David Heller

The valuation of the liability structure can be determined by real options because the shares of a company can be regarded as similar to the purchase of a financial call option. Therefore, from this perspective, debt can be viewed as the sale of a financial put option. As a result, financial analysts are able to establish different valuations of a company, according to these two financing methods. Valuation of the Liability Structure by Real Options explains how the real options method works in conjunction with traditional methods. This innovative approach is particularly suited to the valuation of companies in industries where an underlying asset has high volatility (such as the mining or oil industries) or where research and development costs are high (for example, the pharmaceutical industry). Integration of the economic value of net debt (rather than the accounting value) and integration of the asset volatility are the main advantages of this approach.

THE CHAPTERS OF OUR LIVES is a unique journey through the highlights of life passages, each depicted though both poetry and prose. Based on Dr. David Heller's experiences as a psychologist in guiding and helping hundreds of clients, as well as his own life experiences, each chapter of life is seen through an informed and perceptive lens and each section of this thoughtful work is brimming with observations and insights. From first smiles to final farewells, this intriguing book will inspire you to reflect on the saga of your own life.

THE WIND STILL MOURNS is the culmination of David Heller's reflections on the Holocaust, first studied as an adult while completing his honors thesis at Harvard. With this compendium of poetry, Dr. Heller brings a survivor- child's heartfelt emotions along with his scholarly perceptions to capture the agony and horror of man's inhumanity. At the same time, he expounds on the infinite lingering questions of faith and doubt that follow the Holocaust, as well as the very nature of mankind. Among the topics that his poems address are the following: his father's harrowing experiences and losses, the anatomy of evil, the contempt of "the other", fascism, the world's indifference and passivity, the mixed nature of life, the importance of remembrance, making sense of the senseless, the question of justice, modern versions of Nazism, the struggle over faith, and the unique life journey for a descendant of the Holocaust legacy. These selections are as moving as they are thought-provoking, as relevant today as they were in the last barbarous century.

"The political and commercial morals of the United States," observed Mark Twain, "are not merely food for laughter, they are an entire banquet." Indeed, with that spirit in mind, GOOD GOLLY, IT'S GOVERNMENT FOLLY pokes fun at our system of government and politics through a poetic and mirthful lens. The potpourri of verses presented, patriotic or just plain satirical, entertains in a light-hearted manner the American history of government, the Presidency, our many scandalous events, Congress and Senators and Representatives, the often adversarial political parties, the Supreme Court, all sorts of other governmental offices, the always controversial mass media, political nicknames and traditions, and our memorialization of American history. Here is an excerpt from a selection lampooning the Presidency, entitled "TO IMPEACH OR NOT TO IMPEACH: THAT IS THE QUESTION". "Impeachment is a tumultuous event for sure And thus it has not been a common thing, As it startles and jolts the country And forcefully rocks the West Wing. High crimes and misdemeanors, you ask? Why Donald Trump must have done them with every task He misled the nation with bleach and refusing to mask, Only in disgrace and infamy will the 45th President bask."

In France, the number of young start-ups has soared since the beginning of the 2010s, leading the government to encourage their development and make France the “start-up nation”. This book contributes to a better understanding of the emergence of these companies by studying the influence of the ecosystem on their development and the modes of financing that they use. The financing of start-ups remains a major challenge insofar as they are often faced with refusal from the banks. Successful financing depends largely on the geopolitical and economic environment. Through a comparative study of models from both France and English-speaking countries, the authors explore possible financing solutions for France. The book concludes with a discussion of equity crowdfunding, which proves to be a successful financing alternative. Including theoretical and empirical studies, this book provides concrete solutions aimed at developing innovative entrepreneurship in France.

Bless Me with Footsteps Worth Following is a collection of poems about fatherhood and the relationship between fathers and sons by prolific author David Heller. In an engaging way, Dr. Heller traverses many parenting subjects, ranging from the incomparable joys of parenthood to its most troubling and difficult moments. He embraces through verse a fathers dream and desires for his son, as well as his worries and fears. This enjoyable compendium gives life to the feelings and intentions of fathers, as they attempt to bring up their sons in the right way in an increasingly complicated world. This charming book brings together spirituality, psychology, and just plain common sense and, thus, engenders a celebration of the father-son relationship. Here is one choice excerpt: I am not at all certain That nurturance has a gender Where is it written that only one Has the knack for being tender