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We operate forcefully and pragmatically to address crises encountered at the
time our engagement. We provide a dispassionate and independent assessment of
the environment and quickly identify the business risks and opportunities
associated with each situation. We find we are most successful when we work
closely with management to jointly identify problems, then fully implement,
the business solution. Unlike other management consulting firms, The Scotland
Group prides itself on enacting and managing change for our clients. Our
experience helps the organization adjust to new or unusual circumstances
which we believe are part of a successful life cycle for every firm. We
follow a proven five step program for this work which includes:
- Situation Analysis Stage
- Management Evaluation Stage
- The Emergency Action Stage
- Business Restructuring Stage
- Return to Normal Stage

Decisions to sell divisions or subsidiaries require different skills than
running a business. We work with existing division or subsidiary management
to manage the complete sale process; in other instances we take on the full
CEO function to stabilize operations frequently caused when operations
undergo divestiture. Our role in either case is to maximize the value
received from the sale.

Our professionals are drawn from our network of highly capable CEOs,
COOs, CFOs and CIOs of underperforming and distressed businesses. We are
usually able to fill a specific industry requirement through out extensive
relationships with these highly capable executives. We provide senior
executive interim management services either as a part of our corporate
turnaround management practice or as independent service to our clients. We
can take on temporary positions to fill difficult to find searches where
the executive has been asked to immediately vacate their position. Unlike
other consulting organizations, we take on the full scope and
responsibility of the position including making any hiring and firing
decisions as well as acting as fiduciaries over company asset accounts.

Our substantial experience in turnaround situations allows us to examine
core and non-core business segments. Those SBUs not producing a sufficient
umbrella of cash flow or EBITDA represent either divestiture or
reorganization opportunities. The process of restructuring operations must
be sensitive to human capital and potential organizational upheaval. We
regularly deal in this environment, allowing our clients to avoid pitfalls
frequently overlooked. Furthermore, we are experts in financial
restructurings to deleverage corporate balance sheets. |
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We can provide assistance in arranging debt and equity financing by virtue
of our relationships with private capital sources and established asset
based lenders. We can also arrange mergers and acquisitions when considered
appropriate by the client.

Because we work with underperforming and distressed
businesses, we can quickly identify "red flags" in
otherwise healthy companies. Unlike other consulting
organizations, we not only identify the improvement
opportunity but also work with the client to fully
enact the solution.

In addition to the normal competitive analysis work done as part of our
corporate turnaround management efforts, we can provide extended services
for that hard to get information of a non-public nature. We have extensive
experience in working with databases, property tax records, OSHA filings,
environmental impact studies and other public regulatory sources to gather
very detailed cost, customer, plant layout, uses of major technology, and
other important factors in understanding competitive pricing, cost and
margin issues.

In addition, The Scotland Group provides litigation support services to law
firms. We have considerable experience in fraud investigations and forensic
financial analyses. We can also provide expert testimony by virtue of our
specialized and extensive industry experience. In unusual situations, we
also have a relationship with a firm of special investigators and former
special agents of the FBI with expertise in investigating fraud matters.

The Scotland Group also offers traditional management consulting services
to optimize business operating and financial results. We respond to our
clients' pressing business issues by providing the specialized experience
and resources of our firm. Supply chain management, pricing models, channel
management, product line extension, product rationalization and customer
profitability analyses are examples of services provided to clients.
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