Expert Witness Blog

In Preventing Damaging Effects of Asset Misappropriation, forensic accounting expert witness Alan D. Lasko and accountant Bradley Kaye write:

Employees across the country at all levels of power and in all types of companies, engage in some form of asset misappropriation on a daily basis. Though often these actions may seem insignificant, over a period of time they can create severe long-term damages.

Asset misappropriation is a general term used to describe when someone takes an asset of a company, such as cash or supplies, for personal use at the expense of a company. Examples of this are as simple as checking a personal email, to as damaging as skimming or borrowing for oneself from cash reserves.

Child abuse expert witnesses may advise regarding child abuse and neglect, including the physical, emotional, or sexual mistreatment of children. On its website, the Child Welfare Information Gateway describes the process of proving child maltreatment in court. CWIG is a service of the Children’s Bureau, Administration for Children and Families, U.S. Department of Health and Human Services

Proving Child Maltreatment in Court This section applies to both civil and criminal cases. However, some significant differences between the two types of proceedings exist; these differences will be noted throughout the discussion.

The Process of Proving Maltreatment To succeed in a child maltreatment case, sufficient evidence must be presented to the court to prove that: the child has been harmed or threatened with harm; and in a civil trial, the parent either inflicted an injury on the child or failed to protect the child from harm; or, in a criminal trial, the defendant was the perpetrator of this harm. These elements may be proved by direct evidence alone, such as the child victim’s testimony; but usually additional evidence, such as expert testimony, is needed to establish the facts to a sufficient degree of certainty.

Environmental toxicology expert witnesses may consult on pollutants, ecological systems, forensic toxicology, ecology, and related topics. In the news, the blue-green algae toxin microcystin has tainted the water in the Ohio counties of Lucas, Wood and Fulton. Gov. John Kasich declared a state of emergency and officials told residents not to drink or boil the water. It should only be used to bathe and wash hands. Consumption may cause nausea and impair liver function

The Ohio Environmental Protection Agency, website answers the questions:

What is a harmful algal bloom?

In Does the Clippers $2 Billion Deal Make Sense?, business valuation expert witness Donald Erickson ASA , writes:

In recent court testimony, Bank of America – Merrill Lynch (“BoA”) revealed its bid book (“Project Claret”[1]) prepared for potential buyers of a NBA franchise, the Los Angeles Clippers (“Clippers”). We are going to analyze elements within the Project Claret document with a particular focus on the revenue estimate of the local media contract renewal in 2014.

Let’s look at BoA’s estimate of local media revenues primarily related to television content. BoA forecasted television rights payment in June 2014 year-end at $25.8 million from the current contract projecting it to $125 million for a new local media contract. Michael Ozanian of Forbes recently estimated the 2014 new contract amount to most likely be closer to $75 million. I agree with Mr. Ozanian for the following reasons:

Aviation safety expert witnesses may consult on aviation accident analysis, aerospace engineering, aviation maintenance, and related matters. In the news, a July 28th Federal Aviation Administration press release stated that the FAA plans to fine Southwest Airlines $12M for repair violations on some of its Boeing 737 aircraft.

From the FAA website:

The U.S. Department of Transportation’s Federal Aviation Administration (FAA) is proposing a $12 million civil penalty against Southwest Airlines for failing to comply with Federal Aviation Regulations in three separate enforcement cases related to repairs on Boeing 737 jetliners operated by the Dallas-based airline.

In Child Sexual Abuse – Forensic Interview Analysis, child sexual abuse expert witnesses at Forensic Pediatrics Consultants – Child Abuse & Child Safety write:

The objective of a forensic interview in the context of child sexual abuse is to provide an objective measure to understand what a child potentially experienced. A forensic interview may be the tool utilized by protective and/or prosecuting authorities in a case of potential sexual abuse. Therefore, assuring the quality of the interview is an integral component to evaluating a potential case of abuse. A poor interview does not discount the possibility of sexual abuse. However, standard protocols exist to minimize the possibility of leading questions, and to assure as truthful and accurate information as possible.

Core components to forensic interview analysis include:

In Malpractice Premiums Drop for 6th Straight Year, oncology expert witness Dr. Judy L. Schmidt writes:

Judging by 3 representative specialties, physicians in 2013 are once again experiencing relief on malpractice insurance premiums.

Collective rates for obstetrician-gynecologists, internists, and general surgeons fell on average for the sixth straight year in 2013, according to an annual premium survey released this week by Medical Liability Monitor (MLM).

What areas of the auto industry may automotive engineering expert witnesses consult on? They may provide reports concerning automobile defects, automotive technology, automotive components, and automobile design. In the news, the U.S. Department of Transportation announced record fines and unprecedented oversight requirements in its GM investigation…

Over the past ten years, NHTSA defect investigations resulted in 1,299 recalls involving more than 95 million vehicles and items of motor vehicle equipment, which has helped the agency to reduce vehicle fatalities to historic, all-time lows. Including today’s consent order, the agency has obtained record fines of $124.5 million in the last five years from automakers who have failed to promptly report defects to NHTSA. NHTSA.com briefing room:

The U.S. Department of Transportation’s National Highway Traffic Safety Administration (NHTSA) today announced that General Motors (GM) has agreed to pay a record $35 million civil penalty and to take part in unprecedented oversight requirements as a result of findings from NHTSA’s timeliness investigation regarding the Chevrolet Cobalt and the automaker’s failure to report a safety defect in the vehicle to the federal government in a timely manner. The defect resulted in the non-deployment of airbags in certain Chevrolet Cobalt and other GM models. This action represents the single highest civil penalty amount ever paid as a result of a NHTSA investigation of violations stemming from a recall.