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A company that has a fleet of food trucks serving Thai food has issued bonds twice since its incorporation. Because the company has reached a level of maturity and is in the sixth year of operations, it is able to recall a portion of one of the bonds. The other bonds mature. Students are asked to record the transactions related to these bonds.

As a result of increased concern about common food allergens, a small ice cream manufacturer that sources its cream from local farms has decided to create a secondary manufacturing facility that can guarantee its products to be nut-free. A large investment is required in asset investment and regulatory compliance. The case centres around the bond financing associated with pursuing this expansion opportunity.

A large, well-established telecommunications company headquartered in Vancouver, British Columbia, has decided to begin an overhaul of its infrastructure, beginning with a small pilot project. The case centres around the bonds used to finance this project, the short-term investments made with portions of the bond proceeds, and the company's outstanding common shares.

Financial accounting entries must be made for a small Canadian oil and gas exploration and drilling company headquartered in Edmonton, Alberta, for a project in northern Saskatchewan.

Two-party, multi-issue negotiation between lawyers for a divorcing couple over the terms of the divorce, including alimony, child support, and income tax issues. Bill and Ellen Ellsworth are in the midst of a heated divorce. Mrs. Ellsworth instituted a divorce on the grounds of physical and mental cruelty. Her attorney will meet with Mr. Ellsworth's attorney to try to settle out-of-court. The issues with which both sides are primarily concerned are those of alimony, child support, medical insurance, ownership of family residence, custody of the children and visitation rights, division of securities and savings, and legal costs. Both parties want a divorce. This case can be set up as a one-on-one or a two-on-two team negotiation. It is sufficiently complex to make teams worthwhile. Usually used toward the end of a negotiation training course, this case requires extensive preparation and involves a moderate amount of income tax law.

Two-party, multi-issue negotiation between lawyers for a divorcing couple over the terms of the divorce, including alimony, child support, and income tax issues. Bill and Ellen Ellsworth are in the midst of a heated divorce. Mrs. Ellsworth instituted a divorce on the grounds of physical and mental cruelty. Her attorney will meet with Mr. Ellsworth's attorney to try to settle out-of-court. The issues with which both sides are primarily concerned are those of alimony, child support, medical insurance, ownership of family residence, custody of the children and visitation rights, division of securities and savings, and legal costs. Both parties want a divorce. This case can be set up as a one-on-one or a two-on-two team negotiation. It is sufficiently complex to make teams worthwhile. Usually used toward the end of a negotiation training course, this case requires extensive preparation and involves a moderate amount of income tax law.

Provides background information for a negotiations exercise in which students will represent either Keurig, a startup that has developed an innovative "portion pack" coffee brewing solution, or Green Mountain Coffee Roasters (GMCR), a fast-growing premium coffee roaster interested in licensing Keurig's technology. The negotiation will determine the royalty to be paid to Keurig by GMCR, who will bear capital expenditures, and whether GMCR secures exclusive distribution rights to Keurig's system.

Case provides confidential information for students assuming the role of senior executives of Keurig, a startup that has developed an innovative "portion pack" coffee brewing solution, in a negotiation to license technology to Green Mountain Coffee Roasters (GMCR). The negotiation will determine the royalty to be paid to Keurig by GMCR, who will bear capital expenditures, and determine whether GMCR secures exclusive distribution rights to Keurig's system.

Case provides confidential information for students assuming the role of Green Mountain Coffee Roasters (GMCR) senior executives in a negotiation to license technology from Keurig, a startup that has developed an innovative "portion pack" coffee brewing solution. The negotiation will determine the royalty to be paid to Keurig by GMCR, who will bear capital expenditures, and determine whether GMCR secures exclusive distribution rights to Keurig's system.

No abstract available.

These exercises, designed for use in a spreadsheet modeling pre-matriculation course, provide a baseline education in spreadsheet modeling and Microsoft Excel to incoming MBA students who have not had extensive modeling experience or exposure to Excel.

In 2006, Norway's Ministry of Finance announced it would exclude Wal-Mart Stores Inc. from its government pension fund, citing the company's "serious/systematic violations of human rights and labor rights." Norway's fund, one of the largest sovereign pension funds, owned more than 6 million Wal-Mart shares at the time, as well as 8 million shares of Wal-Mart de Mexico, all of which it divested. This case teaches students about the complex issues raised by socially responsible investing, such as the merits of taking an activist approach, the responsibility of corporations for actions of its suppliers, and the difficulties of obtaining cost-efficient information.

Jonathan Day, a recent MBA, is tasked with evaluating tax efficient divestitures for his company. Through his perspective, this case provides an overview of taxable and tax-free structures for corporate divestitures. Students will then analyze Disney's sale of ABC Radio, its portfolio of radio stations, to Citadel Broadcasting Corporation using a tax-free structure known as the reverse Morris Trust, and the tax advantages and financial ramifications of the ABC Radio sale for Disney, Disney's shareholders, and Citadel.

This two-party negotiation exercise features a real-life dispute between Merck and Johnson & Johnson regarding European distribution rights to two highly lucrative drugs.

This two-party negotiation exercise features a real-life dispute between Merck and Johnson & Johnson regarding European distribution rights to two highly lucrative drugs.

Supplements Remicade/Simponi: Confidential Instructions for Johnson & Johnson and Remicade/Simponi: Confidential Instructions for Merck.

This exercise reviews depreciaton of fixed assets. It covers double-declining balance method, units-of-output, straight-line depreciation, trade-ins and depreciating pooled assets, and it emphasizes the principle of depreciating assets according to their use.

The Reinsurance Negotiation case is a fictional three-party negotiation between a primary insurer and two reinsurers. The case is appropriate for use in a wide variety of courses, including Financial Institutions, Negotiations, and courses related to the Insurance and Reinsurance industry. This Teaching Note emphasizes the key learning points that are most relevant to a course on financial institutions, while also examining several key elements of negotiation strategy.

The Reinsurance Negotiation case is a fictional three-party negotiation between a primary insurer and two reinsurers. The case is appropriate for use in a wide variety of courses, including Financial Institutions, Negotiations, and courses related to the Insurance and Reinsurance industry. This Teaching Note emphasizes the key learning points that are most relevant to a course on financial institutions, while also examining several key elements of negotiation strategy.