Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining "value.
We live in an era defined by corporate greed and malfeasance—one in which unprecedented accounting frauds and failures of compliance run rampant. In order to calm investor fears, revive perceptions of legitimacy in markets, and demonstrate the resolve of state and federal regulators, a host of reforms, high-profile investigations, and symbolic prosecutions have been conducted in response. But are they enough? In this timely work, William S. Laufer argues that even with recent legal reforms, corporate criminal law continues to be ineffective. As evidence, Laufer considers the failure of courts and legislatures to fashion liability rules that fairly attribute blame for organizations. He analyzes the games that corporations play to deflect criminal responsibility. And he also demonstrates how the exchange of cooperation for prosecutorial leniency and amnesty belies true law enforcement. But none of these factors, according to Laufer, trumps the fact that there is no single constituency or interest group that strongly and consistently advocates the importance and priority of corporate criminal liability. In the absence of a new standard of corporate liability, the power of regulators to keep corporate abuses in check will remain insufficient. A necessary corrective to our current climate of graft and greed, Corporate Bodies and Guilty Minds will be essential to policymakers and legal minds alike. “[This] timely work offers a dispassionate analysis of problems relating to corporate crime.”—Harvard Law Review
Born in 'the hellish aftermath of Pearl Harbor, ' the Seabees began as barely armed civilians with no military training. They had an average age of 35. GI's would joke, "Never hit a Seabee, for his son might be a Marine." But America's bulldozing, jungle-hacking, 'Jap-cracking' Construction Battalion or the Seabees ('C.B.'s) soon proved themselves miracle-construction-workers in seemingly impassable combat zones. Before World War 2, Marines were the ones to 'get their first, ' but the need for roads in the muddy battlefields of the Pacific meant that claim would pass to the Construction Battalion. Their early motto was 'Can Do!
Conquer: The Story of Ninth Army recounts in great and glorious detail the U.S. Ninth army as it campaigned against Nazi Germany in Europe during World War II. The Ninth Army reached France in September 1944 in time to play a leading role in the reduction of Brest and Brittany; further battles awaited them during the November Offensive and the counterattack against the Ardennes offensive. Their march into Germany saw further bitter conflicts and actions along the Roer, the Rhine, the Ruhr and the Elbe, before the Ninth Army was finally able to rest as part of the occupation forces in defeated of Germany. Richly illustrated with photos and maps of the actions of the Ninth Army in the ETO. “Conquer: The Story of Ninth Army is intended to present in broad form a brief account of that Army’s activities— tactical, administrative, and logistical. Considerations of space, time, and proportion have generally limited the mention of individual units to divisions and larger. In Ninth Army, however, as in any modern American army, these were only one-half of the troop strength. The other half comprised the large number of corps and army troops— cavalry, antiaircraft, engineer, chemical, field artillery, medical, military police, ordnance, quartermaster, signal, tank, and tank destroyer—the “supporting” troops, without whom the job could not have been done. And it is to these, most of whom wore the Ninth Army shoulder patch, that I wish to pay particular tribute here, without detracting in any way from the fine performance of the larger units.”—Lt.-Gen. W. H. Simpson commander of the 9th Army.
Born in Ôthe hellish aftermath of Pearl Harbor, Õ the Seabees began as barely armed civilians with no military training. They had an average age of 35. GIÕs would joke, ÒNever hit a Seabee, for his son might be a Marine.Ó AmericaÕs bulldozing, jungle-hacking, ÔJap-crackingÕ Construction Battalion or the Seabees (ÔC.B.Õs) soon proved themselves miracle-construction-workers in seemingly impassable combat zones. Before World War 2, Marines were the ones to Ôget their first, Õ but the need for roads in the muddy battlefields of the Pacific meant that claim would pass to the Construction Battalion. Their early motto was ÔCan Do!Õ
This text focuses on basic topics and problems of logic, as well as decision theory and topics related to the philosophy of science and statistics. Topics covered include inductive inference; causal inferrence; probability calculus; expected value; confirmation theory; the justification of induction; the riddle of induction and theories of probability. It also includes coverage, in both historical and contemporary terms, of the traditional problem of induction raised by Hume.
For nearly 30 years, Dr. Meir Kryger’s must-have guide to sleep medicine has been the gold standard in this fast-changing field. This essential, full-color reference includes more than 20 unique sections and over 170 chapters covering every aspect of sleep disorders, giving you the authoritative guidance you need to offer your patients the best possible care. Evidence-based content helps you make the most well-informed clinical decisions. An ideal resource for preparing for the sleep medicine fellowship examination. New content on sleep apnea, neurological disorders, legal aspects of sleep medicine, dental sleep medicine genetics, circadian disorders, geriatrics, women’s health, cardiovascular diseases, and occupational sleep medicine, keeps you fully up to date. Updates to scientific discoveries and clinical approaches ensure that you remain current with new knowledge that is advancing the diagnosis and management of sleep disorders.
By the autumn of 1971 a war-weary American public had endured a steady stream of bad news about the conduct of its soldiers in Vietnam. It included reports of fraggings, massacres, and cover-ups, mutinies, increased racial tensions, and soaring drug abuse. Then six soldiers at Fire Support Base Pace, a besieged U.S. artillery outpost near the Cambodian border, balked at an order to conduct a nighttime ambush patrol. Four days later, twenty soldiers from a second unit objected to patrolling even in daylight. The sensation these events triggered in the media, along with calls for a congressional investigation, reinforced for the American public the image of a dysfunctional military on the edge of collapse. For a time Pace became the face of all that was wrong with American troops during the extended withdrawal from Vietnam. William Shkurti, however, argues that the incidents at Firebase Pace have been misunderstood for four decades. Shkurti, who served as an artillery officer not far from Pace, uses declassified reports, first-person interviews, and other sources to reveal that these incidents were only temporary disputes involving veteran soldiers exercising common sense. Shkurti also uses the Pace incidents to bring an entire war and our withdrawal from it into much sharper focus. He reevaluates the performance and motivation of U.S. ground troops and their commanders during this period, as well as that of their South Vietnamese allies and North Vietnamese adversaries; reassesses the media and its coverage of this phase of the war; and shows how some historians have helped foster misguided notions about what actually happened at Pace. By taking a closer look at what we thought we knew, Shkurti persuasively demonstrates how combat units still in harm's way adapted to the challenges before them and soldiered on in a war everyone else wanted to be over. In doing so, he also suggests a context to better understand the challenges that may lie ahead in the drawdown of troops from Iraq and Afghanistan.
Now updated and expanded to cover the latest technologies, this full-color text on clinical refraction uses an easy-to-read format to give optometry students and practitioners all the important information they need. Also covers a wide range of other aspects of the eye exam, including anterior and posterior segment evaluations, contact lens, ocular pharmacology, and visual field analysis. Four new chapters cover wavefront-guided refraction, optical correction with refractive surgeries, prosthetic devices, and patients with ocular pathology. - Offer precise, step-by-step how-to's for performing all of the most effective refractive techniques. - Presents individualized refractive approaches for the full range of patients, including special patient populations. - Contriubtors are internationally recognized, leading authorities in the field. - New full-color design with full-color images throughout. - Completely updated and expanded to include current technologies. - A new chapter on Optical Correction with Refractive Surgeries, including keratoplasty, traditional refractive surgeries (e.g. LASIK and PRK), crystalline lens extraction with and without pseudophakia, the new presbyopic surgery, etc. - A new chapter on Wavefront Guided Refraction provides information on the advantages and limitations the Hartmann-Shack Method for objective refraction plus aberrometry and the refraction and the use of in the correction of the eye with spectacles, contact lenses, and refractive surgery. - A new chapter on Patients with Ocular Pathology reflects the most current knowledge of patients with ocular pathologies. - Provides information on Optical Correction with Prosthetic Devices, including corneal onlays, stromal implants, phakic intraocular lenses, etc. - Includes new chapters and/or discussions on such topics as: Aberrations of the Eye, Refractive Consequences of Eye Pathology, Diagnosis and Treatment of Dry Eye, Diagnosis of Pathology of the Anterior Segment, Diagnosis of Glaucoma, and Diagnosis of Pathology of the Posterior Segment. - Visual Acuity chapter expanded to include the effect of refractive error on visual acuity and statistics on how much of a change in visual acuity is significant. - Objective Refraction, Corneal Topography, and Visual Field Analysis chapters include the addition of new electro-optical and computer techniques and equipment. - Chapters on Multifocal Spectacle Lenses and Contact Lenses now cover newer progressive addition lenses and contact lenses that are now on the market. - Electrodiagnosis chapter revised to take a more clinical approach.
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