It is accepted practice that a dissenting stockholder is entitled to receive the intrinsic value of his share in a going concern. Additionally, while no one methodology represents the means by which to value what a stockholder is entitled to receive, it is clear that a liquidation value is not appropriate in most going concern valuations.

Fairness Opinions A fairness opinion, by definition, is a letter prepared by an experienced investment banker, or business appraiser, that states whether or not a transaction'from a financial point of view'is fair. The fairness opinion speaks to the ?fairness? of the financial terms of a transaction, as of a specific date, and given a set of assumptions.1 ?Fairness? in this context, parallels the notions of unbiased, impartial, and just. As denoted by the colloquial term ?fair play? or the business phrase ?an arm's length transaction,? a fairness opinion represents whether a deal is fair to shareholders, particularly a company's minority shareholders, all material matters and circumstances considered.

The College Classroom Assessment Compendium provides new and seasoned instructors with comprehensive strategies, perspectives, and solutions for the daily challenges and issues involved in student assessment. Composed of cross-referenced, research-based entries organized for effective and immediate access, this book provides systematic explanations of assessment policies and practices, including guidelines for classroom implementation. Situated beyond the techniques covered in most instructor training and preparation, these practical entries draw from a variety of disciplines and offer an invaluable reference for college instructors interested in developing coherent, reliable classroom assessment climates.

NATIONAL BESTSELLER • “A devastating exposé of colleges and local law enforcement.... A substantive deep dive into the morass of campus sex crimes, where the victim is too often treated like the accused.” —Entertainment Weekly Missoula, Montana, is a typical college town, home to a highly regarded state university whose beloved football team inspires a passionately loyal fan base. Between January 2008 and May 2012, hundreds of students reported sexual assaults to the local police. Few of the cases were properly handled by either the university or local authorities. In this, Missoula is also typical. In these pages, acclaimed journalist Jon Krakauer investigates a spate of campus rapes that occurred in Missoula over a four-year period. Taking the town as a case study for a crime that is sadly prevalent throughout the nation, Krakauer documents the experiences of five victims: their fear and self-doubt in the aftermath; the skepticism directed at them by police, prosecutors, and the public; their bravery in pushing forward and what it cost them. These stories cut through abstract ideological debate about acquaintance rape to demonstrate that it does not happen because women are sending mixed signals or seeking attention. They are victims of a terrible crime, deserving of fairness from our justice system. Rigorously researched, rendered in incisive prose, Missoula stands as an essential call to action.

Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining "value."

Matters of perceived fairness and justice run deep in the workplace. Workers are concerned about being treated fairly by their supervisors; managers generally are interested in treating their direct reports fairly; and everyone is concerned about what happens when these expectations are violated. This exciting new handbook covers the topic of organizational justice, defined as people's perceptions of fairness in organizations. The Handbook of Organizational Justice is designed to be a complete, current, and comprehensive reference chronicling the current state of the organizational justice literature. Tracing the development of ideas regarding organizational justice, this book: *introduces the topic of organizational justice from a historical perspective and presents fundamental issues regarding the nature of organizational justice; *examines the justice judgment process, specifically addressing basic psychological processes, such as the roles of control, self-interest, morality, and trust in the formation of justice judgments; *discusses the consequences of fair and unfair treatment in the workplace; *focuses on such key issues as promoting justice in the workplace in ways that help manage stress, and the underlying processes that account for the effectiveness of justice applications; *examines the generalizability of the interaction between process and outcomes and focuses on the notion of cross-cultural differences in justice effects; and *summarizes the state of the science of organizational justice and presents various issues for future research and theorizing. This Handbook is useful as a guide for professors and graduate students, primarily in the fields of management and psychology. It also is highly relevant to professionals in the fields of communication, sociology, legal studies, marketing, and human resources management.

2010 Honorable Mention, Silver Gavel Award, American Bar Association Uncovers the powerful and problematic practice of snitching to reveal disturbing truths about how American justice works Albert Burrell spent thirteen years on death row for a murder he did not commit. Atlanta police killed 92-year-old Kathryn Johnston during a misguided raid on her home. After being released by Chicago prosecutors, Darryl Moore—drug dealer, hit man, and rapist—returned home to rape an eleven-year-old girl. Such tragedies are consequences of snitching—police and prosecutors offering deals to criminal offenders in exchange for information. Although it is nearly invisible to the public, criminal snitching has invaded the American legal system in risky and sometimes shocking ways. Snitching is the first comprehensive analysis of this powerful and problematic practice, in which informant deals generate unreliable evidence, allow criminals to escape punishment, endanger the innocent, compromise the integrity of police work, and exacerbate tension between police and poor urban residents. Driven by dozens of real-life stories and debacles, the book exposes the social destruction that snitching can cause in high-crime African American neighborhoods, and how using criminal informants renders our entire penal process more secretive and less fair. Natapoff also uncovers the far-reaching legal, political, and cultural significance of snitching: from the war on drugs to hip hop music, from the FBI’s mishandling of its murderous mafia informants to the new surge in white collar and terrorism informing. She explains how existing law functions and proposes new reforms. By delving into the secretive world of criminal informants, Snitching reveals deep and often disturbing truths about the way American justice really works.