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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Las paletas que dinamizaron el mercado de helados en Costa Rica
Chaves, Natalia; Martínez, Allan; Cátedra René Morales Carazo de Emprendimiento; Schill, RyanCase INCAE-31240_SMarketingLuego de que los paleteros superaron el problema de abastecer la demanda, aperturando tiendas bajo modalidad de franquicia, tiendas propias y adquiriendo equipo industrial. Ahora se encontraban con una planta con capacidad no utilizada, y una industria que se había tornado bastante competitiva. Los amigos emprendedores buscaban alternativas de crecimiento para seguir su expansión.Starting at €8.20
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Steve Aronson: de Innovador Cafetalero a Emprendedor Social
Martínez, Allan; Chaves, Natalia; Cátedra René Morales Carazo de Emprendimiento; Schill, RyanCase INCAE-31270_SEntrepreneurshipSteve Arronson fundó Café Britt y revolucionó la industria del café en Costa Rica al reservar y tostar unos de los mejores granos de café y así ofrecer un producto de mayor valor. La empresa alcanzó el éxito tanto a nivel nacional como internacional y Aronson se retira de la empresa para darle oportunidad a las nuevas generaciones. Al retirarse de Britt incursiona en el emprendimiento social con la Fundación Demain, que busca el bienestar de la c...Starting at €8.20
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Banco de la Gente Emprendedora, BANGENTE C.A.
Villanueva González, Andrés; Villanueva, Priscila; Cátedra René Morales Carazo de Emprendimiento; Schill, RyanCase INCAE-31260_SFinanceBANGENTE fue un proyecto para desarrollar un nuevo banco para apoyar el éxito económico de los pequeños empresarios de Venezuela, ofreciendo créditos y otros servicios financieros para personas que trabajas en al economía informal y no tienen acceso a servicios financieros.Starting at €8.20
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CADEXCO:¿Cómo Mejorar la Competitividad de las Exportaciones Costarricenses
Martínez, Allan; Chaves, Natalia; Cátedra René Morales Carazo de Emprendimiento; Schill, RyanCase INCAE-31269_SStrategyGracias a su exitoso desempeño como exportadora, Laura Bonilla asume la presidencia de la Cámara de Exportadores Costarricenses (CADEXCO), la cual enfrentaba una complicada situación financiera. Bonilla se propone sacar a CADEXCO adelante y darle la voz que la organización merece. Como exportadora, Bonilla conoce de primera mano las necesidades de la comunidad exportadora y enfoca su gestión en luchas por mejorar la situación de los exportadores ...Starting at €8.20