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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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El liderazgo de los millennials en Microsoft (A): Una generación entre otras generaciones
Stein, Guido; Martín, MiguelCase DPO-417Information Technologies, Innovation and Change, Leadership and People ManagementEste caso comienza con la marcha de Rocío, una de las personas por las que Microsoft estaba apostando para desarrollar el futuro inmediato de la compañía. Ana, directora de la Unidad de Grandes Cuentas y Partners de Microsoft Ibérica y Luisa, directora de Recursos Humanos no dan crédito de lo que estaba sucediendo. Rocío tenía 26 años, era ingeniera de Telecomunicaciones e integrante del programa de jóvenes altos potenciales MACH, del que formaba...Starting at €8.20
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El liderazgo de los millennials: Rasgos de una generación
Stein, Guido; Mesa, Rafael; Martín, MiguelTechnical Note DPON-130Leadership and People Management, MarketingEsta nota tiene como objetivo explicar quiénes son los millennials, cuál es su origen y cómo es su forma de ser. Se trata de una generación especial -aunque todas lo sean a su modo- porque, sin llegar a ser revolucionaria, sí ha sido original al manifestar que no le acaba de gustar el mundo que le estamos legando. En los testimonios que aportamos más adelante, se lee que a menudo los millennials ceden a los hábitos sociales imperantes, como los q...Starting at €8.20
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Negociar en una entrevista de trabajo
Stein, Guido; Mehta, Kandarp; Martín, MiguelTechnical Note NEGN-1Innovation and Change, Leadership and People ManagementLa experiencia y la investigación nos enseñan que suele haber un gran margen de mejora a la hora de afrontar las negociaciones que tienen lugar durante un proceso de contratación. Múltiples estudios han demostrado que acertar en la negociación del primer puesto de trabajo tiene consecuencias muy relevantes al cabo del tiempo en la carrera profesional del candidato, por ejemplo, en términos económicos o de ritmo de promoción. Asimismo, las empresa...Starting at €8.20
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Los millennials, el trabajo y la empresa: políticas de gestión y estilos de liderazgo
Stein, Guido; Mesa, Rafael; Martín, MiguelTechnical Note DPON-131Innovation and Change, Leadership and People Management, StrategyEn esta nota técnica, se describe la actitud de la generación incorporada, recientemente, al mercado de trabajo; se aborda, sintéticamente, cuáles son las claves para la adaptación de las políticas de gestión clásicas a esta nueva realidad, y se indica cuáles son los estilos de dirección demandados por los empleados más jóvenes. Cuando los millennials comenzaron a incorporarse al mercado laboral, los miembros de la generación X (nacidos entre lo...Starting at €8.20