But, unfortunately, it seems to me all three are not valued equally in the food movement.

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While none of the works had been valued, the DCMS said three pieces were particularly significant.

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The struggling Winn-Dixie Stores, with six times as many stores and three times as much in sales, is valued at just 10% of Whole Foods' market value.

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They may thus, say the three economists, have been buying in order to exchange over-valued equity for real assets.

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With help from Jeffrey Parkhurst, managing director of business strategy at Mindshare, a WPP-owned media agency, we valued the brands by looking at brand earnings over the past three years, subtracting a charge for the capital employed and then taking a percentage of earnings based on the role brands play in each industry.

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Now, three nights a week, Zavala works as a server and has become a valued member of the Old Skool team.

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The only true test would be to see if any of the items valued were transacted within 24-36 months of the valuation (basically two to three cycles of the art market) and then compare the actual net auction proceeds to the heirs to the valuation by the Panel.

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