All Articles
Showing 9393–9408 of 10245 results
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Can goodwill hold up in a bad economy?
May / June 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1126
Abstract: Privately owned companies can’t escape the effects of a slowed economy — for instance, the possibility of impaired values. Goodwill and other indefinite-lived (and long-lived) intangible assets may decline in value. Impaired values might require corrective action to conform with Generally Accepted Accounting Principles (GAAP). This article discusses several recent standards, including Financial Accounting Standards Board Statement of Financial Accounting Standards (SFAS) No. 157, Fair Value Measurements, which provide guidelines for impairment testing. The article points out that valuators are often called in to handle these assignments because they are familiar with current standards and can add objective credibility to the process for auditors.
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What to expect from your financial expert
May / June 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: While working in the areas of dispute resolution, litigation and potential litigation, financial experts wear many hats. To ensure the quality of these experts’ litigation support services, the American Society of Appraisers has issued nonbinding guidelines on the proper role of the independent financial expert. This article discusses the guidelines, including the reasons financial experts are engaged and the procedures they should follow when conducting an assignment.
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FLP update – Surviving the latest IRS challenge
May / June 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 1077
Abstract: For years, the IRS has used a variety of tactics to challenge family limited partnerships (FLPs). In 2008, it took a relatively new approach — arguing that transfers of partnership interests in an FLP were actually taxable indirect gifts of the assets held by the FLP. But the U.S. Tax Court rejected the IRS’s argument, as well as its claim that the “step transaction” doctrine applied, in the latest case to consider this argument, Gross v. Commissioner. This article summarizes the facts and findings of Gross and suggests ways practitioners can help an FLP survive IRS challenge.
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Rocky economy alters the valuation landscape
May / June 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: The ripple effect of the global economic downturn has reached the realm of business valuation. As the value of real estate and businesses in many industries has dropped dramatically, valuators have been forced to change some of their methods. This article explains how declining values are affecting how appraisers approach estate, divorce and merger and acquisition valuations. These experts, for example, may advise delaying the estate valuation date as late as the law allows or move up divorce court dates.
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Occupational fraud report: The usual suspects?
May / June 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 1145
Abstract: The Association of Certified Fraud Examiners’ latest Report to the Nation on Occupational Fraud and Abuse collected and summarized information on almost 1,000 cases of employee fraud. The report’s results can help businesses and their legal counsel understand how demographics, job responsibilities and level of authority are connected to certain types of fraud and, thus, limit losses. This article outlines the demographic characteristics, job responsibilities and income levels of people who are more likely to commit fraud. It also provides tips on spotting red flags of an active fraud scheme.
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Newsbits – Handling credit card information
Spring 2009
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 527
Abstract: In this issue, “Newsbits” discusses new developments in handling credit card information; a decreasing number of charitable contributions; your donors’ SROI, or social return on investment; and socially responsible guidelines.
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5 ways to boost your nonprofit’s income
Spring 2009
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: With donor contributions dropping for many nonprofits, you may be looking for ways to make up the difference in income. This is the time to revisit some of the time-tested ways for nonprofits to generate revenue. It’s also time to get creative and brainstorm some new potential money makers for your organization.
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Building a dream team – How to manage the board selection process
Spring 2009
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 1053
Abstract: Having a leadership team that can drive your nonprofit through hard economic times is more important than ever. Combine that large order with another important factor — transparency — and you have your work cut out for you. So how can you put together a board of directors that can nimbly pick up the ball while satisfying the community your nonprofit serves?
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Outcomes-based evaluation puts the proof in the pudding
Spring 2009
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 517
Abstract: In the world of real estate, the mantra is location, location, location. In the world of nonprofits and the entities that fund them, the mantra is results, results, results. Funders want to know that their funds are being spent responsibly and you’re accomplishing — at least working to accomplish — what you said you would.
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The Contractor’s Corner – What are the risks of taking on an out-of-state job?
Spring 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: In this issue’s “The Contractor’s Corner,” we answer a question from a contractor who’s considering whether to venture beyond state lines for the first time. As one might suspect, doing so involves far more than simply loading up some gear and a work crew and showing up at the job site as usual. There are a variety of risks, including tax, licensing and materials procurement, that need to be considered.
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Futurescope: Construction Business Trends – 3 hot construction areas in a chilly economy
Spring 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 367
Abstract: In this issue’s “Futurescope: Construction Business Trends,” we look at what 2009 may hold for contractors. Although it probably comes as no surprise that the news isn’t exactly rosy, there are three areas — green building, federal infrastructure projects and smaller homebuilding — that could hold promise.
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Business improvement strategies – Benchmarking helps answer the tough questions
Spring 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: How are you? It’s a question asked all the time. But how often do contractors ask it about their construction businesses? In truth, they can’t know unless they ask some tough questions. This article explores one of the best ways to do so: by undergoing a process called “benchmarking.”
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Mobile computing devices demand top-notch security
Spring 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Whether they use a smart phone, PDA, tablet computer, or full-blown laptop, mobile computing devices have become constant companions to most contractors. From a productivity standpoint, this is good news. So many tasks that once kept them tied to their desks are now doable from the remotest parts of a job site, a vehicle or a restaurant booth. All this convenience, however, isn’t without risk. This article discusses the whys and hows of protecting mobile computing devices.
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Fighting back – Tough economy challenges contractors to control cash flow
Spring 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: The construction business has hardly been spared from economic hardship, with most industry sectors projected to endure drops. During times like this, it’s easy to panic. But a better strategy for contractors is to fight back — figure out ways you can keep your company’s head above water while maybe, just maybe, gaining an edge on the competition. To do so, construction companies need to do one thing in particular: Control their cash flow. This article explains how.
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5 steps to better delegation
Spring 2009
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Done well, task delegation allows an individual to focus on his or her most important tasks, helps to build bench strength in an organization and gets staffers out of the office before midnight. This article outlines five general steps for improving delegation: Choose tasks wisely, pick the right person, perfect the handoff, keep in touch (sparingly) and acknowledge the help.
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Creating a solid investment policy
Spring 2009
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Weak economic fundamentals and volatile financial markets make having a written investment policy more important than ever. This article explains the basic objective of an investment policy: to ensure that an organization’s money works as hard as it can for as long as it can. It also guides organizations through the process of listing objectives and allowable investments, developing policies for accountability and managing extraordinary losses.