Hewlett Packard (HP) Announced the Spin-Off of Its Agilent Technologies

question 21

Essay

Hewlett Packard (HP) announced the spin-off of its Agilent Technologies unit to focus on its main business of computers and printers, where sales have been lagging behind such competitors as Sun Microsystems. Agilent makes test, measurement, and monitoring instruments; semiconductors; and optical components. It also supplies patient-monitoring and ultrasound-imaging equipment to the health care industry. HP will retain an 85% stake in the company. The cash raised through the 15% equity carve-out will be paid to HP as a dividend from the subsidiary to the parent. Hewlett Packard will provide Agilent with $983 million in start-up funding. HP retained a controlling interest until mid-2000, when it spun-off the rest of its shares in Agilent to HP shareholders as a tax-free transaction.
-Discuss the conditions under which this spin-off would constitute a tax-free transaction.

Comprehend the methods of reducing aldehydes and ketones to alcohols beyond the use of complex metal hydrides.

Understand the core caring processes in Swanson's Theory of Caring.

Identify the conditions under which caring and healing occur according to Swanson.

Define Swanson's Theory of Caring and its importance in nursing practice.

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Definitions:

Legal Title

The formal right of ownership of property, which may include possessions, assets, or real estate, recognized and protected by law.

Perpetual Inventory System

A method of accounting for inventory that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.

Periodic Inventory System

An inventory accounting system that updates inventory levels and cost of goods sold at the end of an accounting period, rather than after each sale or purchase.