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IESE (España)
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Cuidado con las trampas de su mente
Baucells Alibés, Manel; Weber, MartinArticle ART-1447Decision AnalysisEn los negocios, como en el resto de las facetas de la vida, la incertidumbre acecha detrás de cada esquina. ¿Qué pasará en el futuro? ¿Podemos estar preparados para lo imprevisto? ¿Cuál es la decisión correcta en momentos así? Los seres humanos hemos desarrollado una serie de mecansimos inconscientes que ayudan a sobrellevar esa inseguridad. Son útiles para no sentirnos abrumados e impiden que nos paralicemos, pero también pueden inhibir nuestra...Starting at €8.20
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Mind Your Mind Traps
Baucells Alibés, Manel; Weber, MartinArticle ART-1447-EDecision AnalysisIn business, as in other areas of life, uncertainty lurks around every corner. What does the future hold? How can we prepare for the unexpected? What is the right decision at times like this? We humans have developed a repertoire of unconscious mechanisms to help us cope with insecurity. While these mechanisms may assuage feelings of helplessness and paralysis, they can also cloud our judgment. The authors explain how three such mind traps work: ...Starting at €8.20
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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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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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Language Exchange Club (LEC)
Baucells Alibés, Manel; de Santiago, Rafael; Malagrida, SergioCase AD-320-EService and Operations ManagementThe case deals with assigning people to jobs. It focuses particularly on how to streamline team creation as effectively as possible. Although the case deals specifically with forming groups in one of IESE's clubs, the methodology may be easily applied to any other type of team.Starting at €8.20
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Liderar en tiempos de incertidumbre
Álvarez de Mon Pan de Soraluce, Santiago; Baucells Alibés, Manel; Gunther McGrath, Rita; Hunter, Richard; Weber, Martin; Westerman, GeorgeDossier DOS-1Decision Analysis, Entrepreneurship, Information Technologies, Leadership and People ManagementCuatro visiones sobre lo que necesitamos saber cuando desconocemos qué nos depara el mañana.Starting at €15.00
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Introduction to Financial Accounting (Portuguese Version, Brazil)
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-PBAccounting and ControlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Starting at €8.20
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Las preferencias de riesgo y el papel de la intuición en la incertidumbre
Baucells Alibés, Manel; Heukamp, FranzTechnical Note ADN-287Decision Analysis, EconomicsLos directivos suelen tomar decisiones con muchas presiones (tiempo, recursos, emociones y capacidad para procesar toda la información), lo cual limita su "racionalidad". De ahí que a menudo confíen en la intuición. Este documento describe algunos de los errores más frecuentes asociados a la toma de decisiones intuitiva. Conocer dichos errores no los elimina, pero ayuda a reconocer las situaciones en las que es más probable que cometamos un error...Starting at €8.20