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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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PI-188-I L Gruppo Agro Sevilla e la Sfida del Mercato Americano
Llano Irusta, M. A.Case IIST-PI-188-I-ITService and Operations ManagementAgro Sevilla è stata fondata in Andalusia nel 1977 come cooperativa di secondo grado e nel 2017 è diventata una delle principali realtà produttive, confezionatrici ed esportatrici di olive in tutto il mondo. Nel 1994 si è guadagnata il titolo di primo esportatore spagnolo nel settore. Il 22 giugno del 2017, le due più grandi aziende americane produttrici di olive nere, Musco Family Olive e Bell-Carter Foods, hanno presentato ricorso al Dipartimen...Starting at €8.20
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Grupo Peñarroya. Nota del Instructor
Llano Irusta, M. A.; Hernández Rdguez-Mancheño, C.Teaching Note IIST-PITN-196Service and Operations ManagementEn el año 2018, el Grupo Peñarroya contaba con dos negocios en la Costa del Sol, el residencial, basado en desarrollar promociones de viviendas destinadas principalmente a “segunda residencia”, con un alcance mayoritariamente internacional, y el hotelero, enfocado principalmente a la venta de vacaciones familiares en los hoteles del resort Holiday World, bajo el concepto de todo incluido en verano y comercializando micro segmentos turísticos en i...Starting at €0.00
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Grupo Toks: Las empresas responsables ¿Son buenos negocios?. Nota del Instructor
Llano Irusta, M. A.Teaching Note IIST-PITN-199Service and Operations ManagementEn 2019, Restaurantes Toks, fundado en 1971, cumplía 47 años en México. Contaban con 207 unidades distribuidas por todo el país, compitiendo en el formato de restaurantes familiares, atendiendo a 32,4 millones de clientes al año, a través de 10.700 colaboradores. Toks formaba parte de Grupo Gigante, donde los restaurantes representaban una de las unidades estratégicas de negocio. Su propuesta de valor al cliente consistía en dar el mejor producto...Starting at €0.00
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Grefusa-Intersnack: la consolidación de la planificación estratégica (B)
Llano Irusta, M. A.; Rodríguez Bouzo, S.Case IIST-PI-202Service and Operations ManagementEn diciembre de 2017, Agustín Gregori, Consejero Delegado de Grefusa, colgaba el teléfono más que satisfecho con el desarrollo de la conversación con Maarten Leerdam, Consejero Delegado de Intersnack Group, uno de los principales fabricantes de snacks salados en Europa. Si todo transcurría según lo previsto, en el primer trimestre del año entrante, se anunciaría la firma de una”joint venture” entre ambas empresas. El objetivo del acuerdo en ciern...Starting at €5.74