This website uses technical, customisation and analytical cookies, both first-party and third-party, to anonymously facilitate browsing and analyse statistics on use of the website. Learn more
Search results
-
Innovation through M&A: Promega's Taxable Acquisition of Ophidian
Frank, Mary Margaret; Harrison, LisaCase DARDEN-C-2432-EAccounting and ControlThe tax director for Promega Corporation (Promega), was finalizing a deal to buy Ophidian Pharmaceuticals, Inc. (Ophidian), and needed to settle on a deal structure. Given that the consideration paid for Ophidian was going to be primarily cash, the deal would be taxable. The question for her to address was: Should Promega buy the assets or stock of Ophidian? She had to consider the after-tax consequences to Promega and Ophidian from the different...Starting at €8.20
-
Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Technical Note DARDEN-C-2421-EAccounting and ControlThis technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax laws, not financial accounting standards, affect the after-tax cash flows attributable to the deal. The note provides steps to determine a target’s tax b...Starting at €8.20
-
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
-
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
-
Muhammad Yunus, a Real Leadership
Sánchez, M. J.; Alvarez de Mon, SantiagoCase DPO-59-ELeadership and People ManagementThis case tells the story of Muhammad Yunus, founder and president of Grameen Bank, including his childhood and schooldays, his stay in the United States and his early business ventures. It analyzes the personality, plans and motives of the key figure in the creation, development and consolidation of Grameen Bank.Starting at €8.20
-
Inma Shara, la dirección armónica
Sánchez, M. J.; Alvarez de Mon, SantiagoCase DPO-104Business Ethics and Corporate Social Responsibility, Leadership and People ManagementLa directora de orquesta Inma Shara comparte reflexiones sobre su profesión y su vida: carrera profesional, preparación de conciertos, gestión de orquestas, dirección de personas, creación de lazos afectivos, creatividad, disciplina, compromiso emocional, éxito, tiempo, equilibrio...Starting at €8.20
-
Ram Bhawnani, ¿suerte o talento
Sánchez, M. J.; Alvarez de Mon, SantiagoCase DPO-28Leadership and People ManagementEl caso recoge la trayectoria profesional y vital de Ram Bawhnani, dueño de un bazar en Tenerife, ciudadano hindú, en la actualidad tercer accionista de Bankinter. El caso recorre desde su nacimiento, infancia y primer viaje profesional al Japón, hasta su llegada a Tenerife para gestionar un bazar, negocio donde inicia sus multimillonarias operaciones en Bolsa, fundamentalmente en la banca.Starting at €8.20
-
Inma Shara, the Conductor as Manager
Sánchez, M. J.; Alvarez de Mon, SantiagoCase DPO-104-EBusiness Ethics and Corporate Social Responsibility, Leadership and People ManagementOrchestra conductor Inma Shara shares her reflections on her profession and her life: her professional career, preparing concerts, managing orchestras, people management, creating personal bonds, creativity, discipline, emotional commitments, success, time, balance, etc.Starting at €8.20
-
Rosa García, CEO at Microsoft España
Sánchez, M. J.; Alvarez de Mon, SantiagoCase DPO-48-ELeadership and People ManagementThis case follows the career of Rosa García, currently director of Microsoft in Spain. Among the challenges and reflections discussed in the case are her years of academic training, her first professional experiences, her spell in Redmond, where she worked with Steve Ballmer, her return to Spain to manage Microsoft, and her search for a balance between work and family, and between the world of new technologies and education.Starting at €8.20
-
Ram Bhawnani: Luck or Talent
Sánchez, M. J.; Alvarez de Mon, SantiagoCase DPO-28-ELeadership and People ManagementThis case outlines the personal and professional history of Ram Bhawnani, an Indian citizen, owner of a bazaar in Tenerife, and currently the third largest shareholder in Bankinter. The case moves from his birth, childhood and his first working trip to Hong Kong, to his arrival in Tenerife, to manage a bazaar, a business from which he began his multi-million dollar forays into the stock market, mostly in the banking sector.Starting at €8.20