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lustrate that how a company derives its earnings is important It is possible that the company in this illustration can still have value drivers, such as consistent profitability, that support a high valuation) On the other hand, a commercial insurance brokerage firm might have an exceedingly attractive valuation because of its high customer retention rate and annual premiums Similarly, an owner who dominates sales and management adversely affects the integrity of a business transfer, and in extreme cases the firm may not be salable at any price In contrast, a business with management and sales responsibilities spread evenly among its employees is likely to achieve a better valuation Precisely, the perceived stability of customers, employees, and vendors following the acquisition directly impacts the integrity of a business transfer This is reflected in its transaction structure and ultimate valuation

In the preceding example, we simply allowed rotation when on the iPad and iOS took care of everything else for us, redrawing all of the subviews as necessary That s great for UITableViews, but for views where you re presenting a lot of data in an elegant format, you will probably need to shift around or resize elements to make them continue to fit and look good You can override the willRotateToInterfaceOrientation:duration method on any view controllers where you want a chance to change the content of the view before it rotates into the new orientation In Listing 19-1 you will also notice that the application needed to determine if it was currently running on an iPad and used the following test:

- (void) setTire: (Tire *) tire atIndex: (int) index; - (Tire *) tireAtIndex: (int) index;

(UI_USER_INTERFACE_IDIOM() == UIUserInterfaceIdiomPad)

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Investing in new equipment or moving to another location one or two years prior to selling your company may not contribute to the value of your firm The costs of these investments probably won t increase your valuation unless they ve generated a corresponding increase in earnings on your year-end income statement(s) It is best to avoid making these sorts of unintentional charitable contributions

This is the Apple-preferred way of determining whether you re running on an iPad or on an iPhone/iPod touch As you modify various parts of the DogBreeds application to make it display differently on an iPad, you will find yourself using that test fairly often It s a judgment call, but when you find yourself having to test whether you are on an iPad over and over in the same view controller, it may make sense to define two view controllers and then instantiate and push one for the iPad and the other one for the iPhone

That s because these methods don t fit into the fairly narrow range of methods that properties cover. Properties will only let you replace -setBlah and -blah methods, but not methods that take extra arguments, like the tire s position on the car.

We haven t bothered creating icons for our sample iPhone applications in previous chapters, but that s a step that you have to take care of before submitting your application to the App Store With an iPhone application, you only needed to create a 57 57 pixel icon When creating a universal application, you will also need three more sizes: A 72 72 icon named icon-ipadpng for the home screen A 50 50 icon named icon-small-50png for Spotlight on the iPad A 29 29 icon named icon-smallpng for Spotlight on the iPhone After you ve created your icons and added them to the Resources folder, control-click DogBreeds-Infoplist and select Open As Source Code Replace the two lines:

Summary

with the following lines to reference all of the icons:

I find it interesting that the more profit challenged a business is, the more the owner tends to tout its spectacular growth potential In any event, one of the most common areas of misunderstanding is overestimating the value of growth potential This is a complex subject that can be summed up as follows: If your historical sales and earnings have been rising and the trend is continuing, then your firm has proven growth potential, and it will probably command a premium valuation multiple If not, buyers consider future growth a result of their own efforts and generally do not think it is fair to reward sellers for the buyer s work If a seller insists that growth will be greater in the future than in the past, a buyer may be equally optimistic, but the valuation

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