2011
Showing 193–208 of 649 results
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6 principles for better database management
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: As more and more organizations store information in searchable databases, disputes over the discovery of that data have become increasingly common in civil litigation. This article notes that, in response, the Sedona Conference — an influential think tank of leading jurists, lawyers, experts and consultants — has developed six principles to simplify discovery of database information and clarify the obligations of both requesting and producing parties.
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Fraud experts “like” social media evidence — with good reason
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: Thanks to the surging popularity of social networking media, investigators can now tap into a wealth of potential evidence that was nearly impossible to find only a few years ago. This article discusses the fact that many people are posting incriminating material online, and summarizes the regulatory limitations that apply when it comes to obtaining evidence from social media. A sidebar looks at the use of “social network analysis” (SNA) to detect sophisticated fraud schemes.
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FASB’s goodwill proposal is good news for many companies
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: Recently, the Financial Accounting Standards Board published a proposed Accounting Standards Update (ASU) that would simplify goodwill impairment testing. The proposal would allow companies to use a qualitative approach to identifying potential impairment. This article lists several examples of qualitative factors that, according to the proposed ASU, should be examined.
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Simplifying your legal structure can reduce risk and costs
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: In the years leading up to 2008’s global financial crisis, many companies grew through mergers and acquisitions — ending up with highly complex structures consisting of dozens or even hundreds of legal entities. But the associated costs and risks can be high. This article discusses how a program of legal entity simplification can reduce costs and a variety of tax, accounting and auditing risks.
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IRS Schedule UTP – Eliminating uncertainty is the best strategy
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Large companies are required to report any uncertain tax positions (UTPs) on their federal return, and many smaller companies soon will be, as well. This article discusses the reporting requirements of IRS Form 1120, Schedule UTP, along with strategies that companies with UTPs should consider to eliminate the uncertainty.
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Is the price right? Get your transfer pricing house in order
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1040
Abstract: In an increasingly global business environment, cross-border tax compliance is critical. It’s particularly important for companies to assess their transfer pricing programs. Transfer pricing issues can arise in public companies of all sizes and can even apply to domestic companies that do business in several states. This article explains how companies can ensure transfer price rule compliance as the IRS increases its scrutiny. A sidebar offers a specific example of transfer pricing in action.
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News for Nonprofits – Have you “tweeted” lately?
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This issue’s “News for Nonprofits” explains how reluctant not-for-profits can break into social networking and looks at payroll reporting for deferred compensation payouts.
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Lease negotiations – Is it time for a new home base?
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: With the economy still on the mend — and the commercial real estate market far from top form — it might be a good time for a nonprofit to look for a new building space to lease. Or it might want to renegotiate its current lease with a landlord who doesn’t want to risk the financial impact of a vacant space. This article discusses some of the costs of leasing a new space, and offers six important points to weigh before signing a lease.
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Avoiding donor fatigue
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Year after year, not-for-profits contact the same people to solicit donations or sponsorships for a special event. But at some point, even the most benevolent souls experience donor fatigue and don’t want to be asked again. This article offers tips on how to stay engaged with a donor base while not having fundraising efforts erode hard-won relationships.
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Back to the future – Rely on financial statements to make decisions for the future
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1079
Abstract: Financial statements provide a wealth of financial data on a nonprofit’s most recent month, quarter or year. But they also have valuable information to make business decisions and plan for the organization’s future. This article discusses the purpose and components of different financial statements, and how the information can be used to investigate budget variances, plan for the near future, and evaluate the organization’s effectiveness in meeting its mission. A sidebar explains how benchmarking against industry statistics can help identify strengths or weaknesses.
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Ask the Advisor – Q. How can we conduct due diligence without raising antitrust issues?
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 401
Abstract: Buyers and sellers must exchange proprietary information about their companies during the due diligence stage of an M&A transaction. But such information-sharing can raise antitrust issues for companies that have a substantial market share. This article lists several questions that M&A participants should ask regarding information that, if shared, might lead to antitrust claims.
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The agreement zone – Finding a solution for sale price standoffs
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Price stalemates can be frustrating and potentially hazardous to your deal, but they’re also common. If negotiations are handled carefully, a disagreement over price shouldn’t be insurmountable. This article looks at how seller misconceptions and changing market conditions can contribute to price stalemates and how both parties can get closer to what some experts call “the zone of possible agreement.”
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Integrating your acquisition – Now may be the time to raise product prices
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: For business buyers, the integration stage of an acquisition can be the most labor-intensive. But it’s important to focus on the prices of the newly merged company’s products and services, because this can help improve gross margins significantly. This article explains why it’s important to start planning early, gather good data and consider standardizing discounts.
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How to sell your startup — and avoid making rookie mistakes
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: It may sound counterintuitive, but startup companies can be in a strong position to sell. From a larger buyer’s perspective, they’re often inexpensive relative to the strategic advantages they offer. But buyers hoping to sell need to capture buyer interest — as well as avoid making rookie mistakes that could knock down the selling price. This article examines what buyers are looking for, along with several pitfalls for sellers to avoid. A sidebar lists factors involved in estimating an offering price for a company with little historical performance.
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You call that art? Flower display doesn’t make the cut for copyright protection
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 502
Abstract: When a park district modified a garden that had been designed by an artist, the artist sued on the grounds that his “moral rights” had been violated under the Visual Artists Rights Act of 1990. The U.S. Court of Appeals for the Seventh Circuit disagreed. Kelley v. Chicago Park District, Nos. 08-3701, 08-3712, Feb. 15, 2011 (7th Cir.)
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Getting particular with false marking claims
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: Qui tam provisions, like the one in the False Marking Statute, empower everyday citizens to enforce laws. The provisions, however, also provide financial incentives that can encourage frivolous lawsuits. In one recent case, a patent attorney sued a manufacturer for marking some products with an expired patent number. But the U.S. Court of Appeals for the Federal Circuit determined that plaintiff needed to amend its complaint to satisfy the “particularity requirement” of the Federal Rules of Civil Procedure. In re BP Lubricants USA Inc., Misc. Docket No. 960, March 15, 2011 (Fed. Cir.)