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Defined Benefit Pension Plans
Hopkins, Justin J.; Craddock, JennyTechnical Note DARDEN-C-2472-EAccounting and ControlThis technical note provides background on defined benefit pension plans in the United States and a basic understanding of accounting for defined benefit plans. Topics discussed include differences between defined benefit and defined contribution plans, the effects of defined benefit plans on the balance sheet and income statements, and interpreting related footnote disclosures. This note is intended to be a broad overview of pension plan account...Starting at €8.20
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Venture Capital in Biotechnology
Matherne, G. (Paul); Herpfer, Christoph; Dow, EthanTechnical Note DARDEN-OM-1796-EService and Operations ManagementPharmaceutical companies have historically relied on their ability to research, develop, manufacture, and sell drug products. Developing a successful drug is a complex and lengthy process, with no guarantee of success, and the total cost of approving a new drug is estimated at $2.5 billion, and rising. This technical note offers an overview of changes in the biotechnology industry related to drug development, focusing on M&A, the milestone model,...Starting at €8.20
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Cloud Computing
Laseter, Timothy M.; Coughenour, Alyssa; Webb, Jane; Boatright, Benjamin; Shaloudegi, KTechnical Note DARDEN-OM-1784Service and Operations ManagementThis technical note provides a general overview of cloud computing and how businesses are using it to achieve their digital goals. Specifically, this note outlines the different service models that cloud computing supports, including Infrastructure-as-a-Service, Platform-as-a-Service, and Software-as-a-Service. The note also details some of the advantages and disadvantages of cloud computing, and it reviews the cloud computing industry and some o...Starting at €8.20
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Cash flows in the company (Portuguese Version, Portugal)
Ballarín Fredes, EduardoTechnical Note CN-111-PPAccounting and ControlThis note presents the analytical tools to better describe the decisions that a company has made - or intends to make - in each of the three areas of the company's financial management: investment, financing and dividend distribution.Starting at €8.20
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Getting the most out of a financial statement audit
Soler, Edi; Duro, Miguel; Cobo, EstebanTechnical Note CN-244-EAccounting and ControlUndergoing an audit provides a certificate of transparency that strengthens a company's relationship with rating agencies, financial institutions, and investors. But an audit is more than a certificate. The manager who knows the ins and outs of the audit process can get more out of an auditor's experience and knowledge of industry best practices as well as accounting and tax regulations. For example, auditing can help managers identify significan...Starting at €8.20
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Note on Material-Requirements Planning
Davis, Edward W.; Zarwell, Gail A.Technical Note DARDEN-OM-0816-EService and Operations ManagementThis technical note covers the fundamental procedures of material-requirements planning (MRP). The note discusses concepts and provides sample calculations. It also discusses MRP II and such recent developments as enterprise-resource planning (ERP). This note is intended to be taught with "Brite Lite Switches, Inc." (UVA-OM-0815).Starting at €8.20
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Competitive-Cost Analysis: Experience Curves
Laseter, Timothy M.; Schwartz, GregTechnical Note DARDEN-OM-1799-EService and Operations ManagementThis final note in the five-part series on competitive-cost analysis introduces the concept of the experience curve, which can be analyzed with a log-log relationship between unit cost and cumulative volume.Starting at €8.20
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Mixed, Virtual, and Augmented Reality in the Real World
Laseter; Timothy M.; Frazer; Anne; Boatright; Benjamin; Shaloudegi; KoushyarTechnical Note DARDEN-OM-1783-EService and Operations ManagementThis technical note details virtual and augmented reality and how these immersive technologies can be used in business. Specifically, this note highlights several business applications of both virtual and augmented reality—describing each technology’s advantages and disadvantages. Various companies have uncovered new and interesting applications using these technologies, ranging from assisting distribution-center workers to improving learning and...Starting at €8.20
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Artificial Intelligence in Business: Machines and Management
Laseter; Timothy M.; Frazer; Anne; Boatright; Benjamin; Shaloudegi; KoushyarTechnical Note DARDEN-OM-1778-EService and Operations ManagementThis technical note offers an overview of artificial intelligence (AI) and some ways in which machine learning is leveraged to build this type of intelligence. The note also explores two schools of thought around AI’s potential, discusses the possible roles for AI in business, highlights opportunities for collaboration between employees and AI, and considers one approach around responsible AI implementation. This note is taught at Darden in the s...Starting at €8.20
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How to Analyze an Annual Report
Duro, MiguelTechnical Note CN-245-EAccounting and ControlDuring this course we have measured firms' performance period-by-period using accrual accounting. The following natural step is to analyze the performance, prospects, and value of a business. The objective of this note is to give you a roadmap that helps you integrate all these topics in a cohesive framework.Starting at €8.20