As explained on the "cash to boot" page of this website‚ mergers between corporations sometimes are paid for with a combination of stock and cash‚ which provides a unique accounting challenge. The general tax rule is that you must pay capital gains tax on such a transaction‚ but only to the extent of "cash to boot" which is the amount of cash you actually received. (It’s technically called a Section 368 reorg.) In some cases‚ such as Fording Canadian and the Wyeth merger with Pfizer‚ the
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CASE STUDY NOTES/ ANALYSIS THE TRUE COST OF ACQUISITION. INTRODUCTION -The department of defense has highlighted its vision and mission but has not broken these down into objectives for each function - Without a breakdown of this mission into workable action plans/ objectives it is therefore very hard to create performance measure and standards of practice - This is evident by the recent happening of Darlene Druyun’s actions while acting in the position of head of procurement - There
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of operating economies will be availed with the merger of two or more companies. Duplicating facilities in accounting‚ purchasing‚ marketing‚ etc. will be eliminated. Operating inefficiencies of small concerns will be controlled by the superior management emerging from the amalgamation. The amalgamated company will be in a better position to operate than the amalgamating companies individually. 3. Synergy: Synergy refers to the greater combined value of merged firms than the sum of the values
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Wal-Mart’s acquisition of Massmart: will the effects be detrimental rather than beneficial? The recently approved acquisition of a 51% stake in Massmart by Wal-Mart has brought about a lot of speculation as to whether this deal will mainly positively impact South Africa’s GDP or not. By investing in the African market‚ Wal-Mart will to a greater extent impact South Africa’s labour market as well as lead to the growth of the retail industry at a faster rate‚ thus positively impacting growth in the
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ELECTRONIC LIBRARY SYSTEM A Project Presented to the Panel of Evaluators Information and Communications Technology Department Pangasinan State University San Carlos City Campus In partial fulfilment of the requirements for the degree Bachelor of Science in Information and Communication Technology MHERLIZA B. PRADO KATHERINE N. SORIANO MARVIN D. DEGUZMAN APRIL 2014 Table of Contents TITLE PAGE APPROVAL SHEET ACKNOWLEDGEMENT TABLE OF CONTENTS LIST OF FIGURE ABSTRACT
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Library Media Center Lisa Bertie EDU 367 Elementary & Secondary School Media Instructor: Judy Donovan May 13‚ 2013 Library Media Center Libraries have always been a source of knowledge and almost unlimited information for students‚ lovers of literature‚ and researchers. The ability to find the information needed is in the hands of the Librarian. This individual is well versed in all library materials from microfiche to non-fiction books and the fastest way to access these materials
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What is Library Automation? Library automation can be defined simply as the use of computer and networking technologies in the library. Areas of Library Automation: Automation of library functions Use of electronic resources within the library (e.g. CD-ROMs) Accessing remote electronic resources (e.g. the Internet) Office automation (e.g. word-processing‚ spreadsheets‚ databases‚ etc.) Patron services (e.g. computer laboratory‚ multimedia center) Objectives of Library Automation:
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COAST THE IMPACT OF MERGERS AND ACQUISITIONS ON THE CORPORATE FINANCIAL PERFORMANCE OF GUINNESS GHANA BREWERIES LIMITED BY STEPHEN SANYE BATOGBEE SEIDU A DISSERTATION SUBMITTED TO THE DEPARTMENT OF ACCOUNTING AND FINANCE OF THE SCHOOL OF BUSINESS OF THE UNIVERSITY OF CAPE COAST IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF BUSINESS ADMINISTRATION AUGUST 2008 UNIVERSITY OF CAPE COAST THE IMPACT OF MERGERS AND ACQUISITIONS ON THE CORPORATE FINANCIAL PERFORMANCE
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British Journal of Management‚ Vol. 9‚ 91-114 (1998) Attributes of Successful and Unsuccessful Acquisitions of US Firms^ Michael Hitt‚* Jeffrey Harrison‚^ R. Duane Ireland* arid Aleta Best§ *Lowry Mays College of Business Administration‚ Texas A&M University‚ College Station‚ TX 77843-4221‚ •College of Business Administration‚ University of Central Florida‚ Orlando‚ FL 32816‚ ’Hankamer School of Business‚ Baylor University‚ Waco‚ TX 76798-8004‚ and ^College of Business and Industry‚ University
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be represented on one committee. Research library involvement in research assessment support In the view of research administrators libraries do not currently have a direct involvement in the assessment process because research assessment is coordinated primarily by faculties. The absence of a uniform framework for the type of information required by the expert committees that conduct the external assessments makes it difficult for the library to serve the process efficiently. In universities
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