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Showing all 16 results

  • The “new normal” – How to succeed in the shadow of COVID-19

    September / October 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: COVID-19 has resulted in new ways of doing business. Practically everything from the way buyers shop for vehicles and perform test drives to how paperwork is handled has changed due to the pandemic. This article discusses changes that may be here to stay, such as increased online sales, bumped-up use of digital tools, and limited employee and customer in-store contact. A sidebar spotlights supply chain disruptions.

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  • The “new normal” – How to succeed in the shadow of COVID-19

    Fall 2020
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: COVID-19 has resulted in new ways of doing business. Practically everything from the way buyers shop for vehicles and perform test drives to how paperwork is handled has changed due to the pandemic. This article discusses changes that may be here to stay, such as increased online sales, bumped-up use of digital tools, and limited employee and customer in-store contact. A sidebar spotlights supply chain disruptions.

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  • Discounted cash flow vs. deal price – Chancery Court relies on DCF in appraisal action

    September / October 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: When calculating fair value in appraisal actions, Delaware courts have demonstrated a strong preference for objective, market-based metrics. However, this article summarizes a recent ruling that departs from this trend and, instead, relies on a discounted cash flow (DCF) analysis. However, this case is exceptional; a sidebar highlights a more typical appraisal action in which the court chose the deal price in an arm’s-length transaction as a reliable measure of value. Manichaean Capital, LLC v. SourceHOV Holdings, Inc., No. 2017-0673 (Del Ch. Ct. Jan. 30, 2020), In re Appraisal of Columbia Pipeline Grp., Inc., No. 12736-VCL (Del Ch. Ct. Aug. 12, 2019)

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  • Succession planning: The future is now

    April / May 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: When a senior leader leaves a nonprofit, it can affect every aspect of the organization. Whether the departure is planned, such as a retirement, or is unexpected due to a resignation, termination or death, every nonprofit should have a plan to reduce disruption and ensure continuity. This article discusses putting together a solid succession plan, including determining the requisite qualifications and identifying appropriate candidates. A sidebar discusses the transition period between old and new leaders.

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  • Consider tax reform when valuing pass-through entities

    November / December 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: It’s critical to understand the new deduction for qualified business income (also known as the Section 199A deduction) when valuing pass-through entities. This article explains the history of the tax-affecting debate, the mechanics of the new deduction and how recent tax law changes may impact the value of pass-through entities. A sidebar identifies specified service businesses that may be ineligible for the qualified business income (QBI) deduction at higher income levels.

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  • Don’t shoot the messenger – Court decides whether FLSA protects laid-off employee

    September / October 2017
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Can a terminated employee who complained to her employer claim retaliation under the Fair Labor Standards Act (FLSA) if the complaint was made on a co-worker’s behalf? This was the question before the Fifth Circuit in Starnes v. Wallace. This article describes the facts and what constitutes a prima facie case of retaliation pursuant to the FLSA. Starnes v. Wallace, No. 15-41341, Feb. 24, 2017 (5th Cir.)

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  • Cash is king – How to improve your cash flow stream

    July / August 2017
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Increasing sales and revenue is a top priority at most dealerships, as it should be. But in their drive to boost sales volume, some dealerships lose sight of another aspect of their financial management that’s just as important: cash flow. This article discusses frozen capital, and ways to thaw it out, including taking a hard look at vehicle receivables, vehicle inventory, manufacturers’ rebates and parts and service receivables. A sidebar explores whether a dealer should prepay for expenses, such as insurance, advertising and capital equipment.

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  • Great expectations – Employee requests pregnancy accommodation — with mixed results

    November / December 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Employers should always be careful when weighing pregnancy accommodation requests, even when they’re following facially neutral policies. As this article shows, an employer must do more than provide nondiscriminatory reasons for its failure to accommodate a pregnant worker. It should ensure its policies don’t significantly burden one class of employees. Legg v. Ulster County, No. 14-3636, April 26, 2016 (2nd Cir.) Young v. United Parcel Service, Inc., No. 12-1226, March 25, 2015 (U.S.)

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  • Data analytics can drive success

    October / November 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: With all eyes on performance outcomes these days, it’s only logical: Data analytics provides a welcome way to demonstrate achievement. Data analytics also can help an organization make better decisions and accomplish more in a variety of areas, including strategic planning, membership recruitment, programming, fundraising and constituent outreach. This article discusses what data analytics is, how to reap the benefits and where to begin. A sidebar highlights the importance of the human factor.

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  • In-house training: The key to mitigating operational threats

    Winter 2016
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Many community banks scrapped their in-house training programs years ago to reduce costs. But today a more rigorous regulatory environment, combined with increased pressure on banks to improve risk management, is causing many banks to rethink this strategy. This article explores using training as risk management and retention tools. A sidebar discusses the definition of “operational risk.”

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  • Building a stronger internal audit function

    Winter 2015
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: In recent years, nonprofits have been the target of increased scrutiny over governance, accountability and compliance. Despite this, many organizations dismiss the importance of their internal audit function. This isn’t a wise move. Tight budgets notwithstanding, nonprofits can’t afford mistakes or fraud incidents as a result of a weak or nonexistent internal audit function. This article describes the role of internal audit, what the auditors do, and factors that ensure the effectiveness of the internal audit function. A sidebar notes that savvy organizations have also begun to tap internal audit for strategic purposes.

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  • Due diligence tips – Are you paying enough attention to related-party transactions

    Year End 2014
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Related-party transactions played a major role in accounting scandals that happened at Enron and Tyco International. But such scandals aren’t unique to large public companies that engage in complex business transactions. In fact, unaudited private firms may be at even greater risk. Lenders typically act as gatekeepers for small borrowers and scrutinize their related-party transactions as part of their regular due diligence procedures. This article describes common related-party transactions and suggests ways to unearth undisclosed related-party relationships and unusual transactions. A sidebar encourages lenders to monitor performance-based executive compensation for financial misstatement risks, too.

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  • Keep more of your investment earnings

    November / December 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: An investment’s performance is only as good as its after-tax return. That’s why tax efficiency is important to an overall portfolio strategy. This article details two variables that can affect tax liability and offers guidelines that can help in the management of a portfolio’s overall tax burden.

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  • The future is now — Aligning value-based reimbursement with physician compensation

    Fall 2012
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Governmental and third-party payors are quickly moving to value-based reimbursement, leading to a shift from the traditional physician compensation model toward a new focus on quality outcomes. This article looks at a few of the value-based compensation models that have been gaining attention and describes three keys to successful implementation.

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  • Going global — Tips on maneuvering the minefield

    October / November 2012
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Does offshoring live up to all the hype? Before a borrower enters — or, in some cases, re-enters — the global realm, it’s important to consider ways to minimize risk and maximize results. This article discusses the pros and cons of offshoring and lists steps a company can take if that decision is made. It also looks at alternatives that may provide some of the benefits of offshoring while minimizing the drawbacks.

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  • Accounting for mergers – New standard could influence purchase prices

    Spring 2008
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: This article talks about how the newly revised Financial Accounting Standards Board Statement No. 141R, Business Combinations, expands the scope of covered business combinations and revises how transaction costs will be recorded. The revised standard could affect merger negotiations, particularly over a company’s purchase price, and prompt earlier valuations of assets.

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