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Defining Moments: Pay Scales
Detert, James R.; Black, ChristinaCase DARDEN-OB-1215-ELeadership and People ManagementThe only female senior partner at a boutique management consulting firm has found out that she is paid less than half of what male partners were making who were younger, less experienced, and contributing less overall to the business. When she presented her case to the senior partners and explicitly asked if the pay discrepancy is become she was a woman, they would only respond to her through lawyers. The case is designed to bring students’ inst...Starting at €8.20
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Defining Moments: Fair to Whom?
Detert, James R.; Black, Christina; Taubenfeld, BrittonCase DARDEN-OB-1261-ELeadership and People ManagementThe head of an R&D unit in a high-tech firm in India faces a tough decision about whether to recommend firing and replacing or investing even larger amounts of time and resources into training employees who have come up through India’s “reservation system.” Similar to “affirmative action” policies in the United States and Brazil (where the focus is on race), the reservation system in India is meant to counteract inequalities resulting from the hi...Starting at €8.20
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Defining Moments: MBA Hackers
Detert, James R.Case DARDEN-OB-1275-ELeadership and People ManagementThe dean of a prominent business school has learned that the system that his—and many other—business schools use to help select and notify MBA students has been hacked. The hacker posted instructions for applicants to gain access to schools’ decisions ahead of time. During the 10 hours MyMBA’s system was compromised, several hundred applicants viewed their admission status at multiple top-tier schools. MyMBA now has offered the names of the appli...Starting at €8.20
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Defining Moments: Personnel Problems - Teaching Note
Detert, James R.; Black, ChristinaTeaching Note DARDEN-OB-1209TN-ELeadership and People ManagementTeaching Note for product OB-1209Starting at €0.00
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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