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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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Forensic Patent Evaluations
All other factors being equal, a strong patent is worth more than a weak patent. The strength of a patent may be determined based on (1) the description of the invention and (2) the claims that have been made about the invention. A forensic investigation ...
When Enough Is Too Much: Excess Compensation For Nonprofit Entity Executives
I n s i g h t s WHEN ENOUGH IS TOO MUCH: EXCESS COMPENSATION FOR NONPROFIT ENTITY EXECUTIVES Authored by: Chansky, Edward 5/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail ...
Valuation of Copyright Intellectual Property
Copyrights have similar valuation and economic characteristics to other types of intellectual property (IP) including trade-marks, patents, and trade secrets. All of these IP are specifical-ly protected by either federal or state statutes. These statute ...
Practical Procedures for Tax-Exempt Health Care Entities to Avoid 'Intermediate Sanctions' Related to Excess Benefit Transactions
Officers, directors, trustees, and other persons ôexercising influenceö over a tax-exempt health care organization (TEHCO) are prohibited from receiving an ôexcess benefitö from the TEHCO. If the Internal Revenue Service (the ôServiceö) determines tha ...
From Fact to Fiction—A Brief Review for the Layman of the Quirky World of “Fair Market Value” in Physician-Hospital Transactions and Regulatory Compliance
The fair market value standard typically governs physician-hospital transactions required to adhere to regulatory standards. This discussion explores the concept of fair market value, describes the process often relied upon to estimate fair market value ...
Long-Term Executive Compensation Plans in Privately-Held Companies
The reasonableness of executive compensation is a sensitive topic for any company. For privately held or family-owned companies, the topic can be particularly sensitive. This is because management employees often fulfill multiple functions. Company execut ...
Factors to Consider in the Relief from Royalty Method to Valuing Pharmaceutical Patents
The pharmaceutical industry is currently undergoing structural changes related to new product development. These changes are a result of the ôpipeline problemö confronting most large drug companies. That is, the patents on many widely pre¡scribed drugs ...
Executive Compensation Issues at the Tax-Exempt Health Care Organization
Recent business scandals and the corresponding advances in total compensation for senior executives have resulted in an increased focus on corporate governance and execu-tive pay for both for-profit and not-for-profit entities. The Internal Revenue Se ...
Intellectual Property Valuation, Economic Damages, and Transfer Price Analyses
Intellectual property owner/operators retain analysts to perform various types of analyses, including valuations, lost profits and economic damages analyses, transfer price/royalty rate determinations, remaining useful life estimates, and sale/license fai ...
Health Care Reform—The Impact on Academic Health Centers: An Academic Health Center Executive’s Perspective
Academic health centers operate simultaneously in the highly intellectual world of academia and the highly competitive world of health care delivery. As a result of this unique operating circumstance, health care reform will likely exert unique impacts on ...
The Institutional Investor's Role As Lead Plaintiff — Watch Your Back or You May Pay Dearly
Unless it is careful, an institutional investor serving as a lead plaintiff in a securities fraud class action may find itself liable for hundreds of millions (or billions) of dollars for breaching its fiduciary duty to the very class members it has und ...
Corporate Governance in ESOP Companies
One of the core elements of an effective capital market is trust. Investors will avoid markets, corporations, and management teams that they donÆt trust. This applies equally to publicly owned, privately owned, and employee owned companies. Shareholders ...
Preparation of an Offering Memorandum
An offering memorandum (ômemorandumö) is a valuable instrument often relied upon to facilitate the restructuring, refinancing, or sale of a company. The objective of a memo-randum is simple: to provide a realistic portrait of the histori-cal and prospec ...
Practical Procedures to Improve Internal Control and Reduce Litigation Risk Related to Intellectual Property
Professional valuation analysts (ôanalystsö) are often asked to provide expert testimony and other litigation support services with regard to intellectual property (IP) controversies. Before such controversies arise, analysts can help their clients to d ...
Facts About the FASB
Since 1973, the Financial Accounting Standards Board (FASB or ôthe Boardö) has been the designated organization in the private sector for establishing standards of financial accounting and reporting. FASB standards govern the preparation of financial ...
The Valuation Impact Of The Sponsor Company Repurchase Obligation
I n s i g h t s THE VALUATION IMPACT OF THE SPONSOR COMPANY REPURCHASE OBLIGATION Authored by: Brown, Chip 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright ...
The Employee Stock Option Backdating Kerfuffle: A Valuation Perspective
I n s i g h t s THE EMPLOYEE STOCK OPTION BACKDATING KERFUFFLE: A VALUATION PERSPECTIVE Authored by: Jacobson, Craig Co-Authored by: O'Sullivan, James 8/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext.
Ethics Considerations In Esop Employer Stock Valuations
I n s i g h t s ETHICS CONSIDERATIONS IN ESOP EMPLOYER STOCK VALUATIONS Authored by: Reilly, Robert 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright © 2009 ...
CLAIMS COURT ADDRESSES VALUATION OF RESTRICTED STOCKS IN LITMAN V. UNITED STATES
Valuations of stock subject to either contractual restrictions or Securities and Exchange Commission restrictions (i.e., restricted stock) are often performed for estate tax, gift tax, and income tax purposes. One important procedure in the valuation of ...
The Valuation of Copyright-related Intangible Assets
A copyright benefits from a specific bundle of legal rights that provides the author/creator the right to authorize or to prohibit the uses of the copyrighted work. Generally, the author of the original work owns the copyright, even though there are excep ...
Current Controversies Regarding Discount For Lack Of Marketability Analyses
I n s i g h t s CURRENT CONTROVERSIES REGARDING DISCOUNT FOR LACK OF MARKETABILITY ANALYSES Authored by: Rotkowski, Aaron Co-Authored by: Cobb, Scott 11/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext.
FACTORS TO CONSIDER IN PERFORMING A VALUATION ANALYSIS FOR A FAIRNESS OPINION
Valuation analyses are at the core of any fairness opinion analysis. There are several factors that should be considered in performing valuation analyses for a fairness opinion that do not apply in a normal business/security valuation engagement. An under ...
Intangible Asset Identification and Valuation in The Bank and Thrift Industries
Financial institution participants in the commercial banking and thrift industries typically own and operate several categories of intangible assets.
ESOP EMPLOYER STOCK PURCHASE TRANSACTION FAIRNESS OPINIONS
ESOPs continue to be an attractive vehicle to allow closely held business owners to sell the company stock to the company employees. Today, almost all ESOP trustees require that their financial adviser prepare a fairness opinion related to the ESOP employ ...
Impact of Transaction Structuring on Value
Shareholders entering into negotiations for a sale of their company are often confronted with competing offers from potential acquirers. In the interest of enhancing shareholder value, the competing offers have to be analyzed from a financial perspectiv ...