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Showing 1–16 of 34 results
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5 tips for avoiding profit fade
Spring 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Profit fade can be a serious problem for construction companies. As the name suggests, profit fade simply means a decline in expected gross profits over the course of a project. This article suggests five ways to avoid this costly issue, including monitoring work in progress and building in contract protections.
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3D laser scanning poised to electrify construction industry
Summer 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The construction industry is experiencing a digital transformation. Among the most electrifying technologies on the rise is three-dimensional (3D) laser scanning. These scanners measure without touching, quickly and accurately capturing details of every nook and cranny of a building or job site. This article explores a few specific areas of the industry that 3D laser scanning may impact.
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3D laser scanning poised to electrify construction industry
July / August 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The construction industry is experiencing a digital transformation. Among the most electrifying technologies on the rise is three-dimensional (3D) laser scanning. These scanners measure without touching, quickly and accurately capturing details of every nook and cranny of a building or job site. This article explores a few specific areas of the industry that 3D laser scanning may impact.
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Language matters: Grammar guides court’s patent interpretation
June / July 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Grammar nerds can delight in a new ruling from the U.S. Court of Appeals for the Federal Circuit, which hears all appeals involving patent litigation. Asked to interpret the meaning of the phrase “a plurality of” when it precedes a list of components in a patent, the court relied in part on a source likely to be found on the bookshelf of every English major at some point. This short article covers the court’s finding of noninfringement based on the meaning of the phrase “a plurality of.” SIMO Holdings Inc. v. Hong Kong uCloudlink Network Technology Ltd., No. 2019-2411 (Fed. Cir. Jan. 5, 2021).
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Be prepared for taxes on Social Security benefits
April 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: No one likes a surprise when filing a tax return. One thing that takes many older people off-guard is getting taxed on their Social Security benefits. This article explains how to calculate provisional income to determine whether your Social Security income is indeed subject to taxation.
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State of the legal market – New industry model is emerging
Spring 2020
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: After several decades of operating on an essentially law firm-centric model, a new model appears to be emerging for the legal services industry. While noting incremental improvements in 2019 financial performance, the 2020 Report on the State of the Legal Market from the Legal Executive Institute (LEI) serves as a warning that firms should adjust for the new model if they wish to survive. This article reviews the report’s findings.
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Are you ready for the workplace of the future?
March / April 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The way people work has evolved in dramatic ways over the past decade, and Millennials — who now represent the largest segment of the workforce — are driving even more change. Savvy investors, developers and owners are taking these shifts into account when conceiving, designing and developing projects. This article looks at why sticking with the old way of doing things comes with a significant risk of ending up with unmarketable properties that don’t appeal to employers.
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Giving trade dress infringement claim a shot
August / September 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The hurdle for proving trade dress infringement is high because a plaintiff must produce evidence of nonfunctionality — and product design often serves purposes beyond mere identification of the product’s source. This article reviews a case from the Sixth Circuit Court of Appeals where the court determined the plaintiff had succeeded. Leapers, Inc. v. SMTS, LLC, No. 17-1007, Jan. 10, 2018, 6th Cir.
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How to unlock “key person” risk in divorce cases
March / April 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: In divorce, when a marital estate includes a closely held business interest, its value can have a significant impact on the division of assets, as well as the determination of support payments. A key person discount may apply when valuing a business that relies disproportionately on one person for its success. This article discusses what this discount is, how business valuation experts apply it and when it’s relevant in a divorce context.
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Not so fast! Federal court denies real estate agent’s rental loss deduction
January / February 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The IRS generally considers rental real estate investments as passive activities, meaning taxpayers can use any related losses only to offset income from passive investments. The tax code does grant an exception for rental activity losses incurred by real estate professionals, but it’s not enough just to qualify as a real estate professional. This article reviews a U.S. Court of Appeals for the Ninth Circuit ruling finding that real estate professionals must also prove that they materially participated in the rental property. Gragg v. Commissioner, Ninth Cir., No. 14-16053, August 4, 2016
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Use management letters to improve your business
Winter 2017
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Audited financial statements typically come with a surprise bonus that business owners might not be aware of: the management letter. This article describes what’s required to be reported in the management letter, how a company can use it and the types of comments a CPA may voluntarily opt to report to demonstrate his or her commitment to the client’s success.
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In the News – Beware of non-GAAP metrics
Year End 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Many companies report financial metrics that don’t conform to U.S. GAAP in their business plans and other promotional materials. This article explains how these figures can sometimes cast a more favorable light on the borrower’s historic and prospective operations than the GAAP figures do. And it provides some questions for lenders to ask their borrowers about whether the use of non-GAAP figures makes sense — or whether it could potentially be misleading.
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The Contractor’s Corner – Should I go “pro” with time and billing software?
Spring 2016
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: This issue’s “Contractor’s Corner” answers a query about whether time and billing software is a worthy investment for a construction business owner. As the article explains, this technology offers a number of intriguing benefits relating to tracking workers’ hours and procuring timely payments. But contractors need to carefully approach the buying process.
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Consider fair use before issuing a takedown notice
February / March 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The Internet presents a challenging environment for copyright owners trying to control their content. This brief article reviews a case in which a court decreed that, under the Digital Millennium Copyright Act, copyright holders must consider fair use before issuing a takedown notice.
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Back to basics – When to consider ex post facto information
November / December 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Should business appraisers consider major events that occur after the valuation date? For example, what if a business is subsequently sold, files for bankruptcy, or experiences a major fraud loss, data breach or natural catastrophe? All of these events could potentially affect fair market value, but this article provides an overview of when to include (and exclude) ex post facto information from the valuation analysis.
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Dealer Digest – New rules could swell dealerships’ overtime costs
November / December 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: This issue’s “Dealer Digest” reports on proposed labor rule changes that would raise the level of pay at which certain types of employees are considered to be exempt from receiving overtime pay. Also highlighted is National Automobile Dealers Association data showing that dealerships’ average net profit margin lags behind that of other retailers, along with a legislative bill that would revoke Consumer Financial Protection Bureau lending guidance.