplistic assumptions, firms cannot add to shareholder value through the use of risk management activities. Modern finance theory has begun to carefully consider and examine those circumstances under which firms can add to shareholder value. This note briefly reviews the major ideas prevalent in both conventional and modern finance literature regarding the potential benefits of risk management.

Designed to serve as background reading for the "Managing Your Career" module of the second-year MBA elective Power and Influence. Describes the way in which managers learn and develop through on-the-job experience. Outlines a model for launching a "success syndrome" by building power and influence over the course of one's career. Also identifies some of the special challenges of: 1) managing one's early career, 2) developing power as a minority in the organization and the "glass ceiling" phenomenon, and 3) developing ethical judgment. Focusing special attention on the importance of self-assessment and introspection in building a successful career, the note concludes with a list of questions individuals should ask themselves periodically to take stock of their career and personal development.

Emphasizes the connection between a firm's activities and its prices, costs, and volumes. A firm obtains a competitive advantage when it adopts a system of interrelated activities that generate superior profitabiltiy. Briefly describes differentiation and low-cost strategies.

Designed as an overview note for the Managing Your Team module of the MBA second year elective course Power and Influence. Identifies some criteria for evaluating team effectiveness and outlines in detail the key areas of responsibility of team managers: managing the team's boundary, and managing the team itself (including designing the team and facilitating the team's process). Also contains a brief appendix on managing transnational teams as well as substantial bibliographic references for further reading.

Introduces and explains the six major interest rate derivative products: swaps, forward rate agreements, Eurodollar futures, bond options, caps/floors/collars, and swap options.

This technical note shows how to structure a financing deal which meets the needs of the owners of a firm, existing suppliers of capital and proposed new suppliers of capital.

Discusses what causation is and what one can (and cannot) learn about causation from observational (nonexperimental) data.

Addresses contingent environmental liabilities that are the result of unforeseen environmental risks where the dollar amount of such liabilities is unknown and depends on future events. In contrast, fines for violating environmental laws are liabilities, but are not considered contingent liabilities as such fines are relatively predictable. Covers liabilities under common law doctrines (including toxic torts), the Resource Conservation and Recovery Act (RCA), and the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA). In particular, discusses lender liability issues as of 1993 and briefly discusses financial reporting requirements. Concludes with a discussion of strategies for managing such liabilities.

Provides a framework for understanding the exercise of interpersonal influence in organizations. Describes some of the "myths and realities" of management that new managers discover--specifically, that managers are dependent on a complex network of relationships to get work done, and that they must influence others by relying on sources of power other than their formal positional authority. Describes influence as exchange within these networks of mutually beneficial relationships. Also discusses tactics for avoiding the abuse of power and influence.

Describes principal differences between U.K. and U.S. accounting standards.

Managers report that action planning to resolve interpersonal and organizational challenges is far more demanding than diagnosing them. Although there are many frameworks for evaluating their diagnoses, there are few for evaluating their action plans. Reviews the major criteria for assessing an action plan. Includes a short list of "Key Elements of Action Planning," and a longer list of "Criteria for Evaluating an Action Plan." The list of criteria is written as a series of questions to ask yourself when assessing an action plan.

Outlines several differing conceptions of corporate purpose and responsibility that emerged in the 1970s and 1980s.

Discusses global accounting policies for intangible assets other than goodwill. How financial analysts deal with the diversity in these practices is also covered.

Designed to introduce the concepts of power and power dynamics to students in the MBA second-year elective course Power and Influence. Defines "power" and "influence," and explores the role of power dynamics in managerial work and in the life of organizations. Combats popular notions that "power is evil" and that "power corrupts" by illustrating how power is necessary to bring about productive and creative resolutions to organizational conflict. Describes the positional and personal sources of individual power, and concludes with implications for assessing power dynamics in organizations as an important element of one's career management.