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      • November 1991 (Revised August 1994)
      • Background Note

      Relevant Costs and Revenues

      By: Arthur Schleifer Jr.
      Develops the idea that the relevance of costs and revenues depends on what decisions are under consideration. Revenues and costs are relevant if they would be different under one decision choice than under the other. Teaching purpose: Basic background material for... View Details
      Keywords: Decision Choices and Conditions; Cost; Revenue; Framework; Managerial Roles; Risk and Uncertainty
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      Schleifer, Arthur, Jr. "Relevant Costs and Revenues." Harvard Business School Background Note 892-010, November 1991. (Revised August 1994.)
      • October 1991 (Revised June 1996)
      • Case

      Lotus MarketPlace: Households

      By: Lynn S. Paine
      Managers at Lotus and Equifax must decide what to do about their new jointly developed database and software product Lotus MarketPlace which has been criticized as a threat to individual privacy. The Product, which would allow small businesses to buy targeting mail... View Details
      Keywords: Information; Business or Company Management; Rights; Ethics; Marketing Communications; Applications and Software; Product Marketing; Information Technology Industry
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      Paine, Lynn S. "Lotus MarketPlace: Households." Harvard Business School Case 392-026, October 1991. (Revised June 1996.)
      • July 1991 (Revised March 1992)
      • Background Note

      Integrity and Management

      By: Joseph L. Badaracco
      Describes the role that issues of personal integrity play in managers' decisions. Defines personal integrity, the factors that influence it, the situations in which it becomes particularly relevant to company decisions, and ways of overcoming the blind spots that can... View Details
      Keywords: Decisions; Moral Sensibility; Planning; Situation or Environment; Trust; Value
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      Badaracco, Joseph L. "Integrity and Management." Harvard Business School Background Note 392-005, July 1991. (Revised March 1992.)
      • spring 1991
      • Article

      Breaking the Cycle of Failure in Services

      By: Leonard A. Schlesinger and James Heskett
      Most managers recognize that good service is a direct result of having effective, productive people in customer contact positions. However, most service companies perpetuate a cycle of failure by tolerating high turnover and expecting employee dissatisfaction. This... View Details
      Keywords: Goals and Objectives; Service Delivery; Success; Failure; Management Skills; Service Industry
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      Schlesinger, Leonard A., and James Heskett. "Breaking the Cycle of Failure in Services." MIT Sloan Management Review 32, no. 3 (spring 1991): 17–28.
      • September 1990
      • Article

      Competition on Many Fronts: A Stackelberg Signaling Equilibrium

      By: Jerry R. Green and Jean-Jacques Laffont
      An economic agent, the incumbent, is operating in many environments at the same time. These may be locations, markets, or specific activities. He is informed of the particular conditions relevant to each situation. His action in each case is observable by another... View Details
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      Green, Jerry R., and Jean-Jacques Laffont. "Competition on Many Fronts: A Stackelberg Signaling Equilibrium." Games and Economic Behavior 2, no. 3 (September 1990): 247–272.
      • July 1990 (Revised August 1994)
      • Supplement

      U.S. Auto Industry: Scenarios and Choices for the 1990s, Supplement

      By: Malcolm S. Salter
      Provides relevant back-up data for the required scenario writing exercise. View Details
      Keywords: Auto Industry; United States
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      Salter, Malcolm S. "U.S. Auto Industry: Scenarios and Choices for the 1990s, Supplement." Harvard Business School Supplement 391-002, July 1990. (Revised August 1994.)
      • June 1990 (Revised January 1993)
      • Case

      Dynatronics, Inc. (Abridged)

      By: Thomas R. Piper
      Provides an opportunity to evaluate an investment in a new product line in strategic, competitive, organizational, and economic terms. The economic analysis involves an estimation of the relevant cash flows and discounting them at an appropriate hurdle rate. View Details
      Keywords: Product; Forecasting and Prediction; Investment; Capital Budgeting
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      Piper, Thomas R. "Dynatronics, Inc. (Abridged)." Harvard Business School Case 290-064, June 1990. (Revised January 1993.)
      • April 1989
      • Case

      Norton Auto Supply

      By: Janice H. Hammond
      Describes a multiechelon distribution system for the distribution of automobile spare parts. An analyst has been hired by the Norton Auto Supply Co. to improve the company's inventory planning and control techniques. Includes demand, cost, weight, and supplier lead... View Details
      Keywords: Business or Company Management; Operations; Distribution Channels; Management Practices and Processes; Management; Strategy; Industrial Products Industry; Auto Industry
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      Hammond, Janice H. "Norton Auto Supply." Harvard Business School Case 689-084, April 1989.
      • July 1988 (Revised October 1992)
      • Exercise

      Sellars' Market

      By: David E. Bell
      A shop owner has limited shelf space for display of impulse purchase products near the cash register. He must select only nine to display. Exercise shows the relevance of opportunity cost or resource pricing. By setting an appropriate charge for the shelf space the... View Details
      Keywords: Marketing
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      Bell, David E. "Sellars' Market." Harvard Business School Exercise 189-001, July 1988. (Revised October 1992.)
      • July 1988
      • Article

      Relevant Costs, Congestion and Stochasticity in Production Environments

      By: R. Banker, S. Datar and S. Kekre
      Keywords: Cost; Production
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      Banker, R., S. Datar, and S. Kekre. "Relevant Costs, Congestion and Stochasticity in Production Environments." Journal of Accounting & Economics 10, no. 3 (July 1988): 171–197.
      • 1987
      • Chapter

      Regaining Relevance

      By: Robert S. Kaplan
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      Kaplan, Robert S. "Regaining Relevance." In Cost Accounting, Robotics, and the New Manufacturing Environment, edited by Robert Capettini and Donald K. Clancy. Sarasota, FL: American Accounting Association, 1987.
      • 1987
      • Book

      Relevance Lost: The Rise and Fall of Management Accounting

      By: Robert S. Kaplan and H. Thomas Johnson
      Keywords: Accounting; Management
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      Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
      • July 1985 (Revised March 1994)
      • Background Note

      Exposure and Hedging

      By: David E. Bell
      Describes the concept of exposure; the dependence of a goal on an uncertain external event. Describes in detail how hedges may be constructed to eliminate exposure, including the algebra of cross-hedging and hedge ratios. The relevance of regression analysis is... View Details
      Keywords: Mathematical Methods; Finance
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      Bell, David E. "Exposure and Hedging." Harvard Business School Background Note 186-036, July 1985. (Revised March 1994.)
      • June 1984 (Revised March 1993)
      • Background Note

      Securities Law and Public Offerings

      By: Howard H. Stevenson and Michael J. Roberts
      Describes the relevant securities laws which pertain to the public offering of securities, as well as the business issues and process of a public offering. View Details
      Keywords: Laws and Statutes; Capital Markets; Initial Public Offering; Public Administration Industry
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      Stevenson, Howard H., and Michael J. Roberts. "Securities Law and Public Offerings." Harvard Business School Background Note 384-165, June 1984. (Revised March 1993.)
      • February 1981 (Revised June 1993)
      • Case

      Harris Seafoods, Inc.

      By: William E. Fruhan Jr. and William A. Sahlman
      Presents data relevant to a major capital expenditure--the construction of a shrimp plant. Designed to test student's ability to identify relevant cash flows, to estimate the cost of capital, and to decide whether or not to invest. View Details
      Keywords: Decision Making; Cash Flow; Cost of Capital; Factories, Labs, and Plants; Food and Beverage Industry; Agriculture and Agribusiness Industry
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      Fruhan, William E., Jr., and William A. Sahlman. "Harris Seafoods, Inc." Harvard Business School Case 281-054, February 1981. (Revised June 1993.)
      • January 1980 (Revised August 1985)
      • Case

      Cumberland Metal Industries: Engineered Products Division--1980

      By: Benson P. Shapiro
      Cumberland Metal Industries has developed a new product to help contractors drive piles faster. They are trying to decide how to price it. Provides substantial information on the industry, competition, etc. Students must decide what factors are relevant in making an... View Details
      Keywords: Price; Information; Marketing Channels; Distribution Channels; Product Development; Consumer Products Industry
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      Shapiro, Benson P. "Cumberland Metal Industries: Engineered Products Division--1980." Harvard Business School Case 580-104, January 1980. (Revised August 1985.)
      • 1978
      • Article

      Perceptions of Unfair Marketing Practices: Consumerism Implications

      By: Gerald Zaltman, Rajendra K. Srivastava and Rohit Deshpandé
      Previous research in complaint behavior has ignored the perception of unfair marketing practices as an explanatory variable. Perceptions of unfair marketing practices are related to consumer complaint behavior, although differentially related across different ages.... View Details
      Keywords: Ethics; Consumer Behavior; Marketing
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      Zaltman, Gerald, Rajendra K. Srivastava, and Rohit Deshpandé. "Perceptions of Unfair Marketing Practices: Consumerism Implications." Advances in Consumer Research 5 (1978): 247–253.
      • September 1976
      • Case

      Del Norte Paper Co. (A)

      By: William A. Sahlman
      Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details
      Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit
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      Sahlman, William A. "Del Norte Paper Co. (A)." Harvard Business School Case 177-034, September 1976.
      • 1975
      • Working Paper

      Information, Efficiency and Equilibrium

      By: Jerry R. Green
      When economic agents receive information over time concerning future events it is likely that prices for commodities whose value is influenced by these events will fluctuate in response to changes in the state of knowledge. If such events occur periodically,... View Details
      Keywords: Economics; Supply and Industry; Price
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      Green, Jerry R. "Information, Efficiency and Equilibrium." Harvard Institute of Economic Research Discussion Paper, No. 284, December 1975.
      • Article

      A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation

      By: Judith Stroehle, Ali Aslan Gümüşay, Laura Marie Edinger-Schons, Amyn Vogel, Alnoor Ebrahim, Andreas Rasche, Andrew King, Ken Pucker, Richard Barker, Juliane Reinecke, Giovanna Michelon, Stuart Cooper, Dror Etzion, Karim Harji, Marya Besharov, Colin Mayer, Nien-hê Hsieh and Emma van den Terrell
      The assignment of monetary values to a company's impact on society and the natural environment promises much. At the same time, this endeavor would benefit from addressing three prior ethical considerations: 1) determining responsibility to clarify attribution of... View Details
      Keywords: ESG; Social Impact; Impact Accounting; Corporate Responsibility; Impact Measurement; Corporate Social Responsibility and Impact; Ethics; Valuation; Corporate Accountability
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      Stroehle, Judith, Ali Aslan Gümüşay, Laura Marie Edinger-Schons, Amyn Vogel, Alnoor Ebrahim, Andreas Rasche, Andrew King, Ken Pucker, Richard Barker, Juliane Reinecke, Giovanna Michelon, Stuart Cooper, Dror Etzion, Karim Harji, Marya Besharov, Colin Mayer, Nien-hê Hsieh, and Emma van den Terrell. "A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation." Journal of Management Inquiry (in press). (Curated dialog contribution by Nien-hê Hsieh and Emma van den Terrell titled “Ethical Issues for Impact Measurement and Valuation: Responsibility, Relevance, and Reform,” pp. 12–13.)
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