Publications

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June 1990 (Revised October 1991)
Supplement

Lake Pleasant Bodies Case (B)

By: Joseph L. Badaracco Jr.

Describes how the attorney resolved the dilemma he faced, the reasons for his decision, and the consequences he suffered. Displays vividly the personal toll that moral conflicts can create for professionals with role obligations. View Details

Keywords: Decisions; Moral Sensibility; Managerial Roles; Outcome or Result; Problems and Challenges

2013
Working Paper

Improving Store Liquidation

By: Nathan Craig and Ananth Raman

Store liquidation is the time-constrained divestment of retail outlets through an in-store sale of inventory. The retail industry depends extensively on store liquidation, not only as a means for investors to recover capital from failed ventures, but also to allow... View Details

Keywords: Business Exit or Shutdown; Financial Condition; Operations; Retail Industry

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November 1990 (Revised February 1991)
Case

Commonwealth Blood Transfusion Service

For the first time, the Commonwealth Blood Transfusion Service (CBTS) has to determine product costs for the output of its plasma fractionation center. The motivation for determining product costs is political in nature. Therefore, the CBTS has to find a way to report... View Details

Keywords: Product; Cost; Health Care and Treatment; Health Industry

April 2000
Background Note

Market Failures

By: Bharat N. Anand, Tarun Khanna and Jan W. Rivkin

Examines the role of transaction costs in impeding the functioning of markets and shows how the concept of transaction costs sheds light on a broad range of issues in strategy. View Details

Keywords: Competitive Strategy; Competition; Corporate Strategy; Cost; Market Transactions; Industry Clusters; Failure; Internet

Research Summary

Overview

Ovul Sezer focuses on the study of self-presentation and examines how people intuitively attempt to manage impressions of others. Her work examines both the actors and their motives underlying their self-presentation attempts, and consequences of such behavior. View Details

October 2001 (Revised March 2002)
Case

Bluefin Robotics

By: Joseph B. Lassiter III and David Kiron

Concentrates on the consequences of the choice of corporate partners on the growth alternatives available to a new company, in a new industry, based on a new technology. View Details

Keywords: Business Startups; Partners and Partnerships; Markets; Growth and Development Strategy; Technological Innovation

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December 2012
Background Note

Jefferson County: Specific Swap Detail

Jefferson County, Alabama, faces an EPA mandate requiring sewer system upgrades. How will they finance the upgrades? What consequences will follow? View Details

Keywords: Local Government; Political Process; Bankruptcy; Debt Management; Financial Planning; Financial Management; Urban Development; City; Infrastructure; Government and Politics; Alabama

November 1984 (Revised March 1999)
Case

Mayers Tap, Inc. (B)

Mayers Tap, Inc. has decided to redesign its cost system. In this case, the budgeted costs have to be allocated to the machine level. The teaching objective is to demonstrate two-stage allocation and the sensitivity of cost data to allocation base selection. View Details

Keywords: Cost Accounting; Management Systems

February 23, 2022
Article

Can WEB3 Bring Back Competition to Digital Platforms?

By: Christian Catalini and Scott Duke Kominers

Like the early Internet, blockchain and Web3 applications promise a new wave of decentralization and competition—yet at the same time, it is unclear which of the dynamics that drove concentration in online platforms and services will remain in force under the Web3... View Details

Keywords: Web3; Blockchain; Interoperability; Internet and the Web; Technological Innovation; Competition; Digital Platforms

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September 1996 (Revised September 2004)
Case

Monterrey Manufacturing Company

By: William J. Bruns Jr.

A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income. View Details

Keywords: Cost Accounting; Business Earnings; Cash Flow; Sales; Budgets and Budgeting; Manufacturing Industry

05 Dec 2005
What Do You Think?

Is Growth Good?

just economic. But does this translate to the global economy? Benjamin Friedman, as the result of an examination of the economic and social histories of the United States, Britain, France, Germany, and a... View Details

Keywords: by James Heskett

21 May 2012
Research & Ideas

OSHA Inspections: Protecting Employees or Killing Jobs?

gain access to workers' compensation data. Because the data were collected at the company level, the researchers limited their analysis to firms with only one plant, where the effects of an inspection on injury rates and View Details

Keywords: by Michael Blanding

29 May 2008
Working Paper Summaries

Some Neglected Axioms in Fair Division

Keywords: by John W. Pratt

April 1996 (Revised April 1996)
Case

Activity-Based Management at Stream International

By: Robert S. Kaplan and Norman Klein

Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details

Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana

October 2016 (Revised January 2017)
Background Note

The U.S. Health Club Industry, 2005–2016

By: John R. Wells and Gabriel Ellsworth

In 2015, the U.S. health-club industry generated revenues of $25.8 billion, up from $14.8 billion in 2004. Members of health clubs accounted for 17% of the population, up from 14%. The number of clubs had grown from 26,830 in 2004 to 36,180. In the process, the list of... View Details

July 2004 (Revised August 2004)
Case

Superior Manufacturing Company

By: David F. Hawkins, James W. Culliton and Jacob Cohen

Management must extract relevant cost data from the company's cost accounting system for product line decisions. A rewritten version of an earlier case. View Details

Keywords: Cost Accounting; Product Development; Manufacturing Industry

July – August 1985
Article

How Information Gives You Competitive Advantage

By: Michael E. Porter and Victor A. Millar

The information revolution is sweeping through our economy. No company can escape its effects. Dramatic reductions in the cost of obtaining, processing, and transmitting information are changing the way we do business. View Details

Keywords: Information; Competitive Advantage

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09 Oct 2017
Working Paper Summaries

Marry Rich, Poor Girl: Investigating the Effects of Sex Selection on Intrahousehold Outcomes in India

Keywords: by Reshmaan Hussam

March 1993
Supplement

Eastwind Trading Company (B)

By: Howard H. Stevenson

Describes the aftermath of the (A) case. Describes the actions taken and the possible consequences for the company and its principals. Also describes the principals' attitudes at this point. A rewritten version of an earlier case. View Details

Keywords: Business Startups; Finance; Management; Opportunities