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It is axiomatic that every valuation of a business or business interest must contain a definition or standard of value. Each standard of value contains numerous assumptions, and there can be significant variation in the application of a particular standard of value and its underlying assumptions. Standards of Value addresses many of the ambiguities inherent in applying common standards of value. Written by Jay Fishman, Shannon Pratt, and William Morrison–three renowned valuation practitioners who deal with these issues on a daily basis–this book discusses the interaction between valuation theory and its judicial and regulatory application. A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions. Providing expert direction on interpreting and applying standards of value, this guide includes: Valuations for estate and gift tax, shareholder dissent and oppression, and divorce matters presented within their respective judicial frameworksCase-by-case reasoning behind appraisal-related decisionsState-by-state analyses that provide a clearer idea of how a state’s established case law may give insight on the standard of valueA general overview of the concepts of value, cost, and priceFair market value in estate and gift tax valuationsFair value in dissenting and oppressed shareholder mattersThe premises and standards of value used when valuing a business in divorceCurrent and proposed standards for the reporting of assets and liabilities for corporations as established by the Financial Accounting Standards Board (FASB) of the AICPA
We tend to suppose that the ancient Greeks had primitive ideas of the self, of responsibility, freedom, and shame, and that now humanity has advanced from these to a more refined moral consciousness. Bernard Williams’s original and radical book questions this picture of Western history. While we are in many ways different from the Greeks, Williams claims that the differences are not to be traced to a shift in these basic conceptions of ethical life. We are more like the ancients than we are prepared to acknowledge, and only when this is understood can we properly grasp our most important differences from them, such as our rejection of slavery.The author is a philosopher, but much of his book is directed to writers such as Homer and the tragedians, whom he discusses as poets and not just as materials for philosophy. At the center of his study is the question of how we can understand Greek tragedy at all, when its world is so far from ours.Williams explains how it is that when the ancients speak, they do not merely tell us about themselves, but about ourselves. Shame and Necessity gives a new account of our relations to the Greeks, and helps us to see what ethical ideas we need in order to live in the modern world.
This book is an expanded and revised edition of the author’s critically acclaimed volume Nuts and Bolts for the Social Sciences. In twenty-six succinct chapters, Jon Elster provides an account of the nature of explanation in the social sciences. He offers an overview of key explanatory mechanisms in the social sciences, relying on hundreds of examples and drawing on a large variety of sources-psychology, behavioral economics, biology, political science, historical writings, philosophy and fiction. Written in accessible and jargon-free language, Elster aims at accuracy and clarity while eschewing formal models.
ما از اخلاق چه انتظاری داریم؟ این سوال شاید تاحدودی برای عموم مردم و یا متخصصان این رشته قابل پاسخ باشد؛ اینکه خوب بودن را به ما بیاموزد و در تنظیم روابط فردی م...
جشن کتاب تهران به ایستگاه سی و یکم رسیده است. حال و احوال نشر کتاب خوب نیست و باید فرهنگدوستان را به خرید و هدیه دادن کتاب ترغیب نمود. خانه اخلاقپژوهان جوان ب...
بنیاد کتابهای اخلاق اسلامی عمدتا پالایش جان از آلودگیها و آراستن آن به زیباییها است. اندیشه محوری این قبیل کتابها آن است که انسان فعلی آنی نیست که باید باشد...
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