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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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Telefónica I+D
Porta, J.; Gómez, SandalioCase DP-110Leadership and People ManagementEl caso muestra el impacto de un sistema de valoración de puestos de trabajo (método HAY), en las políticas de RR.HH. (Retribución, Desarrollo profesional) y en los empleados de la empresa. Se cuestiona la validez de este enfoque, de valoración de puestos de trabajo, en una empresa puntera en el sector de telecomunicaciones y dedicada a la investigación y desarrollo, actividad donde la motivación de los empleados juega un papel que afecta directa...Starting at €8.20
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Retribución fija y variable: Nuevos enfoques
Gómez, Sandalio; García Fonseca, AnaTechnical Note DPN-45Leadership and People ManagementLa política de retribución transmite mensajes claros a los empleados y a la vez dirige sus comportamientos en la dirección deseada. Su diseño, primero, y su administración después, constituyen una pieza fundamental para desarrollar la estrategia de la empresa y extender los valores de la organización. En esta nota analizamos los aspectos clave que configuran esta política, tanto en lo referente a la parte estructural de la remuneración -en sus di...Starting at €8.20
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Almor, S.A. (A)
Gómez, SandalioCase DPO-255Leadership and People ManagementPlantea el problema de readaptación del personal ante un cambio en las políticas de la empresa.Starting at €8.20
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Liderazgo de un equipo deportivo (B)
Gómez, SandalioCase DPO-331Leadership and People ManagementEl caso ilustra el papel de un seleccionador nacional de fútbol sala dentro de la Selección, así como la dificultad en la toma de decisiones, el trato con los distintos jugadores y lo importante de dar a cada uno las mismas oportunidades. En particular, refleja la relación del seleccionador con el capitán del equipo, su evolución y cómo afecta a los demás jugadores. Muestra la importancia de ejercer un buen liderazgo, cuyo objetivo no sea aprovec...Starting at €5.74