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Discusses accounting for intercorporate investments and the preparation of consolidated statements. U.S. and non-U.S. accounting standards are covered with emphasis on SFAS No. 52.

Venture capital by necessity is a long-run investment. Consequently, since the mid-1960s virtually all venture financing has been raised through private partnerships with a ten-year or longer life span. To govern these investments, complex contracts have sprung up between venture capitalists and limited partners. These contracts provide an insight into the complex challenge of raising and managing a venture capital fund.

Provides an overview of venture leasing, an innovative financing mechanism that resembles both venture equity investments and bank lending.

Discusses quality of earnings analysis and its relevance to security valuation.

Discusses the key differences between industrial-product and consumer-product marketing. Also outlines the key management challenges facing industrial marketers.

This case provides an explanation of the adjusted present value method for valuing capital assets. The authors believe this approach is generally simple and better for the complicated and changing capital structure found in restructuring.

This note introduces students to some of the options that managers consider when financing is needed. Internal financing options such as improving operating cashflow, adjusting working capital and disposing fixed assets are examined. The advantages and disadvantages of external financing options (i.e., debt or equity) are also briefly covered.

Provides students with a workable framework for analyzing new ventures. Stresses the importance of matching analytical tasks to the type of venture contemplated.

Introduces students to the arithmetic of the accounting for national productivity growth. It defines labor productivity, capital productivity, and total factor productivity, describes the relationships among them, and discusses the phenomena that cause them to change over time. Exhibits include data for the United States and other industrial countries, which both show the relationships among the various measures and allow comparison across time and space. The end of the note discusses the 1992 controversy over productivity growth in Singapore. Productivity is an important phenomenon, widely discussed in the newspapers, but rarely even defined. Business students, especially those engaged in country analysis, need to understand the various ways in which it is measured and why those various quantities have changed over time in different nations. Intended for an introductory MBA course.

Provides an example of regression in one of its most important roles. Relating probabilistic forecasts based on past data to decision analysis.

Surveys a number of essential issues related to pricing and public policy in market economies. Begins with a brief review of the price-determination process in competitive markets, then examines a range of topics involving pricing and public policy in monopoly and oligopoly markets. Includes a number of graphs that illustrate the relationship between costs, demand, price, efficiency, and profitability under various market conditions.

Government intervention in markets may have significant effects--both positive and negative--on a firm's strategic options and its performance outcomes. Thus the ability to analyze the origins, implications, and dynamics of public policy is a critical managerial skill in today's market economies. This note provides managers with a framework for analyzing relationships between public policy, business strategy, and performance. Designed in particular for use in the Harvard MBA course Capitalism Constrained. The conceptual framework is applied to managerial settings in the environmental, energy, transportation, media and communications, financial services, and health and safety sectors.

Describes the ways in which managers communicate the need to change, specifically the way in which they use vision, crisis, and transition as rhetorical strategies to mobilize change. Also discusses strategies used by those trying to resist change, setting up what may be considered a rhetorical contest that determines whether change is embraced or not.

Describes some of the key principles that managers must follow in order to successfully persuade their organization of their vision for change.

Provides a 7S framework to complement the McKinsey 7S framework. Focuses on some of the critical choices that must be made in implementing change--Strategic Intent, Substance, Scale, Scope, Speed, Sequence, and Style. Overall, the note argues that these choices must be made so that they are coherent and robust.

Describes the strengths and weaknesses of three generic strategies for implementing change--programmatic change, discontinuous change, and emergent change.

The note describes the reasons for the Canadian financial accounting standards for lease accounting and the accounting entries for both the lessor and the lessee in 1993. A comparison between a capital lease and operating lease is provided so that the financial statement impact of the accounting standard can be discussed.

The note describes the reasons for the current Canadian financial accounting standards for lease accounting and the accounting entries for both the lessor and the lessee. A comparison between a capital lease and operating lease is provided so that the financial statement impact of the accounting standard can be discussed.

Describes decision analysis, a systemic approach for analyzing decision problems. A running example illustrates problem structuring (decision trees), probability assessment and endpoint evaluation, folding back the tree as a method of analysis, and sensitivity analysis.

Thoughts on choosing teaching methods and the advantages of the case method for achieving the objectives of a survey course in accounting. Criteria for selecting or preparing good cases, developing a course outline, and for evaluating student and teacher performance.