Uniform Standards of Professional Appraisal Practice

clients and real estate agent looking at roof of house for sale

A brief description of how to appraise a business, a home, or anything else.

By Mark D. Harris

Determining the value of something is a daily task for everyone and has been since the dawn of time. We value groceries, dishwashers, and even our time in dollars, so a bag of groceries that costs $50 is worth one hour of our time, while the dishwasher is worth ten hours. Value includes a host of factors. Acquiring a business, for example, should result in direct financial gains. Acquiring one of your suppliers, however will result in direct financial gains and synergies with your existing business. Reacquiring a shop once owned by your grandfather should result in direct financial gains and meet your emotional needs. Value is unique to each individual but will usually fall within a widely accepted range. Legally, value is what a reasonable buyer with full information and under no undue influence would pay for an entity in a free market (Hitchner, 2017). Valuation has become entertainment, with expert valuators at the Antique Road Show identifying “rags” (clothes, furniture, letters, items of unknown value) that are actually “riches” (valuable artifacts, antiques, and collectibles) for the owners and viewers.

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A Brief Overview of Lean Six Sigma

By Mark D. Harris

As small businesses, churches and other small religious organizations strive to be more effective and more efficient in providing goods, services, pastoral care, and social support, process improvement principles such as Lean Six Sigma can help. Such tools are not only for manufacturers.

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Export Controls and Technology Transfers in a Global Economy

How to keep critical information and technology away from those who wish to harm our country, our families, and ourselves.

By Mark D. Harris[1]

The MDHI’s work in Ukraine and the Middle East has stimulated discussion on bringing technology into these countries, which could be considered de facto technology transfers. For example, we have asked if it is permissible to bring new ultrasound machines into Ukraine to take care of patients. The answer that we discovered was a qualified “yes”, if we were willing to cut through thickets of red tape and wade through rivers of regulations. Ultrasound machines are not “prohibited/restricted”, and they are not “dual use” (military and civilian), but they are “high technology” and therefore subject to scrutiny. There have also been questions about robotics parts and 3D printers, both of which can be considered “dual use”

In an era of rapid innovation and global collaboration, the protection of sensitive technology is no longer just a matter of corporate security; it is a critical component of national security and international law. For organizations operating across borders, understanding the intricacies of export controls is essential to avoid severe legal penalties and reputational damage.

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Celebrating Uncle Sam

A good way to celebrate America on its birthday (and other times) is to learn about good ole Uncle Sam. Where did he come from, what did he do, and where is he going? How much better is it to celebrate in 2026, the year of America’s 250th birthday!

By Mark D. Harris

The 250th birthday of America is only a week away. Raleigh County (WV) has a county fair, a baseball game, several fireworks displays, special dinners, a golf cart parade, and activities at our veterans and first responders museum, to celebrate the occasion. For these events, some of us will become Uncle Sam, entertaining others and telling them about our great nation. If any of our readers wants to serve as Uncle Sam for this, or any other Independence Day activity (in any year), the information  following can help.

Materials

  • Uncle Sam costume – basic costumes cost $30-100. High quality, custom made costumes will cost over $1,000.
  • Uncle Sam poster 24×36 – This is the classic portrayal which most people remember

What about weapons? Uncle Sam has been heavily involved in defending the nation.

  • Revolutionary and 1812 (west) Virginia Rifle (flintlock) – Brother Jonathan and later Uncle Sam (1812) would have had such a rifle.
  • Civil War rifle (caplock) – Springfield model 1861/3.
  • World War 1 – typically without a weapon at all, but reenactors can use the 1903 Springfield or the 1917 Enfield.
  • World War 2 – Uncle Sam could be portrayed with an M1903 Springfield bolt action rifle or the M1 Garand.
  • Vietnam – M16, standard issue rifle

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Finance in the Parable of the Talents

Ancient Roman gold and silver coins with emperor profiles and inscriptions

Jesus’ Parable of the Talents holds remarkable value in many topics today, including finance. Knowing Jesus’ work and word makes us more savvy in many things, including investing. 

By Mark D. Harris

The Bible addresses every part of human existence, from birth to grave to eternity. The God who made the universe also provided instructions in the Bible on how to thrive in His creation. If we do not know how to live, it is because we have failed to discover, or failed to follow, the words of wisdom that our Lord has provided.

Money is one of the most important things in earthly life, because money is required for life, and is a direct reflection of our values. There can be no doubt that wherever our treasure is, there are our hearts also (Matthew 6:21). Man’s greatest need is for eternal life in Christ, but many do not acknowledge that need. Perhaps the second greatest need is for physical health, but many who consider themselves healthy often spend little time or effort meeting that need. For example, less than half of all Americans exercise the medically recommended amount (CDC, 2022). Only 10% meet dietary guidelines for fruit and vegetable intake (Lee, 2022). Conversely, people need money, and they spend much of their daily lives dealing with money…earning it, spending it, investing it, or worrying about it. The Bible speaks often about it, with the word “money” appearing 140 times in the KJV, “prayer” 114 times and “worship” 102 times (Blue Letter Bible, 2019).

The Parable of the Talents is a fictional story that contains powerful truths. Furthermore, it is likely based on a true story, which formed the nucleus for what Jesus taught. In this discussion, the parable will be treated as though it were historical.

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Isaiah 53:3-5 What Jesus Carried for Us

easter performance of jesus christ on cross

An Easter Sunday Homily

By Mark D. Harris, MD, MPH, MBA, MDiv, PhD, ThM, DBA

Musical Prelude

  • Let All Mortal Flesh Keep Silent
  • O Sacred Head Now Wounded

Congregational Hymn

  • The Old Rugged Cross

Scripture Reading – Isaiah 52:13-15, 53:1-12

Homily

Jesus was not despised and rejected because He personally short and ugly. Jesus was despised and rejected because He carried the ugliest, deadliest, and most terrifying parts of mortal human life in Himself. Everything which was dark and deadly, Jesus took. He took the agony not just of man but also of all creation. Every calamity in the universe fell on Him. Just as people fled from the Black Death, the Great Influenza, the guns of war, and the face of a corpse, so mortal man flees from Jesus.  His visage was too horrid to glimpse, much less endure.

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