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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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Presscut (B)
Vázquez-Dodero F.; Badia, MarcCase ASN-30Decision Analysis, Entrepreneurship, StrategyTras las oportunas conversaciones con accionistas y la dirección ejecutiva, el presidente de la compañía considera las condiciones a poner ante una eventual fusión por absorción con el mayor competidor.Starting at €5.74
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Presscut (C)
Vázquez-Dodero F.; Badia, MarcCase ASN-31Decision Analysis, Entrepreneurship, StrategyResultado del proceso relatado en los casos (A) y (B).Starting at €5.74
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Jesús López Cobos: Managing Artists
30|Álvarez de Mon, SantiagoCase DPO-167-ELeadership and People ManagementThis case study revolves around the key aspects of orchestra conducting. It analyzes the core qualities, which in this case happen to be musicians, the challenges they face and the coordination they need. The statements and bio of Jesús López Cobos, the current Musical Director of the Teatro Real, serve as a starting point.Starting at €8.20
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Carlota Fernández (B)
30|Álvarez de Mon, SantiagoCase FH-696-ELeadership and People ManagementCase (B) reports the decision finally taken with respect to the situation outlined in Case (A).Starting at €5.74
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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El difícil equilibrio de las carreras duales (B)
30|Álvarez de Mon, SantiagoCase FH-679Leadership and People ManagementEl caso describe la decisión tomada con relación a la problemática planteada en el caso A. Finalmente, Pablo Zaldívar, de común acuerdo con su esposa, decidió quedarse en Madrid renunciando a un importante ascenso profesional.Starting at €5.74
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Comunicación y empatía
30|Álvarez de Mon, SantiagoTechnical Note FHN-295Leadership and People ManagementEl documento consta de tres partes: 1.- Explicación de la naturaleza dual del concepto de comunicación. 2.- Análisis de alguno de los problemas que se presentan en la comunicación entre personas, tanto desde el punto de vista del emisor como del receptor. 3.- Proposición de una serie de sugerencias -utilización correcta del feedback, formular preguntas genuinas, hacer uso del silencio, brevedad en la exposición, noción de empatía- para mejorar y ...Starting at €8.20