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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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Las dificultades del cambio: el modelo de Seguridad Social nicaragüense en transición
La Forgia G. M.; Ribera, Jaume; Rosenmöller, MagdaCaso P-1009Servicios y operacionesUn consultor contratado para preparar un informe examinando la viabilidad de la aplicación de un esquema similar al del MSP (Modelo de Salud Provisional, ya funcionando dentro del INSS - Instituto Nicaragüense de Seguridad Social) a poblaciones pobres no cubiertas por el INSS, llega a la conclusión que el esquema aún no puede ser transferido ya que puede requerir mejoras urgentes e importantes. El caso describe el progreso del MSP: crecimiento de...Desde 8,20 €
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La reestructuración del sistema local de salud, de financiamiento y modelo asistencial: el caso de Camaragibe
Levcovitz E.; Machado de Souza H.; Sánchez, J.; Rosenmöller, MagdaCaso P-999Servicios y operacionesEl caso describe el proceso de aplicación del nuevo sistema de financiamiento y de modelo asistencial en el Municipio de Camaragibe en el Nordeste de Brasil, en el marco de la reestructuración del Sistema Básico de Salud Brasileño, mostrando los beneficios e implicaciones en la aplicación del nuevo sistema de asistencia de salud local. También analiza los atributos e inconvenientes en la aplicación de programas de este tipo y sobre todo qué cuida...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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Contratación gubernamental de ONGs a gran escala para extender los servicios básicos de salud a las poblaciones pobres de Guatemala
Nieves I.; La Forgia G. M.; Ribera, Jaume; Rosenmöller, MagdaCaso P-1006Servicios y operacionesEl caso presenta la situación del Programa de Extensión de Cobertura de Servicios Básicos - PECSB en Guatemala a principios del 2000. En sus tres años de existencia el programa ha demostrado su éxito al atraer un gran número de ONGs para colaborar con el Gobierno en la extensión de la cobertura de servicios de salud a poblaciones pobres e indígenas que habitan en áreas rurales. El nuevo gobierno se cuestiona la necesidad de transformar los «conve...Desde 8,20 €
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Growing pains: the Nicaraguan social insurance health model in transition
La Forgia G. M.; Ribera, Jaume; Rosenmöller, MagdaCaso P-1009-EServicios y operacionesA consultant who has been contracted to draw up a report examining the feasibility of applying a model similar to that of the MSP (provisional health model, already operating within the INSS - Nicaraguan Institute of Social Security) to poor populations not covered by the INSS, reaches the conclusion that the model is not yet transferable as it may require urgent large-scale improvements. The case describes the MSP's progress: a 160% growth in th...Desde 8,20 €
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Javier Sánchez and the reforms in the management of Spanish hospitals
Keenov E.; García Prat, Antoni; Rosenmöller, MagdaCaso P-1004-EServicios y operacionesA policymaker in one of the Spanish regional governments has to manage the start-up of a new hospital. This task will force him to make a series of decisions about legal models applicable to hospitals, financing, human resources policies and mechanisms for organizing hospital care and coordinating it with primary care. The alternatives considered reflect the main options for reforming or transforming hospital management systems that are currently...Desde 8,20 €
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Large-Scale Government Contracting of NGOs to Extend Basic Health Services to Poor Populations in Guatemala
Nieves I.; La Forgia G. M.; Ribera, Jaume; Rosenmöller, MagdaCaso P-1006-EServicios y operacionesThe case discusses the situation of the Basic Services Coverage Extension Program (PECSB) in Guatemala at the beginning of 2000. During its three years of existence, the program has proven to be successful in persuading a large number of NGOs to work with the government in extending health services coverage to poor native populations living in rural areas. The new government is wondering whether the existing "agreements" should be upgraded to con...Desde 8,20 €