A closely held firm is not a smaller version of a large public firm, anymore than a child is a miniature adult. While realizing that like large corporations, value comes from a business's ability to generate future cash flows, Long and Bryant emphasize the differences between the two. The primary question is does a separate entity exist or is the business just an extension of its principal owner or manager? If yes, how does this business vary from a large publicly traded firm with market and not management control?
This book gets to the fundamental differences between the two and the adjustments made to correctly value. It avoids the traditional multiples of earnings or multiple of sales and other cookie-cutter approaches, to focus on the basic ability to create value. The book also avoids specifics in tax laws as they change and vary between countries. While providing a conceptual process, Valuing the Closely Held Firm provides numerous examples to lead the reader to understand the concepts.

Reuel Long's experiences as an MD in the emergency rooms of Flint, Michigan prepared him for only some of what he would see in a mobile army surgical hospital. Antiwar sentiment among the doctors in basic training at Fort Sam Houston set the tone for his tour as a general medical officer. In March 1971, the 27th MASH played a critical role treating survivors of the deadliest attack on any firebase during the Vietnam War. Long's vivid memoir recalls the casualties he cared for during the war, including one he crossed paths with 44 years later-who in his own words describes his rehabilitation from the loss of his legs and his protesting the war from a wheelchair. An addendum gives an insider's account of the U.S. military's initial failure to remedy a fatal design flaw in the M16 rifle, which caused an unknown number of American casualties.

A variety of theoretical approaches to the study of culture have emphasised the significance of the creation, maintenance, and the transgression of boundaries to identities - be they social, cultural, national or personal. The essays collected in this book, first published in 1997, explore the creation of identities in American culture through analysis of the boundaries within and across which American identity is negotiated. The dissemination of cultural identity and the creation of national identity through this process has had a crucial impact on the shape of social life in post-war American culture. The contributors to this volume offer a variety of perspectives on this richly complicated process.

A variety of theoretical approaches to the study of culture have emphasised the significance of the creation, maintenance, and the transgression of boundaries to identities - be they social, cultural, national or personal. The essays collected in this book, first published in 1997, explore the creation of identities in American culture through analysis of the boundaries within and across which American identity is negotiated. The dissemination of cultural identity and the creation of national identity through this process has had a crucial impact on the shape of social life in post-war American culture. The contributors to this volume offer a variety of perspectives on this richly complicated process.

As interest in competency-based education (CBE) continues to grow by leaps and bounds, the need for a practical resource to guide development of high-quality CBE programs led the authors to write this book. Until now, there has been no how-to manual that captures in one place a big picture view of CBE along with the down-to-earth means for building a CBE program. A variety of pressures are driving the growth in CBE, including the need for alternatives to the current model of higher education (with its dismal completion rates); the potential to better manage the iron triangle of costs, access, and quality; the need for graduates to be better prepared for the workforce; and the demands of adult learners for programs with the flexible time and personalized learning that CBE offers. Designed to help institutional leaders become more competent in designing, building, and scaling high-quality competency-based education (CBE) programs, this book provides context, guidelines, and process. The process is based on ten design elements that emerged from research funded by the Gates Foundation, and sponsored by AAC&U, ACE, EDUCAUSE, and the Competency-Based Education Network (C-BEN), with thought partners CAEL and Quality Matters. In short, the book will serve administrators, higher education leaders, faculty, staff, and others who have an interest in CBE by: Giving context to enable the audience to discover the importance of each design element and to help frame the CBE program (the "why"); Providing models, checklists, and considerations to determine the "what" component for each design element; Sharing outlines and templates for the design elements to enable institutions to build quality, relevant, and rigorous CBE programs (the "how").

As interest in competency-based education (CBE) continues to grow by leaps and bounds, the need for a practical resource to guide development of high-quality CBE programs led the authors to write this book. Until now, there has been no how-to manual that captures in one place a big picture view of CBE along with the down-to-earth means for building a CBE program. A variety of pressures are driving the growth in CBE, including the need for alternatives to the current model of higher education (with its dismal completion rates); the potential to better manage the iron triangle of costs, access, and quality; the need for graduates to be better prepared for the workforce; and the demands of adult learners for programs with the flexible time and personalized learning that CBE offers. Designed to help institutional leaders become more competent in designing, building, and scaling high-quality competency-based education (CBE) programs, this book provides context, guidelines, and process. The process is based on ten design elements that emerged from research funded by the Gates Foundation, and sponsored by AAC&U, ACE, EDUCAUSE, and the Competency-Based Education Network (C-BEN), with thought partners CAEL and Quality Matters. In short, the book will serve administrators, higher education leaders, faculty, staff, and others who have an interest in CBE by: Giving context to enable the audience to discover the importance of each design element and to help frame the CBE program (the "why"); Providing models, checklists, and considerations to determine the "what" component for each design element; Sharing outlines and templates for the design elements to enable institutions to build quality, relevant, and rigorous CBE programs (the "how").

Comprehensive in scope, yet concise and easy to manage, Principles and Practice of Pediatric Infectious Diseases, 6th Edition, by Drs. Sarah S. Long, Charles G. Prober, Marc Fischer, and new editor David Kimberlin, is your go-to resource for authoritative information on infectious diseases in children and adolescents. A veritable "who's who" of global authorities provides the practical knowledge you need to understand, diagnose, and manage almost any pediatric infectious disease you may encounter. Covers the latest aspects of the COVID-19 pandemic, including manifestations, diagnosis, management, and prevention of SARS-CoV-2 infection. Features an easy-access format with high-yield information boxes, highlighted key points, and an abundance of detailed illustrations and at-a-glance tables. Allows quick look-up by clinical presentation, pathogen, or type of host. Highlights expanding antimicrobial resistance patterns and new therapies for viral and fungal infections and resistant bacterial infections. Includes coverage of the latest vaccine products, recommendations, and effectiveness. Reviews emerging healthcare-associated infections, their management, control, and prevention. Contains a new chapter on Chorioamnionitis and Neonatal Consequences. Enhanced eBook version included with purchase. Your enhanced eBook allows you to access all of the text, figures, and references from the book on a variety of devices.