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But we didn t, because we generally want to stamp out and abolish and get rid of redundancy and repetition and saying the same thing over again. Returning to our read-only property discussion, let s say we have a property, such as our license number or shoe size, that we don t want to be changed by anybody. We can use the readonly attribute on @property. An example class would be something like this:

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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the view controllers in the application (AKCViewController, BreedViewConroller, BreedsListViewController, BreedDetailViewController, and RootViewController) Listing 19-1 shouldAutorotateToInterfaceOrientation method

@interface Me : NSObject { float shoeSize; NSString *licenseNumber; } @property (readonly) float shoeSize; @property (readonly) NSString *licenseNumber; @end

-(BOOL)shouldAutorotateToInterfaceOrientation: (UIInterfaceOrientation)orientation { if (UI_USER_INTERFACE_IDIOM() == UIUserInterfaceIdiomPad) return YES; return NO; } 3 Save all of your changes and click Run In the Hardware menu of the iPad Simulator, there

Understanding the factors that impact the valuation of your business can and should influence your business model and plan Businesses that attract the most interest and highest valuations tend to have high customer retention and predictable cash flow For example, a contractor whose revenues are primarily generated by winning bids on public works projects has neither long-term customers nor a customer base to transfer to a buyer The multiple for a business like this may be so low that its liquidation value may be its best value (I gave this example to il-

When the compiler sees that @property is readonly, it generates a getter but not a setter for that attribute. Users of Me can call -shoeSize and -licenseNumber, but if you try to call -setShoeSize:, the compiler will complain. You ll get the same behavior when using dot notation.

are menu commands to rotate the device left or right Play with rotating it while on each of the DogBreed screens, and you will notice that it now rotates and redraws as necessary

The orientation argument to shouldAutorotateToInterfaceOrientation can have one of four values: UIInterfaceOrientationPortrait, UIInterfaceOrientationPortraitUpsideDown, UIInterfaceOrientationLandscapeLeft, UIInterfaceOrientationLandscapeRight If you have an application that will only work in certain orientations (eg, portrait and portrait upside down), you can use that argument to decide when to allow rotation

You ll notice we didn t convert Car s tire methods to properties:

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