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  • All HBS Web  (3,590)
    • People  (9)
    • News  (581)
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    • Events  (14)
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  • March 2006
  • Teaching Note

Restating Revenues and Earnings at INVESTools Inc. (TN) (A), (B),(C) and (D)

By: Michael D. Kimbrough and F. Warren McFarlan
Keywords: Earnings Management; Revenue; Financial Services Industry
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Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools Inc. (TN) (A), (B),(C) and (D)." Harvard Business School Teaching Note 106-066, March 2006.
  • January 2018
  • Case

Partners In Health: Costing Primary Care in Haiti

By: Robert S. Kaplan and Mahek A. Shah
Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources... View Details
Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti
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Kaplan, Robert S., and Mahek A. Shah. "Partners In Health: Costing Primary Care in Haiti." Harvard Business School Case 118-051, January 2018.
  • 01 Sep 2011
  • News

Water for Life

Communities, became our main vehicle to address poor families’ need for a clean and affordable water supply as well as proper sanitation. Since its launch in 1998, the TPSB program has benefited more than 1.7 million people, accounting... View Details
Keywords: Waste Management and Remediation Services; Waste Management and Remediation Services; Waste Management and Remediation Services; Waste Management and Remediation Services
  • July 1990 (Revised October 1997)
  • Case

Siemens Electric Motor Works (A) (Abridged)

By: Robert S. Kaplan
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
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Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
  • September 1953 (Revised December 2012)
  • Case

Bramos Printing Company

A printing company, founded in 2000 as a one-man-job printing firm, is experiencing rapid growth together with a move and modernization of its facilities. Presents a problem in depreciation. View Details
Keywords: Growth Management; Business Growth and Maturation; Accounting; Service Industry
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Anthony, Robert N. "Bramos Printing Company." Harvard Business School Case 154-001, September 1953. (Revised December 2012.)
  • 03 Dec 2018
  • Research & Ideas

How Companies Can Increase Market Rewards for Sustainability Efforts

flavijus For the first time, a link has been drawn between public sentiment about a company’s sustainability practices and how that company is valued in the market. The results are important both for investors searching for under-valued, socially responsible companies,... View Details
Keywords: by Rachel Layne
  • 05 Sep 2000
  • What Do You Think?

Whither the Information Economy?

'75)Mercer Management Consulting As if that wasn't enough, he asserted that information, in part because of these characteristics, is diffusive and hard to contain, especially that containing high proprietary value. Any number of people... View Details
Keywords: by James Heskett
  • September 2005 (Revised January 2006)
  • Supplement

Restating Revenues and Earnings at INVESTools, Inc. (B)

By: Michael D. Kimbrough and F. Warren McFarlan
Keywords: Earnings Management; Revenue; Financial Services Industry
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Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (B)." Harvard Business School Supplement 106-010, September 2005. (Revised January 2006.)
  • September 2005 (Revised January 2006)
  • Supplement

Restating Revenues and Earnings at INVESTools, Inc. (D)

By: Michael D. Kimbrough and F. Warren McFarlan
Keywords: Earnings Management; Revenue; Financial Services Industry
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Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (D)." Harvard Business School Supplement 106-013, September 2005. (Revised January 2006.)
  • July 2000
  • Case

Aerospace Technologies, Inc.

By: Paul M. Healy and Jacob Cohen
Ben Galil's privately held engineering consulting firm represents aerospace products manufacturers in Israeli government biddings. The company incurs expenses for years before getting paid. This case deals with the alternative methods for booking revenues and expenses... View Details
Keywords: Accrual Accounting; Accounting; Revenue; Cost; Business or Company Management; Profit; Engineering; Bids and Bidding; Government and Politics; Private Ownership; Consulting Industry; Israel
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Healy, Paul M., and Jacob Cohen. "Aerospace Technologies, Inc." Harvard Business School Case 101-003, July 2000.
  • April 2016 (Revised May 2016)
  • Case

Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand
The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel,... View Details
Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti
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Kaplan, Robert S., Bipin Mistry, and Karla Bertrand. "Hôpital Universitaire de Mirebalais, Partners In Health in Haiti." Harvard Business School Case 116-041, April 2016. (Revised May 2016.)
  • January 2023
  • Supplement

Organizational Climate Transition Risk Model

By: George Serafeim and Benjamin Maletta
Keywords: Risk Assessment; Opportunities; Environmental Sustainability; Transition; Carbon Footprint; Business Analysis; Valuation; Climate Change
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Serafeim, George, and Benjamin Maletta. "Organizational Climate Transition Risk Model." Harvard Business School Spreadsheet Supplement 123-707, January 2023.
  • 01 Mar 2009
  • News

Where Are They Now?

taught the first-year MBA course in management accounting and later a second-year elective in management control systems. He also taught in a variety of Executive Education... View Details
Keywords: Margie Kelley; Colleges, Universities, and Professional Schools; Educational Services
  • March 1, 2021
  • Article

Transitioning to Clean Energy Transportation Services: Life-cycle Cost Analysis for Vehicle Fleets

By: Stephen Comello, Gunther Glenk and Stefan Reichelstein
Comprehensive global decarbonization requires that transportation services cease to rely on fossil fuels for power generation. This paper develops a generic, time-driven life-cycle cost model for mobility services to address two closely related questions central to the... View Details
Keywords: Decarbonization; Electric Vehicles; Renewable Energy; Biofuel; Carbon Emissions; Mobility; Batteries; Energy; Environmental Management; Environmental Accounting; Transportation; Operations; Management; Sustainable Cities; Decision Making; Investment; Energy Industry; Transportation Industry; Utilities Industry; Motorcycle Industry; Auto Industry; Consulting Industry; Industrial Products Industry; Manufacturing Industry; Europe; North America; South America; Africa; Asia
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Comello, Stephen, Gunther Glenk, and Stefan Reichelstein. "Transitioning to Clean Energy Transportation Services: Life-cycle Cost Analysis for Vehicle Fleets." Art. 116408. Applied Energy 285 (March 1, 2021).
  • 01 Sep 2005
  • News

London Forum Highlights the Best of HBS

The 2005 HBS Global Leadership Forum in London proved to be a unique experience in ways that were planned — and even in some that were not — for nearly 600 alumni, faculty, and guests. By day, alumni listened to and learned from outstanding HBS faculty, government... View Details
Keywords: Roger Thompson; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training
  • July 1989 (Revised April 2001)
  • Case

Kanthal (A)

By: Robert S. Kaplan
Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
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Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
  • 10 Oct 2017
  • News

Risk and Rewards

Adebayo Ogunlesi (MBA 1979) is chairman and managing partner of Global Infrastructure Partners. In this interview he talks about the rewards of taking risks on unexpected opportunities. “People often ask me, ‘What is the best advice you... View Details
  • 01 Mar 2008
  • News

An American Odyssey

He’s got a superhero’s name, and he’s shining a light on enduring wrongs here at home while confronting challenges in the Third World as well. Meet Richard America, who sees policy analysis and quality management as keys to development... View Details
Keywords: Garry Emmons; Lawrence Fouraker; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training
  • 01 Dec 2013
  • News

Faculty Books

grading standards? Associate Professor Francesca Gino and colleagues investigate the phenomenon of the "fundamental attribution error." The Case for Combating Climate Change with Nuclear Power and Fracking Senator John Heinz Professor of View Details
  • March 2011 (Revised March 2014)
  • Case

The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)

By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and... View Details
Keywords: International Accounting; Emerging Markets; Financial Reporting; Global Strategy; Fair Value Accounting; Corporate Governance; Standards; Adoption; Growth and Development Strategy
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Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)." Harvard Business School Case 111-084, March 2011. (Revised March 2014.)
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