2012
Showing 689–704 of 717 results
-
Let your manufacturer’s operating report inspire you
January / February 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: A typical dealership likely prepares and sends an operating report to its manufacturer every month. How it uses the report beyond sending it to the factory can have a big impact on its profitability. This article offers some ideas for using a monthly operating report as a tool to stay on track as the year progresses. It shows how the numbers can analyze front-end and back-end operations and measure performance against such benchmarks as service absorption.
-
Construction Success Story — Contractor eases into the benefits of e-filing
January / February 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: This issue’s “Construction Success Story” focuses on a contractor who met with his advisor to discuss a recently passed state law that required taxpayers to file forms, as well as pay taxes and fees, electronically. He was a little worried about the transition to a paperless method. But the advisor explained that, by investing in an e-filing application that the contractor could integrate into his existing construction-specific accounting and payroll software, he could direct the e-filing program to pull information already in his records and fill out many portions of the forms automatically, thereby saving time and money and increasing accuracy.
-
Implementing an accident prevention and response program
January / February 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 472
Abstract: Construction sites are inherently dangerous places. To protect their workers and bottom line, contractors must actively work at minimizing safety hazards and handling injuries appropriately. This article provides tips on implementing an effective accident prevention and response program
-
Consider mediation for your next construction dispute
January / February 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 747
Abstract: A contractor who stays in business long enough will likely encounter a situation with an owner or developer that can’t be resolved with a simple chat. In such situations, lengthy and expensive litigation may seem inevitable — and if not that, a binding arbitration hearing. But there’s another alternative to consider: mediation. This article explains what’s involved in the mediation process, and shows how it can be quicker, cheaper, more flexible and less headache-inducing than arbitration or litigation.
-
A financial expert’s role in employment litigation
January / February 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 367
Abstract: Financial experts play a critical role in wrongful termination cases and other types of employment litigation — particularly in estimating damages. This article lists five key areas in which experts can get involved, including calculating base earnings, evaluating mitigation opportunities and discounting to present value.
-
The perfect exit strategy — Don’t let your clients leave it to chance
January / February 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: At some point in time, every business owner will retire and either sell his or her ownership interest or leave the company to others. The key to a seamless transfer is to identify an exit strategy that addresses the needs of not only the departing owner, but also the company in question. This article describes the ins and outs of creating an effective exit strategy, and looks at the various legal options available, depending on the owner’s goal for the business.
-
Estimating a defendant’s profits in IP cases
January / February 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: In certain types of intellectual property (IP) litigation, plaintiffs are entitled to recover (in addition to or in place of their own lost profits) damages based on the profits the defendant enjoyed as a result of its infringement. This article discusses how sales among infringing and noninfringing activities might be apportioned and costs allocated.
-
Tax Court to valuators: Explain yourself!
January / February 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1026
Abstract: Courts today no longer accept valuation experts’ opinions without careful scrutiny. This article discusses one case in which the court found that the estate expert’s valuation erroneously relied primarily on the discounted cash flow (DCF) method and “tax affected” the company’s earnings — that is, reduced the company’s projected earnings to reflect an assumed corporate tax burden. A sidebar discusses whether it’s advisable or not to tax affect earnings. Citations: Estate of Gallagher, T.C. Memo. 2011-148 (June 28, 2011). Gross v. Commissioner, T.C. Memo. 1999-254 (July 29, 1999)
-
Contractor’s Toolbox – Weigh the pros and cons of IPD and BIM
Winter 2012
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: Integrated project delivery (IPD) is a collaborative approach to construction projects that can help make projects more successful and profitable. It usually goes hand-in-hand with building information modeling (BIM), a technology that facilitates collaboration. But neither has been widely adopted, because collaboration isn’t always easy in an industry in which relationships are often adversarial. Furthermore, these techniques may raise thorny legal and risk management issues. But, as this article explains, IPD and BIM can provide substantial advantages, as well.
-
Looking for a new revenue source? Consider consulting on cost segregation studies
Winter 2012
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: A cost segregation study, which involves identifying the specific assets that make up a building and their costs, can provide benefits to both building owners and to contracting companies. The owner reaps the rewards of considerable tax deferral and the contractor can consult on this much-needed service and thus open up a new profit center. This article shows how a cost segregation study works, while a sidebar offers a partial list of items that qualify for faster write-offs.
-
The “pay-if-paid” clause – Know what you’re dealing with
Winter 2012
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: In recent years, increasing numbers of owner bankruptcies and insolvencies have brought pay-if-paid (PIP) clauses into the spotlight. These clauses — which shift the risk of owner nonpayment from general contractors to subcontractors — are controversial. But they’re common in construction contracts, so it’s important to understand their impact. This article discusses the enforceability of PIP clauses and their impact on surety bonds. A sidebar explains the distinction between a PIP clause and a pay-when-paid (PWP) clause.
-
Are draft reports discoverable?
January / February 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Federal courts have loosened the restrictions on the discoverability of draft reports. But many exceptions exist, so it’s wise to remain cautious when exchanging documents with expert witnesses. This brief article summarizes the recent update of Federal Rule of Civil Procedure (FRCP) 26, which facilitates freer exchange of information between attorneys and expert witnesses. While sharing draft reports and other documents is no longer taboo, prudent experts and attorneys need to understand the limits of the new Rule 26.
-
Impairment test makeover — Requirements for testing goodwill are revised
January / February 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: This past September, the Financial Accounting Standards Board (FASB) revised the requirements for testing goodwill impairment for public and private entities. Because the new qualitative pretest is optional, managers and directors may wonder if they still need an outside appraiser to gauge impairment. This article reviews the basics of goodwill impairment and lists some particulars of the FASB update. Because the new pretest introduces an element of uncertainty to reporting goodwill and other intangibles, an outside opinion by a valuation professional can provide needed guidance and support.
-
All the right questions: Is your expert — or the opposing expert — qualified?
January / February 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: How does a business owner or attorney know whether the appraiser they’re about to hire has what it takes — or whether an opposing expert has the required expertise? This article discusses how to determine whether a valuation expert is on top of his or her game. The article notes that valid valuation credentials, clear areas of expertise, knowledge of valuation basics and report thoroughness are just some of the areas to consider in evaluating a valuation candidate. A sidebar explains what a "Daubert challenge" is.
-
Accept no shortcuts when valuing ESOs
January / February 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 982
Abstract: Employee stock options aren’t just for start-ups and high-tech firms anymore. ESOs not only save on cash, but they also provide an incentive to increase profits and build value. But the administrative side of issuing ESOs can be fraught with complications. This article explains how valuation professionals can help guide businesses through the ESO minefield. The article notes that businesses need to be aware of the accounting and tax requirements involved, and points out that reasonable stock and option valuations prepared by independent valuators can make all the difference.
-
BANK Wire – FAF: No independent board for “private company GAAP”
Winter 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: This issue’s “BANK Wire” discusses the Financial Accounting Foundation’s rejection of the concept of a separate accounting standards board for private companies, in favor of a Private Company Standards Improvement Council. It also looks at the revelation of widespread mortgage-related violations of the Servicemembers Civil Relief Act, and notes a Federal Trade Commission publication that provides a valuable guide to anyone dealing with Fair Credit Reporting Act issues.