2013
Showing 593–608 of 735 results
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New rules enhance auditor communication requirements
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: In August, the Public Company Accounting Oversight Board (PCAOB) finalized a new standard that’s designed to improve communications between audit committees and external auditors. As this article explains, the standard is meant to enhance existing requirements, focus auditor communication on significant matters and link new communications to the performance requirements of other PCAOB standards.
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In the courts — Why companies must be careful with MD&A disclosures
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: A 2012 legal decision may increase pressure on companies to make proper disclosures of Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This article discusses the case, which appears to have lowered the bar for plaintiffs seeking to pursue securities litigation based on a company’s failure to disclose trends and uncertainties.
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After the ban: Should you advertise private placements?
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 775
Abstract: One of the provisions of last year’s JOBS Act relaxes the ban on advertising and public solicitation for certain private placements. But before companies start placing ads and touting their offering online, they still need to ensure that their investors are accredited — and take additional steps to verify that they are. This article lists the factors companies should consider to determine the reasonableness of investor verification steps.
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Risky business — Reduce M&A liability with anticorruption due diligence
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: As demonstrated by several high-profile settlements in recent years, the U.S. Department of Justice and the SEC have been aggressively enforcing the Foreign Corrupt Practices Act (FCPA). For any company that’s involved in or contemplating merger and acquisition activities, anticorruption due diligence is critical — particularly if a target does business in high-risk countries. This article discusses red flags to look for and how to deal with violations that are found. A sidebar explains the practices the FCPA covers.
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News for Nonprofits
February / March 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 491
Abstract: This issue’s “News for Nonprofits” discusses the “Social Impact 100 (S&I 100),” an index of charities that potential donors can consult to determine if a not-for-profit is meeting its mission and has the potential to reach more people. Also featured is the Better Business Bureau (BBB) Wise Giving Alliance’s “truth in advertising” initiative, which emphasizes the responsibility of boards of directors to ensure that fundraising firms that their nonprofits engage are adhering to the BBB’s “truth in advertising” standards.
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What makes people give?
February / March 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: Individual donations are the lifeblood of many nonprofits and, thus, not-for-profit leaders should have a good handle on why people dip into their pockets and donate money or other gifts. Some of the reasons may be surprising. This article describes the traditional tax and estate planning reasons, but also notes that, even among purely philanthropic motivations, there are distinctions.
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Outsource your nonprofit’s accounting functions — maybe
February / March 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: At some point, a nonprofit might consider outsourcing the functions that fall under its accounting and financial umbrella. But, as this article explains, it’s important to weigh the pros and cons before making this important decision. The cost of outsourcing accounting functions might equal or even exceed that of an experienced internal accountant — or it may cost less. Outsourcing only some functions could be a solution for some nonprofits.
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Protecting privacy – Meld best practices into your policy and procedures
February / March 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 887
Abstract: The protection of an individual’s privacy strikes the core of nonprofits, which collect a significant amount of personal data on clients, donors and other constituents. Safeguarding their privacy starts with the development of a privacy policy and procedures to bring it home. This article discusses how nonprofits can find guidance in the Consumer Privacy Bill of Rights and the American Institute of Certified Public Accountants’ Generally Accepted Privacy Principles (GAPP). A sidebar discusses three helpful documents that can be found online.
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Ask the Advisor – Q. Should I allow an investor to take a minority stake in my company?
February / March 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: Along with selling, one of the toughest decisions a privately owned business can make is whether to allow an outside investor to take a substantial minority stake. This type of arrangement can be ideal for a business that isn’t able to borrow what it needs from a bank or raise cash via an IPO. But as this article explains, minority investors may request certain rights, such as voting provisions that enable them to intervene in key hires and major asset sales.
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How to leverage location — and get a better price
February / March 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: For most sellers, their company’s location or property holdings won’t be the centerpieces of their M&A deal. However, a good location could mark the tipping point for buyers that are on the fence — and it might raise the amount of the buyer’s offer. This article discusses such location advantages as lower taxes, fewer regulations and easy access to transportation.
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Stop employee integration problems before they start
February / March 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: When companies merge, the race for cultural dominance can foster resentment and power struggles and lead to the departure of key employees during the delicate integration stage. This article talks about how companies can head off such problems by making an effort to welcome new personnel and clearly communicate their value in the merged organization.
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Does smaller really mean easier? Acquisition challenges for large companies
February / March 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Small companies can offer large company buyers great growth potential or access to unique assets, but they can also pose due diligence, negotiation and integration headaches. This article explains why the small-cap market is desirable, and also what financial, legal, and even emotional obstacles buyers might encounter when negotiating an acquisition. A sidebar discusses how small-business owners can negotiate with sophisticated corporate buyers.
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Trademark: Canceled
February / March 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Under trademark law, a mark’s nonuse in commerce for three consecutive years constitutes evidence of abandonment. This article discusses a case in which one company attempted to cancel another’s registration, claiming that the latter hadn’t actually used the mark as registered because it didn’t offer software to consumers as a good in trade. The court’s ruling demonstrates that trademarking in a digital marketplace may not be as straightforward as it was in the past. Citation: Lens.com, Inc. v. 1-800 Contacts, Inc., 2011-1258, Aug. 3, 2012 (7th Cir.)
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One, singular sensation … Using indefinite articles in patent language
February / March 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: When one technology company sued another for patent infringement, the district court dismissed the case, concluding that, for infringement to have occurred, the location facility — which performed multiple functions — must be contained on a single computer. The plaintiff appealed, arguing that the location facility could be distributed among multiple locator server computers. This article shows that the court’s ruling came down to whether the indefinite articles “a” and “an” in a patent mean “one or more” or “one only.” Citation: 01 Communique Laboratory, Inc. v. LogMeIn, Inc., No. 2011-1403, July 31, 2012 (Fed. Cir.)
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Does “social bookmarking” infringe on copyright holders?
February / March 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: The Internet allows materials to be more easily and economically distributed to a mass audience, but it also allows the public a ready means of copying and sharing that content without payment. This article looks at a case in which a social bookmarking site was sued for copyright infringement because it allows people to provide one another access to online materials. At issue was whether the defendant was a contributory infringer. Citation: Flava Works, Inc. v. Gunter, No. 11-3190, Aug. 2, 2012 (7th Cir.)
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Doubling down — The latest on patentability of “isolated” DNA molecule
February / March 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1054
Abstract: Members of the biotech industry were much relieved in 2011 when a three-judge panel of the U.S. Court of Appeals for the Federal Circuit held that an “isolated” DNA molecule is patentable. However, in another case, the U.S. Supreme Court held that the methods at the heart of a diagnostic test weren’t patentable. Taking this into account, the Federal Circuit issued a second ruling that was once again positive news for the biotech industry. This article examines the case, but a sidebar notes that further review may be on the horizon. Citation: Association for Molecular Pathology v. U.S. Patent and Trademark Office and Myriad Genetics Inc., No. 2010-1406, Aug. 16, 2012 (Fed. Cir.); Mayo Collaborative Svcs. v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (Supreme Court)