2011

Showing 1–16 of 649 results

  • Federal court strikes down SEC rule – What it means for the future of proxy access

    Year End 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 549

    Abstract: In July 2011, a federal court struck down on procedural grounds the SEC’s controversial proxy access rule, which would have permitted shareholders to submit proposals to amend a corporation’s bylaws to establish proxy access procedures for shareholder nominees. Whether the SEC tries to re-adopt the rule or adopt a new one, it’s important that public companies be prepared for any eventuality.

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  • 4 approaches to enhanced auditors’ reports

    Year End 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 511

    Abstract: The Public Company Accounting Oversight Board (PCAOB) recently issued a concept release seeking feedback on potential enhancements to auditors’ reports on public companies’ financial statements. The Board undertook this project in response to investor demand for audit reports that provide greater transparency and relevance to investors and other financial statement users. This article discusses the four potential approaches for achieving this goal that are outlined in the release.

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  • Rounding up recent accounting developments

    Year End 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 318

    Abstract: This article summarizes several recent accounting developments that affect public companies: the SEC’s discussion of whether — and when — to adopt International Financial Reporting Standards for U.S. companies; FASB and IASB proposals for joint standards on revenue recognition and lease accounting; and a FASB proposal to simplify goodwill impairment testing.

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  • Executive compensation – Watch out for performance pay tax traps

    Year End 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1178

    Abstract: At year end, public companies need to evaluate performance-based compensation arrangements with top executives to ensure that these arrangements meet tax deductibility requirements. Otherwise, their tax bills could increase by hundreds of thousands — or even millions — of dollars. This article describes the steps necessary to avoid the $1 million cap normally associated with this deduction. A sidebar states the requirements for stock-based awards to qualify as performance pay.

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  • News for Nonprofits – Encouraging unconventional gifts

    Year End 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 383

    Abstract: This issue’s “News for Nonprofits” offers unique ideas for giving that people can incorporate into their everyday lives and that may not cost a lot of money. It discusses the final set of IRS rules regarding Form 990 changes, and describes a gradually improving environment for charitable giving.

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  • Will your executive director score with the community?

    Year End 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 300

    Abstract: Many organizations want a new executive director (ED) to be a jack- or jill-of-all-trades, including management genius and financial wizard. But it’s also important that the ED deliver the organization’s message to the community, because this will affect the ability to raise funds, form alliances, attract quality staff and volunteers, and earn the confidence of those the organization serves. This short article lists specific traits to seek.

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  • Impressing your “suitors” with financial information

    Year End 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1041

    Abstract: A nonprofit’s financial information has the potential to create a great first impression. A major funder likely will request the organization’s most recent audit or financial statements, along with a copy of the most recently filed Form 990. This information is then plugged into three ratios: a program spending ratio, a fundraising efficiency ratio and a management expense ratio. This article explains the distinctions and considers other financial factors, as well. A sidebar notes that potential funders are often just as interested in the impact a nonprofit makes in the community.

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  • 5 tips for dynamic strategic planning

    Year End 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 718

    Abstract: Change is a key reason why a not-for-profit needs to revisit and revise its strategic plan regularly. And the strategic planning process can be made as dynamic as change itself. But it takes focus and commitment. This article offers five tips to ignite the process, including hiring a strategic facilitator and doing the necessary prep work.

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  • Ask the Advisor – Q. How long should my M&A deal take?

    Year End 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 414

    Abstract: When it comes to M&A transactions, there’s no such thing as an ideal timeframe. Each deal is different and many factors come into play. But as this column explains, it’s never a good idea to drag a deal out. Participants should try to anticipate the kinds of issues that might cause out-of-the-ordinary delays.

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  • Attract buyers with an “essentials” list

    Year End 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 638

    Abstract: Getting the attention of the right buyer isn’t easy. But one way sellers can kick-start their marketing effort is to conduct a self-assessment and identify their key strengths. This “essentials” list not only helps make the case to buyers, but it may also be useful during deal negotiations and help the two companies during integration. This article lists assets that should be considered “essential” and suggests which employees should participate in the assessment.

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  • Distress symptoms – Why selling can cure your financially troubled company

    Year End 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Believe it or not, there’s a market for financially distressed companies, and with the right perspective and professional advice it’s possible for sellers of such businesses to get a fair price. This article explains how sellers should prepare for a sale and what qualities sellers are looking for.

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  • Future-oriented acquisitions – Buying with your eye on the horizon

    Year End 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 759

    Abstract: While it may be tempting to take advantage of a relatively depressed M&A market, a bargain is only a bargain if the acquisition provides long-term value. This article discusses why buyers that are focused on the future are more likely to find their best strategic match, and suggests questions buyers should ask when evaluating a target. A sidebar points out that future-oriented M&A deals have an appeal for sellers, as well.

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  • When trademark and patent injunction standards collide

    Year End 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 456

    Abstract: This article looks at a recent trademark dispute in which preliminary injunction standards for trademark cases collided with those for patent cases. The decision by the U.S. Court of Appeals for the First Circuit holds an important lesson for those seeking injunctions.

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  • Standard raised for “inequitable conduct” defense

    Year End 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: In response to more than a decade of increasing criticism, the U.S. Court of Appeals for the Federal Circuit has raised the standard for inequitable conduct. By doing so, it’s reduced the chances that infringers will be able to successfully argue that patents should be rendered unenforceable because of purportedly wrongful conduct during patent prosecution. This article examines the court’s ruling.

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  • It’s all in the genes … or is it? Patentability of “isolated” DNA molecule affirmed

    Year End 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 638

    Abstract: This article discusses a recent federal appeals court ruling that an “isolated” DNA molecule is patentable — at least in part. In doing so, the panel shot down a controversial district court ruling that could have invalidated all patents for such molecules. Instead, the court found that two types of claims were patentable, but two others were not. Association for Molecular Pathology v. U.S. Patent and Trademark Office and Myriad Genetics Inc., No. 2010-1406, July 29, 2011 (Fed. Cir.) Bilski et al v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)

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  • Turning a blind eye backfires – Supreme Court addresses induced patent infringement

    Year End 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 970

    Abstract: When a home appliance manufacturer copied a design from a competitor’s fryer that didn’t have U.S. patent markings, it was successfully sued based on the induced infringement theory, which, an appeals court said, requires a showing that the alleged infringer knew or should have known that its actions would induce actual infringement. But, finding the relevant provision ambiguous, the Supreme Court delved into the criteria necessary to satisfy the knowledge requirement. This article explains how its findings affected the case. A sidebar explains the effect that the recently passed America Invents Act is expected to have on patent law. Global-Tech Appliances, Inc. v. SEB S.A., No. 10-6, May 31, 2011 (Supreme Court)

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