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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
How do young and old social animals view each other? Are aged animals perceived by others as weaker? Or wiser? What is the relationship between age and power among social animals?Taking a cue from Frans de Waal’s seminal work examining the lives of chimpanzees, Anne Innis Dagg in this pioneering study probes the lives of older mammals and birds. Synthesizing the available scientific research and anecdotal evidence, she explores how aging affects the lives and behavior of animals ranging from elk to elephants and gulls to gorillas, examining such topics as longevity; how others in a group view senior members in regard to leadership, wisdom, and teaching; mating success; interactions with mates and offspring; how aging affects dominance; changes in aggressive behavior and adaptability; and death and dying.At once instructive and compelling, this theme-spanning book reveals the complex nature of maturity in scores of social species and shows that animal behavior often displays the same diversity we find in ourselves.
Investigates a complex structure of morality, the demands such morality places on individuals, and the behavioral consequences of the system of right and wrong
Nietzsche’s mature masterpiece, Beyond Good and Evil considers the origins and nature of Judeo-Christian morality; the end of philosophical dogmatism and beginning of perspectivism; the questionable virtues of science and scholarship; liberal democracy, nationalism, and women’s emancipation. A superb new translation by Marion Faber, this highly annotated edition is complemented by a lucid introduction by one of the most eminent of Nietzsche scholars, Robert C. Holub.
This book analyzes the moral confusion of contemporary society, relating rival conceptions of morality with a wide variety of views about the nature and predicament of man. Mitchell argues that many secular thinkers possess a traditional “Christian” conscience which they find hard to defend in terms of an entirely secular world-view, but which is more in line with a Christian understanding of man.
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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