Benjamin D. Miller – författare

A complete, compact guide to business valuation in divorcelitigation The Handbook for Divorce Valuations is a comprehensive, practicalhandbook that covers every aspect of the CPA's role in divorceproceedings. It offers clear and detailed coverage of everythingfrom the impact of state law on the practice to the applicabilityof various valuation methodologies, from establishing valuationcredentials to marketing the divorce practice in a highlycompetitive environment. The authors, who have a combined total of more than 50 years'experience in divorce practice, lead the reader through each stepof a divorce engagement. They recommend the most practical andefficient methods of addressing each issue and point out hazardsand potential difficulties along the way. They also explain why andhow business valuation in divorce practice differs from valuationin other situations, and they examine the intricacies of datacollection and analysis, finding and using industry and comparablecompany information, discounts and premiums, preparing fordepositions and trials, and much more. For any CPA who works, or is considering working, on family lawmatters, The Handbook for Divorce Valuations is an incomparableresource that helps practitioners provide the highest level ofservice to their clients. A CPA who accepts a business valuation engagement in a family lawsetting embarks on a unique mission. In most states, businessvaluations linked to divorce proceedings are governed by differentlaws than those that apply to other valuations, and because the CPAhas become an advocate for one side in an adversarial process, thefindings of the valuation are sure to be challenged aggressively byrepresentatives of the other side. Since neither business valuationstrategies nor expert witness skills are part of the curriculum ofany undergraduate accounting program, CPAs have generally had toacquire them through trial and, unfortunately, error untilnow. The Handbook for Divorce Valuations offers practical coverage ofevery aspect of business valuation in the context of a divorce.From engagement acceptance and administration to divorce-relatedvaluation issues and appearing as an expert witness, thiscomprehensive guide shows practitioners how to provide the highestlevel of service in divorce litigation. It helps CPAs:* Prepare detailed, comprehensive reports on business valuationengagements* Make the most of guidelines company- and industry-specificinformation* Collect and analyze relevant data* Choose the best valuation methodology* Prepare for depositions and trials* Put forth best effort on direct examination* Survive cross-examination Divorce litigants depend on thorough, competent professionals torepresent their interests. The Handbook for Divorce Valuationshelps practitioners ensure that their clients will receive the verybest possible representation.

This volume provides a self-contained introduction to some topics in orbit equivalence theory, a branch of ergodic theory. The first two chapters focus on  hyperfiniteness and amenability. Included here are proofs of Dye's theorem that probability measure-preserving, ergodic actions of the integers are orbit equivalent and of the theorem of Connes-Feldman-Weiss identifying amenability and hyperfiniteness for non-singular equivalence relations. The presentation here is often influenced by descriptive set theory, and Borel and generic analogs of various results are discussed. The final chapter is a detailed account of Gaboriau's recent results on the theory of costs for equivalence relations and groups and its applications to proving rigidity theorems for actions of free groups.

This volume provides a self-contained introduction to some topics in orbit equivalence theory, a branch of ergodic theory. The first two chapters focus on  hyperfiniteness and amenability. Included here are proofs of Dye''s theorem that probability measure-preserving, ergodic actions of the integers are orbit equivalent and of the theorem of Connes-Feldman-Weiss identifying amenability and hyperfiniteness for non-singular equivalence relations. The presentation here is often influenced by descriptive set theory, and Borel and generic analogs of various results are discussed. The final chapter is a detailed account of Gaboriau''s recent results on the theory of costs for equivalence relations and groups and its applications to proving rigidity theorems for actions of free groups.