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August 21, 2025 11 mins

For Canadian business owners navigating the sale or purchase of a company, a Quality of Earnings (QoE) report can be a powerful tool. This detailed financial analysis examines the sustainability and quality of a company’s earnings, often playing a key role in mergers, acquisitions, or investment decisions. However, producing or requiring a QoE report isn’t always necessary or prudent. Here’s a guide for Canadian business owners on when to forego this step.

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The heart was always off-limits to surgeons. Cutting into it spelled instant death for the patient. That is, until a ragtag group of doctors scattered across the Midwest and Texas decided to throw out the rule book. Working in makeshift laboratories and home garages, using medical devices made from scavenged machine parts and beer tubes, these men and women invented the field of open heart surgery. Odds are, someone you know is alive because of them. So why has history left them behind? Presented by Chris Pine, CARDIAC COWBOYS tells the gripping true story behind the birth of heart surgery, and the young, Greatest Generation doctors who made it happen. For years, they competed and feuded, racing to be the first, the best, and the most prolific. Some appeared on the cover of Time Magazine, operated on kings and advised presidents. Others ended up disgraced, penniless, and convicted of felonies. Together, they ignited a revolution in medicine, and changed the world.

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The Joe Rogan Experience

The official podcast of comedian Joe Rogan.

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