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An Overview of Patent Quality: Assessment Valuation and Financial Reporting Implications
Bruner, Robert F.; Frank, Mary Margaret; Simko, Paul J.; Martin, DavidTechnical Note DARDEN-F-1539-EFinanceA significant fraction of corporate market values derive from intellectual property. It is vital for the practicing manager to appreciate the risks and uncertainties surrounding intellectual property. This note focuses specifically on patent positions, arguing that these deserve special scrutiny because of an emerging crisis within and among governments, corporations, and inventors. The objective of this note is to introduce the reader to patent ...Starting at €8.20
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Hamilton’s Electronics Services, Inc.: The Second Year - Teaching Note
Lynch, Luann J.; Frank, Mary MargaretTeaching Note DARDEN-C-2396TN-EAccounting and ControlTeaching note for product C-2396Starting at €0.00
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The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes
Frank, Mary MargaretTechnical Note DARDEN-C-2258-EAccounting and ControlThis note outlines the effect of Section 197 of the IRS Code on goodwill and other intangibles purchased in an acquisition by comparing the treatment of goodwill and other purchased intangibles for tax and financial accounting purposes. The allocation of the purchase price in different taxable asset deal structures, the residual method, contingent payments and recapture taxes are also briefly discussed. These tax laws affect current and future ca...Starting at €8.20
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How to Put More Strategy in Your "Taxes and Business Strategy" Course: A Case-Method Approach
Frank, Mary MargaretTechnical Note DARDEN-C-2265-EAccounting and ControlThis technical note provides the design for a case-method course called "Taxation and Management Decisions" taught in Darden's MBA program. The course is a general management course, and is designed specifically to exclude mergers and acquisitions, which are taught in another elective. While the entire course is taught through the case method, students discuss and analyze a mixture of cases and press articles and exercises. The case method is an ...Starting at €8.20
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H&S Company
Frank, Mary Margaret; Habenicht, Paul; Garza, MelissaCase DARDEN-C-2310-EAccounting and ControlA important decision in starting a business is the choice of legal entity. This case provides a realistic, yet stylized, setting to facilitate a discussion of factors to consider in the entity choice decision, emphasizing legal and tax issues. Two MBA graduates have raised $5.2 million in equity from a small group of investors to buy a company. Upon determining to buy assets from another company to start their business venture, they must determin...Starting at €8.20
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Hamilton’s Electronics Services, Inc.: The Second Year
Lynch, Luann J.; Frank, Mary MargaretCase DARDEN-C-2396-EAccounting and ControlThe owner of Hamilton´s has provided his CPA with all the company’s invoices, bank statements, and a lot of other miscellaneous business-related information for the company´s second year. He has asked the CPA to reconstruct, in summary form, all the company’s second-year transactions and to create an income statement for its second year of operations and a balance sheet at the end of that year.Starting at €8.20
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Seguridad en una edificación
Gómez-Llera García-Nava, GermánCase FH-322Leadership and People ManagementEn una obra de construcción se produce un incidente con un grupo de trabajadores. En el marco del conflicto aparecen aspectos de disciplina en el cumplimiento de las normas de seguridad en el puesto de trabajo, a la vez que antecedentes pesonales y clima en el entorno de tensión laboral.Starting at €8.20
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Una petición de traslado (A)
Gómez-Llera García-Nava, GermánCase FH-502Leadership and People ManagementUn encargado de obra quiere solicitar ser transferido a un puesto de las oficinas centrales, en el que ve una oportunidad de satisfacer algunas de sus expectativas familiares y laborales, y para ello pide antes ayuda a su jefe inmediato. Es la primera parte del caso FH-262 «Matías Cárdenas» que, para efectos pedagógicos, se ha configurado en dos casos secuenciales.Starting at €8.20
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Matías Cárdenas
Gómez-Llera García-Nava, GermánCase FH-262Leadership and People ManagementUn encargado de obra de una empresa constructora, Matías Cárdenas, con un prometedor futuro a pie de obra, es trasladado a las oficinas centrales en Madrid a un puesto de oficina «staff». El cambio se realiza a petición del propio interesado porque supone una serie de mejoras en las condiciones de su trabajo. Tras varios meses, Matías se da cuenta de que no le gusta el nuevo puesto de trabajo, y llega a una situación límite en la que solicita vol...Starting at €8.20
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Matías Cárdenas
Gómez-Llera García-Nava, GermánCase FH-262-ELeadership and People ManagementWhile assigned to a construction site near Salamanca, Matías Cárdenas - one of the most promising supervisors at Itracsa - told the site's foreman, Emilio Cifuentes, that he had heard that the research department was developing a new position for someone with his background, and asked for his help in being transferred. Matías said that it would be a unique opportunity for him to settle in Madrid permanently and work in an office environment (with...Starting at €8.20