Category: Business & Commerce, Financial/Economic Preventing Corporate Fraud TASA ID: 321 Fraud can happen in a business of any size, but small businesses are often targets of fraud. According to the American Institute of Certified Public Accountants, small and midsize companies suffer more losses due to fraud than their larger counterparts. Experts estimate that companies lose 5% to 6% of their annual revenue to fraud, so every company should have a comprehensive fraud prevention program. Read more
Category: Business & Commerce, Financial/Economic What Is Your Firm Going to Be Worth in 10 Years? TASA ID: 4374 Perhaps the most rigorous way to calculate the value of a firm is by using discounted cash flow (DCF) analysis. When we use DCF analysis, we build a detailed forecast of the firm’s sales, costs and expenses, and long-term capital investments. We then use those forecasts to calculate the “free cash flow,” or the cash that will be available to the firm’s investors, over the life of the firm. Read more
Category: Environment Understanding the Impacts of Hydroelectric Power, Mining, and Other Land Use Activities that Alter Water Temperatures and the Resulting Thermal Effects on Coldwater Fishes Such as Salmon and Trout TASA ID: 537 Changes in water temperatures can affect coldwater fishes, such as salmon and trout (salmonids) (Rich, 2007, 2000, 1987), either detrimentally or beneficially, depending upon other environmental factors. Of all the life-stage requirements of temperature-intolerant fishes, such salmonids, water temperature is the most important, yet, commonly, the least understood. Read more
Category: Entertainment, Intellectual Property Unpublished Authors and The Battle Against Copyright Infringement TASA ID: 3919 Don’t all authors deserve copyright protection? Why do established production companies believe they can use and abuse the up-and-coming writer? Why do studios believe they can just mine the written word of someone who has not yet made a name for him or herself or enjoys the protection of top tier representation? Read more
Category: Business & Commerce, Entertainment Case Study: Guild Residual Calculations - Studio vs. Independent Film Models TASA ID: 3919 The Writers Guild of America (WGA), Screen Actors Guild (SAG), and the Director’s Guild of America (DGA) track the international box office, DVD, VOD, and television revenues of films around the world in order to assess the correct residual amounts for their members. The challenge facing the producer; however, is that the Guilds utilize the same accounting methods to assess royalties with independently financed films as they do the studio financed films, and; therefore, the producer can be overcharged dramatically on an indie film. Read more
