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  • 07 Jun 2016
  • First Look

June 7, 2016

Apple and government authorities from accessing data stored on the device. Law enforcement officials warned that the encryption hindered investigations for criminal cases and international terrorism and called on Apple to build a... View Details
Keywords: Sean Silverthorne
  • 18 Jul 2005
  • Research & Ideas

Identify Emerging Market Opportunities

if the government is subject to oversight, and whether bureaucrats and politicians are independent from one another. Companies should gauge the level of actual trust among the populace as opposed to enforced trust. For instance, if people... View Details
Keywords: by Tarun Khanna, Krishna G. Palepu & Jayant Sinha
  • 10 Dec 2013
  • First Look

First Look: December 10

affiliate marketing programs in which merchants oversee thousands of affiliates they have never met. Some merchants hire specialist outside advisors to set and enforce policies for affiliates, while other merchants ask their ordinary... View Details
Keywords: Sean Silverthorne
  • 18 Dec 2007
  • First Look

First Look: December 18, 2007

increases repayment rates, as borrowers anticipate that a good credit record improves their access to credit. This incentive effect of information sharing is substantial when repayment is not third party enforceable and lending is... View Details
Keywords: Martha Lagace
  • 09 Jul 2001
  • Research & Ideas

Does Misery Love Companies? How Social Performance Pays Off

(1998) compiled a list of forty-seven such initiatives; more recently, Business for Social Responsibility, a national business association, prepared a document in 2000 that compares and contrasts eight of these standards (http://www.bsr.org/resourcecenter). Lacking... View Details
Keywords: by Joshua D. Margolis & James P. Walsh
  • 20 Nov 2012
  • First Look

First Look: November 20

their increased tendency to behave fairly. Read the paper: http://www.people.hbs.edu/mnorton/shaw et al.pdf Robust Enforcement Should Complement Voluntary Regulation Authors:Jodi L. Short and Michael W. Toffel Publication:Georgetown... View Details
Keywords: Sean Silverthorne
  • 21 Nov 2005
  • Research & Ideas

Making Credibility Your Strongest Asset

required the Patriots to play in the stadium through 2001. Most real-estate investors wouldn't have cared about that latter clause; they would value the lease for its guaranteed rent, regardless of where the team actually played. But Kraft had his eye on eventually... View Details
Keywords: by Michael Wheeler
  • 24 Oct 2005
  • Research & Ideas

IPR: Protecting Your Technology Transfers

patent protection. Improvement in the enforcement of patent rights. Improvement in the administration of the patent system. On paper, fifteen of the sixteen countries we studied improved IPR along at least four of the five dimensions. In... View Details
Keywords: by Cynthia Churchwell
  • 07 Oct 2013
  • Research & Ideas

The Case for Combating Climate Change with Nuclear Power and Fracking

political process allows these taxes—or subsidies—to be hidden in rules, regulations, and foreign policy decisions. "The resulting market prices for energy should be enforced in international trade with border tariffs," Lassiter... View Details
Keywords: by Carmen Nobel; Energy; Utilities
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

pronounced in banks, and with higher pre-adoption information asymmetry, consistent with investors expecting net information quality benefits from IFRS adoption. We also find that the reaction is less positive for firms domiciled in code law countries, consistent with... View Details
  • 29 Sep 2003
  • Research & Ideas

Why Managing Innovation is Like Theater

likelihood of valuable outcomes. However, the methods you'll use will differ from, and sometimes conflict with, methods that work when you do know where you're going. There is an increasingly important category of work—knowledge work—that you can best manage by not... View Details
Keywords: by Rob Austin & Lee Devin
  • June 1984 (Revised July 2005)
  • Case

Commissioner v. Duberstein

By: Henry B. Reiling
In two cases consolidated for decision, the Court articulates the tests to be used when deciding whether an item is income or a gift and therefore, not income. Both cases are colorful. The first involves the unsolicited receipt of a Cadillac. The second involves... View Details
Keywords: Law Enforcement; Decisions; Taxation
Citation
Educators
Purchase
Related
Reiling, Henry B. "Commissioner v. Duberstein." Harvard Business School Case 284-074, June 1984. (Revised July 2005.)
  • 17 Nov 2020
  • In Practice

How Retailers Can Thrive in a Shopping Season Like No Other

online will likely worry about receiving gifts on time. Training staff to enforce rapidly changing health guidelines and diffuse tension with customers who don’t comply mask-wearing regulations will also be critical to keeping the peace... View Details
Keywords: by Danielle Kost; Retail
  • 15 Mar 2011
  • First Look

First Look: March 15

China) in multilateral negotiations, notably in the World Trade Organization's Doha Round. Yet Brazil's actions to enforce a compulsory license of a patented therapy for HIV/AIDS and its victory in a longstanding WTO dispute with the... View Details
Keywords: Sean Silverthorne
  • 06 Apr 2010
  • First Look

First Look: April 6

rights and efficient debt enforcement mitigate the effect of excess control rights on loan spreads. Taken together, our results suggest that potential tunneling and other moral hazard activities by large shareholders are facilitated by... View Details
Keywords: Martha Lagace
  • 14 Jun 2016
  • First Look

June 14, 2016

by leading multifaceted lives themselves. They can reward employees for the quality and results of their work rather than the time put into it. And they can enforce reasonable work hours, require vacations, and take other steps to protect... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2010
  • First Look

First Look: March 16

authority. This three-level structure closely parallels that of all organized team sports. The play on the field is like the markets of capitalism, and the actions of the players are regulated by referees who enforce a set of rules... View Details
Keywords: Martha Lagace
  • 03 Jan 2017
  • First Look

January 3, 2017

https://cb.hbsp.harvard.edu/cbmp/product/117113-PDF-ENG Harvard Business School Case 117-114 Management Control Systems Module 14: Managing Strategic Risk This module reading provides an overview of the business conduct boundaries, strategic boundaries, and internal... View Details
Keywords: Carmen Nobel
  • 29 Mar 2016
  • First Look

March 29, 2016

metrics, relying on independent auditors, and attempting to enforce compliance. Is this a plausible path forward? This note summarizes work in history, political science, and economics—drawing particularly on the work of Eleanor Ostrom—to... View Details
Keywords: Sean Silverthorne
  • 08 Apr 2014
  • First Look

First Look: April 8

enforce policies for affiliates, while other merchants ask their ordinary marketing staff to perform these functions. For clear violations of applicable rules, we find that outside specialists are most effective at excluding the... View Details
Keywords: Sean Silverthorne
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