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Innovation through M&A: Promega's Taxable Acquisition of Ophidian
Frank, Mary Margaret; Harrison, LisaCaso DARDEN-C-2432-EContabilidad y 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...Desde 8,20 €
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Nota técnica DARDEN-C-2421-EContabilidad y 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...Desde 8,20 €
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The Value of Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Nota técnica DARDEN-C-2256-EContabilidad y 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 ...Desde 8,20 €
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Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Caso DARDEN-C-2257-EContabilidad y 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...Desde 8,20 €
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AeroTech Service Group, Inc. (Spanish Version)
Upton, David M.; McAfee, AndrewCaso HBS-615S17Servicios y operacionesService Group AeroTech utiliza protocolos de Internet y otras tecnologías de computación avanzada para interconectar el IS redes de McDonnell-Douglas aeroespacial con muchos de sus clientes, proveedores y otros socios. El caso analiza las opciones de productos y explora de Aerotech para el crecimiento de la empresa.Desde 8,20 €
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Vandelay Industries, Inc. (Spanish version)
Upton, David M.; McAfee, AndrewCaso HBS-606S27Servicios y operacionesconsultor de un ICS considera cuestiones en el inicio de una implementación a gran escala de software de SAP para un gran cliente. El software de planificación de recursos empresariales (ERP) integrará los procesos empresariales fragmentados, y así debe ser apoyado por toda la organización del cliente.Desde 8,20 €
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Goldman Sachs Goes to Rikers Island
Loutskina, Elena; Frank, Mary Margaret; Yemen, Gerry; Maiden, Stephen E.Caso DARDEN-F-1807-EFinanzasYi Hua, the leader of an impact-investing initiative at Goldman Sachs, was examining a new financial arrangement in a proposed public-private partnership called the Rikers Island Social Impact Bond (SIB). The proposed SIB was the result of a partnership between Goldman Sachs, the New York City (NYC) Department of Correction, Bloomberg Philanthropies, and three nongovernmental organizations (NGOs)-MDRC, Osborne Association (Osborne), and the Vera ...Desde 8,20 €
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Moore Medical Corp. (Spanish version)
McAfee, Andrew; Bounds, GregoryCaso HBS-606S13Servicios y operacionesMoore Medical is a medium-sized distributor of medical supplies to practitioners, such as podiatrists and emergency medical technicians. At the time of the case, it has relied on traditional customer channels such as catalogs, phones, and faxes to communicate product offerings, promotions, and availability, and to take orders. It is now attempting to shift to a "bricks and clicks" distributor with a strong Internet presence. It has already made s...Desde 8,20 €
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Web 2.0 and the Emergence of Emergence: A History, Explanation, and Definition of New Collaborative Internet Tools
McAfee, AndrewCapítulo de Libro HBS-5575BC-EWeb 2.0-the new set of technologies that has appeared over the past few years on the Internet-is not mere "hype," nor is it of interest only to e-tailers and other Internet companies. Rather, it is extremely relevant to all organizations that want to bring people together into communities that generate useful information and knowledge and solve problems effectively. But far too many organizations don't know where to start, or even what tools are ...Desde 8,20 €
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Mastering the Three Worlds of Information Technology (Spanish version)
McAfee, AndrewArtículo HBS-R0611JTecnologías de la informaciónThey must help choose technologies, using an inside-out approach that keeps the true needs of the business in mind; smooth the adoption of those technologies, taking into account that they may encounter strong resistance; and encourage their exploitation by leveraging already standardized data and work flows. What's most important, though, is that they look beyond the individual IT projects they select to the broader picture of how IT is likely ...Desde 8,20 €