December 2014 archive

New Rules For Patent Royalties?

Royalty arrangements within patent licenses have long been constrained by an almost 50 year old Supreme Court decision in Brulotte v. Thys Co that prevents collection of royalties after a patent has expired. The Justices have now agreed to revisit the precedent set by that often-criticized ruling in a current case, Kimble v. Marvel Enterprises, …

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Whistleblower Protection Has Limits

The efforts to encourage and protect whistleblowers have been wide-reaching. However there are differences between the rewards and the protections based on the agency and laws involved. A recent case entitled Gary Vander Boegh v. EnergySolutions, Inc. demonstrated that not all protections are equal. Mr. Vander Boegh had previously engaged in a range of protected …

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Forty Under 40 Honored by the National Association of Certified Valuators and Analysts

Forty “rising stars” in the field of business valuation and forensic accounting were recently honored by The National Association of Certified Valuators and Analysts (“NACVA”). Following a nationwide examination of practitioners in the field, the NACVA named its “Forty Under 40” list of top, up-and-coming valuation experts. The honorees exemplified the founding principles of the NACVA, …

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A Fishy Application of the Sarbanes Oxley Act

The Supreme Court has been asked to decide the case of a commercial fisherman accused of harvesting fish too small to meet federal fishing guidelines.  The reason the highest court in the US will hear the case?  Federal prosecutors have applied provisions of the Sarbanes-Oxley Act in trying their case. The scope of such application is …

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Should The Elderly Be Paying More for Movie Tickets?

A recent article in Bloomberg BusinessWeek discussed how in contrast to past generations, American seniors currently make up one of the wealthiest segments of the US population. According to Bloomberg, a combination of strong saving habits (honed from having lived through the Great Depression) and advantageous timing (having come of working age just after WWII …

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