2014
Showing 49–64 of 740 results
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How visual analytics can help detect fraud
November / December 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Accumulating large amounts of information is easier and faster than ever, but analyzing that information remains a challenge. Visual analytics — also known as data visualization — can be a powerful tool for making sense of large amounts of data and presenting that information to a judge or jury. This brief article outlines how visual analytics works and how it can help users identify hidden trends, patterns, relationships and anomalies.
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Daubert calls for liberal admission of expert testimony
November / December 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: In recent years, federal district courts have become increasingly aggressive in excluding expert testimony — both scientific and financial — on Daubert grounds. But this article summarizes two recent decisions in which courts clarified that the standards for admission of expert testimony are liberal ones. City of Pomona v. SQM North America, Nos. 12-55147 and 12-55193 (9th Cir. 5/2/14) Johnson v. Mead Johnson & Company, Nos. 13-1685 and 13-22681 (8th Cir. 6/6/14)
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Key to the operation – Determining key-person discounts
November / December 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: For some companies, one — or even two — persons may be truly irreplaceable. What happens to the business’s value in the case of a merger, acquisition or sale if that key person unexpectedly leaves the company? This article discusses several factors a valuator typically looks at to determine whether a valuation discount is warranted to reflect the potential risk to the business if the key person leaves.
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Dispelling the myths about control premiums
November / December 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: Fewer concepts are more widely misunderstood in business valuation than the control premium. For one thing, whether a premium or discount is appropriate depends on the level of value. And even if a control premium is appropriate, quantifying it is a challenge — and is subject to a great deal of debate in the valuation community. This article explains how valuators decide what method is appropriate to determine whether a control premium makes sense.
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Tax Tips – Watch out for tax scams
November / December 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue focuses on why it’s critical to watch out for tax scams; the alternative simplified credit (ASC) method as an easier way to claim a research credit; and proposed mandatory accrual accounting for some personal service firms.
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International estate planning: Handle with care
November / December 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: If a spouse is a non-U.S. citizen, different rules apply to the couple’s estate plan. One misstep can lead to unpleasant tax surprises. The tax treatment of noncitizens depends on whether they’re “domiciled” in the United States. And their country of domicile depends on their particular facts and circumstances. In general, however, the IRS views a person as a U.S. domiciliary if he or she lives in the United States — even briefly — with no present intention of moving. This article explains the rules.
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Why substantiating your charitable gifts is so important
November / December 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: The United States tax code recognizes the need for qualified organizations to reach out to taxpayers to help fund their nonprofit activities. And in return, these patrons receive the right to deduct such charitable gifts on their tax returns. But, the tax code also has very strict rules regarding charitable deductions. This article discusses how, by adhering to IRS guidelines and tax law requirements, a taxpayer can help ensure they don’t lose any deductions.
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It’s not business, it’s personal – Personal goodwill offers opportunities for M&A planning
November / December 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Parties to merger and acquisition (M&A) transactions involving closely held corporations may enjoy certain tax benefits if they can allocate a portion of the purchase price to individual shareholders’ personal goodwill. This article explains how it works. Although the IRS doesn’t much like personal goodwill, a sidebar discusses a recent Tax Court case confirming that goodwill remains a viable tax-planning tool under the right circumstances.
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Two days: A Title VII case
November / December 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: There’s no bright line test for establishing a hostile work environment. But two factors that courts commonly look at are the frequency and severity of the discriminatory conduct. This article covers Boyer-Liberto v. Fontainebleau Corp., a case in which the U.S. Court of Appeals for the Fourth Circuit considered whether the use of a racially derogatory term over the course of two days could support a racial discrimination claim based on a hostile work environment under Title VII. Boyer-Liberto v. Fontainebleau Corp., No. 13-1473, May 13, 2014 (4th Cir.)
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The Family and Medical Leave Act – Refusal to rehire protected employee proves costly
November / December 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 781
Abstract: For employers, the process of granting an employee leave under the Family and Medical Leave Act (FMLA) can be precarious. The risk of making a legal misstep can heighten even further when an employee is terminated following FMLA leave and then attempts to regain employment. This article explores the case of Jackson v. City of Hot Springs, in which the U.S. Court of Appeals for the Eighth Circuit considered whether a plaintiff had established that he’d been retaliated against for taking FMLA leave when his employer refused to rehire him. Jackson v. City of Hot Springs, Nos. 13-1772, 13-1875, May 12, 2014 (8th Cir.)
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Considering a co-worker’s power to prompt a termination
November / December 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: All employees presumably know that their supervisors have the power to terminate them. But employers need to be on guard when one co-worker is trying to get another terminated. This article discusses the case of Velazquez-Perez v. Developers Diversified Realty Corp., recently heard by the U.S. Court of Appeals for the First Circuit, which provides an instructive example. Velazquez-Perez v. Developers Diversified Realty Corp., No. 12-2226, May 23, 2014 (1st Cir.)
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Can telecommuting be an accommodation? Sixth Circuit weighs in on growing ADA issue
November / December 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 926
Abstract: With mobile technology exploding and work/life balance a valid concern of many employers, telecommuting is more popular than ever. But could a telecommuting arrangement of four days per week be considered a reasonable accommodation under the Americans with Disabilities Act (ADA)? This article looks at a recent case that addresses this very question: Equal Employment Opportunity Commission v. Ford Motor Company. Equal Employment Opportunity Commission v. Ford Motor Company, No. 12-2484, April 22, 2014 (6th Cir.) Rauen v. U.S. Tobacco Mfg. Ltd. Partnership, No. 01-3973, Feb. 10, 2003 (7th Cir.)
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Dealer Digest – F&I certification — a proactive step
November / December 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This issue’s “Dealer Digest” discusses finance and insurance (F&I) certification as a proactive step to take in regard to F&I personnel. It also reports on Carlisle & Company’s 2013 Annual Automotive Technician Survey, which concludes that service department advisors give unrealistically short waiting and repair times to about one-third of all service customers. And it provides some information on what dealerships will be responsible for in 2015 under recently issued final Affordable Care Act regulations.
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Choosing the right vehicle sales model
November / December 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: This article discusses the real meaning of transparency and whether the one-price model in auto retailing is a better way to sell vehicles than the traditional sales model of negotiating the vehicle price with customers. The pros and cons of each approach are explored.
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Are you ready for your audit? Things can go easy-breezy if you think like an auditor
November / December 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Dealers who flinch each year before their annual audit, or who think of the process as something that will significantly interfere with their work for days at a time, should think again. An audit doesn’t have to be a time-draining or stressful experience for those who are prepared. This article discusses how to anticipate auditors’ requests and learn from the management points they present at the end of an engagement. It also provides tips for preparing for the auditors’ physical inspection of inventory, and why it’s important to discuss with them the best inventory method to use.
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Now is the time for a year end financial snapshot
November / December 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: One job that should be at the top of a dealership’s year end priority list is conducting a recap of 2014 financial performance with their accountant. The review will provide a comprehensive snapshot of the dealership’s financial position toward the end of the year. It also will lay the groundwork for the 2015 financial forecast and budget. This article discusses some of the financial ratios that demand especially close attention, including gross and net profit margins, fixed costs, inventory turnover and current ratio.