A method of energy balancing in crop production and its application in a long-term fertilizer trial

Because of the competitive nature of the engineering profession, combined with the approaching retirement age of many owners, transition of ownership for small-tomedium-sized consulting firms is an important issue within the civil engineering community. This fictional case study presents background information along with a typical income-and-balance sheet for a small consulting firm that its owner wishes to sell. Ownership transition options, to include employee ownership (transfer to several key employees), employee stock option plans, and purchase by another company, are explored by three reviewers experienced in the field of ownership transition. These reviewers present their analysis of how much the company is worth and how to maximize profits from the selling of the company. They also provide insight into how to prepare for the sale of a company.