Thesis (doctoral)--Universitat Genf, 2006. / Includes bibliographical references. Also available in print.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1982. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 258-280).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1969. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliography.

Thesis (Ph. D.)--University of Florida, 1984. / Description based on print version record. Typescript. Vita. Includes bibliographical references (leaves 144-149).

Thesis--Wisconsin. / Vita. Includes bibliographical references (leaves 412-422).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1974. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

No description available.

M.Comm. / The purpose of this study is to determine the tax implications of mergers and acquisitions. and more specifically the tax implications of the selling and purchasing of assets and shares. Mergers and acquisitions Mergers and acquisitions are two methods to combine companies. Both will lead to a business combination. It can mean that either the assets or the shares of the acquiree are purchased. The sale and purchase of assets or shares When two or more companies decide to merge. the one company can acquire the assets of the other compan). The purchase and sale of intellectual property and goodwill are important during mergers and acquisitions. Other assets like trading stock. debtors and bad debts and fixed assets will also be purchased and sold.

A merger occurs when two or more organisations integrate for a specific reason and become one entity in order to ensure success. Careful consideration and thorough planning must be done and several steps need to be followed to avoid a merger being unsuccessful. Good leadership and communication strategies are the key to a successful merger. This study deals with the strategies for value-creation in a post-merged organisation and the main problem that this research study addressed was: What strategies could an organisation use to ensure that desired values are created in a post-merged organisation? To answer the above question it was necessary to address the preferred organisational values and outcomes of a successful merger and leadership strategies that organisations can utilise to ensure that the preferred values and outcomes of a merger are achieved. Thereafter, various models were outlined and evaluated and a proposed integrated model for the implementation of desired values in a merged institution element was developed to ensure that the members of the organisation internalise the desired values and that these values are reflected in all organisational functions and behaviour. Lastly, based on the theoretical findings of the literature survey, a questionnaire was developed and distributed amongst employees of the Nelson Mandela Metropolitan University (NMMU). As a result of this study it was clear that it is imperative that the decision to implement the leadership and communication strategies proposed in the integrated model remains with the senior management. The organisation will only experience success while coordinating these strategies if senior management is totally committed to the process.

The objective of this thesis is to examine the traditional structure-conduct-performance (SCP) paradigm as it applies to current Canadian merger policy and to Canadian merger activity during the period January 1964 to December 1983. The SCP paradigm postulates that with increasing industry concentration there will be increased incentives for firms within the industry to engage in anti-competitive, collusive behavior. Since successful collusion increases product prices, the SCP paradigm implies that horizontal mergers, which by definition increase concentration, will generate increased industry-wide profits. Thus, horizontal mergers should benefit not only the merger participants, but also the product market rivals of the merging firms. This hypothesis is examined using a sample of Canadian horizontal mergers in oil and gas, mining and manufacturing industries and a "control" sample of non-horizontal mergers taking place in the same industries. The results do not support the collusion hypothesis postulated by the SCP paradigm but are consistent with the theory that Canadian mergers are motivated by perceived economic efficiencies. / Business, Sauder School of / Graduate