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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IMSA
Melé, Domènec; Vega E. J.Case TD-82Business Ethics and Corporate Social ResponsibilityDespués de cinco años de fuerte crecimiento, Ingeniería de Medida, S.A., dedicada a la comercialización de sofisticados equipos de medida electrónica, entra en el sector Defensa. Practica una política de generosas atenciones a los militares en viajes, alojamientos y dietas para asistir a los cursos de formación, que ofrece como servicio anexo al producto. Cuatro años después, precisamente cuando Defensa va a recortar sus presupuestos, un comandan...Starting at €8.20
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Codes of Business Conduct: Conditions for Success, Preparation and Implementation
Melé, Domènec; González, CésarTechnical Note BEN-126-EBusiness Ethics and Corporate Social ResponsibilityA business code of conduct, sometimes called an ethical business code, is a corporate document which sets out values, standards and rules of how to respond to dilemmas or other situations related to the business where it is considered essential that employees follow guidelines set out by the management. This document examines the case for and against business codes of conduct and offers some recommendations on how they can be drawn up and impleme...Starting at €8.20
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IMSA
Melé, Domènec; Vega E. J.Case TD-82-EBusiness Ethics and Corporate Social ResponsibilityAfter five years of strong growth, Ingeniería de Medida, S.A. (IMSA), a company selling sophisticated electronic measuring equipment, enters the defence industry. It adopts a policy of treating military personnel generously with free trips, accommodation and expense allowances for attendance at training courses which it offers as a complement to is product. Four years later, precisely when the Defence Department is about to cut its budget, a seni...Starting at €8.20
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Ética de la contratación y del despido laboral
Melé, DomènecTechnical Note TDN-120Business Ethics and Corporate Social ResponsibilityLas empresas han de evitar la precariedad laboral tanto como sea posible, atendiendo a la situación de la empresa y del entorno. El adelgazamiento de empresas puede ser una operación necesaria y plenamente justificable, pero no siempre lo es. Para que sea aceptable se requiere rectitud de intención, un diligente diagnóstico de la "enfermedad" de la empresa y un prudente análisis y selección de alternativas, considerando también los efectos secund...Starting at €8.20