August / September
Showing 305–320 of 469 results
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Back to Basics – Untangling the web of fixed assets and depreciation expense
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Fixed assets are a common source of loan collateral. But how much do lenders really know about accounting for property, plant and equipment? If they accept fixed assets at face value, they’re likely to make imprudent decisions about the collateral values, profitability and overall creditworthiness. This article explains that FASB and IRS rules permit some leeway when deciding whether to capitalize or expense a purchase, as well as in choosing depreciation methods. These choices can have a large effect on a balance sheet.
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Know your borrowers’ fraud risk profile
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: Customers face two types of fraud risks: employees who misappropriate assets and those who “cook the books” to make the company appear healthier than it is. This article offers a fraud checklist that enables lenders to create their own customized fraud risk profile for each borrower.
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Cross-collateralization strategy raises concerns
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: Commercial lenders cross-collateralize loans to reduce risks. But accounting concerns and debt restructuring issues may emerge when using multiple properties to secure a loan associated with one property. This article discusses a study that illustrates the potential impact of cross-collateralization on loans’ nonaccrual status. The article also notes that some banks use cross-collateralization in an attempt to avoid troubled debt restructuring (TDR) status on reworked loans.
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What’s the plan? Make sure your customers aren’t driving with blinders
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: In many ways, operating a business is like venturing off on a road trip. But it’s surprising how many small and midsize companies have no road map to guide them. Detailed business plans can improve the odds that a borrower will arrive at its destination on time and on budget. This article looks at the essential components of a business plan and how they can help lenders assess whether a borrower’s plan appears realistic. A sidebar explains why the most relevant section from a lender’s perspective is the management team description.
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News for Nonprofits – Raising funds on public radio and TV – The IRS may have missed 15,000 for revocation – Add personal touches to your thank-you letters
August / September 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: This issue’s “News for Nonprofits” discusses a current Federal Communications Commission proposal that would allow charities to be able to raise funds on NPR and PBS shows; an IRS programming error that may have resulted in failing to identify thousands of not-for-profits whose tax-exempt status should have been automatically revoked; and how to add a personal touch to thank-you letters to donors.
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Conflict-of-interest checklist
August / September 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: Board officers, directors, trustees and key employees must avoid conflicts of interest, because it’s their duty to do so. Any direct or indirect financial interest in a transaction or arrangement that might benefit the individual personally could result in the loss of an organization’s tax-exempt status — and its reputation. This article offers a quick checklist that not-for-profits can use to gauge whether they’re doing what it takes to avoid conflicts of interest.
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Ailing programs require your attention
August / September 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 782
Abstract: It’s not uncommon for nonprofits to keep programs long after they’ve stopped being effective. But a “we’ve always done it this way” attitude can prevent an organization from meeting its mission. Community and membership needs change, and a nonprofit must change with them. This article shows how to weigh program effectiveness through the use of surveys, demographic data, community input and specific metrics, and looks at options for programs that aren’t measuring up.
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Teaming up – Careful planning is essential in any alliance
August / September 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 988
Abstract: Countless nonprofits have partnered up for strength and survival during the last several years. The success of such a banding together depends on careful planning and oversight, whether the combination is a joint venture or a strategic alliance. This article explains the difference between the two arrangements, along with some of the considerations that need to be addressed with both. A sidebar looks at some of the pros and cons of a joint venture.
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Ask the Advisor — Q. What’s the best way to merge two IT networks?
August / September 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: One of the biggest integration challenges for business buyers and sellers is combining their IT systems. If this task isn’t accomplished quickly, efficiently and correctly, it could hamper the newly merged organization for years. This column examines how smart companies prepare for technical integration, noting that IT staff need to keep in mind the merged organization’s strategic objectives.
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Price isn’t everything — Why sellers need to look at the bigger picture
August / September 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: It’s easy to understand why a selling owner would assume that the highest acquisition offer is the best one. But successfully selling a business isn’t that simple. Sellers must consider a range of factors, including financing risk, deal structure, regulatory concerns, organizational compatibility, and just plain gut feelings.
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The breakup — Which M&A party foots the bill?
August / September 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: M&A deals fall apart for many reasons. When they do, one — or both — parties may be financially responsible for covering deal-related expenses, such as fees for financial and legal advice. While sellers have traditionally agreed to be responsible for any breakup fees, this article discusses circumstances in which sellers require buyers to pick up at least a portion of the expenses. A sidebar explains why a buyer might willingly pay breakup fees.
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War games: Imagining the worst to realize the best
August / September 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: In approaching an M&A transaction, it’s natural to assume that everything will go according to plan. But it’s important to think strategically and consider how things could go terribly wrong. One worthy exercise is to anticipate and analyze various worst-case scenarios so as to head off deal-destroying errors. This article discusses potential traps for buyers and for sellers.
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Too abstract — Court invalidates patent of automated auto loan service
August / September 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 597
Abstract: A company held two patents for a computer-aided method for processing credit applications over electronic networks. After it filed an infringement lawsuit against several parties, the defendants moved to dismiss the case, asserting that the computer-aided method wasn’t eligible for a patent. In finding for the defendants, the Federal Circuit made one thing certain: Merely appending the phrase “computer-aided” to a would-be patent won’t cut it. Citation: Dealertrack, Inc. v. Huber, Nos. 2009-1566, -1588, Jan. 20, 2012 (Fed. Cir.); Bilski et al v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
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Psychic didn’t see trademark loss coming
August / September 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: In 1995, a popular psychic and astrologer entered into a contract for the production and distribution of materials featuring his services. Under the agreement, he granted the company the right to use his name as a trademark. In 2006, a legal dispute arose when he ceased providing services, and the company ceased to pay him. A jury found that he had violated the agreement. After he was later enjoined from using his name as a trademark, he appealed. This article explains why the subtleties of contract language resulted in the rejection of his claim. Citation: Mercado-Salinas v. Bart Enterprises Int’l, Ltd., No. 10–2359, Dec. 20, 2011 (1st Cir.)
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Federal Circuit clarifies “co-inventor” test
August / September 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 702
Abstract: What defines a “co-inventor”? It’s a critical question, since a co-inventor has the right to exploit an invention without the permission of the other inventors, as well as to license or sell that right without permission or sharing the proceeds. This article examines the case of a researcher who developed a synthesis protocol for making a novel genus of chemical compounds. Later, another researcher synthesized a compound using the first researcher’s protocol. When the latter was not named as an inventor, he sued, and the court found in his favor. Citation: Falana v. Kent State University, No. 2011-1198, Jan. 23, 2012 (Fed. Cir.)
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Copy that — or not — Congress can restore copyrights to public domain works
August / September 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: One might think that, once a copyrighted work enters the public domain, it’s unconditionally available for use from there on out. But the U.S. Supreme Court has held that Congress can restore copyright protection to works that had been in the public domain. This article looks at the legal challenge posed by those who had previously enjoyed free access to such works, and why the Court rejected their arguments. A sidebar discusses the majority opinion’s rejection of the dissent’s concerns about “orphan works” — older and more obscure works that have copyright owners who are difficult or impossible to track down. Citation: Golan v. Holder, No. 10-545, Jan. 18, 2012 (Supreme Court)