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Bankruptcy - Insolvency - Debt Counseling Expert Witnesses: 14
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Bankruptcy - Insolvency - Debt Counseling (14)
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Investment Banking Expert William Purcell
Accredited Expert Consulting
William H. Purcell
Investment Banking Expert Witness
225 Cedar Ridge Road
Bedminster NJ 07921
phone: (908) 781-1803; cell: (908) 581-1203
SUMMARY CV / LINKS
Princeton, 1964 (B.A., Economics, with honors)
NYU Business School, 1966 (MBA, Top of class)
Expertise: Mr. Purcell has over 50 years of experience in every area of investment banking including the following:
Leveraged Buyouts and Recapitalizations
Fairness Opinions and Fairness Issues
Adequacy Opinions
Solvency Opinions
Bankruptcy issues, including fraudulent conveyance
Advice to Special Committees of Boards
Due Diligence and Disclosure Issues
Fiduciary Issues
Damage issues and analysis
Lender Liability
Fee issues
Document Interpretation and Standards from investment banking point of views
Criminal cases involving alleged securities violations and insider trading
Financing of Debt and Equity (both public and private, taxable and tax-exempt, including structured financings)
Leasing and Real Estate Financing
Background: Mr. Purcell was a Managing Director at Dillon Read for almost 25 years and has been a Senior Advisor to a number of medium-sized investment banks. He also has served as interim CEO of a public company and has served on Boards of Directors. Mr. Purcell is currently Senior Director to the Investment Banking Firm of Seale & Associates, Washington, DC. area. Mr. Purcell has been an expert in more than 200 cases with over 180 Law Firms, including cases for the SEC, IRS and the DOJ. Has testified in court trials and arbitration trials over 40 times. He represents both plaintiffs and defendants. Subjects include all areas mentioned above.
View Consulting Profile.
• View Mr. Purcell's Curriculum Vitae
• Expert Testimony
• Courts Accepting as Expert
• Law Firm Retentions
Financial Expert Norman Katz
Advisors / Experts @ MCS Associates, Management Consultants
Norman Katz
13681 Newport Ave.
Ste. 8-387
MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 40 years. Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals.
Together with MCS Associates' specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics.
Areas of Expertise Include:
Banking Operations/Administration
Lending Policies, Custom and Practice
Loan Underwriting & Credit Administration
Loan Securitizations & Servicing
Bankruptcy, Foreclosures and Workouts
Trust & Fiduciary Issues / Operations
Securities Brokerage & Investments
Valuations & Damages Analysis
Employment / Compensation
Real Estate Brokerage & Management
Title Insurance & Escrow
Real Estate Appraisal & Transactions
Insurance Industry Custom & Practice
Insurance Coverages / Claims Handling
• View Litigation Consulting & Expert Witness Partial Client List
• View Banking, Real Estate, Insurance, & Financial Services Partial Client List
Commercial Banking Expert Witness Brian Kelley
BHK Associates, Inc.
Brian H. Kelley
23872 Marmara Bay
Dana Point CA 92629
Brian H. Kelley is a seasoned Banking Executive, Lender, and Attorney with over 30 years of experience in lending, top management, and legal positions for both regional and larger commercial banks in California, Arizona, Washington, and Oregon. He has served as the CEO of three successful community banks and the head of a Multi-Billion Dollar lending group with a large international bank.
Litigation Support - Mr. Kelley provides expert testimony and litigation support to attorneys representing financial institutions, businesses, and individuals. His expert witness services include analysis of key issues, case strategy, depositions, opinions, and court testimony.
Mr. Kelley's expertise has been called upon in State, Federal, Bankruptcy, and Arbitration Courts, having testified on behalf of FDIC, major banks, and financial institutions. He is a qualified expert in eights states and the District of Columbia.
Consumer and Commercial Lending
Loan Underwriting
Bank Operations
Bank Compliance
Federal and State Regulation
Credit and Collection Practices
Bank Governance
Loan Policy and Guidelines
Loan and Credit Review
Loan Workout
Loan Modification and HAMP Programs
Education / Training: BA and JD from Brigham Young University. Extensive professional course experience in loan underwriting, credit analysis, corporate finance, lending practices, etc.
Degrees / Certifications: Admitted to the California, Utah and Hawaii Bar Associations. Past Director of Western Independent Bankers, California Bankers, American Bankers Association and Mortgage Bankers of America.
View Brian Kelley's Consulting Profile.
• Brian Kelley's Curriculum Vitae
• Case Summaries
• Representative Clients
Banking Lending Real Estate Expert Witness John Schnure
Cambria Associates
John B. Schnure
520 Eton Drive
North Barrington IL 60010-2155
John B. Schnure, President of Cambria Associates, has 40 years of experience in Banking, Bank Management, Lending, Loan Review Due Diligence, and Commercial Real Estate. He has worked with Cambria Associates for over 25 years and has worked with over 100 banks as clients over the years.
Background - Mr. Schnure holds an MBA from Columbia University with majors in International Business and Real Estate, and a BBA from University of Cincinnati with a major in Finance. He has post-graduate study at Dartmouth College and University of Virginia Business Schools. Mr. Schnure has been President and CEO of three Chicago area banks/thrifts, and prior to that was Vice President of The Northern Trust Company in commercial lending and management.
Litigation Support - John B. Schnure has successfully completed 15 expert witness engagements in the last 3 years in banking, lending, and/or real estate. The clients he represented prevailed in each case. His expertise is available to counsel representing both debtors and creditors.
Banking Negligence
Banking / Regulatory Practice Violations
Loan Review / Administration
Regulatory Repair
Role of Auditors
Fiduciary Duties
Landlord / Tenant Disputes
Check Kiting
Loan Document Compliance
Commercial Real Estate Lending
View Cambria Associates' Consulting Profile.
• John Schnure's Curriculum Vitae
• About Cambria Associates
• LinkedIn Profile
Mortgage Banking Expert Witness Phillip Cantrell
Phillip G. Cantrell
Mortgage and Banking Expert
485 McCain Rd
Eclectic AL 36024
Phillip G. Cantrell is a nationwide provider of Mortgage Consulting and Banking Expert Witness Services. He has 45 years of experience in his field. Mr. Cantrell is a former advisor for the Federal National Mortgage Association (FNMA) and has done work for the FHLMC. He consults with State and federal agencies and possesses in-depth knowledge in all areas of operations of the mortgage industry.
Litigation Support- Mr. Cantrell has been providing services to the legal industry for over 15 years. With a strong record of accomplishments with superior results, he has the ability to relate to clients and their needs.
Mr. Cantrell represents both Plaintiffs and Defendants. Retained as an expert witness over 40 times, he has rendered opinions on cases involving mortgage fraud, closing and title issues, appraisal issues, compliance, servicing, HAMP loan modifications, and secondary marketing.
Click the following link for cases in which Mr. Cantrell has been named and designated as an Expert Witness, representing both Plaintiffs and Defendants in different capacities: Designated Expert Witness Case List.
Appraisal Issues
Loan Qualifying
Disclosure / Compliance
Secondary Marketing
Fair Lending
Title Closing Issues
HELOCs
HAMP Loan Modifications
Credit Reporting Issues / Damages
"Phil has extensive knowledge in all aspects of the mortgage lending industry. His ability to dissect the financial terms and conditions of a particular loan transaction or product was an invaluable resource in terms of understanding the transaction and allowing the lawyers to formulate the appropriate claims to pursue. " - George W. Walker: Pope, McClamry, Kilpatrick, Morrison & Norwood, LLP
View Phillip G. Cantrell's Consulting Profile.
• Phillip G. Cantrell's Curriculum Vitae
• Designated Expert Witness Case List
• Client Testimonials
Civil Litigation Expert Darryl Horowitt
Coleman & Horowitt, LLP
Darryl Horowitt, Esq.
Partner & Chair Litigation Department
499 West Shaw Avenue,Suite 116
Fresno CA 93704
SUMMARY CV / LINKS ARTICLES
Coleman & Horowitt, LLP is a Civil Litigation and Transactions Firm. It provides a wide variety of services to businesses and individuals through its two departments. By concentrating in these areas, members of the firm have become exceptionally proficient in dealing with all phases of preventive law, litigation, alternative dispute resolution and the negotiation and preparation of documentation to meet the needs of today's businesses. The firm has a varied client base ranging from small family operations to large, publicly traded corporations.
Darryl Horowitt, Esq. has conducted all phases of litigation in the areas of Banking, Business Disputes, Securities Fraud (class action and individual), Construction, Real Estate, Environmental, Casualty Insurance Defense, Personal Injury and Commercial Collections, from initial client contact to settlement, mediation, arbitration and trial - court and jury (State and Federal Court) and administrative proceedings (before the United States Environmental Protection Agency, Department of Agriculture, National Labor Relations Board, California Department of Fair Housing and Employment, Worker's Compensation Appeals Board and Agricultural Labor Relations Board).
Mr. Horowitt has also assisted in transactions, including incorporation, purchase and sale agreements, secured and unsecured transactions, and employment contracts. In the field of alternative dispute resolution, he has served as an arbitrator (for the American Arbitration Association, NASD Regulation, Inc., Better Business Bureau Dispute Resolution Center, and the Fresno and Madera County Superior Courts), mediator (privately and for the Better Business Bureau Dispute Resolution Center), special master (for Judge James Ware, United States District Court, Northern District of California) and judge pro tem (Fresno County Courts).
Firm's Areas of Practice Include
Casualty Insurance Defense
Construction Litigation and Transactions
Alternative Dispute Resolution (mediation, arbitration and mini-trials)
Estate / Tax Planning
• Coleman & Horowitt, LLP's Partial Client List
• More About Mr. Horowitt
• Download Mr. Horowitt's Contact Information
8/23/2018 · Construction
Court Confirms Knowledge of Unlicensed Status Does Not Bar Claim for Recovery
By: Darryl Horowitt
In a previous edition of Construction Alert we reported to you on White v. Cridlebaugh (2009) 178 Cal.App.4th 506, in which the court confirmed that an unlicensed contractor could be sued for recovery of funds, even though the owner had received a benefit from the work performed by the unlicensed contractor. In that case, the owner was unaware that the contractor was unlicensed until after the work was performed.
7/24/2018 · Legal Issues
Court Clarifies Notice Requirements for 20-Day Preliminary Notice
It has long been a requirement that any subcontractor or material supplier seeking to enforce a mechanic's lien must first file a 20-day preliminary notice. The requirement existed before the California legislature revised laws relating to mechanic's liens and stop notices in 2012, and similar requirements exist after 2012.
Court Determines Sanitary District Can Use Its Own Employees for Construction Projects
The Public Contracts Code generally provides that contracts for certain dollar amounts, generally exceeding $15,000 to $25,000, must be sent out for bid and let to the lowest responsible bidder after appropriate notice is given. Public Contracts Code § 20803, which governs sanitary districts, contains such a requirement for any contract exceeding $15,000.
6/6/2018 · Laws & Procedures
Be Sure of Your Licensure
California law requires that contractors obtain the proper license before work can be performed on any project. (See Business & Professions Code § 7026.) Moreover, where a contractor files a lawsuit to recover monies owed for work performed, that contractor must plead and prove it was licensed at all times that the work was performed. (See Business & Professions Code § 7031.) The penalty for failure to maintain your license is severe. If you are unable to prove that you were licensed at all times, you are barred from recovering monies on any grounds, whether it be for breach of contract, fraud, or reasonable value of the services performed. (See Hydrotech Systems, Ltd. v. Oasis Waterpark (1991) 52 Cal.3d. 988.) But what happens if a contractor is licensed for most of the time that the work is performed and inadvertently allows his license to lapse for a period during the construction of a project? This article will discuss this issue.
Construction Alert: Bidding On Public Works Projects
The courts have been busy dealing with issues relating to bidding on public works projects. Two recent decisions have been issued: Great Western Contractors, Inc. v. Irvine Unified School District (2010) 2010 DJDAR 13815 and Schram Construction Inc. v. The Regents of the University of California (Southland Industries) (2010) 2010 DJDAR 13398.
4/13/2018 · Real Estate
When to Record Mechanic's Liens
Most contractors know that the mechanic's lien is one of the best remedies available to the contractor, laborer, and supplier because it allows for the foreclosure of real property if payment is not made for construction work and/or materials supplied to the project. What many contractors may be unsure of is on which projects a lien should be recorded.
2/16/2018 · Attorney Fees
Attorney Billing: What Are the Options?
Much has been discussed in the media regarding the fees lawyers charge. Some believe that they are excessive while others believe that due to their education and expertise, high rates are expected. What is not discussed, however, are the various methods lawyers use to determine how they will charge and what they will charge. This article will discuss the various billing practices that are available to you, the legal consumer.
Commonly Asked Questions Regarding Collections
Other than dealing with the Government, perhaps the most frustrating aspect of running a business is the collection of unpaid debts from your customers. Every business at one time or another will be faced with the situation where goods and/or services have been provided, no complaints have been received, yet your customer refuses to pay. This monograph will serve to answer a few questions you may have regarding collections as they arise in the commercial setting.
12/8/2017 · Insurance
What You, As a Personal Injury Victim, Should Know
Unfortunately, many of us at one time or another, will be a victim of an automobile accident which was simply not our fault. If you are injured, the law provides that you may be entitled to recover monetary damages for hospital expenses, medical treatment, prescriptions, lost wages, and other damages for pain and suffering. The amount of such damages differs based upon your injuries.
11/9/2017 · Mediation
The Benefits of Mediation
As litigation becomes more expensive, clients look to more cost-effective means of resolving their disputes. This requires an evaluation of alternative dispute resolution, otherwise known as ADR. Alternative dispute resolution includes non-court alternatives such as negotiations, mediations, arbitrations, mini trials, and early neutral evaluation. Courts have recognized the benefits of ADR in virtually every court in the state. The federal courts have also adopted ADR programs.
6/1/2016 · Discovery & Electronic Discovery
A Primer on Electronic Discovery
As the owner of a business that may be a party to a lawsuit, you need to know about the discovery of electronically stored information (ESI), also known as e-discovery. Why? Because the requirements to preserve and produce ESI are quickly evolving and have often taken over lawsuits as if e-discovery has a life of its own. This article will address the basics of e-discovery so that your business can start taking steps to minimize its impact.
2/10/2016 · Insurance
Insurance Issues For Business Owners
In a previous issue of Legal Brief, I discussed protecting yourself with adequate auto insurance. This is, perhaps, the insurance that is most commonly bought, because every driver is required to be covered by automobile liability insurance. But what about business owners? Should they buy insurance as well?
11/20/2015 · Legal Issues
Subpoenas: What They Are And How To Respond To Them
Every day, in almost every city, and in almost every state, a business is served with a subpena. Your business may have received one in the past or may receive one soon. For those who are not regular participants in lawsuits, subpoenas are a mysterious document which you should know about.
10/1/2015 · Finance
Effective Commercial Collection Techniques
It is an unfortunate fact of business that from time to time one of your customers will not pay for goods or services you provide. It is a frustrating and sometimes helpless feeling that you have knowing that even though you provided a valuable product or service, for reasons beyond your control you are simply not paid. How do you collect your money? What follows are some techniques that will help you effectively collect your receivables.
5/26/2015 · Alternative Dispute Resolution (ADR)
Alternative Dispute Resolution: What It Is and Why You Should Consider Using It
Litigation in our court system has become an expensive, time-consuming, and frus trating process which often yields undesired results. Nevertheless, a trial may be necessary to vindicate certain fundamental rights. For many disputes, however, there are alternatives to trial. This article addresses some of the alternatives, known collectively as "Alternative Dispute Resolution ('ADR')," and their potential benefit.
3/5/2015 · Alternative Dispute Resolution (ADR)
The Pros and Cons of Arbitration
Because of the increase in cost of litigation, and the more frequent use of arbitration clauses in all forms of contracts, arbitration is used with increasing frequency. Although arbitration is an excellent choice in many instances, it may not be right in every case. This article will discuss the pros and cons of arbitration so that you may know whether it is right for you.
10/14/2014 · Forgery & Fraud
Tips For Avoiding Identity Theft
Identity theft should be a concern to all because of its pervasiveness. One form of theft is the opening of a credit card account using a pre-approved credit card solicitation. You may have received one or more of these solicitations every day, if not every week. Sometimes, the same company will send more than one such solicitation. The credit card companies do this because they receive information from credit reporting agencies and those with acceptable credit scores are sent more attractive offers.
Court Determines Failure to Disclose Deferred Down Payment is a Rees-Levering Violation
Many consumer lawyers have argued that the failure to disclose a deferred down payment constitutes a Rees-Levering violation even if the amount of the down payment is accurately stated. An issue did, however, exist as to whether or not the inadvertent exclusion of a deferred down payment on the line for a down payment constitutes a Rees-Levering violation. This question has been answered by the court in Rojas v. Platinum Auto Group, Inc. (January 15, 2013) 212 Cal.App.4th 997.
4/19/2012 · Banking
Protecting Yourself in Your Banking Relationship
Virtually everyone and every business has a relationship with a financial institution, whether it be a bank, savings bank, or credit union. When the account is opened, there is the hope that nothing will go wrong in the account and that your funds will be preserved.
12/27/2011 · Business Consulting
Buying a Franchise: Some Tips for the Unwary
By: Darryl Horowitt, Esq
For many, the idea of owning your own business and being your own boss is alluring: you set your hours and you alone reap the rewards of your endeavors. Unfortunately, the road to success is often paved with many perils: employee costs continue to spiral as do the cost of goods; increased competition from other companies both here and abroad; more regulation from local, state and federal agencies; etc.
11/17/2011 · Laws & Procedures
Understanding Litigation
On virtually any day of the week, you can pick up a newspaper and read about a lawsuit. You read the article and say to yourself: "There but for the grace of God go I." Then, the seemingly inevitable happens: You receive a letter from an attorney (or their client) that you are to be sued, or worse, you are served with a lawsuit.
Forensic Accounting Expert Witness Theodore Phelps
FVLS Consultancy
Theodore G. Phelps, CPA, CFE, CVA
6220 E. Mandalay Lane
As a forensic accountant and testifying expert in the areas of Fraud, Business Valuation, and Economic Damages, Ted Phelps excels in following the money – no matter where the trail leads.
During his four decades as a financial problem solver, Phelps has built a reputation for integrity, diligence, and leadership. He has testified as an expert witness in both federal and state courts. When working as a court-appointed neutral, he assists the court in carrying out its orders, performs forensic investigations, and reports his findings.
His testimony has been critical to the outcome of many significant cases. For example, Phelps was instrumental in a fraud/forensic investigation that led to a verdict of $21,000,000. He also performed a court-ordered forensic study involving a 14-year reconstruction of books and records on eight single asset real estate entities, conclusively proving that plaintiff's allegations of fraud were false.
Phelps is skilled in the fields of insolvency, reorganization, and restructuring. As a court-appointed fiduciary, he has completed dozens of business receiverships, many of which involved fraud and shareholder oppression issues.
As the founder and president of FVLS Consultancy, Phelps developed and taught a forensic accounting course at California State University, Los Angeles. He currently teaches classes in Accounting and Fraud Investigation at Whitworth University in Spokane, Wash.
Phelps earned his M.B.A. from Whitworth University and his B.S. in Accounting from the University of Southern California, Marshall School of Business. He also studied Engineering at the United States Naval Academy. He is a member of the Association of Certified Fraud Examiners and the National Association of Certified Valuation Analysts.
Corporate Turnarounds
Fiduciary Appointments
Shareholder Lawsuits
View Theodore Phelps' Consulting Profile.
• Theodore Phelps' Curriculum Vitae
• Relevant Fiduciary Appointments
Accounting Financial Management Expert Witness Michael Garibaldi
Garibaldi Group
Michael J. Garibaldi, CPA, ABV, CFF, CGMA
990 Stewart Avenue-Fifth Floor
Garden City NY 11530
phone: 516-288-7400 (Office) or 516-428-1589 (Cell)
One of the industry's leading law firm services experts, Michael J. Garibaldi, CPA, ABV, CFF, CGMA, has a strong background providing efficient and affordable solutions to the many complex issues facing the legal profession today.
A Certified Public Accountant licensed by the State of New York, Mr. Garibaldi is Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). He is recognized as a Chartered Global Management Accountant by the Association of International Certified Professional Accountants.
Mr. Garibaldi works closely with law firms and other professional service firms, manufacturing, wholesale/retail, medical, technology, restaurant/hospitality, artists and galleries, construction, and real estate clients where he is responsible for providing accounting, tax planning management consulting services, and financial reporting.
Mr. Garibaldi provides valuation and litigation support services, assisting attorneys and their clients with the financial aspects of a case throughout the litigation process, from contemplation of action through expert witness testimony. He brings an in-depth understanding of the business and technical aspects of valuation, finance and accounting that is required in complex litigation and arbitration cases.
Mr. Garibaldi qualifies as an expert in valuation matters in the Supreme Courts of New York, Nassau, Suffolk, Kings, Richmond, Monmouth, Orange, and Westchester Counties, and has been called upon by the courts to serve as a neutral Expert. As an instructor of the AICPA Certificate of Educational Achievement Program in Business Valuation, Mr. Garibaldi teaches his specialty to other professionals.
Michael Garibaldi is a Candidate Member of the American Society of Appraisers (ASA), Member of the Institute of Business Appraisers (IBA), the Association of Certified Fraud Examiners, the American Society of Appraisers (ASA), the AICPA and the NYSSCPA. He is a past President and former member of the Board of Directors of the NYSSCPA Nassau Chapter, and has held a variety of positions on the Litigation Support Committee of the Nassau County and State Chapters of the NYSSCPA. Mr. Garibaldi has also held a number of positions on other committees and sub-committees within these organizations.
Lost Profits
Fraud Investigation, Embezzlement
Personal Property Valuation
Wrongful Death, Termination
View Michael J. Garibaldi's Consulting Profile.
• Michael Garibaldi's Curriculum Vitae
• About Garibaldi CPAs
• Expert Witness Services
12/14/2017 · Economics
Why Law Firms Need Internal Controls
By: Michael Garibaldi, CPA, ABV, CFF, CGMA
Most lawyers know how big a problem occupational fraud is in corporate America. They may even count as clients companies that have been defrauded and suffered significant losses. Yet a "not at my firm" attitude persists among many partners who take for granted the honesty and integrity of their colleagues and staff.
11/20/2017 · Finance
Understanding Financial Misstatement: The Least Common Type Of Fraud Can Also Be The Costliest
By: Michael J. Garibaldi CPA, ABV, CFF, CGMA
When a dishonest CFO or controller cooks the books, it can be devastating for the victim organization. In addition to direct financial losses, financial statement frauds erode trust between management and other stakeholders, including lenders, investors and employees who own company stock. Unfortunately, it's common for smaller companies to associate financial misstatement with large public companies that focus heavily on earnings per share.
11/3/2017 · Expert Witnessing
How Independent Is Your Expert?
It may be detrimental to an expert witness's credibility if even the appearance of a lack of independence exists. In today's legal environment, discrediting an expert based on his or her relationship with counsel, the client or the judge is common. Let's examine how to identify an expert's independence.
10/18/2017 · Appraisal & Valuation
Business Valuations: Different Values for Different Purposes?
There are many more purposes for which valuations are used. Each has its unique presumptions. It must be understood that there is no one value and that the same investment can have a different value to different people and for different reasons. Each valuator must analyze such differences, understand the presumptions inherent in the purpose for which the valuation is to be used, and select and implement a method to determine proper value for the purpose.
10/6/2017 · Accounting
Confirming Worst Suspicions: Hire a Forensic Expert To Find Hidden Assets
When a client voiced strong suspicions that her soon-to-be ex-husband was hiding assets, her attorney investigated the claim but found nothing amiss. However, he hired a forensic accounting expert to help ensure his client would receive an equitable share of the marital estate. The expert turned up a trunkload of hidden treasure - undeclared cash income and property "stashed" under the names of the husband's mother and siblings.
6/15/2016 · Accounting
Valuing a Professional Practice Requires In-depth Analysis
Goodwill can be a significant asset for a professional practice. It may include both "personal" goodwill that's attributable to individual owners and "business" goodwill that can be transferred to third parties. When accountants and other types of professionals divorce, the amount of goodwill to include in the marital estate can become contentious (and may vary depending on state law). If expert testimony on the issue is inadequate, a court might look elsewhere for help, as it did in a recent Texas divorce case, Hill v. Hill.
Forensic Accounting Business Valuation Expert Witness Tony Wayne
IronHorse LLC
Tony Wayne
6709 West 119th, Suite 443
Overland Park KS 66209
Tony Wayne, CPA, CFF, CVA, CIRA, is a Certified Public Accountant with over 25 years of private industry senior operations experience.
Background - After a diverse career spanning 15 years in Big 8 public accounting/consulting and private industry, Mr. Wayne founded IronHorse with an emphasis on complex commercial/ financial/private placement and M & A litigation support, family law & estate valuation & forensic accounting engagements, SBA loan application business valuations, distressed business valuation & appraisal, and commercial credit & private equity portfolio reviews & FASB compliance services. Visit their website at www.ihorsellc.com.
Litigation Support - Mr. Wayne is available to advise boards of directors, senior management, and corporate counsel in all litigation matters that can impact business practices, profitability, and continued viability. He maintains rigorous compliance with certifying and credentialing bodies and their regulations and scrutinizes the facts behind complicated forensic accounting and valuation issues. He is a member of the American Bankruptcy Institute, including the Business Reorganization Committee and Fraud Task Force.
In addition, Mr. Wayne is a member of the American Institute of CPA's, the Association of Insolvency & Restructuring Advisors, and the National Association of Valuation Analysts, his services include expert witness assistance (consulting and testifying), solvency opinions, rebuttal expertise, case assessment management, and services in other areas of dispute and pre-complaint, complaint, discovery, pre-trial, and settlement consulting.
Forensic Services Include:
Fraud prevention, detection and response
Financial Reporting Fraud and Irregularity Forensic Audits
Electronic Evidence Analysis
Preservation and Securitization
Ponzi Scheme Analysis
Asset Searches, Public Records Searches, and Related Party Search and Documentation
Pink Sheet and Other Stock Scams
Private Placement Fraud Analysis & Investigations
Borrowing Base and other Bank Fraud Examinations/Investigations
Valuation Services Include:
Mergers and Acquisitions-Buy & Sell Side Advisory
Estate Tax Returns
E.S.O.P Valuations
Buy / Sell Agreements
Distressed Business Valuation
Plan of Reorganization Valuation
Liquidation Plan Valuation
Lost Profit and Damages Computations/Valuation
Goodwill and Intangible Asset Fair Value Impairment Valuation
Lender & Private Equity Due Diligence / Portfolio Valuations
Exit, Succession, Wealth and Estate Planning
Valumetric Modeling and Template Development
View Tony Wayne's Consulting Profile.
• Tony Wayne's Curriculum Vitae
• Biography
• About Ironhorse LLC
• Forensic Valuation Services
• Litigation Support
• Bankruptcy Claims
• Tony Wayne in Acquisition International, August 2013
4/19/2016 · Economics
Straddling That Very Fine Mendoza-Daubert Line: Resisting The Temptation To Cut Corners Or Advocate
By: Tony Wayne
Thirty years ago, in the midst of an early-season slump, George Brett told reporters, "The first thing I look for in the Sunday papers is who is below the Mendoza line." Brett, who went on to hit .390 that year for the Kansas City Royals, was referring to Mario Mendoza, a light-hitting shortstop for the Seattle Mariners whose surname became synonymous with hitting futility.
3/15/2016 · Finance
When The Bank Wants You To Leave - How a Restructuring Partner Can Help You Stay
Two years ago, you finally closed the big merger deal you spent what seems like years working on. Perhaps, your business is tied to commercial real estate development, construction, or building materials. Just when you were ready to start that big ramp up, the bottom fell out.
2/26/2016 · Damages
Valuing a Dream-Lost Profits Damages for a Development Stage Start-Up
Executive Summary: Imagine the extraordinarily unusual challenge of valuing a going-concern start-up enterprise yet to make their first sale which was completely destroyed by a casualty loss and never-reopened. Further complicated by the inherent ambiguity, risk and complexity of the embryonic development stage industry in which they were attempting to operate and succeed.
1/20/2016 · Taxation
Making Deals in the Wild, Wild West: Going- Concern Enterprise Transactions in State Court Receivership Proceedings
In certain situations, the sale of an operating entity as a going concern in a receivership proceeding is a viable alternative to seeking relief under the Bankruptcy Code. Receivership going-concern sales may be especially appropriate in complex situations where enterprise value is declining, but the company is not hopelessly insolvent. This article briefly highlights those conditions, factors, situations and circumstances that may contribute to or impede a successful going-concern transaction within a court-supervised commercial receivership.
Forensic Accounting Expert Witnesses Keegan Linscott Associates
Keegan Linscott & Associates, PC
Christopher Linscott, CPA, CFE, CIRA
3443 N Campbell Avenue, Suite 115, Tucson, AZ 85719
Keegan Linscott & Associates, PC is a full-service accounting firm with more than 27 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.
KLA's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in-depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact-finding, discovery, settlement negotiations, trial support, and expert witness testimony.
The professionals at KLA have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.
Litigation Support Services:
Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
Evaluate the opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
Divorce litigation, including analysis of sole and separate property issues
Locate hidden assets
Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances
Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services.
Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now PricewaterhouseCoopers), and Peat Marwick (now KPMG). He has more than 30 years of experience in public accounting.
Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.
Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas'.
View Keegan Linscott & Associates' Consulting Profile.
• Christopher Linscott's Curriculum Vitae
• Eric Lee's Curriculum Vitae
Banking Expert Michael Richards
Michael F. Richards
21525 Norris Road
Manhattan MT 59741
phone: 406-282-6079 (Office) 406-581-8797 (Cell)
Michael F. Richards is a Banking Expert Witness and Consultant with more than 34 years of experience. His experience as a Founder, President, and Director of two De-Novo banks and the head of a work-out department for a regional bank give clients and attorneys a crucial behind-the-scene understanding of all aspects of banking.
Mr. Richards' experience in heading a work-out department provides a wealth of knowledge in litigation testimony from the perspective of a bank officer. He has extensive experience in Lending, Lender Liability, Banking Operations, Regulatory Oversight, Policies, Procedures, and Standards of Care in the Banking Practice. Mr. Richards' represents both Plaintiffs and Defendants. Over the past 11 years he has been retained in over 120 cases in 38 different states. He has testified at trials/arbitrations 14 times and had his deposition taken 30 times.
De Novo Start-ups / Fundraising
Banking Practices, Policies, and Procedures
Bank Officers' / Directors' Conduct, Actions, Negligence
Banking Operations
Power of Attorney (POA)
Credit Analysis
Bank Regulations / Law
Commercial and Real Estate Lending Practices
Consumer Lending Practices
Forensic Commercial Loans
Loan Participation and Documentation
Troubled Debt Restructuring Practices, Workouts, Forbearance
Collection Practices
Loan Commitment Issues
Loan Guarantee Issues
Bank Credit Administration and Credit Policy Issues, Customs and Practices
Bankruptcy, Fairness of Interest Rates "Cramdown"
• Michael Richards' Curriculum Vitae
• Michael Richards' Biography
2/8/2011 · Banking
Understanding the Problem Loan Process in Banking
By: Michael F. Richards
Successful discovery and depositions require an understanding of the problem loan process in banking.
Optimizing Your Use of Banking and Financial Institution Experts
Selecting the appropriate expert is a very important issue and there have been many articles written about the subject.
Intellectual Property Expert Witnesses Nevium Intellectual Property Consultants
Nevium Intellectual Property Consultants
Doug Bania, CLP, Founding Principal
Brian Buss, CFA, Founding Principal
See Multiple Addresses Below
CA USA
phone: San Diego 858-255-4361 Los Angeles 310-975-3145
Nevium's experts are trial-tested IP custom & practice damages experts who take a hands-on approach with all their IP litigation assignments. Whether you are in need of an expert to calculate economic damages as lost profits / unjust enrichment, give an opinion on specific business clauses in a license agreement or to leverage Internet and Social Media analytics to prove or disapprove infringement, Nevium has the experience and expertise.
Litigation Support:Nevium works closely with C-Level executives, in-house and outside counsel to implement the best possible business strategy that intertwines with the legal strategy. Nevium is part of the team early on in the litigation process assisting with discovery requests and deposition questions. Nevium's experience and expertise allows the managing attorney to focus on the legal issues knowing that Nevium is proactively taking care of the business side of the case. As experienced Intellectual Property Consultants, they have real-word, hands on IP management, monetization and valuation experience that plays out well in front of a judge and jury. Nevium professionals provide IP expert witness testimony related to economic damages in a range of lost profits, unjust enrichment, relief from royalty, reasonable royalty, relief from pay per click, corrective advertising and IP valuation. They author reports and provide testimony for federal and state court claims, arbitration, and mediation related to false endorsement, defamation, infringement and unfair competition.
Litigation Expertise
Trademark Damages
Copyright Damages
Patent Damages
Publicity Rights Damages
Defamation Damages
Internet and Social Media Damages
Areas of Analyses Expertise
Relief from Royalty
Reasonable Royalty
Unjust Enrichment
Relief from Pay Per Click
Corrective Advertising
Past Law Firm Clients
Akin Gump Strauss Hauer & Feld
Gordon & Rees
Higgs Fletcher & Mack
Latham & Watkins
Pillsbury Winthrop Shaw Pittman
Dorsey & Whitney
Greenberg Traurig
Husch Blackwell
McGuireWoods
Winston & Strawn
Doug Bania is a founding principal of Nevium Intellectual Property Consultants. Nevium is an intellectual property consulting firm specializing in developing IP strategies, IP valuation and monetization of IP as well as providing expert testimony related to IP damages and licensing customs and practices. He has been the named expert for over 75 cases, deposed 20 times and has provided trial testimony 5 times.
Mr. Bania is a Certified Licensing Professional (CLP), a Google Analytics Certified Individual (GAIQ) and is a past committee member (2016 - 2019) for the International Trademark Association (INTA) Internet Committee and the ICANN Compliance and Domain Name Industry Subcommittee, a current member of the INTA Right of Publicity Committee and the American Bar Association (ABA), Copyright & Social Media Committee.
Mr. Bania specializes in analyses for copyright, trade dress, trade secrets and trademark infringement, publicity rights, social media and Internet infringement, defamation, marketing strategy analyses, royalty rate determinations and other intangible assets. Mr. Bania also provides valuation and monetization strategies for trademarks, trade secrets, publicity rights, domain names, Internet and social media assets, brands, copyrights and other intangible assets for financial reporting, bankruptcy and transactional due diligence.
Brian Buss, CFA, Founding Principal, is a Chartered Financial Analyst with over two decades of experience providing intellectual property and business valuation, expert testimony and transaction advisory. Mr. Buss provide solutions for IP owners, attorneys and licensees both in the United States and overseas. He has a bachelor's degree in Biology and Economics from Claremont McKenna College and completed the Executive MBA program at San Diego State University.
An expert in valuation and economic damages calculations, Mr. Buss has valued copyrights, brands, patents and business interests across a wide range of industries from apparel companies to airports and from technology start-ups to global consumer products companies. Often engaged to analyze unique and proprietary assets and their economic impact and contribution to financial results, he works closely with clients and counsel to develop thorough yet clear and understandable analyses.
415 Laurel Street, Suite 341
Email: info@nevium.com Los Angeles Office
Email: info@nevium.com
View Nevium's Consulting Profile.
• Doug Bania's Curriculum Vitae
• Brian Buss's Curriculum Vitae
• More About Brian Buss
• Intellectual Property Expert Witnesses
• Nevium Blog
• Doug Bania's LinkedIn Profile
• Brian Buss's LinkedIn Profile
10/24/2017 · Branding - Brand Management
Brand Valuations: Identifying the Opportunities and Challenges
By: Brian Buss
Based on our knowledge of and ability to analyze and value businesses, valuation professionals are uniquely positioned to provide valuable information to business owners and managers regarding the financial value of their brand assets. In other words, how a company's brand assets are contributing to the company's overall financial performance. This "Special Issue" of The Value Examiner is intended to kick-start the discussion on brand valuation by identifying the opportunities and challenges in completing brand valuation assignments for our clients.
Using Internet Analytic Tools for Valuation and Damages Calculations in Internet IP Infringement and Defamation Cases
By: Doug Bania and Brian Buss
Use of the Internet and social media has become an increasingly essential element of conducting business in the United States and globally, which in turn raises new issues for calculating damages and performing valuations. With almost every business now using the Internet and social media to conduct business, cases of Internet IP infringement, IP misuse, and defamation have increased and evolved. Before the rise of these new media, cases of infringement and defamation typically occurred in print or on television and were visually obvious.
12/9/2015 · Intellectual Property
Apportioning Copyright Damages: The Case of 'Blurred Lines'
By: Doug Bania
Most of the existing literature on copyright infringement is concerned with the valuation of intellectual property rather than the apportionment of the value that is directly attributable to the intellectual property asset at issue. Further, few of the currently proposed IP valuation methods and little of the literature addressing the determination of damages appears directly applicable to the case of copyright in the context of artistic productions. Within the creative arts, recorded music offers a particularly complex and interesting case within which to explore this issue, as different portions of the relevant copyright to the recorded song may be held by different persons.
Banking Expert Witness Vaughn Pearson
Pearson & Associates
Vaughn C. Pearson
Banking / Financial Services Expert
16428 Fallkirk Dr
Commercial Credit Underwriting
Real Estate Financing
Loan Workouts
Regulatory Response
Credit Review and Examination
Consent Orders
Breach of Good Faith
Wrongful Defaults
Control and Interference
Duress and Coercion.
• Vaughn Pearson's Curriculum Vitae
• Sample Cases
• Clients
• Risk Management Seminars
Forensic Accounting Expert Witness EJ Janik
Ryan Fraud and Forensic Recovery, LLC
EJ Janik, CPA, CFF, CFE
Three Galleria Tower
13155 Noel Road, Suite 100
Dallas TX 75240-5090
EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 37 years of professional experience. He specializes in financial audits, compilations and reviews, consulting for commercial litigation, antitrust matters, engineering and construction matters, real estate, and bankruptcy / business reorganizations matters. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants.
Mr. Janik has provided over 150 financial audits and consulted in over 685 business disputes. He has provided expert testimony in over 80 matters including trial testimony in 48 trials or hearings in 8 states. Mr. Janik's accounting services include Damages/Lost Profit analysis, Forensic Accounting, Fraud Investigations, Fact Finding, Financial Analysis, and Expert Witness Testimony when necessary.
Litigation Experience:
Antitrust/Pricing Issues
Bankruptcy Analysis
Construction Claims
Cost Determinations
Damage Analysis/Critiques
Debt & Capital Analyses
Fraud Investigation/Analysis
Waste/Remediation
Royalties, Commissions, Income
Solvency
Superfund/Environmental Claims
Mr. Janik is also uniquely qualified to measure construction claims and damages. With over 11 years of construction experience, he has accumulated over 13,000 Engineering and Construction (E&C) auditing hours, 10,000 E&C consulting hours, and 15,000 E&C supervised hours.
Construction Claims Services include:
Change Orders
Defective Plans
Differing Site and Concealed Conditions
Direct Costs
Evaluating Claims
Indirect Costs
Payroll Fringe Burdens
Pre-Qualification Filings
Superfund / Hazardous Waste Sites
Other Construction Issues
View EJ Janik's Consulting Profile.
*Ryan Fraud and Forensic Recovery, LLC is not a CPA firm.
• EJ Janik's Curriculum Vitae
• Client List
• Construction Client List
The Business of Health - The Role of...
by Robert Ohsfeldt, John Schneider
The Law of Medical Liability in a...
by Marcia Mobilia Boumil, Clifford E. Elias
Black Hole Tariffs and Endogenous...
by Stephen P. Magee, PhD, et al


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What's the Best FAANG Stock to Buy Right Now?
And the winner is? Alphabet, which has more than $100 billion in cash, 20% annual sales growth and trades at 25 times this year's earnings.
Bret Kenwell
While FAANG stocks were under pressure throughout October, Apple (AAPL - Get Report) was helping to keep the market afloat.
Although just one company, its $1 trillion market cap acts as a significant weight in the S&P 500 and Nasdaq indices. So as the waters began to get choppy, many investors were able to hide out in what they believed was one of the safest vessels still around.
Then the company reported earnings, and that safety line keeping the boat near the docks disconnected and out wandered Apple into the violent and volatile sea with the rest of FAANG.
Down more than $50 from its highs just last month, Apple is now in bear market territory. It joins Facebook (FB - Get Report) , Amazon (AMZN - Get Report) and Netflix (NFLX - Get Report) in that infamous territory. However, with Wednesday's rally, Alphabet (GOOGL - Get Report) is out of its bear market, defined by a decline of 20% or more from the highs.
While it may not maintain that status for long, it's an encouraging sign for investors looking for any sort of hope in this market. It also begs the question, is Alphabet the best FAANG stock to buy?
Apple, Amazon, Alphabet and Facebook are holdings in Jim Cramer's Action Alerts PLUS member club. Want to be alerted before Jim Cramer buys or sells AAPL, AMZN, GOOGL or FB? Learn more now.
A Closer Look at Alphabet Stock
Current estimates call for full-year earnings and revenue growth of ~30% and 23%, respectively. That's pretty impressive growth rates for a company sporting a market cap north of $725 billion. While those expectations for 2019 slow to 12.5% earnings and 19.5% revenue growth, we still have to appreciate the rate in which Alphabet continues to grow its sales.
We also have to appreciate its assets.
Google.com and YouTube.com are the top two most popular websites in the world, while Alphabet has successfully rolled out new business segments. For instance, its autonomous driving unit, Waymo, has fetched long-term valuations in excess of $150 billion from analysts. Its cloud unit has quickly become one of the largest in the market and exhibiting impressive growth rates. As Alphabet continues to make innovations in smart home products, smartphones, mobile search, cloud, autonomous driving, artificial intelligence and online video, its assets become more and more valuable.
It's important for technology companies to build on their legacy businesses, in order to fuel revenue growth. As they become more efficient over time, they can become more profitable, but Wall Street will continue to care about sales growth, nonetheless.
Thankfully for Alphabet, we're not talking about a profit-less, debt-ridden overvalued entity. In fact, the company is quite profitable and trades at a relatively healthy 25 times this year's earnings. That may not seem all that reasonable to some investors, but for a blue-chip technology stock with 20% annual sales growth, I find it reasonable for long-term investors.
Further, while Alphabet may not have the balance sheet and cash flow power of Apple, it's no chump on its own. Alphabet has more than $106 billion in cash and short-term investments on its balance sheet, with just $3.9 billion in long-term debt.
Below $1,000 per share and the stock, technically speaking, may be in some trouble. But if that level holds, buyers won't regret nibbling some Alphabet stock on this decline.
Want to Buy $1 Worth of Stock for 90 Cents or Less? You can with certain so-called "closed-end" mutual funds - an often overlooked investment class. Click here to register for a free online video in which TheStreet's retirement expert Robert Powell and an all-star panel tell you all you need to know.
This article is commentary by an independent contributor. At the time of publication, the author had no positions in the stocks mentioned.
InvestingStocksTechnical AnalysisTrading

redpajama_set_name: RedPajamaCommonCrawl


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The Pious Undead of Medieval Europe
Bishop Thietmar of Merseburg's eight-volume history contained stories of the living dead—and, he believed, proof of the Christian resurrection.
By: Livia Gershon
Stories about the undead can take on a variety of meanings: They offer ways of thinking about the plague or about consumerism; or warnings about dangerous science; or thought experiments about human nature. As the historian Nancy Mandeville Caciola writes, for at least one medieval European bishop, they were proof of the Christian resurrection.
Between 1013 and 1018, Bishop Thietmar of Merseburg wrote an eight-volume history glorifying the expansion of the German Christian Ottonian realm into pagan, Slavic lands. Among these writings were several stories of the living dead.
Eventually, the dead haul the priest to the altar and incinerate his body "down to a fine ash."
The first of these stories took place in the town of Walsleben, which had recently been rebuilt after a devastating massacre. Thietmar describes the town's priest arriving at the church cemetery to perform a ceremony at dawn only to find "a great multitude" of the dead. They were making offerings to a dead priest, who was standing at the sanctuary doors.
"One of them, a woman whom he knew well and who had died recently, asked him what he was doing there," Thietmar writes. "After he told her why he had come, she returned that everything had already been taken care of by them; and also that he did not have long to live. He reported this to his neighbors, and it turned out to be true."
Bishop Thietmar of Merseburg via via Picryl
A spooky story, but not as horrifying as another of the bishop's tales, in which a priest is ordered to guard a church in which dead people make offerings and sing at night. Eventually, the dead haul the priest to the altar and incinerate his body "down to a fine ash."
These stories, featuring devout yet murderous zombies who rise from their grave without waiting for the second coming of Christ, bears little resemblance to any Catholic doctrine. Yet Thietmar insisted that he told the story "so that no one who is faithful to Christ may doubt the future Resurrection of the dead but may proceed to the joy of blessed immortality zealously."
Caciola writes that it's not surprising that these stories come from the Mereseburg area, where many people practiced traditional Slavic ancestor worship. She argues that either Thietmar or whoever he got his spooky stories from was harnessing pagan ideas about life and death to the Christian idea of bodily resurrection.
For people along the physical frontier where Christianity met paganism, various supernatural logics mixed in surprising ways. Caciola suggests that "the majority of medieval people who believed that they had had direct experience of the supernatural realm, did so in intimate confrontation with dead human beings, rather than through encounter with a transcendent Deity."
She writes that this particular case was one example of a phenomenon that occurred all over medieval Europe (and, later, across the world, wherever Catholics colonized people of other religions). "The Catholic Church, for all its careful policing of dogma, was unusually tolerant off a wide spectrum of ideas about death and afterlife," she writes. "It is striking that stories of ghosts and revenants, for example, while not quite orthodox, never were declared heretical either."
folklorereligionPreternature: Critical and Historical Studies on the Preternatural
Revenants, Resurrection, and Burnt Sacrifice
By: Nancy Mandeville Caciola
Preternature: Critical and Historical Studies on the Preternatural, Vol. 3, No. 2 (2014), pp. 311-338
Penn State University Press
The French King Who Believed He Was Made of Glass
King Charles VI of France was the most exalted representative of a rash of "Glass Men," who appeared throughout Europe between the 15th and 17th centuries.
Percy Shelley: Trendsetting Vegetarian
The poet adopted a "Pythagorean" diet, which eliminated meat, and wrote that vegetarians would "no longer pine under the lethargy of ennui."
Why do we celebrate on the 1st of January? Do financial incentives help you stick to resolutions? And other burning questions.
Our Most Popular Stories of 2021
This year, readers were into peanut butter and jelly, semi-conductors, bayonets, Victorian knitting manuals, plus the hard-working dogs of Medieval Europe.


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Haunted theater at The Gables this October
October 1, 2016 @ 10:00 am - October 31, 2016 @ 10:30 pm
Tickets Starting at: $15
« Fitz Henry Lane on Foot and Online
Mahi Lighthouse and Foliage Cruise »
For those who like a little fact with their fright, a little history with their hi-jinx, head for The House of the Seven Gables in October where truth is always stranger than fiction. On select weekend nights, two original theatrical events are staged in The House of the Seven Gables and the Nathaniel Hawthorne Birthplace. Each performance lasts 35 minutes and they begin every 5 or 10 minutes between 8 and 10:30 p.m. (7 and 9 p.m. on October 31). Tickets for individual shows or combination tickets for both performances are available. During the day, tours tip gently toward the dark side as visitors brave the Secret Staircase and marvel at a way of life long since passed. Daytime hours at The Gables are 10 a.m. to 7 p.m.
Legacy of the Hanging Judge
In 1692 the Salem Witch Trials wrought havoc on a small New England community. "Legacy of the Hanging Judge" replays the events in the words of those who lived through the harrowing times —and those who did not fare as well. The performances take place in Nathaniel Hawthorne's birth house. Prepare to be interrogated by magistrate John Hathorne, Nathaniel Hawthorne's great-great grandfather, infamous for his role in the condemnation and deaths of accused witches. Encounter the tormented, the accused and their accusers in this interactive theatrical experience. Beware. You may find yourself accused of "writing in the devil's book!"
October 7, 8, 9, 14, 15, 21, 22, 28, and 29 from 8 to 10:30 p.m.
October 31 from 7 to 9 p.m.
Performances begin every ten minutes in The Nathaniel Hawthorne birth house and last approximately 35 minutes. Last performance begins at closing. Advance ticket purchase highly recommended. Visit 7gables.org for information and tickets.
Spirits of the Gables
Guilt! Greed! Revenge! Step into the world of Nathaniel Hawthorne's "House of the Seven Gables." Watch as his troubled characters haunt the mansion's halls, entangled in a family curse. Matthew Maule condemns Colonel Pyncheon with words that become his fate — "God will give you blood to drink!" Creep through The Gables at your own risk, for as long as there is a Pyncheon descendant inside, legend has it, only darkness and death will fill its walls.
Performances begin every five minutes in The House of the Seven Gables and last approximately 35 minutes. Last performance begins at closing. Advance ticket purchase highly recommended. Visit 7gables.org for information and tickets
Tickets for each of the plays is $15 or $28 for a combination ticket. The combination ticket is available for any two performances on the same evening. Advance ticket purchase highly recommended. Visit 7gables.org for information and tickets.
October hours at The Gables
Daily from 10 a.m. to 7 p.m. Please check www.7gables.com to confirm hours.
115 Derby St.
Salem MA 01970
www.7gables.org
Visit New England's oldest timber-framed mansion built in 1668. Discover the surprises in The House of the Seven Gables including colorful Georgian interiors and a climb up the secret staircase. Admission also includes guided tours through The Gables, a visit to The Hawthorne House, birthplace of Nathaniel Hawthorne, author of "The House of the Seven Gables," a stroll through The Gables' beautiful seaside gardens, and a visit to the unique 1655 Museum Store. Some parking available.
October 1, 2016 @ 10:00 am
Annual Event, Arts, Halloween, Historical
http://www.7gables.org


(1) "Claimant" means a party seeking relief, including a plaintiff, counterclaimant, or cross-claimant.
(2) "Products liability action" means any action against a manufacturer or seller for recovery of damages arising out of personal injury, death, or property damage allegedly caused by a defective product whether the action is based in strict tort liability, strict products liability, negligence, misrepresentation, breach of express or implied warranty, or any other theory or combination of theories.
(3) "Seller" means a person who is engaged in the business of distributing or otherwise placing, for any commercial purpose, in the stream of commerce for use or consumption a product or any component part thereof.
(4) "Manufacturer" means a person who is a designer, formulator, constructor, rebuilder, fabricator, producer, compounder, processor, or assembler of any product or any component part thereof and who places the product or any component part thereof in the stream of commerce.


Public Remarks: One of the best locations on the golf course, large covered semi-private rear patio w/golf cart garage. 2 living areas divided by a faux fireplace, curb appeal & total package must see. Ample storage throughout home & garage.


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On PC, Battlefield 2042 players are back in Battlefield V
For several days, Battlefield V has been gaining traction on PC. Players are more into the 2018 opus, and prefer it over the franchise's latest title.
Battlefield 2042 He did not have a launch that could be considered successful. Even if the game Far from being missed, it must be said that his release is similar many insects, After a complex development, the computer will pay the expenses, with ddisastrous notes from the community.
After losing too team members, the game is nonetheless considered a possible instigator of EA's Extended Universe. Except… the number of players is not good on PC, And servers struggle to stay above the 15,000-player average 2 weeks ago.
Even worse, on Christmas Day, Number of Players Battlefield V It far exceeded those of his successor. back there 25,000 fighters against 19,000 in the other camp. The balance of power since then appears to be out of balance on the battlefield. According to the site SteamchartsAnd BF5 servers know all players from the top to 20,000+ players.
We won't talk about it The beginning of the end for BF2042, but fans of the franchise seem to have a sense of nostalgia which should help a lot with the issues the game is facing.
Request the game
See also The first hotel in space from 2027?
COVID-19: WHO expects 'significant number' of hospitalizations, even if Omicron turns out to be less serious
What restrictions are placed on our neighbors to deal with the pandemic?


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Federal Legislation Introduced to Curtail Fraternity Hazing
Two more young men were killed in fraternity hazing incidents in the United States in March 2021. These deaths are among a growing number of college students who've lost their lives or been seriously injured as the result of hazing incidents associated with fraternities, sororities, and other organizations on campuses across the United States.
Four separate types of entities in the United States have taken steps allegedly designed to bring an end to dangerous fraternity hazing and hazing associated with other groups of organizations. These are:
State governments have passed laws designed to stop fraternity hazing
Local units of government in college and university towns have enacted ordinances to end fraternity hazing
Colleges and universities have enacted sweeping rules to end fraternity hazing
International, nation, and chapter-level fraternities have enacted rules to stop hazing
Despite what on the surface appears to be a concerted effort, hazing continues. Young people continue to be injured. Young people continue to die.
The most recent fraternity hazing deaths involved two young men. Stone Foltz was killed as the result of fraternity hazing Bowling Green State University. At about the same time, Collin Wiant died in a hazing incident at Ohio University.
U.S. Senator Sherrod Brown from Ohio Introduces Anti-Hazing Bill
With the two most recent fraternity hazing deaths happening in U.S. Senator Sherrod Brown's home state of Ohio, he has taken the initiative to introduce a bill to curtail the so-called "rite of initiation" across the country.
Senator Brown maintains that one of the reasons hazing simply doesn't seem to end is because there is only limited reporting of what occurred when it happens. Pursuant to Brown's legislation, a hazing incident would be required to be included in a college's yearly crime report. Details of an incident would then be more readily available to prospective students and their parents, permitting them the ability to make informed decisions about pledging a particular fraternity. The mandate would be applicable to sororities and other student organizations cited for a hazing incident.
In bringing forth his anti-hazing legislation, Senator Brown stated that "this isn't a rite of passage. It's not fun and games in any way. It's not something everyone does or everyone needs to do in schools. It's dangerous. It threatens the health and safety and lives of far too many students."
Collin Wiant's Mother Speaks Out in Support of Federal Legislation
The mother of one of the two young men killed as the result of fraternity hazing in March, Kathleen Wiant, has spoken out forcefully in favor of the proposed federal law. She explained that if Senator Brown's bill had been law when her son Collin was considering pledging a particularly fraternity, they would have known that the fraternity in question previously was suspended for hazing. Moreover, a prior pledge was hospitalized as the result of hazing-related head wound.
Kathleen Wiant has shared what she learned her son endured during the final weeks of his life as a result of fraternity hazing. According to Wiant, Collin was subjected to being belted, beaten, waterboarded, and forced to ingest drugs.
If you've been injured as the result of fraternity hazing, or if you're a parent who has lost a son or daughter to some type of hazing at the university or even high school level, the legal team at The Doan Law Firm is here for you. You can connect with a Doan Law Firm fraternity hazing lawyer by calling us at (800) 349-0000 any time of the day or night. Our phone lines are staffed 365 days a year, including all major holidays.
A nationwide law firm, we can schedule an initial consultation with you at any one of our 40 offices located from coast to coast. We can also meet with you at your home or any location convenient for you. We can also schedule a virtual appointment with a fraternity hazing lawyer online. There is never a charge for an initial consultation for a fraternity hazing lawyer.
The Doan Law Firm makes an important attorney fee guarantee to you. Our firm will never charge an attorney fee unless we win your case for you. Our legal team will fight tirelessly on your behalf.
46 University of New Hampshire Fraternity Members Charged with Hazing Crimes Jun 11
46 members of the University of New Hampshire Sigma Alpha Epsilon fraternity are being sought for arrest by law enforcement ...
Military University Hazing Includes Waterboarding and Branding Apr 22
An investigation has commenced into sports team hazing allegations involving the women's rugby team at Norwich University. Norwich ...
LSU Fraternity Hazing Suspension: Frat Member Kidnapped and Assaulted Apr 12
Louisiana State University has suspended the Sigma Alpha Epsilon (SAE) fraternity after an investigation into allegations of ...


Twilight Sparkle uses the spell that created Flutterbat to turn them all into vampire ponies in control of their actions. As they take the battle to the living apples, Fluttershy combats herself for dominance of her body and to help her friends. The plan seems to work, until the apples all form up onto Bad Apple to become a giant Spike.
GRADE: A. A fun conclusion to the story begun last issue. Thom Zahler made excellent use of Fluttershy's transformation as a driving force in the plot and answered what the others would look like as one in the process. Although, probably the best use of that particular devise was Andy Price's cover, which depicts the Mane Six as various vampires throughout pop culture. With the excellent artwork of Tony Fleecs and Heather Breckel to back it up, the only negative of the story is that the ending was pretty much telegraphed upon the introduction of Good Apple last issue. But, it was still a fun, enjoyable romp, and one of the best Ponies stories in the comic since its inception.
This issue came with 4 covers, seen below. What did you think of this issue? Let us know in the comments or on our Facebook page.


Another lawsuit for Facebook. Facebook has been sued for $1 billion after claims that it provided a platform for Hamas, a terrorist organization.
QWERTY. A recent court ruling has made it a federal crime to share passwords under the Computer Fraud and and Abuse Act, causing many to debate whether password sharing on Netflix and other subscription services is now illegal.
Touchdown. You may be seeing more sports related content on Snapchat, because the NFL has been hiring a team for a new Snapchat Discover channel.
Material or not? The SEC is investigating Tesla over its response to the fatal autopilot crash in May.
High gear. GM and Lyft are expanding their short-term rental program, Express Drive, into California and Colorado.
Feature presentation. AMC is now the largest movie theater operator in the world after acquiring Europe's Odeon & UCI Cinemas Group.
The big picture. Twitter has increased its maximum GIF size to 15MB on the web, but the 5MB mobile limit remains.
Happy baristas. Starbucks will give all of its U.S. employees a raise this fall.


His biggest challenge was to beat Bonanza on NBC. Airing against it was The Garry Moore Show, which never really got any traction. CBS Chairman/CEO William S. Paley directed him to remove the Moore Show and do something else. As the story goes, Dann calls the William Morris Agency and what did they offer him? The Smothers Brothers!
While the show would be rather tame on network television today, that was not the case in 1967. The show was a hit on CBS but their material worried the CBS Standards & Practices department and as a result, there were problems getting material cleared by the network. Keep in mind that this occurred during the Vietnam War which was unpopular, and also in an presidential election year: 1968. From the time CBS cancelled the show and until their last airing in June 1969, the show's ratings remained huge to the finish.
Dann is also credited for his expertise in programming scheduling, specifically "hammocking" and "tent-pole" programming, which is still used today as a way to schedule a weaker show before or after a very strong show. Dann did this early on with a show called "December Bride" which was scheduled around I Love Lucy. But once I Love Lucy ended in 1957 in original episodes, December Bride's ratings plummeted.
In 1970, CBS Network President Robert Wood hired programming executive Fred Silverman who replaced Dann. Silverman took the network in a different direction, cancelled all of the rural comedies, and replaced them with shows like All In The Family. Dann then spent part of his career at the Children's Television Workshop.
Today, Kelly Kahl is President of CBS Entertainment, a longtime TV programming executive with Lorimar, Warner Brothers and CBS. Noriko Kelley is the Executive Vice President Of Programming, Planning, and Scheduling for the CBS Television Network.
Dann passed away on May 27, 2016.
Enjoy today clip with the late Mike Dann. What a great network programming executive.


text:
Q: Nginx Config: one Server name and two Applications Sorry, this question may have already being answered, but I can't find the answer that will help me.
My situation is like this.  We have a interal server, say called "helper.local.company"  We currently use it to run a Rails Application.  To get there a user just types "helper.local.company/ror_app1_route"
I would like to now install another app on to the server and then alloy the users to only type helper.local.company/ror_app2_route to get to the new app.
my current nginx conf file looks like this:
server {
  listen       80      default_server;
  server_name helper.local.company;

  root /var/www/apps/ror_app1/current/public;

  passenger_enabled on;
  rack_env production;
}

What would I need to change or add inorder to allow the two rails apps to work with out having to use sub-domains?
Thanks

A: what keyword you need is 'passenger_base_uri'
reference from:http://www.modrails.com/documentation/Users%20guide%20Nginx.html#deploying_rails_to_sub_uri
The following is a simple example
Suppose that you already have a server virtual host entry:
    http {
    ...
server {
    listen 80;
    server_name www.phusion.nl;
    root /websites/phusion;
    }
...

}

And you want your Ruby on Rails application to be accessible from the URL http://www.phusion.nl/rails.
To do this, make a symlink in the virtual host's document root, and have it point to your Ruby on Rails application's public folder. For example:
ln -s /webapps/mycook/public /websites/phusion/rails

Next, set passenger_enabled on and add a passenger_base_uri option to the server block:
http {
...

server {
    listen 80;
    server_name www.phusion.nl;
    root /websites/phusion;
    passenger_enabled on;        # <--- These lines have
    passenger_base_uri /rails;   # <--- been added.
    }
...
}

Then restart Nginx. The application has now been deployed.
You can deploy multiple Rails applications under a virtual host, by specifying passenger_base_uri multiple times. For example:
server {
...
passenger_base_uri /app1;
passenger_base_uri /app2;
passenger_base_uri /app3;
}

redpajama_set_name: RedPajamaStackExchange


As you'd expect with a vehicle that starts around $165,000, the Bentley Bentayga makes a whole lot of power. And if the base model's 542-hp V-8 isn't enough for you, Bentley will gladly sell you one with a 600-hp W-12. In our testing, that was enough to launch the Bentayga from 0-60 mph in 3.5 seconds, making it quicker than an Aston Martin DB11. And from the sound of it, there's a good chance Bentley's working on a new version that will be even quicker.
According to Autocar, Bentley plans to introduce a Speed version of the Bentayga later this year. The report says to expect the Bentayga Speed's W-12 to make about 650 hp. That's said to be enough to give it a top speed of 190 mph and knock a tenth or two off its 0-60 mph time. Chassis upgrades should improve cornering, but don't expect the Speed to lose much weight. As the top-of-the-line Bentayga, it should be even more luxurious than the W-12.
Of course, more power and luxury come at a cost. Autocar believes the Bentayga Speed will cost about £20,000 more than the £165,000 Bentley charges for the current top-trim SUV in the U.K. At current exchange rates, that works out to about $238,000. But if you apply that 12-percent price bump to the U.S.-spec Bentayga W-12's $229,100 base price, it works out to about $257,000.
For now, the Bentayga Speed still hasn't been officially announced. But if Autocar is correct that it will go on sale this year, expect it to be revealed soon, perhaps as early as the Geneva motor show in March.


Blocking False Followers on Instagram Is Now Easy!
Instagram is an open platform where millions of people share their photos and videos globally. Similar to Facebook and Twitter who creates an Instagram account has a profile and news feed. Other people who follow you or are added to your friend list can see your posts and content you share. Just like any other social media platform, you can interact with other Instagram users by following them, being followed by them, you can also do commenting, liking, tagging and messaging.
Instagram offers great opportunities for users from creators to marketers, and artists to entrepreneurs as they can reach their targeted group easily. But with such a big advantage, there is a hurting truth that among millions of Instagram users, 40% of users are fake/fraudsters/spammers/ who just have a target to steal the innocents' data and confidential information. Around 30% – 40% of people activate Instagram account only to use genuine users' details for their own benefits.
These fraudsters and fake users introduce themselves as genuine users and work hard to build a trustworthy relationship with legitimate users. Once they achieve their goal, they start using genuine users' information for multiple activities like hacking accounts, stealing money, tarnishing others' reputation and more.
As a legitimate user of Instagram, it is important to know each and every feature and function of the platform. Anytime you feel that you have fake followers on Instagram who can harm your reputation or tarnish your account, keep your mind relaxed and block them with quick steps. Yes, Instagram allows you to block or remove followers or the person you are not interested in showing your posts. It helps you to protect your account and identity from the fake followers.
Note:- When you block someone on Instagram, then, your posts and profile will not appear on their news feeds -they will not be able to see your any post/ shares/ bio/ even a profile picture in future.
So, whenever you want to block your follower on Instagram, follow the quick steps and get rid of annoying and fake followers.
2. Tap on the three dots on the right side of the screen.
3. Now, a popup menu will open your screen, find the block option.
4. Afterward, click on the block option. A confirmation window will open on your screen to confirm if you really want to block the user and if yes tap on the "Block" option. You have done!
All these steps mentioned above can help you to block someone on Instagram easily. Once you blocked someone on Instagram, then the person will just remain as a number in your followers' list.
For example, if you have 10 followers among which you blocked the one follower, the visitors on your profile will see 10 followers.
Protecting yourself from fraudsters and spammers on social media platforms is essential. Using social media sites -Facebook, Twitter, and Instagram for building social networking are great only if you access the sites with privacy measures they offer. Every social networking platform has their community standard to secure users data and identification from phony people. While accessing any platform, anytime, you find someone violating the site's Terms and Conditions, report the person immediately. This will not only secure you from the loss but will also protect other users from any harm.


text:
Home News by type Awards Vote now for Cornish Gems
A leading luxury holiday lettings company in Cornwall has been nominated for an internationally-recognised travel industry award.
Cornish Gems, which manages a portfolio of 180 of Cornwall's finest holiday homes, is a nominee for the Best UK Holiday Cottage Company in the 2019 British Travel Awards (BTAs). The winner will be determined by the public who have until September 30 to vote.
Gems won Silver at the BTAs three years ago and hopes to be successful again in 2019. The winners will be announced at the BTA Gala Awards Dinner in London on November 27.
Cornish Gems is a local business founded in 2007 by co-managing directors Julianne Shelton and Nadia Macer-Wright. With offices in St Ives and Truro, the company employs more than 100 people.
To support the BTAs campaign to encourage public voting, Cornish Gems has donated a £1,500 voucher towards a stay at one of its homes Tresladon, in Mawgan Porth. The prize joins over 20 other luxury holiday prizes including a Jaguar F-Type, in a prize draw which everyone voting in the BTAs will be entered into for a chance to win.
Commenting on the nomination, Shelton said: "We are immensely proud to have been nominated for the British Travel Awards again this year. Our team work incredibly hard to ensure the highest standards of accommodation for guests to enjoy whilst on holiday in our beautiful county."
To vote for Cornish Gems in the British Travel Awards, click here.
british travel awards
Cornish Gems
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