The document discusses how lawyers analyze business valuation reports submitted as evidence. Lawyers aim to discredit the report and appraiser by scrutinizing every word for errors, omissions, bias, inconsistencies with standards or law, and unsupported conclusions. The document advises appraisers to thoroughly document their work, avoid vague language and assumptions, double check all facts and data, and not plagiarize to prevent their report and conclusions from being discredited in court.
To be a successful leader of a rock band, one must first be trustworthy by having high character and competence. A leader gains trustworthiness through developing personal traits like integrity and expertise, and interpersonal skills like strategic thinking, communication, and coaching others. Different levels of leadership require trustworthiness at the personal level, empowerment through effective management, and organizational alignment.
This document contains a collection of quotes, passages, poems and forms of writing from various sources on different topics ranging from descriptions of nature to imitations of other authors' styles. Sections include snippets from books, poems, arguments, and classifications on subjects such as forgiveness, success, and servant leadership. The format explores a variety of writing styles and perspectives through brief excerpts.
The document provides instructions for properly securing portable straps over vehicle tires. It states to pull excess chain from the ratchet leaving no more than two wraps, not to wrap straps around the ratchet, and to place the strap over the tire with the grab hook facing the chain assembly. It then details hooking the grab hook and idler in front and behind the tire, centering rubber pads over the tire tread, removing excess strap, and tightening securely with a winch bar while pulling and not pushing.
The document summarizes a writing workshop on concise writing presented by Rachael Walker on October 1, 2015. The workshop covered techniques for reducing wordiness, including focusing writing on what readers need, using active voice, avoiding vague nouns, reducing prepositional phrases and unnecessary adverbs. Specific examples were provided to illustrate wordy and more concise phrasings. The goal was to teach participants how to express ideas using the essential information and a minimum number of words.
Starting Your Own Business The Dream GiverJim Shankle
The document provides advice for starting a new business by first creating a life plan to identify your passions and skills, then developing a business idea and model that aligns with your plan. It outlines 10 steps for starting a business, which include choosing a business structure, obtaining funding, organizing logistics, establishing a brand, and marketing your business. The goal is to start a business that you will love and that fits with your personal and professional goals.
September 2010 Consultants Business Development Forumlbgpdb
This document outlines the agenda and objectives for a Consultants Business Development Forum. The agenda includes introductions, assessments of return on time invested and revenue generation, discussions on leveraging current clients and optimizing sales processes. The objectives are to help consultants assess how they spend their time, identify opportunities in existing clients, and evaluate metrics like revenue per hour to improve the fiscal health of their practices. Participants will discuss strategies for leveling out revenue fluctuations through activities like qualifying leads and developing an enterprise-wide trusted advisor role.
To be a successful leader of a rock band, one must first be trustworthy by having high character and competence. A leader gains trustworthiness through developing personal traits like integrity and expertise, and interpersonal skills like strategic thinking, communication, and coaching others. Different levels of leadership require trustworthiness at the personal level, empowerment through effective management, and organizational alignment.
This document contains a collection of quotes, passages, poems and forms of writing from various sources on different topics ranging from descriptions of nature to imitations of other authors' styles. Sections include snippets from books, poems, arguments, and classifications on subjects such as forgiveness, success, and servant leadership. The format explores a variety of writing styles and perspectives through brief excerpts.
The document provides instructions for properly securing portable straps over vehicle tires. It states to pull excess chain from the ratchet leaving no more than two wraps, not to wrap straps around the ratchet, and to place the strap over the tire with the grab hook facing the chain assembly. It then details hooking the grab hook and idler in front and behind the tire, centering rubber pads over the tire tread, removing excess strap, and tightening securely with a winch bar while pulling and not pushing.
The document summarizes a writing workshop on concise writing presented by Rachael Walker on October 1, 2015. The workshop covered techniques for reducing wordiness, including focusing writing on what readers need, using active voice, avoiding vague nouns, reducing prepositional phrases and unnecessary adverbs. Specific examples were provided to illustrate wordy and more concise phrasings. The goal was to teach participants how to express ideas using the essential information and a minimum number of words.
Starting Your Own Business The Dream GiverJim Shankle
The document provides advice for starting a new business by first creating a life plan to identify your passions and skills, then developing a business idea and model that aligns with your plan. It outlines 10 steps for starting a business, which include choosing a business structure, obtaining funding, organizing logistics, establishing a brand, and marketing your business. The goal is to start a business that you will love and that fits with your personal and professional goals.
September 2010 Consultants Business Development Forumlbgpdb
This document outlines the agenda and objectives for a Consultants Business Development Forum. The agenda includes introductions, assessments of return on time invested and revenue generation, discussions on leveraging current clients and optimizing sales processes. The objectives are to help consultants assess how they spend their time, identify opportunities in existing clients, and evaluate metrics like revenue per hour to improve the fiscal health of their practices. Participants will discuss strategies for leveling out revenue fluctuations through activities like qualifying leads and developing an enterprise-wide trusted advisor role.
Rae Stonehouse aka Mr. Emcee shares the presentation slides that he used at a recent meeting of the Okanagan Business Referral Group (Thursdays). His presentation is entitled "Referral Marketing Works."
Persuasive Resume - Cover Letter - Job Letter WritingFaHaD .H. NooR
these slides will help you writing persuasive cover letter, resume and job letter.
Job seekers frequently send a cover letter along with their curriculum vitae or applications for employment as a way of introducing themselves to potential employers and explaining their suitability for the desired positions. Employers may look for individualized and thoughtfully written cover letters as one method of screening out applicants who are not sufficiently interested in their positions or who lack necessary basic skills.
The functional résumé is used to focus on skills that are specific to the type of position being sought. This format directly emphasizes specific professional capabilities and utilizes experience summaries as its primary means of communicating professional competency. In contrast, the chronological résumé format will briefly highlight these competencies prior to presenting a comprehensive timeline of career growth through reverse chronological listings, with the most recent experience listed first. The functional résumé works well for those making a career change, having a varied work history or with little work experience. A functional résumé is also preferred for applications to jobs that require very specific skills or clearly defined personality traits. A functional résumé is a good method for highlighting particular skills or experiences, especially when those particular skills or experiences may have derived from a role which was held some time ago. Rather than focus on the length of time that has passed, the functional résumé allows the reader to identify those skills quickly.
This document provides training on quality documentation standards for behavioral health therapists. It emphasizes that quality documentation clearly describes a client's symptoms, the evidence-based treatment used including fidelity to the model, specific therapeutic strategies employed, measurable goals and progress, and ensures all information is sufficiently detailed to justify treatment and satisfy various regulatory and accreditation standards. Therapists are instructed to go beyond minimal responses, use objective language, and ensure documentation supports high-quality care and accountability.
The document discusses methods for improving the performance of credit departments through establishing metrics and key performance indicators. It outlines several areas that can be measured, including the technical expertise of credit professionals, policies and procedures, factors that influence company cash flow, customer satisfaction, employee morale, evaluations, and overall performance measurements. Specific metrics are proposed, such as charge-offs, days sales outstanding, and collection effectiveness index. The conclusion emphasizes establishing a balanced approach to performance measurement to avoid extremes and maintaining human aspects of working with customers and employees.
C. Zachary Meyers is a Certified Public Accountant and Certified Valuation Analyst with over 15 years of experience providing litigation support and business valuation services. He received his Bachelor's in Accounting from Marshall University in 2007 and has been licensed as a CPA since 2012 and as a CVA since 2013. He is a member of the American Institute of CPAs, National Association of Certified Valuators and Analysts, and West Virginia Society of CPAs. Mr. Meyers has qualified as an expert witness in federal, state, and family law courts and has experience conducting over 1,000 consulting and testifying expert engagements related to damages assessments, business valuations, and matri
Scoring Rubric for Oral Presentations Example #4PoorExce.docxbagotjesusa
Scoring Rubric for Oral Presentations: Example #4
Poor Excellent
PRESENTATION SKILLS 1 2 3 4 5
Were the main ideas presented in an orderly and clear manner?
Did the presentation fill the time allotted?
Were the overheads/handouts appropriate and helpful to the audience?
Did the talk maintain the interest of the audience?
Was there a theme or take-home message to the presentation?
Was the presenter responsive to audience questions?
KNOWLEDGE BASE
Was proper background information on the topic given?
Was the material selected for presentation appropriate to the topic?
Was enough essential information given to allow the audience to effectively
evaluate the topic?
Was irrelevant or filler information excluded?
Did the presenter have a clear understanding of the material presented?
CRITICL THINKING
Were the main issues in this area clearly identified?
Were both theoretical positions and empirical evidence presented?
Were the strengths and weaknesses of these theories, and the methods used to
gather this evidence adequately explained?
Did the presenter make recommendations for further work in this area?
Did the main conclusions of the presentation follow from the material presented?
Were competing explanations or theories considered and dealt with properly?
OVERALL IMPRESSION_______/ 15
COMMENTS
TOTAL SCORE _______ / 100
BIS Memo
I. Leave a Personal Comment
Date: November 16, 2016
To: David Chung (Senior Actuarial Analyst at Large Accounts Pricing at Aviva Canada)
Cc: There was no need of CC in this context
From: Mr. ABC (junior actuarial analyst at Lombard International)
Subject: Interested in your product development and benchmarking techniques
Mr. David, thank you accepting my request to join you on your professional network. I have completed my graduate degree in business information systems. Nonetheless, I am pursuing my career in actuarial sciences. Currently, I am working a junior actuarial analyst at Lombard International. I have viewed your profile and it seems very impressive to me. You have very diversified skills in resolving actuarial related issues. Moreover, I am inspired from your product development and benchmarking technique. These days, I am working on benchmarking and product development project for my Chinese clients. I need your help as I am facing some issues in evaluating best benchmarking techniques. Moreover, the investor has a limited budget to inaugurate its product in Chinese market. I do not have extensive and in-depth knowledge regarding cultural and industrial environment of China.
I have observed through your profile that you have previously worked as an actuarial analyst in which you resolved issues related to bid development, pricing, product development, benchmarking, research and analysis in Chinese market in a very sophisticated manner. I have knowledge of certain types .
Legal Nurse Consultant Jobs - The Beginner's Guideray54poet
This document provides information about becoming a legal nurse consultant. It explains that registered nurses can receive CLNC training and then work as consultants advising lawyers on medical cases. A legal nurse consultant's duties include researching cases, reviewing medical records, and helping lawyers understand the medical aspects. The document recommends uploading your resume to websites of large law firms and recruiting agencies to apply for these jobs that pay $100-150 per hour. It emphasizes constructing an effective resume as the most important step.
The document provides guidance on developing a business plan for a real estate business. It discusses formulating the plan with an advisor, crafting the plan for success, and understanding how the plan will directly affect business success. It also covers evaluating why real estate, what the plan will do, developing goals and objectives, marketing strategies, and financial forecasting. Tips are provided on creating a vision, developing an abundance mentality, and conducting a SWOT (strengths, weaknesses, opportunities, threats) analysis.
The document discusses interviews and assessment centres for job applications. It provides advice on preparing for interviews, including common interview questions, tips for assessing interpersonal skills, and details about assessment centre activities. The purpose of interviews and assessments is to evaluate applicants' knowledge, skills, and fit for an organization beyond just their resume. The document also provides sources for additional information on the application process for both domestic and international students.
This document provides guidance on creating a business plan for a real estate business. It discusses formulating the plan by getting advice from mentors. As an entrepreneur, planning is key to success. The document outlines evaluating why real estate, what a plan will do, and provides worksheets to analyze strengths, weaknesses, opportunities, threats, and set SMART goals. It also covers operational strategies like vision, mission, services, and legal structure. Marketing strategies like identifying target markets and creating a referral network are discussed. The document provides templates and guidance for setting financial and productivity goals to achieve the necessary revenue.
Offshore Vendors: How to Get and Keep ClientsCiara Lewin
We realize there is an ever increasing gap between offshore vendors and US providers and offices. This gap is related to miscommunication, lack of education and ultimately expertise to
guide both teams in understanding how to better work and thrive with each other's help.
Using (competitive) intelligence to build your legal businessAllen Matkins
The document discusses using competitive intelligence to build a legal business. It defines competitive intelligence as external and internal information sources used to make better business decisions. It provides examples of intelligence sources like relationships, client/prospect information, market/industry lists, and industry trends. The document also discusses different contexts for using intelligence, like targeted pursuits, target identification, client teams, and strategic planning. It emphasizes integrating competitive intelligence into client relationships and legal services by making intelligence widely available and linking it to client information.
A SPLICE Expert Perspectives Webcast: Customer Experience Beyond SurveysSPLICE Software
Customer Experience (CX) has become a critical differentiator in today’s hypercompetitive, ultraconnected global marketplace. However, most organizations struggle due to technology restraints. This webinar shares simple, low cost strategies, like Journey Mapping, to help you improve your CX, and similarly, Net Promoter Score® (NPS®).
HUS 335: Interpersonal Helping Skills
Case Assessment Format
The case assessment takes place after the intake and assessment interviews have been conducted. The helping professional must evaluate the application for services to determine eligibility for services. This is just one process for conducting a case assessment.
Step 1. Provide me with your agency’s profile with your eligibility guidelines (on a separate page)
Step 2. Review the case assessment process (things to think about as you complete the assessment)
Step 3. Complete the Case Assessment (p. 2)
I. Examine your agency’s guidelines for eligibility as well as federal or state guidelines, if applicable. What are your agency’s guidelines for eligibility?
II. Review all the information you have gather on your client during the initial contact, intake, and assessment phases.
a. Applicant’s reason for applying for services
b. His/her background
c. Strengths
d. Weaknesses
e. The problem that is causing difficulty
f. What the applicants want to have happen as a result of service delivery
III. Determine if the client is eligible for services at your agency.
A. Is the client eligible for services? Why or why not?
B. What problems are identified (i.e., presenting problem)?
C. Are services or resources available that relate to the problems identified?
D. Will the agency’s involvement help the client reach the objectives goals that have been established.
E. Is more information needed (e.g., referral source, client’s family, chool officials, employer, medical doctor, mental health professional, previous social service agencies, etc.)
IV. Impressions
V. Assessment
VI. Service Identification/Recommendations for Services
VII. Case Assignment
Your Agency’s Name
Case Assessment
Pseudo Client Name: ____________________________________________ Date: _________________
Human Services Professional: ______________________________________ Title: _________________
Intake Date: ______________________ Assessment Interview Date: _________________________
I. Demographic description of client
Age, gender, cultural background, race, socioeconomic status, religion, occupation, marital/family status, education
II. Presenting Problem
Indicate referral source (e.g., self-referred or agency referral). If an agency referred the client, state why they referred the client to your agency.
State what brought the client to your agency from the client’s perspective. (This only needs to be a few sentences and not the history of the client.)
III. Impression/Interview affect, behavior, and mental status
How does the client appear to you (grooming, dress, voice, tone, mood, timeliness for the interview, cooperativeness, etc.)? Has this been consistent or changed throughout sessions (intake and assessment interview sessions)?
IV. History
Present the history as objectively as possible and only key information. Facts that were collected from the client, significant records, and referral source. Let the facts s ...
Introduction to Business Valuation & Understanding the Engagementbrienj1nacva
This document provides an overview and introduction to a five-part webinar series on business valuation fundamentals for CPAs. It discusses the disclaimer, CPE accreditation details, presenter biography, and an evolution of business valuation including key IRS pronouncements and the development of standards and bodies like FASB and NACVA. It also previews the topics that will be covered in each session of the webinar series, including understanding the engagement, financial analysis, valuation approaches, discounts and premiums, and sanity checks.
The document discusses key aspects of client development for long term success, including planning with goals, becoming visible and credible, building relationships, and improving client service. It emphasizes creating a development plan with specific goals, activities to enhance visibility like writing articles and public speaking, focusing on building rapport and trust with contacts, and prioritizing client needs to improve service. The overall message is that lawyers need to proactively plan their development, build their reputation and networks, and focus on serving clients well to achieve long term career success.
Boost Your Online Legal Marketing Ethically, Effectively: MOSOLO19William Peacock
This document provides an overview of ethical online marketing strategies for lawyers. It discusses setting up an "encyclopedia website" with deep, informative content to educate clients as well as tracking website performance. It also covers claiming a Google Maps listing, obtaining genuine client reviews on sites like Google Maps and Avvo, and whether certain "lawyer awards" are real or require payment. The document cautions that all advertising, including pay-per-click ads and social media posts, must avoid false or misleading statements and include clear disclaimers. It emphasizes measuring the cost and return on various marketing channels.
Rae Stonehouse aka Mr. Emcee shares the presentation slides that he used at a recent meeting of the Okanagan Business Referral Group (Thursdays). His presentation is entitled "Referral Marketing Works."
Persuasive Resume - Cover Letter - Job Letter WritingFaHaD .H. NooR
these slides will help you writing persuasive cover letter, resume and job letter.
Job seekers frequently send a cover letter along with their curriculum vitae or applications for employment as a way of introducing themselves to potential employers and explaining their suitability for the desired positions. Employers may look for individualized and thoughtfully written cover letters as one method of screening out applicants who are not sufficiently interested in their positions or who lack necessary basic skills.
The functional résumé is used to focus on skills that are specific to the type of position being sought. This format directly emphasizes specific professional capabilities and utilizes experience summaries as its primary means of communicating professional competency. In contrast, the chronological résumé format will briefly highlight these competencies prior to presenting a comprehensive timeline of career growth through reverse chronological listings, with the most recent experience listed first. The functional résumé works well for those making a career change, having a varied work history or with little work experience. A functional résumé is also preferred for applications to jobs that require very specific skills or clearly defined personality traits. A functional résumé is a good method for highlighting particular skills or experiences, especially when those particular skills or experiences may have derived from a role which was held some time ago. Rather than focus on the length of time that has passed, the functional résumé allows the reader to identify those skills quickly.
This document provides training on quality documentation standards for behavioral health therapists. It emphasizes that quality documentation clearly describes a client's symptoms, the evidence-based treatment used including fidelity to the model, specific therapeutic strategies employed, measurable goals and progress, and ensures all information is sufficiently detailed to justify treatment and satisfy various regulatory and accreditation standards. Therapists are instructed to go beyond minimal responses, use objective language, and ensure documentation supports high-quality care and accountability.
The document discusses methods for improving the performance of credit departments through establishing metrics and key performance indicators. It outlines several areas that can be measured, including the technical expertise of credit professionals, policies and procedures, factors that influence company cash flow, customer satisfaction, employee morale, evaluations, and overall performance measurements. Specific metrics are proposed, such as charge-offs, days sales outstanding, and collection effectiveness index. The conclusion emphasizes establishing a balanced approach to performance measurement to avoid extremes and maintaining human aspects of working with customers and employees.
C. Zachary Meyers is a Certified Public Accountant and Certified Valuation Analyst with over 15 years of experience providing litigation support and business valuation services. He received his Bachelor's in Accounting from Marshall University in 2007 and has been licensed as a CPA since 2012 and as a CVA since 2013. He is a member of the American Institute of CPAs, National Association of Certified Valuators and Analysts, and West Virginia Society of CPAs. Mr. Meyers has qualified as an expert witness in federal, state, and family law courts and has experience conducting over 1,000 consulting and testifying expert engagements related to damages assessments, business valuations, and matri
Scoring Rubric for Oral Presentations Example #4PoorExce.docxbagotjesusa
Scoring Rubric for Oral Presentations: Example #4
Poor Excellent
PRESENTATION SKILLS 1 2 3 4 5
Were the main ideas presented in an orderly and clear manner?
Did the presentation fill the time allotted?
Were the overheads/handouts appropriate and helpful to the audience?
Did the talk maintain the interest of the audience?
Was there a theme or take-home message to the presentation?
Was the presenter responsive to audience questions?
KNOWLEDGE BASE
Was proper background information on the topic given?
Was the material selected for presentation appropriate to the topic?
Was enough essential information given to allow the audience to effectively
evaluate the topic?
Was irrelevant or filler information excluded?
Did the presenter have a clear understanding of the material presented?
CRITICL THINKING
Were the main issues in this area clearly identified?
Were both theoretical positions and empirical evidence presented?
Were the strengths and weaknesses of these theories, and the methods used to
gather this evidence adequately explained?
Did the presenter make recommendations for further work in this area?
Did the main conclusions of the presentation follow from the material presented?
Were competing explanations or theories considered and dealt with properly?
OVERALL IMPRESSION_______/ 15
COMMENTS
TOTAL SCORE _______ / 100
BIS Memo
I. Leave a Personal Comment
Date: November 16, 2016
To: David Chung (Senior Actuarial Analyst at Large Accounts Pricing at Aviva Canada)
Cc: There was no need of CC in this context
From: Mr. ABC (junior actuarial analyst at Lombard International)
Subject: Interested in your product development and benchmarking techniques
Mr. David, thank you accepting my request to join you on your professional network. I have completed my graduate degree in business information systems. Nonetheless, I am pursuing my career in actuarial sciences. Currently, I am working a junior actuarial analyst at Lombard International. I have viewed your profile and it seems very impressive to me. You have very diversified skills in resolving actuarial related issues. Moreover, I am inspired from your product development and benchmarking technique. These days, I am working on benchmarking and product development project for my Chinese clients. I need your help as I am facing some issues in evaluating best benchmarking techniques. Moreover, the investor has a limited budget to inaugurate its product in Chinese market. I do not have extensive and in-depth knowledge regarding cultural and industrial environment of China.
I have observed through your profile that you have previously worked as an actuarial analyst in which you resolved issues related to bid development, pricing, product development, benchmarking, research and analysis in Chinese market in a very sophisticated manner. I have knowledge of certain types .
Legal Nurse Consultant Jobs - The Beginner's Guideray54poet
This document provides information about becoming a legal nurse consultant. It explains that registered nurses can receive CLNC training and then work as consultants advising lawyers on medical cases. A legal nurse consultant's duties include researching cases, reviewing medical records, and helping lawyers understand the medical aspects. The document recommends uploading your resume to websites of large law firms and recruiting agencies to apply for these jobs that pay $100-150 per hour. It emphasizes constructing an effective resume as the most important step.
The document provides guidance on developing a business plan for a real estate business. It discusses formulating the plan with an advisor, crafting the plan for success, and understanding how the plan will directly affect business success. It also covers evaluating why real estate, what the plan will do, developing goals and objectives, marketing strategies, and financial forecasting. Tips are provided on creating a vision, developing an abundance mentality, and conducting a SWOT (strengths, weaknesses, opportunities, threats) analysis.
The document discusses interviews and assessment centres for job applications. It provides advice on preparing for interviews, including common interview questions, tips for assessing interpersonal skills, and details about assessment centre activities. The purpose of interviews and assessments is to evaluate applicants' knowledge, skills, and fit for an organization beyond just their resume. The document also provides sources for additional information on the application process for both domestic and international students.
This document provides guidance on creating a business plan for a real estate business. It discusses formulating the plan by getting advice from mentors. As an entrepreneur, planning is key to success. The document outlines evaluating why real estate, what a plan will do, and provides worksheets to analyze strengths, weaknesses, opportunities, threats, and set SMART goals. It also covers operational strategies like vision, mission, services, and legal structure. Marketing strategies like identifying target markets and creating a referral network are discussed. The document provides templates and guidance for setting financial and productivity goals to achieve the necessary revenue.
Offshore Vendors: How to Get and Keep ClientsCiara Lewin
We realize there is an ever increasing gap between offshore vendors and US providers and offices. This gap is related to miscommunication, lack of education and ultimately expertise to
guide both teams in understanding how to better work and thrive with each other's help.
Using (competitive) intelligence to build your legal businessAllen Matkins
The document discusses using competitive intelligence to build a legal business. It defines competitive intelligence as external and internal information sources used to make better business decisions. It provides examples of intelligence sources like relationships, client/prospect information, market/industry lists, and industry trends. The document also discusses different contexts for using intelligence, like targeted pursuits, target identification, client teams, and strategic planning. It emphasizes integrating competitive intelligence into client relationships and legal services by making intelligence widely available and linking it to client information.
A SPLICE Expert Perspectives Webcast: Customer Experience Beyond SurveysSPLICE Software
Customer Experience (CX) has become a critical differentiator in today’s hypercompetitive, ultraconnected global marketplace. However, most organizations struggle due to technology restraints. This webinar shares simple, low cost strategies, like Journey Mapping, to help you improve your CX, and similarly, Net Promoter Score® (NPS®).
HUS 335: Interpersonal Helping Skills
Case Assessment Format
The case assessment takes place after the intake and assessment interviews have been conducted. The helping professional must evaluate the application for services to determine eligibility for services. This is just one process for conducting a case assessment.
Step 1. Provide me with your agency’s profile with your eligibility guidelines (on a separate page)
Step 2. Review the case assessment process (things to think about as you complete the assessment)
Step 3. Complete the Case Assessment (p. 2)
I. Examine your agency’s guidelines for eligibility as well as federal or state guidelines, if applicable. What are your agency’s guidelines for eligibility?
II. Review all the information you have gather on your client during the initial contact, intake, and assessment phases.
a. Applicant’s reason for applying for services
b. His/her background
c. Strengths
d. Weaknesses
e. The problem that is causing difficulty
f. What the applicants want to have happen as a result of service delivery
III. Determine if the client is eligible for services at your agency.
A. Is the client eligible for services? Why or why not?
B. What problems are identified (i.e., presenting problem)?
C. Are services or resources available that relate to the problems identified?
D. Will the agency’s involvement help the client reach the objectives goals that have been established.
E. Is more information needed (e.g., referral source, client’s family, chool officials, employer, medical doctor, mental health professional, previous social service agencies, etc.)
IV. Impressions
V. Assessment
VI. Service Identification/Recommendations for Services
VII. Case Assignment
Your Agency’s Name
Case Assessment
Pseudo Client Name: ____________________________________________ Date: _________________
Human Services Professional: ______________________________________ Title: _________________
Intake Date: ______________________ Assessment Interview Date: _________________________
I. Demographic description of client
Age, gender, cultural background, race, socioeconomic status, religion, occupation, marital/family status, education
II. Presenting Problem
Indicate referral source (e.g., self-referred or agency referral). If an agency referred the client, state why they referred the client to your agency.
State what brought the client to your agency from the client’s perspective. (This only needs to be a few sentences and not the history of the client.)
III. Impression/Interview affect, behavior, and mental status
How does the client appear to you (grooming, dress, voice, tone, mood, timeliness for the interview, cooperativeness, etc.)? Has this been consistent or changed throughout sessions (intake and assessment interview sessions)?
IV. History
Present the history as objectively as possible and only key information. Facts that were collected from the client, significant records, and referral source. Let the facts s ...
Introduction to Business Valuation & Understanding the Engagementbrienj1nacva
This document provides an overview and introduction to a five-part webinar series on business valuation fundamentals for CPAs. It discusses the disclaimer, CPE accreditation details, presenter biography, and an evolution of business valuation including key IRS pronouncements and the development of standards and bodies like FASB and NACVA. It also previews the topics that will be covered in each session of the webinar series, including understanding the engagement, financial analysis, valuation approaches, discounts and premiums, and sanity checks.
The document discusses key aspects of client development for long term success, including planning with goals, becoming visible and credible, building relationships, and improving client service. It emphasizes creating a development plan with specific goals, activities to enhance visibility like writing articles and public speaking, focusing on building rapport and trust with contacts, and prioritizing client needs to improve service. The overall message is that lawyers need to proactively plan their development, build their reputation and networks, and focus on serving clients well to achieve long term career success.
Boost Your Online Legal Marketing Ethically, Effectively: MOSOLO19William Peacock
This document provides an overview of ethical online marketing strategies for lawyers. It discusses setting up an "encyclopedia website" with deep, informative content to educate clients as well as tracking website performance. It also covers claiming a Google Maps listing, obtaining genuine client reviews on sites like Google Maps and Avvo, and whether certain "lawyer awards" are real or require payment. The document cautions that all advertising, including pay-per-click ads and social media posts, must avoid false or misleading statements and include clear disclaimers. It emphasizes measuring the cost and return on various marketing channels.
10. The 4 Worst Report Writing Errors a) Hedge Words & Equivocation b) Use of Generalities c) Use of Absolutes d) Assumption and Presumptions : Business Valuation Resources and the American Society of Appraisers Present: Divorce: A Hands On Workshop for BV Practitioners
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Editor's Notes
Opening Slide: For many years, the business of business appraisal was the sole provenance of CPA practices and business valuators. Business valuation was a mystery to lawyers and laypersons alike. As lawyers, most of us assumed the reports issued by the CPA’s, and business valuators were correct. After all, they looked impressive and were filled with arcane references such as “weighted average cost of capital,” “normalization of earnings,” “discounted cash flow,” “linear regression” and the like. The graphs, charts, statistics and spreadsheets of historical financial data were very impressive and intimidating. 15-20 years ago most lawyers did not have the grasp of business valuation it takes to challenge the appraiser. But, as business valuation became more common in divorce practice we saw different appraisers – both seemingly qualified, coming up with sometimes vastly different opinions of value for the same business. We realized that as divorce lawyers, we needed not only to understand the theory and practice of business valuation and apply it critically to the valuation analysis and reports of the experts – our own experts and the opposition’s - but we needed to be able to effectively cross-examine an expert witness business appraiser Lawyers have learned. Many of us understand the theory and substance of business valuation, including the approaches and methodologies and how they are correctly applied. We are familiar with the appraiser’s data sources and the databases. We subscribe to the valuation profession’s publications and buy the texts. We can analyze, deconstruct and successfully attack a business valuation report. CLICK TO SLIDE 2:
Slide 2: The Lawyer’s Job At the core, in order to deal effectively with cross-examination,, the appraiser must anticipate what a cross-examining lawyer will do with the valuation report. The foundation for effective cross-examination is critically evaluating the report. The lawyer who understands business valuation will be able to find the report’s weaknesses and vulnerabilities. Click to: Opposing Lawyer’s Job Click to “Discredit the Business Valuation report.” In order to prevail, the lawyer must not only present his or her own appraiser in direct examination in a persuasive manner, he or she must discredit the opposing business valuation report and discredit the opposing business appraiser. Click to: “Discredit the Business Valuation Appraiser” This can only happen if the appraiser provides the raw material for the lawyer to discredit him or her and the opinions and conclusions in the report. The lawyer’s failure or success in being able to discredit the business valuation report and the appraiser or, whether the appraiser can bullet-proof his or her valuation report and testimony is 95% in the appraiser's hands hands.
Slide 3 What Does a Lawyer Do and How Do They Do It Click to :We Read and Critically Analyze Every Word of the Report We read and critically analyze every word of the report from the cover letter to the certification and bibliography. This is the foundation for identifying all reference and source materials used or relied upon by the expert, the errors in the analysis, application of the methodology, report writing errors and for deconstructing the report without mercy. Opposing valuations can differ by millions of dollars. The stakes are high Click on Slide 3 to: Nothing is Accepted at Face Value Nothing you state in the report will be accepted at face value. Not what you may put on your CV, not your sources, not your computations, not your analysis. All assumptions and data are questioned and tested, Whether your work and writing is original or taken from another source without attribution is questioned. Every mathematical error, grammatical error, typographical error will be found and utilized in some way to build the case that your approach and conclusions are not credible. That the appraiser cannot be relied upon. Click on Slide 3 to: “Nothing is True Until Proven to Be True.” Every source that you footnote, and material that is not footnoted is researched and analyzed for correctness. All transactional data in the merged and acquired method and information regarding guideline companies is tracked down and fact and number checked. From Ibbottson data to Done Deals, we check and verify.
Click to Slide 4: The lawyer’s Deconstruction of the Business Valuation Report: the following are some specific points that the lawyer will look for in reviewing the BV report: Click to: As The Appraiser’s CV Accurate : Frequently CV’s are not updated or are inaccurate. On more than one occasion an appraiser has represented that he was an “an ASA candidate” when in fact he was applied for candidacy several years before, never took a course and had abandoned the effort. The representation was a direct violation of the ASA ethical Rules. Another represented that she was an CBA when in fact she had failed to complete the requirements. Misrepresentations, inadvertent or intentional in an appraiser’s CV are self-inflicted wounds. Click to: Are there Typographical, Mathematical or Computational Errors? These are the most easily preventable mistakes and the easiest mistakes for a lawyer to find. While typographical errors, individually, may not seem of much importance, as they accumulate, they can be used as examples of carelessness which may effect credibility. Mathematical and computational errors usually do effect the validity of the conclusion of value, These easily preventable mistakes lead to what I call during cross-examination - “Death by a Thousand Cuts.” It is the impact of cumulative errors that can undermine an appraiser’s credibility and call reliability into question. Every time a report is revised or amended because of errors the appraiser loses credibility. Click to: Is there any Plagiarism? Plagiarism can be intentional, but most often is careless or inadvertent. Either way, if it occurs the consequence to credibility can be devastating. We will talk about this in more depth later on. Click to: Has the Appraiser Complied with Applicable Business Valuation Standards and Ethical Rules . All of the business valuation organizations now have their own business valuation standards: the ASA, AICPA, IBA and NACVA – some standards are more exacting than others. Whatever standards apply, the lawyer will look to see if there is strict compliance with those standards. If not – failure to apply with the appraiser’s own professional standards will be used to discredit the appraiser.
Click to: Has the Appraiser Complied With Applicable State Law? . Nearly every state has case law with respect to valuation issues; such as the use of post valuation date data or the standard of value which may vary from FMV to fair value to value to the holder or perhaps with respect to whether valuation of personal good will is acceptable or whether only institutional goodwill can be valued. The appraiser must know the key state cases that impact on the valuation. If the appraiser does not know the key cases then he or she should require that the lawyer for whom he or she is working provide them. You can be sure that you will be examined on the key case law that applies to the valuation you have performed. You need to be aware of that state specific case law before you perform the valuation. Click to: Did the Appraiser Correctly Apply the Selected Methodology : This is obviously a key point. A lawyer will question first, whether the methodology is appropriate for the definition of value, second, whether the methodology is appropriate considering the applicable law of the state where the valuation occurs and third, whether the methodology is correctly applied. A for instance where methodology was incorrectly applied is where an appraiser utilized transactions from Biz Comps, Pratts stats and the IBA database and then combined the results without adjustments for the differences in the manner in which the databases reported the data, resulting in a substantially skewed value which was not accepted by the Court. Slide 5: The Lawyer’s Deconstruction of the Business Valuation Report (p. 2) Click to; 7. Is the data used accurate and sufficient to support the opinion of value. For instance are the discount and capitalization rates adequately supported? In the asset method, are all categories of assets adjusted to fair market value as of the valuation date? Or do third party valuations meet professional standards.
Click to: 8.Did the Appraiser retain the required Documentation in the Work file . Talk more about this later Click to: 9.Did the Appraiser make necessary and appropriate financial statement adjustments and are the size of the adjustments supported? Click to: 10. Are the Economic and Industry Data Utilized, Reliable? Also, has the appraiser reported the data correctly? Click to: 11. Did the Appraiser Conduct a Site Visit and Management Interview? We’ll talk more about this one in a minute Click to: 12. Does the Appraisal Report Indicate Bias or Advocacy? This is a key inquiry. Independence and neutrality is essential. Any indication of bias can be fatal. The insertion of personal beliefs or experience as the basis of an opinion brings into question the reliability of the opinion. Click to Slide 6: As I indicated earlier, the keys to bullet-proofing your business valuation report and testimony is 99% in your hands. The two keys are: The development and documentation of the Conclusion of Value; and The writing of the report.
Slide 7: Document the Work file Key to surviving cross-examination about the development of the conclusion of value is the documentation in your work file. You can be sure that a knowledgeable attorney will at some point – at deposition most likely - send a subpoena which will request every shred of paper in your work file. Most BV standards require that the appraiser maintain in the work file documents that were utilized or relied upon in developing the conclusion of value. Some standards give the appraiser more discretion about what should be included in the file. Click to: Include Everything: My advice is that you should include everything in your work file: irrespective of what the applicable standards require. You should include every piece of data and source material you looked at including copies of data or materials take from on-line sources. The failure to include source materials, work notes and more creates an issue where there may be none. Click to: Do Not Purge the Work File : if your work file is subpoenaed, do not purge it.. I have been in cases where appraiser’s took out emails from retaining counsel, telephone notes, staff notes or other handwritten materials. Purging the work file may not only perhaps constitute a violation of the professional standards with regard to maintaining appropriate documentation in the work file, but could cause a huge credibility issue if discovered. In one case the opposing party hired two appraisers from different companies to value celebrity goodwill. One appraiser’s file was devoid of any handwritten notes of telephone calls with attorneys or the other appraiser and he did not have any independent recollection of any conversations. The other appraiser’s work file was full of handwritten notes regarding conversations with the other appraiser and attorneys discussing things such as the goal of the valuation to be a predetermined conclusion. This circumstance led to a motion to exclude the first appraiser – an ASA – on the grounds he purged his file. This leads to the next point:
Click to: Do Not Communicate Substantively by Email: When communicating with the retaining attorney do not communicate by email regarding substantive issues about the appraisal; For instance, what the attorney’s goal is, what number his or her client thinks the business is worth; arguments by retaining counsel to get you to lower the value or changing methodology. I have seen all of these types of emails in appraisers’ files. Emails and notes of conversations with retaining counsel lead to dangerous cross-examination and open you to attacks on your independence as an appraiser. Click to: Keep the Work file Organized . This point may seem obvious, but in a surprising number of cases, the appraisers failed to maintain the work file in an organized fashion when coming to deposition or trial. If it is not organized so that supporting materials are easily retrievable in a deposition or court, especially it makes the appraiser look unprepared and sloppy, both of which impact credibility. Slide 8: have Absolute Knowledge of the Relevant Facts Click to: Always Conduct a Due Diligence Interview. A common error made by appraiser’s is inaccurate or insufficient reporting of company historical and financial information. It would be very difficult to have knowledge of the relevant facts about the company if a due diligence interview is not done or a deposition taken of the company owner and key personnel. Important details can be missed which could have a significant bearing on the conclusion of value such as the existence of a key employee or customer. If a deposition is taken you should be there if at all possible. If the retaining attorney does not ask for the interview or plan on doing a deposition, you should insist that it happen. Failure to have knowledge of a key fact or issue regarding the company can torpedo your valuation and your credibility.
Click to A. Verify Company History/background. The company’s history gives the appraiser a perspective on how the business evolved over time, its growth characteristics, changes in lines of business or ownership over time. The history may have a bearing on how many years of financial data are relevant. T Click to: B. Verify Company Financial Information. In a due diligence interview the appraiser can investigate the existence of off balance sheet assets and liabilities as well as contingent liabilities. Or the interview may reveal whether pension liability is under funded or over funded . The point is that the due diligence interview is an opportunity to obtain relevant information that may not be visible in the financial documents you are provided. Click to: Always conduct a site visit. Whether the company is located in a simple office building consisting of nothing but unrevealing cubicles a site visit should be arranged. In my experience, judges seem to find that credibility and knowledge is enhanced when the appraiser has made an effort visit to the company’s location. Slide 9: Double Check the Data : Click to Reporting and Use of National, Regional and Local Economic Data The old axiom – Garbage in – garbage out” applies here. The data and information that you use to support your opinion of value must be reliable, verifiable and complete. Before the report goes out, you should verify that all the economic data is correctly reported by you and attributed to its source. .
Click to Reporting and Use of Comparable Transactions: There are multiple sources for comparable transaction data from Pratts Stats and Biz Comps to Done Deals and Mergerstat. In addition there may be prior transactions in the stock of the company being valued. The appraiser should be careful in using the databases. The information in the databases is not only not always correctly reported it is reported in different formats in the various databases. Further, a transaction in one database may be duplicated in another. All of these potential pitfalls requires careful use and reporting of transactional data. Click to: Don’t Use Unverified Material From Internet Sources: Much of the economic data is available online. Either directly from the publishing source or it appears as pre-prepared summaries of data obtained from the original source such as the Census Bureau or the Federal Reserve. It is risky to trust a summary or compilation of data from another source. It is likely that the summary is being prepared by a data processor and not an appraiser and the summary could be erroneous or leave out critical details. Always go to the primary source. If you can’t – verify by using at least two trustworthy secondary sources Click to Slide 10: The 4 Worst Report Writing Errors
Slide 11: Error No. 1; Hedge Words and Equivocations : Use of hedge words or equivocating by the expert can be an avenue for attacking the credibility of the expert or the opinion. All of these words imply hesitation or fence-sitting, uncertainty with regard to the opinion or any aspect of it. Phrases like “ It appears to be” or “ apparently” sound like the appraiser is unsure of the facts or didn’t take the time to verify it or is uncertain of an opinion. These phrases should be avoided.
SLIDE 12 : Death By A Thousand Cuts (Error No. 2) Generalities: The use of generalities by appraisers is perceived by a lawyer as an effort to shore up absent or dubious analysis by implying that the point being made by the appraiser is consistent with the analysis or methodology typically used by the knowledgeable or majority of well informed business valuation professionals. CLICK TO :” In General” and following phrases.” I can’t think of a situation where you really need to use a generality. If you want to support a point by reference to a source you believe is authoritative and supports your position, cite directly to the source. The use of the word “substantially” is a dangerous adjective as in such phrases as “substantially true” or “substantially well known.” The lawyer will require you to prove and explain what you mean by “substantially.” CLICK To SLIDE 13:
Slide 13: Error No. 3: Absolutes Absolutes should be avoided by an expert unless there is 100% certainty. A good cross-examiner will be able to attack the expert’s credibility if he is caught in exaggeration, hyperbole – or is simply wrong. In one case an appraiser who utilized an “Industry Rule of Thumb” in his market approach was forced to concede to Jay Fishman’s opinion that “Rules of Thumb are poor substitutes for the Direct Market Comparison Approach.” Click to Slide 14
Slide 14: Error No. 4: Assumptions and Presumptions: Words such as ”It is assumed” or “we assume” say to me that the appraiser does not know and maybe didn’t take the time to find out. In a recent case the appraiser “assumed” an interest rate at 6%. On the actual valuation date, the interest rate was 5.0%. Did the end result change significantly? By about $65, 000. The fact that it changed, and the appraiser made an incorrect assumption made the appraiser look sloppy and the conclusion of value unreliable. The same applies to the use of presumption. If the appraiser presumes a fact to be true for purposes of reaching an opinion of value – he better be right. You should anticipate that the appraiser’s use of factual presumptions will be questioned. The appraiser who states in his report that “ He believes” something to be true is at risk for looking poorly informed or showing personal bias. The first and obvious question is ‘What is the basis of your belief?” With some appraisers you get answers such as “ I would have to look in my file..” Usually there is trouble finding it. Or the appraiser may answer “I don’t remember” . When asked “Who is your source of this information” “the response is “I don’t recall” Did you write it down? “No”….. The same kind of questioning will occur with the use of phrases such as “It is understood” or “It is implicit that…” Expect tough cross-examination if you use these phrases.
Slide 15: Plagiarism: In business valuation, the acquisition and analysis of economic, industry and financial information from multiple sources is critical to the development of the opinion of value in every report. Often the analyst derives national, regional and local economic information from multiple governmental and private resources, easily available on the Internet. Specific industry information is easily available through trade publications and, more recently, from companies such as First Research, which develop and update industry profiles for sale. All too frequently, appraisers cut and paste entire or substantial sections of these third-party materials into their appraisal reports without attribution. Footnotes and quotation marks are notably absent. Worse, too many analysts make little or no effort to analyze the copied information and evaluate its relevance and impact on the subject company. One example of plagiarism occurred in an appraisal of a closely held insurance company. This report contained a section captioned “Industry Analysis,” consisting of three pages of single space narrative. Searching the terms “industry analysis” and “industry research” on Google turned up First Research, and an industry profile which the appraiser had purchased and cut and pasted into the report without attribution. On cross-examination the appraiser, who had authored a book on business valuation, was forced to admit to plagiarism. If you are in doubt as to the rules for avoiding unintentional plagiarism, an excellent resource is The St. Martin's Handbook , which provides a very useful chart summarizing when attribution is or is not required. .
Summary Slide: To summarize, the top 4 Don’ts for appraisers who want to bullet proof their reports are (see slide)