Subject provides a conceptual framework for thinking about taxes. Applications covered include mergers and acquisitions, tax arbitrage strategies, business entity choice, executive compensation, multi-national tax planning, and others. Aimed at investment bankers and consultants who need to understand how taxes affect the structure of deals; managers and analysts who need to understand how firms strategically respond to taxes; and entrepreneurs who want to structure their finances in a tax-advantaged manner.

11.941 and 11.942 make up a one-year seminar. The goal of this seminar is to explore the role of science and scientists in ecosystems and natural resources management focusing on joint fact finding as a new approach to environmental policy-making. Increasingly scientists and science organizations are confronting a conundrum: Why is science often ignored in important societal decisions even as the call for decisions based on sound science escalates? One reason is that decision-making is often driven by a variety of nonscientific, adversarial, and stakeholder dynamics. Thus, even though science helps inform choices, it is only one of many values and interests considered by each stakeholder. In response to this emerging challenge, scientists, and science agencies such as the U.S. Geological Survey, are embarking upon research that explores the problems of incorporating science into value-laden societal decisions. This research includes designing experiments that will assess the appropriateness of using the new and emerging approach of Joint Fact Finding to address some of the Nation's most contentious environmental conflicts. In the first few sessions we will examine the problems of using science in environmental disputes. In following sessions, students will analyze and discuss cases that involved or that should have involved Joint Fact Finding of various kinds.

This course makes up the second half of a year-long seminar on Joint Fact Finding in Science-Intensive Disputes. In 11.941, the first half of the seminar, students analyzed and discussed cases that involved or that should have involved Joint Fact Finding of various kinds. In this portion, students concentrate on gathering information to assist in resolving the Cape Wind project, the dispute concerning the placement of wind farms in waters adjacent to Nantucket. Students will lay the groundwork for a collaborative project that includes Federal and State agencies, academic institutions and non-profits.

This lesson teaches students about decision making. First, use the Discussion Guide (found in Task 1) to teach students about this concept. Then, use the activity (found in Task 2) to assess their understanding. This activity gives students the chance use the decision-making model to evaluate their college choices. A full lesson module related to this concept can be found on the MBA Learning Center. Visit mba.instructure.com and search for "PD:017" in the Commons. 

The Workshop on Deliberative Democracy and Dispute Resolution,sponsored by the Program on Negotiation at Harvard Law School and the Flora and William Hewlett Foundation, is a two-day conference that brings together dispute resolution professionals and political theorists in the field of deliberative democracy.