Darden University of Virginia (USA)
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The Value of Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Technical Note DARDEN-C-2256-EAccounting and ControlThis technical note provides an overview of the tax law governing the use of a target's net operating losses (NOLs) and other tax attributes by the acquirer. Every transaction requires the acquirer to assess the impact of any limitations under the tax law on the use of the target's NOLs. Because these limitations affect the value of the NOLs, they affect the price the acquirer is willing to pay for the loss corporation and ultimately the optimal ...Starting at €8.20
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Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Case DARDEN-C-2257-EAccounting and ControlThis brief case asks students to assess the impact of an acquisition on the valuation of a company's net operating losses. Specifically, students assess whether an article discussing Alcatel S.A. s acquisition of Lucent has assessed the correct value of Lucent's net operating losses. The case requires students to use the companies' financial statement information and a related technical note on the valuation of net operating losses in acquisition...Starting at €8.20
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David Reyes
Roberts, LauraCase DARDEN-OB-1371-ELeadership and People ManagementThis fictional case introduces David Reyes, the new vice president of marketing for the International Supreme Snacks Corporation (ISSC), giving background on his previous role and reasons for joining ISSC. As Reyes starts his new position, he notices others calling attention to his race and ethnicity rather than his experience. The CEO regularly looks at Reyes, who is Black and Latino, when speaking about ethnic clients. The Black Employees Assoc...Starting at €8.20
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Keisha Y. Taylor
Roberts, LauraCase DARDEN-OB-1372-ELeadership and People ManagementThis fictional case introduces Keisha Y. Taylor, an associate at Century Consulting Corporation (CCC) focused on proving her credibility and advancing through the firm. The case describes her work ethic: how she arrived early to work and stayed late, and received positive feedback from both her clients and her supervisor. It describes her surprise then, to receive a performance rating of 5.0 out of 7.0, which is lower than what most of her collea...Starting at €8.20