All Articles
Showing 10177–10192 of 10245 results
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How to get started finding a successor — and why you shouldn’t wait
Winter 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 287
Abstract: The owner of a manufacturing company must consider who eventually will succeed him or her. Be it his or her children or a qualified employee, the time will come to hand over the reins of the company to someone else. This short article explains the importance of succession planning.
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Do you know how to price your products?
Winter 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: Like most businesses, manufacturers must make enough profit on their product sales to generate an adequate return on investment. The difference for manufacturers is that setting prices based on margin information may not adequately reflect production time. A high-margin product that moves through the plant slowly may actually be less profitable than a low-margin product produced in half the time. This article examines several ways to approach pricing. (Updated: 3/20/12)
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Leading lean means walking the walk
Winter 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 404
Abstract: Manufacturers who wish to adopt lean manufacturing principles must demonstrate to their employees the value of lean strategies. The road to excellence in lean manufacturing can be never-ending, but excelling in lean leadership can make it less bumpy. This article explores lean leadership actions.
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Don’t let overhead accounts get ripe for the picking
Winter 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: Overhead costs are a part of every business, and accounting for them can be problematic. For manufacturers, overhead costing is particularly complex. Accounts tend to be large, and nonaccounting managers don’t always understand how they work. As a result, these overhead accounts can be open invitations to fraud. This article details how internal controls can help ensure funds remain in overhead accounts.
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The up-front work matters – Due diligence is essential in any merger or acquisition
Winter 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Mergers and acquisitions have become a way of life in manufacturing, but their success depends on due diligence early in the acquisition process. Whether a buyer or seller, think of due diligence as a protective business strategy. This article explains what aspects of a company to scrutinize. (Updated: 3/20/12)
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A business manager may be just what you’re missing
Winter 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 289
Abstract: Many law firm leaders are asking themselves: Should we hire a full-time business manager to run our operations? In many cases the answer is a resounding “yes.” This brief article looks at a few reasons why you should consider adding a nonattorney professional to your management team. (Updated 10/31/12)
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Handle your law firm’s move with care
Winter 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Has your firm outgrown its workspace? Do you need to lower costs? Do you want to move to a more desirable location? No matter what the reason or even the size of your law firm, moving is typically time-consuming and complex, requiring meticulous planning, communication and coordination. This article reviews some tips to help get your firm to its new location with as few bumps along the way as possible.
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Share your trade secrets – Giving new partners the “skinny” on how to succeed
Winter 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 745
Abstract: You’ve helped groom your firm’s star associates for years and now you’re ready to reward them for their hard work and commitment by naming them partners. But that’s only the beginning. New partners have many adjustments to make if they’re going to successfully transition from associate to partner. This article explains how law firms can help encourage new partners to set goals, develop skills, bring in new business and measure their own progress. (Updated 12/31/12)
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Grabbing the cross-selling bull by the horns
Winter 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 1012
Abstract: In theory, cross-selling is simple. When your clients need additional services, you refer them to another lawyer in the firm who can effectively provide them. In practice, things aren’t so simple. Clients may not be able to effectively communicate their needs or confidently turn over their business to a new lawyer, or may feel more comfortable in keeping that aspect of their business with the firm that’s been handling it for years. There are also internal issues: Lawyers typically dislike sharing their clients, and some aren’t comfortable with selling. This article explores how to train associates and partners for cross-selling success and rewarding their achievements.
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All’s not lost – Uncovering lingering electronic evidence
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 481
Abstract: Even when electronic evidence appears to have been deleted, forensic experts can help clients look for valuable nuggets of information. Experts may be able to break passwords, resurrect documents and find evidence in computer caches, recycle bins and meta data. (Updated 7/25/12)
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Finding fraud in financial statements
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 322
Abstract: Although Generally Accepted Accounting Principles (GAAP) mandate specific disclosures and reporting procedures, companies bent on fraud still find ways to falsify their financial statements. This article discusses several types of intentional omissions and common ways GAAP is misapplied. (Updated 11/30/12)
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A matter of preference: Valuing preferred stock
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: This article talks about the three important factors that determine the value of preferred stock, according to IRS Revenue Ruling 83-120: yield, dividend coverage and protection of liquidation preference. It also discusses additional factors affecting value, including whether shares come with voting rights. (Updated 10/29/12)
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Ethics standard for CPAs could hamper expert testimony
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: This article warns that an ethics standard designed to maintain CPA independence could affect litigators, too. The American Institute of Certified Public Accountants’ (AICPA’s) Professional Ethics Executive Committee’s 2007 revision to Interpretation No. 101-3 could be used by savvy attorneys to block CPAs from testifying as opposing experts or providing forensic services under certain circumstances. The AICPA standard refers to forensic accounting services for attest clients as potentially impairing CPA independence.
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Are draft expert reports discoverable? Federal court clarifies obligations
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 1021
Abstract: Valuations performed for litigation purposes raise questions about whether draft reports are discoverable and whether a duty exists to preserve drafts and correspondence related to valuations. In Univ. of Pittsburgh v. Townsend, the federal district court for the Eastern District of Tennessee clarified the rules regarding the discoverability of draft expert reports. The court didn’t read FRCP 26(a)(2) as imposing an affirmative duty to preserve “all documents” or as requiring the disclosure of draft reports, but noted that “draft reports are certainly discoverable.”
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Estate Planning Red Flag – Your estate plan benefits your grandchildren or other “skip” persons
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: The federal generation-skipping transfer (GST) tax is one of the harshest in the tax code: It’s a flat tax (currently 35%) — in addition to gift or estate taxes — on transfers to a “skip person.” This short article explains how to minimize or avoid triggering GST tax. (Updated 4/27/12)
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GRAT expectations – A zeroed-out GRAT can transfer wealth tax-free
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: A zeroed-out grantor retained annuity trust (GRAT) may be an attractive addition to an estate plan if a person has a large estate and has used up the $1 million lifetime gift tax exemption (or wishes to preserve the exemption for other purposes). This article details how a zeroed-out GRAT works.