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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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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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James & Robert
Rodríguez Porras, José MaríaCase FH-535-ELeadership and People ManagementThe case describes the friendship between two students of the MBA, during the program. The case contains the background of their frendship, the concept they have about frendship, the image they have of each other, and several incidents that brought about frictions between them. The case is based on the written reports that the students prepared as a requirement to pass the course.Starting at €8.20
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Work Groups at the Barcelona Division (BCD) of Hewlett Packard
Rodríguez Porras, José MaríaCase FH-581-ELeadership and People ManagementStarting at €8.20
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A Teacher's Thoughts on the Case Method
Rodríguez Porras, José MaríaTechnical Note DPON-35-EKnowledge and CommunicationThis is a document written in the first person. The author has been using the case-study method for more than 40 years and talks about his experience with this method. He first analyzes the ingredients of what he calls a "live" case. He uses this term to describe the social reality that is produced in class when such a case is discussed. Second, he provides a guide on how to lead a case-study discussion session. Finally, he explains his method fo...Starting at €8.20
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The Seasons of Life and Careers
Rodríguez Porras, José MaríaTechnical Note FHN-272-ELeadership and People ManagementThis note summarizes Daniel Levinson's ideas on the structure of human life, and analyzes the implications on executives' careers.Starting at €8.20
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Antonio Planas
Rodríguez Porras, José MaríaCase FH-165-ELeadership and People ManagementStarting at €8.20
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Acenor: The Vitoria-Gasteiz Factory (E)
Rodríguez Porras, José MaríaCase FH-481-ELeadership and People ManagementStarting at €5.74
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Work Teams at Hewlett Packard's Barcelona Peripherals Operation (BPO) - Teaching Note
Rodríguez Porras, José MaríaTeaching Note FHT-3-ELeadership and People ManagementStarting at €0.00