The clarity and guidance valuation analysts have been thirsting for The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal community itself over methods and inputs further complicates the issue. Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanations of the different perspectives and approaches to the process. Valuing Pass-Through Entities cuts through the chatter to: Explain the advantages and limitations of different types of pass-through entities Analyze the different viewpoints currently dividing the appraisal community Gain a fresh perspective on landmark cases Explain how to properly utilize a court-tested model Examine detailed sensitivity analyses of different inputs under the income and market approaches The book includes illustrative examples, templates, and a useful technical supplement, plus case studies that demonstrate the real-world effects of various pass-through entity valuation methods and inputs. Detailed analyses and an easy-to-apply model simplify the process while positively affecting outcomes. The companion website provides the text of landmark court decisions, a blog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders. Valuation requires the successful juggling of multiple variables, many of which can have a major impact on value. Analysts need to know how to balance each factor and apply the appropriate rates and discounts, but a lack of standard practice often leaves the issue too subjective. Valuing Pass-Through Entities clears the air, providing real-world guidelines and tools.
The clarity and guidance valuation analysts have been thirsting for The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal community itself over methods and inputs further complicates the issue. Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanations of the different perspectives and approaches to the process. Valuing Pass-Through Entities cuts through the chatter to: Explain the advantages and limitations of different types of pass-through entities Analyze the different viewpoints currently dividing the appraisal community Gain a fresh perspective on landmark cases Explain how to properly utilize a court-tested model Examine detailed sensitivity analyses of different inputs under the income and market approaches The book includes illustrative examples, templates, and a useful technical supplement, plus case studies that demonstrate the real-world effects of various pass-through entity valuation methods and inputs. Detailed analyses and an easy-to-apply model simplify the process while positively affecting outcomes. The companion website provides the text of landmark court decisions, a blog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders. Valuation requires the successful juggling of multiple variables, many of which can have a major impact on value. Analysts need to know how to balance each factor and apply the appropriate rates and discounts, but a lack of standard practice often leaves the issue too subjective. Valuing Pass-Through Entities clears the air, providing real-world guidelines and tools.
This is a new edition of the first comprehensive text to show how the advances in molecular and cellular biology and in the basic neurosciences have brought the revolution in molecular medicine to the field of psychiatry. The book begins with a review of basic neuroscience and methods for studying neurobiology in human patients then proceeds to discussions of all major psychiatric syndromes with respect to knowledge of their etiology, pathophysiology, and treatment. Emphasis is placed on synthesizing information across numerous levels of analysis, including molecular biology and genetics, cellular physiology, neuroanatomy, neuropharmacology, and behavior, and in translating information from the basic laboratory to the clinical laboratory and finally to clinical treatment. Editors Dennis Charney and Eric Nestle, along with their six section editors and over 150 contributors, have revised and updated all 80 chapters from the previous edition and have added new chapters on topics relating to, for example, genetics, experimental therapeutics, and late-life mood disorders. Both a textbook and a reference book, Neurobiology of Mental Illness is intended for psychiatrists, neuroscientists, and upper level students.
Drug Delivery Devices and Therapeutic Systems examines the current technology and innovations moving drug delivery systems (DDS) forward. The book provides an overview on the therapeutic use of drug delivery devices, including design, applications, and a description of the design of each device. While other books focus on the therapy, the primary emphasis in this book is on current technologies for DDS applications, including microfluidics, nanotechnology, biodegradable hydrogel and microneedles, with a special emphasis on wearable DDS. As part of the Developments in Biomedical Engineering and Bioelectronics series, this book is written by experts in the field and informed with information directly from manufacturers. Pharmaceutical scientists, medical researchers, biomedical engineers and clinical professionals will find this an essential reference. Provides essential information on the most recent drug delivery systems available Explains current technology and its applications to drug delivery Contains contributions from biomedical engineers, pharmaceutical scientists and manufacturers
This book deals with the Old Testament theme of the vengeance of YHWH, discussing both the exegetical and theological aspects of a biblical notion that until now has received far too little attention in scholarly research. After an exploration of the Umwelt use of the root NQM (vengeance/avenge), in the main part of the study all relevant Old Testament texts are dealt with in a thorough exegetical investigation. This leads to a theological outline which stresses the important place and positive function of God's vengeance in the Old Testament revelation. The theories of G.E. Mendenhall, P. Volz and K. Koch with regard to the theme of vengeance are criticized. Of special interest are the additional sections on the issues of blood vengeance and the imprecatory prayers.
Rutter’s Child and Adolescent Psychiatry has become an established and accepted textbook of child psychiatry. Now completely revised and updated, the fifth edition provides a coherent appraisal of the current state of the field to help trainee and practising clinicians in their daily work. It is distinctive in being both interdisciplinary and international, in its integration of science and clinical practice, and in its practical discussion of how researchers and practitioners need to think about conflicting or uncertain findings. This new edition now offers an entirely new section on conceptual approaches, and several new chapters, including: neurochemistry and basic pharmacology brain imaging health economics psychopathology in refugees and asylum seekers bipolar disorder attachment disorders statistical methods for clinicians This leading textbook provides an accurate and comprehensive account of current knowledge, through the integration of empirical findings with clinical experience and practice, and is essential reading for professionals working in the field of child and adolescent mental health, and clinicians working in general practice and community pediatric settings.
A catch phrase is a well-known, frequently-used phrase or saying that has `caught on' or become popular over along period of time. It is often witty or philosophical and this Dictionary gathers together over 7,000 such phrases.
This book presents a narrative review of current models of recovery and empowerment on people with severe mental disorders, and the impact of these models and approaches on assistance policies. The authors review conceptual frameworks, research findings, key predictors of recovery and empowerment, evaluation instruments and criteria, and user and families' perspectives on recovery and empowerment. Contemporary ideas of recovery, often referred to as personal recovery, emerged in the USA in the 1970s and 1980s through first person accounts of the lived experience of mental health problems and through accompanying consumer and human rights movements. However, the origins of the recovery movement in mental health can be traced back over several hundred years. The books describes many of these historical influences and the roots of today's approaches to recovery. It also provides a detailed discussion of the concept of, and approach to, empowerment. Whilst acknowledging the diverse definitions of recovery and the associated challenges of its meaningful measurement, the authors also aim to engage with the concept of recovery. Many studies of recovery are helpfully brought together here for the reader, but personal recovery, as a process and outcome, should be much more central to mental health research. A diverse audience of mental health professionals, teachers, students, and researchers, will find this a valuable reference source.
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