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  • All HBS Web  (3,535)
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← Page 56 of 3,535 Results →
  • January 2003 (Revised July 2003)
  • Case

Boston Automation Systems, Inc.

By: David F. Hawkins
Daniel Fisher, the CFO of Boston Automation Systems, must review a number of revenue transaction accounting policies following the issuance of the Securities and Exchange Commission's Staff Accounting Bulletin 101, "Revenue Recognition in Financial Statements."... View Details
Keywords: Revenue Recognition; Policy; Financial Statements
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Hawkins, David F. "Boston Automation Systems, Inc." Harvard Business School Case 103-041, January 2003. (Revised July 2003.)
  • 15 Jul 2002
  • Research & Ideas

Going Green Makes Good Business Sense

argued. On the one hand it pays to be green; it is in a company's best interests to be environmentally proactive. On the other there's no need to be green; after all, we have governments to provide these essential public services. The... View Details
Keywords: by Martha Lagace
  • April 2008 (Revised May 2008)
  • Case

Commonwealth Care Alliance: Elderly and Disabled Care

By: Michael E. Porter and Jennifer F Baron
Individuals enrolled in both Medicare and Medicaid, known as dual eligibles, are among the highest-cost beneficiaries in the US. Commonwealth Care Alliance, a small nonprofit insurer and care delivery system in Massachusetts, operated under a public demonstration... View Details
Keywords: Programs; Public Sector; Alliances; Policy; Age; Service Delivery; Value; Health Care and Treatment; Welfare; Insurance Industry; Health Industry; Massachusetts
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Porter, Michael E., and Jennifer F Baron. "Commonwealth Care Alliance: Elderly and Disabled Care." Harvard Business School Case 708-502, April 2008. (Revised May 2008.)
  • 08 Nov 2024
  • Op-Ed

How Private Investors Can Help Solve Africa's Climate Crisis

African people, businesses, and nations are becoming increasingly stressed by climate-related perils like droughts, river flooding, extreme heat, and rising sea levels. This is leading not only to the destruction of assets but also challenges to lives and... View Details
Keywords: by John Macomber; Green Technology; Energy
  • 2024
  • Working Paper

What Makes Players Pay? An Empirical Investigation of In-Game Lotteries

By: Tomomichi Amano and Andrey Simonov
In 2020, gamers spent more than $15 billion on loot boxes, lotteries of virtual items in video games. Paid loot boxes are contentious. Game producers argue that loot boxes complement the gameplay and expenditures on loot boxes reflect players’ enjoyment of the game.... View Details
Keywords: Consumer Behavior; Policy; Games, Gaming, and Gambling; Product Design; Ethics; Governing Rules, Regulations, and Reforms; Video Game Industry
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Amano, Tomomichi, and Andrey Simonov. "What Makes Players Pay? An Empirical Investigation of In-Game Lotteries." Columbia Business School Research Paper Series, No. 4355019, June 2024.
  • Video

Louisa Mojela & Gloria Serobe

Louisa Mojela and Gloria Serobe, Co-Founders and leading executives of WIPHOLD, discuss what South Africa's Black Economic Empowerment (BEE) policies and legislation have meant for the company and the country's business landscape as a whole. View Details
  • Article

The New Face of Chinese Industrial Policy: Making Sense of Anti-Dumping Cases in the Petrochemical and Steel Industries.

Why have China's petrochemical and steel industries behaved so differently in seeking trade protection through anti-dumping measures, especially given that both industries face the full force of the global economy? We argue that the patterning of anti-dumping actions... View Details
Keywords: Policy; Trade; Economy; Horizontal Integration; Vertical Integration; Motivation and Incentives; Marketing Channels; Industry Structures; System Shocks; Price; Restructuring; Interests; Energy Industry; Steel Industry; China
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Abrami, Regina M., and Yu Zheng. "The New Face of Chinese Industrial Policy: Making Sense of Anti-Dumping Cases in the Petrochemical and Steel Industries." Journal of East Asian Studies 11, no. 3 (September–December 2011).
  • November 2006
  • Background Note

U.S. Taxation of Foreign-Source Corporate Income

By: Henry B. Reiling
Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention.... View Details
Keywords: Earnings Management; Credit; Policy; Taxation; Problems and Challenges; United States
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Reiling, Henry B. "U.S. Taxation of Foreign-Source Corporate Income." Harvard Business School Background Note 207-085, November 2006.
  • Article

Why Compliance Programs Fail: And How to Fix Them

By: Hui Chen and Eugene Soltes
Firms spend millions of dollars annually on whistle-blower hotlines, training, and other efforts to ensure adherence to laws, regulations, and company policies. Yet malfeasance remains entrenched in the corporate world. Why? Too many firms treat compliance as a... View Details
Keywords: Governance Compliance; Programs; Employees; Training; Performance Effectiveness; Measurement and Metrics
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Chen, Hui, and Eugene Soltes. "Why Compliance Programs Fail: And How to Fix Them." Harvard Business Review 96, no. 2 (March–April 2018): 116–125.
  • 31 Jul 2013
  • Working Paper Summaries

Learning from Double-Digit Growth Experiences

Keywords: by Eric D. Werker
  • February 2007 (Revised November 2007)
  • Case

Latvia: Economic Strategy after EU Accession

By: Michael E. Porter and Christian H.M. Ketels
Describes the economic development of Latvia, a small eastern European country on the shores of the Baltic Sea, from regaining independence in 1991 to European Union (EU) accession in 2004 and is set on May 1st, 2004, the day Latvia became an EU member. Latvia had... View Details
Keywords: Developing Countries and Economies; Economic Growth; Policy; Business and Government Relations; European Union; Latvia
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Porter, Michael E., and Christian H.M. Ketels. "Latvia: Economic Strategy after EU Accession." Harvard Business School Case 707-515, February 2007. (Revised November 2007.)
  • Program

Agribusiness Seminar

consumer-branded fresh and packaged food products Grocery retailers, restauranteurs, and foodservice distributors Government agencies and nongovernment institutions focused on food, nutrition, farming, food security, View Details
Keywords: Agriculture; Agriculture

    Paul A. Gompers

    Paul Gompers, Professor of Business Administration at the Harvard Business School, specializes in research on financial issues related to start-up, high growth, and newly public companies. Professor Gompers has an appointment in both the View Details
    Keywords: electronics; health care; high technology; information technology industry; investment banking industry; pharmaceuticals; semiconductor; venture capital industry
    • 23 Jun 2008
    • Research & Ideas

    Innovative Ways to Encourage Personal Savings

    and I try to keep our connections in the communities we serve by talking with people. We come away from these encounters with a sense of optimism. Low- and moderate-income individuals, by and large, want to take care of their families. View Details
    Keywords: by Martha Lagace; Financial Services
    • February 1991 (Revised April 1991)
    • Case

    Zenith and High-Definition Television--1990

    By: Benjamin Gomes-Casseres, David B. Yoffie and Heather A. Hazard
    Describes Zenith's strategy in HDTV and high resolution monitors. Includes overview of HDTV industry with profiles of major competitors worldwide and policies of U.S., Japanese, and European governments. Focuses on competition over standards setting, industrial policy,... View Details
    Keywords: Corporate Governance; Standards; Production; Corporate Strategy; Customization and Personalization; Electronics Industry; Technology Industry
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    Gomes-Casseres, Benjamin, David B. Yoffie, and Heather A. Hazard. "Zenith and High-Definition Television--1990." Harvard Business School Case 391-084, February 1991. (Revised April 1991.)
    • November 2002 (Revised June 2003)
    • Case

    China's Rural Leap Forward

    By: Bruce R. Scott and Jamie Matthews
    Collectively owned township and village enterprises (TVEs) played a pivotal role in China's rapid growth during the 1980s and 1990s. Although they originated in the policies and institutions of the Maoist era, TVEs thrived only after Deng Xiaoping's economic reforms... View Details
    Keywords: Business and Government Relations; Public Sector; Public Ownership; Development Economics; Governing Rules, Regulations, and Reforms; Macroeconomics; Emerging Markets; China
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    Scott, Bruce R., and Jamie Matthews. "China's Rural Leap Forward." Harvard Business School Case 703-024, November 2002. (Revised June 2003.)
    • September 2019
    • Article

    The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

    By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
    This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs... View Details
    Keywords: Disclosure; SEC Comment-Letter Reviews; Public Enforcement; Governance; Information Publishing; Policy; Financial Reporting; Capital Markets; Organizational Change and Adaptation
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    Duro, Miguel, Jonas Heese, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Review of Accounting Studies 24, no. 3 (September 2019): 780–823.
    • 04 Apr 2019
    • News

    Karen Mills on Fintech, Small Business & the American Dream

      Joseph B. Fuller

      Joseph Fuller is a Professor of Management Practice in General Management and Entrepreneurship. He founded and co-leads the school’s project, Managing the Future of Work, as well as the Harvard Project on the Workforce. He currently leads the FIELD Global Capstone... View Details

        John F. Batter

        John Batter is a retired Litigation Partner in the Boston Office of Wilmer Cutler Pickering Hale and Dorr LLP where his practice focussed on on the defense of public and private companies and their directors and management against breach of fiduciary duty claims and... View Details

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