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  1. Standtech Goes Public AJ-MCMI-114-I-M

    Standtech, S.L. is a technology company that decides to go public in Spain (Bolsas Españolas) and The Netherlands (Euronext Amsterdam) after a share capital increase. Each team of students works as a law firm that advises Standtech in the process of becoming a listed company. The multimedia case is a “journey” through the milestones of such process: (i) transformation of a limited company into an autonomous society; (ii) share registration in book-entry form; (iii) modification of the articles of association; (iv) prospectus approval; (v) attainment of sufficient share distribution.

    Academic Area:
    Others | Law
  2. The Oil Sector: The importance of inventory ratios CF1-126-A-I

    Theresa has been hired for her first job as a junior equity research analyst in an investment bank. The first assignment that her boss gives her is to help with the coverage of the oil sector. She uses a Top-down approach in the sector analysis looking at macro, sector and then company specific issues. Theresa has to decide which will be the best company to include in the model portfolio from a selection of European and American companies. To make this decision, Theresa needs to compare the financial ratios of the different companies, paying special attention to inventory ratios, which are key to the sector. Furthermore, the oil sector recently experienced an unexpected and sharp fall in the Brent price that is impacting the financial reports of the companies and their stock prices. During a coffee break, she saw a senior analyst named Bruno. They talked about her report and he warned her to check that the ratios are comparable. The case ends with Theresa recalculating her numbers and being surprised by the results.

    This case is intended for undergraduates. The case "Valuation & Accounting: You can't have one without the other" is similar, but intended for master degrees, if that is your target.

    Academic Area:
    Financial Accounting | Cost Accounting & Management Control
  3. Valuation & Accounting: You can't have one … CF1-126-B-I

    Theresa has been hired for her first job as a junior equity research analyst in an investment bank. The first assignment that her boss gives her is to help with the coverage of the oil sector. She uses a Top-down approach in the sector analysis looking at macro, sector and then company specific issues. Theresa has to decide which will be the best company to include in the model portfolio from a selection of European and American companies. To make this decision, Theresa needs to compare the financial ratios of the different companies, paying special attention to inventory ratios, which are key to the sector. Furthermore, the oil sector recently experienced an unexpected and sharp fall in the Brent price that is impacting the financial reports of the companies and their stock prices. During a coffee break, she saw a senior analyst named Bruno. They talked about her report and he warned her to check that the ratios are comparable. The case ends with Theresa recalculating her numbers and being surprised by the results.

    This case is intended for master level degrees. The case "The Oil Sector: The importance of inventory ratios" is similar, but intended for undergraduates, if that's your target.

    Academic Area:
    Financial Accounting | Cost Accounting & Management Control
  4. Ontier: A global law firm with a local spirit DE1-211-I

    This case describes the internationalization strategy of the law firm Ontier. Its international value proposition lies in offering its clients the best local legal knowledge as well as a uniform, quality service in all the countries where it has a presence. This value proposition is different than that offered by Spanish law firms, which typically use a network of alliances with local firms to offer their clients the best local legal knowledge. However, the quality of their services is not always uniform in all countries. This case study describes how using a joint venture entry mode helped the company achieve its value proposition and how implementing this strategy required changes in management systems and the company’s structure.

    This case study was designed to promote discussion about the advantages and disadvantages of the different entry modes within an “international strategy” or “corporate strategy” module where other related cases are also discussed. However, it can also be used alone in strategy programs where just one session is dedicated to international strategy since it promotes discussion about important strategy issues such as (a) creating a competitive global advantage, (b) choosing a country to enter, (c) choosing an entry mode or (d) implementing international strategy.

    Academic Area:
    Strategy | Others | Law
  5. The Terminus Hotel (A) CG1-130-A-I

    The “Terminus” Hotel, a 200-room facility, is located within the city walls of one of the most impressive medieval towns in Southern Europe. As consequence of poor management and old-fashioned interior design, the Hotel experienced slumping demand since 2001. In 2004, the Hotel was on the brink of bankruptcy.  In a sudden, these dark prospects turned into hopeful ones; the Hotel was located on a historic building and the regional authorities approached Mr. Leo D. Marcial, chair of the Chamber of Commerce, to mobilize local entrepreneurs in order to take over hotel ownership. 

    This case presents the opportunity to do a profitability analysis of Hotel Terminus, which after a general renovation has once again opened its doors to guests. This analysis is motivated by poor results, that even though they were planned to be in red numbers, the losses are larger than expected. The hotel offers three distinct services: accommodation, restaurant and entertainment (flamenco).

    For the writing of this case, several bits of data have been modified to protect the identity of the company.

    Academic Area:
    Cost Accounting & Management Control
  6. The Terminus Hotel (B) CG1-130-B-I

    The “Terminus” Hotel, a 200-room facility, is located within the city walls of one of the most impressive medieval towns in Southern Europe. As consequence of poor management and old-fashioned interior design, the Hotel experienced slumping demand since 2001. In 2004, the Hotel was on the brink of bankruptcy.  In a sudden, these dark prospects turned into hopeful ones; the Hotel was located on a historic building and the regional authorities approached Mr. Leo D. Marcial, chair of the Chamber of Commerce, to mobilize local entrepreneurs in order to take over hotel ownership. 

    This part B analyzes a particular situation related to a couple of tour operators that propose to the hotel a regular booking of rooms per day, however at a discounted cost. This possibility was refused because of a recommendation of the accounting department, together with a later proposal with similar terms, though with a lesser discount. This short case offers information on fixed and variable costs and more information to analyze why management took this position so that the student can analyze it to agree or disagree on it.

    Academic Area:
    Cost Accounting & Management Control
  7. white nights CG1-144-I

    In this practical case, students are presented with the challenge of evaluating the financial viability of an event for an art exhibit. Students are asked to determine the viability of the event given data, perform a break even analysis, calculate the maximum profit that can be generated, and consider the impact of segmenting the market based on ticket prices. This case serves well for putting general management accounting concepts into practice and gives students the opportunity to interpret analysis in a meaningful way.

    Academic Area:
    Cost Accounting & Management Control
  8. Cost or Expense? CG2-124-I-M

    Cost or Expense? is an interactive technical note with the overriding objective of clarifying the concepts of costs and expenses in a company. The documentation is based around a decision-making diagram which attempts to structure the classification process.

    An exercise section is included in which students can test their knowledge classifying elements for different types of companies. The material also includes a game where the student competes against the clock.

    Academic Area:
    Cost Accounting & Management Control
  9. Enred@me CG1-131-I

    enRED@me is a social network designed to meet the needs of more mature Internet users. Users create a profile and participate in conversations in groups, creating community and friendships on a virtual platform. One of the challenges for the creators of this social network platform is how to monetize the process is a sustainable manner, especially as competitors begin to enter the market.
    In this case, students are confronted with the challenge of how to structure the pricing and costs of an online platform in a way that produces sustainable profitability.
    This case includes practical exercises that require students to link conceptual knowledge of management accounting procedures to real numbers. It challenges them to propose a solution which meets the goals and needs of the company.

    Academic Area:
    Cost Accounting & Management Control
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