Search results
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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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Radically Simple IT (Spanish version)
Upton, David M.; Staats, Bradley R.Article HBS-R0803JInformation Technologiesthe difficulty and expense of mapping out all requirements before a project starts because people often cannot specify everything that they need beforehand; the other unanticipated needs that almost always arise once a system is in operation; and the tricky task of persuading people to use and "own" it. Japan's Shinsei Bank emerged during the authors' research as a standout among the companies applying the path-based method. The firm designed, b...Starting at €8.20
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Natura Cosmeticos, S.A. (Spanish Version)
Eccles, Robert G.; Serafeim, George; Heffernan, JamesCase HBS-415S07Accounting and ControlRodolfo Guttilla, Director de Asuntos Corporativos de Natura Cosm ticos S.A. (Natura), preparado para una reunión con los principales interesados para discutir el futuro de la información integrada en Natura. Una compañía de cosméticos con una marca fuerte, robusto crecimiento en los mercados nacionales e internacionales, con elevados precios y los márgenes, Natura fue constantemente clasificada como uno de los lugares preferidos para trabajar ...Starting at €8.20
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Desarrollando la matriz de materialidad en Telefónica
Eccles, Robert G.; Serafeim, George; Cano Escoriaza, AsunCase HBS-416S09Leadership and People ManagementTelefónica, una de las compañías de telecomunicaciones más grandes del mundo y con sede en España, ha sido la emisión de un informe de sostenibilidad corporativa desde el año 2002. En su informe de sostenibilidad 2011, la compañía incluyó una "matriz de materialidad", y fue uno de sólo cinco de los 97 empresas en España que produjeron un informe de sostenibilidad de ese año. El caso describe el propósito de la matriz de materialidad, la forma en ...Starting at €8.20
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Debería quedarme o irme (A)
Groysberg, Boris; Serafeim, George; Lin, Eric; Abrahams, RobinCase HBS-118S11Accounting and ControlFinanciera Alexi ejecutivo está considerando un cambio de trabajo. Será su asociación a largo hace con una empresa actualmente envuelto en un escándalo herido sus posibilidades en el mercado laboral? En el caso (A), Alexi y consultor ejecutivo de búsqueda Marguerite estrategias acerca de las oportunidades de carrera.Starting at €8.20