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38 items were found using the following search criteria
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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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Oracle Corporation’s Acquisition of Siebel Systems, Inc.: The Battle of Two Silicon Valley Titans Comes to an End
Frank, Mary Margaret; Pozzi, MichaelCase DARDEN-C-2271-EAccounting and ControlIn September 2005, after years of bitter competition, Siebel Systems Inc. finally agreed to be acquired by Oracle Corporation. The two companies preferred different forms of consideration as payment for Siebel Systems and used a deal structure known as a "double dummy" to satisfy both parties. The case requires students to examine how the unique deal structure meets the tax and non-tax preferences of the corporations and their shareholders.Starting at €8.20
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The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes
Frank, Mary MargaretTechnical Note DARDEN-C-2258Accounting and ControlThis technical note outlines the effect of Section 197 of the Internal Revenue 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 residual method, contingent payments, and recapture taxes are also briefly discussed. These tax laws affect current and future cash flows to the acquirer and target shareholders and as a...Starting at €8.20
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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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The Treatment of Outstanding Employee Stock Options in Mergers and Acquisitions
Frank, Mary MargaretTechnical Note DARDEN-C-2260-EAccounting and ControlThis technical note summarizes the tax treatment of alternative methods available to the acquirer to compensate owners of the target's employee stock options. The summary includes changes in the tax law as of 2005.Starting at €8.20
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Fiat and Chrysler: Gaining on Global Automakers?
Spekman, Robert E.; Fritz, JackiCase DARDEN-M-0780-EMarketingThis case examines the formation of an alliance between Fiat and Chrysler during the height of the financial crisis as a mechanism to save Chrysler from liquidation. The case traces the events leading up to the alliance, discusses the early stage issues with which the partners have to deal, addresses some of the governance issues, and examines the past merger between Chrysler and Daimler that ended in a failure. The case presents a normative appr...Starting at €8.20
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Strategic Conversations at Suncorp Commercial Insurance (C)
Liedtka, Jeanne M.Case DARDEN-S-0161-EStrategyThe “Strategic Conversations at Suncorp Commercial Insurance” case series examines the actions taken by the senior executives of the Australian-based Suncorp Commercial Insurance, working with strategy consultant 2nd Road, to build an aligned and committed workforce following a difficult merger with a rival insurer, Promina Group. The A case outlines both the process used, which features the widely participative “strategic conversation” developed...Starting at €5.74
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Strategic Conversations at Suncorp Commercial Insurance (B)
Liedtka, Jeanne M.Case DARDEN-S-0160-EStrategyThe “Strategic Conversations at Suncorp Commercial Insurance” case series examines the actions taken by the senior executives of the Australian-based Suncorp Commercial Insurance, working with strategy consultant 2nd Road, to build an aligned and committed workforce following a difficult merger with a rival insurer, Promina Group. The A case outlines both the process used, which features the widely participative “strategic conversation” developed...Starting at €5.74
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Strategic Conversations at Suncorp Commercial Insurance (A)
Liedtka, Jeanne M.Case DARDEN-S-0159-EStrategyThe “Strategic Conversations at Suncorp Commercial Insurance” case series examines the actions taken by the senior executives of the Australian-based Suncorp Commercial Insurance, working with strategy consultant 2nd Road, to build an aligned and committed workforce following a difficult merger with a rival insurer, Promina Group. The A case outlines both the process used, which features the widely participative “strategic conversation” developed...Starting at €8.20
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Wm. Wrigley Jr. Company
Loutskina, Elena; Shapovalov, GeorgeCase DARDEN-F-1607-EFinanceRecommended for MBAs, this case is one of a pair of cases used in a merger negotiation exercise. It is designed to be used with "Mars, Incorporated" (UVA-F-1612), but it can also be used on its own. Half of the class prepares only the Wrigley case and the other half uses the Mars case. Wrigley and Mars are in the process of negotiating a merger agreement. Macroeconomic assumptions—particularly forecasting future sugar prices in an uncertain envi...Starting at €8.20