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  • December 1999 (Revised December 2010)
  • Background Note

Accounting for Income Taxes

By: David F. Hawkins
Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements. View Details
Keywords: Financial Statements; Taxation; Standards
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Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.)
  • April 2025 (Revised April 2025)
  • Case

Paul Weiss: Fighting or Negotiating with POTUS

By: Eugene Soltes and Anthea Brady
In early 2025, Paul Weiss Chairman Brad Karp weighed how to respond to an Executive Order from President Trump that could threaten the financial livelihood of his law firm. Paul Weiss and Karp had to decide to mount a legal fight or negotiate with the White House. The... View Details
Keywords: Federal Government; Decision Making; Law; Mission and Purpose; Negotiation; Business and Government Relations; Legal Services Industry; United States
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Soltes, Eugene, and Anthea Brady. "Paul Weiss: Fighting or Negotiating with POTUS." Harvard Business School Case 125-098, April 2025. (Revised April 2025.)
  • November 2010 (Revised January 2011)
  • Case

The Tzu Chi Foundation's China Relief Mission

By: Herman B. Leonard and YiKwan Chu
Tzu Chi is one of the largest charities in Taiwan, and one of the swiftest and most effective relief organizations internationally. Rooted in the value of compassion, the organization has many unusual operating features -- including having no long term plan. This case... View Details
Keywords: Leadership; Crisis Management; Service Delivery; Mission and Purpose; Religion; Natural Disasters; Nonprofit Organizations; Welfare; China; Taiwan
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Leonard, Herman B., and YiKwan Chu. "The Tzu Chi Foundation's China Relief Mission." Harvard Business School Case 311-015, November 2010. (Revised January 2011.)
  • 02 May 2017
  • First Look

First Look at New Research: May 2, 2017

two new measures of bank productivity: one focused on deposit-taking productivity and one focused on asset productivity. We then use these measures to evaluate the... View Details
Keywords: Carmen Nobel
  • 28 Jun 2016
  • First Look

June 28, 2016

increased resource utilization (i.e., longer average length of stay) for both minor and major teaching hospitals, relative to a control group of non-teaching hospitals. We find limited evidence View Details
Keywords: Sean Silverthorne
  • March 2021 (Revised January 2024)
  • Case

Ayn Rand: Changing the World

By: Robert Simons and Max Saffer
This case traces the life of Ayn Rand from Russia to Hollywood to New York City. The case describes how Rand fled communist Russia and, in reaction to the deprivations she experienced under communism, developed a philosophy idealizing free will and personal... View Details
Keywords: Writing; Values and Beliefs; Economic Systems; Society; Mission and Purpose; Success; Work-Life Balance; Ethics; Personal Development and Career; Publishing Industry
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Simons, Robert, and Max Saffer. "Ayn Rand: Changing the World." Harvard Business School Case 121-070, March 2021. (Revised January 2024.)
  • March 2018 (Revised March 2019)
  • Technical Note

Control or Flexibility? Structured Empowerment Offers Both — Lessons from Retail & Service Chains

By: Tatiana Sandino
This note explains how several retail and service organizations use a practice described here as “structured empowerment” to balance control and flexibility as they grow. I define structured empowerment as a practice that grants employees both (a) the power to make... View Details
Keywords: Service Operations; Standards; Employees; Service Delivery; Decision Making; Power and Influence; Retail Industry; Service Industry
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Sandino, Tatiana. "Control or Flexibility? Structured Empowerment Offers Both — Lessons from Retail & Service Chains." Harvard Business School Technical Note 118-082, March 2018. (Revised March 2019.)
  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

the organization to support One Report in terms of measurement methodologies, processes, policies, structure, compensation, internal reporting, and external reporting. Excerpt From One Report: Integrated... View Details
Keywords: by Martha Lagace
  • July 2005 (Revised January 2009)
  • Case

Paper and More (A)

Provides a context and exercise for introducing retail inventory management, including cost optimization, service-level criteria, and forecasting in single and multiproduct settings. The owner of a single-location paper and paper products store considers the... View Details
Keywords: Cost Management; Measurement and Metrics; Logistics; Sales; Expansion; Consumer Products Industry; Retail Industry
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Watson, Noel H. "Paper and More (A)." Harvard Business School Case 606-023, July 2005. (Revised January 2009.)
  • December 2024
  • Supplement

Core Innovation Capital: Investing in Fintech for Good (B)

By: Ray Kluender, Natalia Rigol, Benjamin Roth and Nicole Tempest Keller
In 2017, Core Innovation Capital invested $725,000 in Hugo Insurance, a pay-as-you-drive auto insurance startup targeting the non-standard market. Core followed with $300,000 in 2019 during a Seed II round. By 2022, Hugo founder, David Bergendahl, sought $10 million in... View Details
Keywords: Fintech; Venture Capital; Social Entrepreneurship; Insurance; Measurement and Metrics; Investment; Financial Services Industry; Technology Industry; Insurance Industry; United States
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Kluender, Ray, Natalia Rigol, Benjamin Roth, and Nicole Tempest Keller. "Core Innovation Capital: Investing in Fintech for Good (B)." Harvard Business School Supplement 825-094, December 2024.
  • August 2010
  • Supplement

Batson International, S.A. (B)

By: David F. Hawkins
A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities. View Details
Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States
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Hawkins, David F. "Batson International, S.A. (B)." Harvard Business School Supplement 111-024, August 2010.
  • 02 Sep 2014
  • First Look

First Look: September 2

California By: Simcoe, Timothy, and Michael W. Toffel Abstract—We study how government green procurement policies influence private-sector demand for similar products. Specifically, we measure the impact of... View Details
Keywords: Sean Silverthorne
  • 01 Aug 2000
  • Research & Ideas

A Latin American Vision: New HBS Research Center Opens

Fernando de la Rua, the President of Argentina noted, "This is an historic day," about the opening of the School's new Latin America Research Center in Buenos Aires. Speaking as guest View Details
Keywords: by Martha Lagace
  • 03 Jan 2017
  • First Look

January 3, 2017

interaction of goals and measures with human behavior. Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/117112-PDF-ENG Harvard Business School Case 117-113 Management Control Systems Module 13:... View Details
Keywords: Carmen Nobel
  • 18 Dec 2007
  • First Look

First Look: December 18, 2007

affects emotions. Finally, work in economics on the design of monetary policy makes several assumptions (e.g., a representative agent, a summary measure of emotions akin to... View Details
Keywords: Martha Lagace
  • March 2025
  • Supplement

No One Left Behind (C)

By: Lynn S. Paine, Herman B. "Dutch" Leonard, Max Hancock and David Lane
In September 2021, the board of directors for the nonprofit No One Left Behind (NOLB) faced a crucial decision. Since its 2013 founding, NOLB had helped resettle in the United States thousands of Afghans and Iraqis who had assisted U.S. forces as combat translators;... View Details
Keywords: Business Growth and Maturation; Governance; Governing and Advisory Boards; Mission and Purpose; Nonprofit Organizations; Service Industry; Afghanistan; United States
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Paine, Lynn S., Herman B. "Dutch" Leonard, Max Hancock, and David Lane. "No One Left Behind (C)." Harvard Business School Supplement 325-009, March 2025.
  • March 2025
  • Supplement

No One Left Behind (B)

By: Lynn S. Paine, Herman B. "Dutch" Leonard, Max Hancock and David Lane
In September 2021, the board of directors for the nonprofit No One Left Behind (NOLB) faced a crucial decision. Since its 2013 founding, NOLB had helped resettle in the United States thousands of Afghans and Iraqis who had assisted U.S. forces as combat translators;... View Details
Keywords: Business Growth and Maturation; Governance; Governing and Advisory Boards; Mission and Purpose; Nonprofit Organizations; Service Industry; Afghanistan; United States
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Paine, Lynn S., Herman B. "Dutch" Leonard, Max Hancock, and David Lane. "No One Left Behind (B)." Harvard Business School Supplement 325-008, March 2025.
  • March 2025 (Revised March 2025)
  • Case

No One Left Behind (A)

By: Lynn S. Paine, Herman B. "Dutch" Leonard, Max Hancock and David Lane
In September 2021, the board of directors for the nonprofit No One Left Behind (NOLB) faced a crucial decision. Since its 2013 founding, NOLB had helped resettle in the United States thousands of Afghans and Iraqis who had assisted U.S. forces as combat translators;... View Details
Keywords: Business Growth and Maturation; Governance; Governing and Advisory Boards; Mission and Purpose; Nonprofit Organizations; Service Industry; Afghanistan; United States
Citation
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Paine, Lynn S., Herman B. "Dutch" Leonard, Max Hancock, and David Lane. "No One Left Behind (A)." Harvard Business School Case 325-007, March 2025. (Revised March 2025.)
  • 01 Sep 2013
  • News

Leading the Way

Photos by Russ Campbell “An investment in the School is ultimately an investment in a better world—one led by alumni.” —John Hess “HBS graduates are in every part of the economy, in every industry, and in every geography. I believe we can... View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services; Religious, Grantmaking, Civic, Professional, and Similar Organizations; Personal Services
  • 01 Sep 2024
  • News

Reduce, Reuse, Recycle

Thirteen years ago, Marcelo Claure, founder of wireless services company Brightstar, discussed with a reluctant Steve Jobs the idea of launching a trade-in and recycling program for iPhones. It was a business move that expanded the market and created a new profit... View Details
Keywords: Jennifer Meyers
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