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// create the document var myXMLDoc = documentimplementationcreateDocument("","myDoc",null); // attach a "load" event listener myXMLDocaddEventListener("load",docLoaded,false); // now load the document myXMLDocload("myxmldocxml"); function docLoaded(evt) { // do whatever processing is required alert(docdocumentElementnodeName); }

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When discussing Fair Market Value, it is important to understand the definition of earnings For small business sales, discretionary earnings are the relevant measure of earnings Dis-



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In this example, we ll take what you ve learned so far in this chapter and put it to use in a simple but practical application You ll develop a web page for a fictional restaurant, Joe s Caf , that displays the restaurant s menu and provides a variety of functions for the user The web page visitor can view menu items from which to order and select items from the menu to find out what a hypothetical order would cost In addition, the user can highlight items that are suitable for vegetarians





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on PCHelp, including the following: M Delete the NeverShowExt Registry value referenced earlier and from under HKLM \SOFTWARE\Classes\DocShortcut, thus making SHS and SHB extensions visible in Windows (SHB files perform similarly to SHS) Update antivirus scanners to look at SHS and SHB files in addition to other executable file types Disable scrap files entirely by either removing them from the list of known Windows file types or by deleting the shscrapdll file in your System folder

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Figure 10-8 shows the HTML page that the user is presented with when using the Joe s Caf Menu application The menu page allows the user to calculate what the total would be for a hypothetical meal before they even set foot in the restaurant The tip calculator uses the bill total to figure a tip based on a user-selectable tip percentage The content filter allows the user to highlight dishes that are suitable for people who are vegetarians Listing 10-10 shows the code for the HTML portion of the page

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cretionary earnings are adjusted EBITDA (earnings before interest, taxes, depreciation, and amortization), plus owner s salary and appropriate add-backs Add-backs are those nonessential expenses in the income statement that are credited toward discretionary earnings Common add-backs include charitable contributions and personal expenses charged to the business Investment bankers, who sell larger firms, also use adjusted EBITDA However, their adjusted EBITDA is different than the one described above Theirs would add back only that portion of the owner s salary and related costs that are more than an arm s length salary Thus, if an arm s length owner s salary is $100,000 and the owner actually took $300,000 salary, the add-back to discretionary earnings would be all $300,000, while the investment banker would add back only $200,000 to calculate his or her version of adjusted EBITDA The difference between the two is the owner s arm s length compensation, which can make a significant difference between the two measures In any case, the two terms are not interchangeable for valuation purposes EBITDA is not an acceptable basis for determining value of a small business Methodologies for determining value are discussed at length in other chapters The value basis represents the foundation of the sale, and an experienced Business Intermediary will have a solid understanding of business valuation to effectively communicate with sellers and negotiate with buyers In general, the better the sales, earnings, profit margins, and trend, the higher the valuation multiple tends to be

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