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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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Cuna Mas: Peru's Early Childhood Program Struggles to Maintain Quality as It Scales Up
Datla, Anjani; Boatright Wilson, JulieCaso HBS-KS1251-EEconomíaIn 2012, amid much fanfare, Peru's President Ollanta Humala launched an ambitious program on early childhood development called Cuna M s. The program, based on a successful home visiting intervention in Jamaica, was designed to improve the cognitive and emotional development of children below the age of three, living in poverty. The government's aim was to scale the program nationwide. Initially, despite the logistical challenges of reaching rur...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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Integrating Renewable Energy in Argentina, Teaching Plan
Datla, Anjani; Lee, HenryNota del Instructor HBS-KS1289-EEconomíaTeaching plan to case KS1288Desde 0,00 €
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Primary Education in Pakistan: Show Me the Evidence Slides
Khwaja, Asim; Datla, AnjaniCaso HBS-HKS792-EEconomíaPowerpoint Slide for HKS772Desde 8,20 €
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Corporate Average Fuel Economy Standards 2017-2025 Teaching Plan
Datla, Anjani; Nichols, AlbertNota del Instructor HBS-HKS768-EEconomíaTeaching Note for HKS727Desde 0,00 €
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The Rise of China
Datla, Anjani; Westad, ArneCaso HBS-KS1273-EEconomíaThere is little doubt that China will be a significant power in the 21st century. The question is what kind of global actor will it be? This two-part case (presented in a single document) takes a comprehensive look at China's extraordinary rise in economic, military and diplomatic terms, and provides historical perspective on China's relationships with neighboring countries as well as the United States. Part B of the case immerses students in o...Desde 8,20 €