Lessons From the Canal

After I returned from a trip to Panama, which included a visit to its most famous structure, I learned that locks – the means for raising and lowering vessels as they traverse a canal – have been around since 300 BC. But of course, a lot has changed since the days of camels towing narrow […]

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A Good Time for Good Will

Goodwill, I’ve learned from colleagues who practice the mysterious art of business valuation, is not an easy thing to quantify. There are standard guidelines, but each seems to have a unique recipe or method for assigning a number to intangible assets, and sometimes they even agree. But not often. Especially when they are on opposite […]

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