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Costes e ingresos en las disyuntivas
Ocáriz, JoséNota técnica CN-206Contabilidad y controlTrata de los costes e ingresos que deben condicionar las decisiones. De los diferenciales o de los incurridos ("Sunk Costs"). Puede servir como material de estudio para acompañar la preparación de casos sobre el tema.Desde 8,20 €
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Índia: O Passado e o presente. Uma visão do futuro
Viassa Monteiro, EugénioNota técnica AESE-DGN-A-549-PPContabilidad y controlUm relance sobre a Índia Breve História da Índia A Índia Moderna. Dos movimentos independentistas aos dias de hoje Os governos pós-independência e as grandes linhas de política Detalhe de dados económicos actuais A população indiana actual. Características e línguas faladas. Os grandes desafios da Índia a) Erradicação da pobreza e da iliteracia. Cuidados de saúde. b) Luta sem tréguas conta a corrupção c) Desenvolver Infra-Estrutura...Desde 8,20 €
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Present Value: A Note on Personal Applications
Haskins, Mark E.Nota técnica DARDEN-C-2314-EContabilidad y controlThis note explores discounted cash flows as a core technique for valuing a business, allocating scarce resources, and comparing alternative investments. Suitable for MBA and undergraduate business students, this note builds on students' basic understanding of discounting future cash flows with simple examples to which students can easily relate. Whether the discounted cash flow process used to derive a net present value or an internal rate of ret...Desde 8,20 €
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Nota técnica DARDEN-C-2421-EContabilidad y controlThis technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax laws, not financial accounting standards, affect the after-tax cash flows attributable to the deal. The note provides steps to determine a target’s tax b...Desde 8,20 €
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Accounting for Marketable Securities
Haskins, Mark E.; Lynch, Luann J.Nota técnica DARDEN-C-2280-EContabilidad y controlThis note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in detail.Desde 8,20 €
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Pensions and Financial Reporting
Allen, Brandt R.; Brownlee, E. Richard IINota técnica DARDEN-C-2340-EContabilidad y controlThis note serves a wide audience. At Darden, it is used in two elective courses: Financial Reporting and Analysis and Financial Statement Analysis and Corporate Valuation, as well as in the open executive education program, Financial Management for Non-Financial Managers. It will also be used in the EMBA and Global EMBA programs. Depending on the type of pension plan offered, accounting for pensions can present one of the more difficult and chal...Desde 8,20 €
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Relevant Costs for Decision Making (III): Product Decisions at Capacity
Rosanas, Josep MariaNota técnica CN-144-EContabilidad y controlThis is the third of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note introduces decision rules for situations where the company is working near capacity. The basic rule of contribution per unit of capacity is stated and applied to a variety of situations.Desde 8,20 €
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity
Rosanas, Josep MariaNota técnica CN-143-EContabilidad y controlThis is the second of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note deals with the use of cost accounting data for decision making purposes. After classifying business decisions between investment and operating decisions, and the latter between pricing and production decisions, the note studies production decisions in situations where the firm is working below production capacity. The special order problem, dropping and adding ...Desde 8,20 €
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Relevant Costs for Decision Making (III): Product Decisions at Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaNota técnica CN-144-PBContabilidad y controlThis is the third of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note introduces decision rules for situations where the company is working near capacity. The basic rule of contribution per unit of capacity is stated and applied to a variety of situations.Desde 8,20 €
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Empreendedorismo social - A relevância da continuidade da iniciativa
Viassa Monteiro, EugénioNota técnica AESE-DGN-A-498-PPContabilidad y controlCom o objectivo de se trabalhar com realismo, vão-se expor duas experiências reais que permitem observar o que se fez para definir a resposta às necessidades observadas. Permitem entender o tipo de empreendimento organizativo desenvolvido e podem-se avaliar as possibilidades de que essas actuações possam ter continuidade por si mesmas e, sobretudo, capacidade de abertura para outros âmbitos, com força e liberdade. As duas situações seleccionads s...Desde 8,20 €