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TERM OF THE DAY

Payback Period The payback period is the length of time required to recover the cost of an investment. The payback period of a given investment or project is an important determinant of whether to undertake the position or project, as longer payback periods are typically not desirable for investment positions. The payback period ignores the time value of money, unlike other methods of capital budgeting, such as net present value, internal rate of return or discounted cash flow.

Breaking it Down: Much of corporate finance is about capital budgeting. One of the most important concepts that every corporate financial analyst must learn is... Read More

Desde HBR

3 Mistakes to Avoid When You’re Challenging the Status Quo

You have a great idea that will improve operations, but it goes against the way things are done. Now the challenge is to break through the bureaucracy to get your idea implemented. When you’re taking the role of rebel at work, there are a few pitfalls to avoid:

• Going solo. It’s tempting to think you can do it all on your own. But you can’t. Temper your ego and collaborate with others to advance your idea. Bringing in fresh perspectives will only help.
• Flunking the pitch. When you’re ready to share the idea, keep your pitch short — no more than 15 minutes — and leave lots of time for discussion and questions. Engagement is the first step to buy-in.
• Giving up too soon. Set small goals and appreciate the small wins along the way. When you hit a setback, reflect on your positive progress to help you stay the course.

Adapted from “5 Mistakes Employees Make When Challenging the Status Quo,” by Lois Kelly and Carmen Medina

Investigación

Desde HBR

Build Your Own Personal Board of Directors

If you’re looking to rise through your organization’s ranks, but aren’t sure how, consider creating a personal board of directors. This informal group comprises six to eight people who can help with your professional development. There are three types of people you should include. First, you need fans — people who support you and will deliver tough feedback with kindness and good intent. Second, recruit potential sponsors — senior leaders who can advocate for you when it’s time for a promotion. Third, include at least one critic. These people may be the toughest to approach, but they can be the most valuable. Look for people who have deep-seated perceptions of you and are likely to block you from advancing. If you enlist their help, you may be able to shift the relationship into a positive one and use their criticism to grow.

Adapted from “To Get Promoted, Get Feedback from Your Critics,” by Sabina Nawaz

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TERM OF THE DAY

Collateral Value A collateral value is the estimated fair market value of an asset that is being used as loan collateral. Collateral value is determined by appraisal from a qualified expert. If publicly traded securities are being used, then the current price of the securities is the collateral value. However, marketable securities are subject to the margin requirement restrictions mandated by the Federal Reserve Board.

Breaking it Down: In most cases, the amount of the loan given will not exceed the collateral value of the assets, and will usually be less than... Read More

Desde Accounting Today

Desde Observatorio ITESM

Los beneficios y desafíos de la tecnología educativa

Los avances en la tecnología educativa ofrecen el potencial de ampliar el acceso a educación de calidad, facilitar la comunicación y brindar oportunidades a más personas, pero también plantean desafíos porque la velocidad y la escala con que se están implementando las innovaciones ed-tech pueden agravar las desigualdades existentes.

Desde Accounting Today

Web Seminar  8 tips for a best-practice expense process
Sept. 27, 2017 | 2 PM ET/11 AM PT
Hosted by Accounting Today
T&E expenses are often the second largest line item in a company’s budget, following payroll. Keeping track of these expenses, processing them efficiently and getting high-level visibility into them can be a big challenge.
In this this webinar, we’ll provide eight tips that will help make submitting, approving and paying expenses more efficient, more appropriate, and less frustrating.
We’ll cover topics like:

• Creating an expense policy employees will actually follow
• What documentation do you need to collect and the best way to do it
• How to hold managers and approvers accountable
• Tools and tricks to make the whole process easier

Getting your expense process under control will not only make your cash flow more efficient, but will make employees across your company more comfortable with clearly set expectations and reliable reimbursement terms. Webinar attendees will also receive our 8 tips guide that includes top resources for more in-depth information.

Oren Geshuri Director of Platform Integration Services, Senior Project Manager Concur (Presenter)	Kara Bernard Director of Solution Services and Senior Project Manager Lyndon Group (Presenter)	Ranica Arrowsmith Technology Editor Accounting Today (Moderator)

Investigación

Criterios de rigor y calidad científica

Desde Investopedia

TERM OF THE DAY

Fiduciary Essentially, a fiduciary is a person or organization that owes to another the duties of good faith and trust. The highest legal duty of one party to another, it also involves being bound ethically to act in the other's best interests. A fiduciary might be responsible for general well-being, but often it involves finances – managing the assets of another person, or of a group of people, for example. Money managers, bankers, accountants, executors, board members, and corporate officers can all be considered fiduciaries. Term Of The Day Selected By Lawrence Sprung President Mitlin Financial Inc. Hauppauge, NY http://www.mitlinfinancial.com/

Breaking it Down: A fiduciary's responsibilities or duties are both ethical and legal. When a party knowingly accepts a fiduciary duty on behalf of... Read More

Desde HBR

Make Sure the Workload on Your Team is Even

It can be tempting to give a workhorse on your team more projects than others, or to ease up on an employee who’s struggling. But it’s important to be fair when divvying up assignments so no one gets off easy or is overly burdened. Set aside time to come up with a plan that’s fair and balanced. Write a list of the work that needs to get done, and then assign the tasks according to each team member’s specific function, position, and strengths. When you brief your team on their new tasks, clearly articulate your expectations so that everyone knows exactly how to use their talents and skills. Talk to team members one-on-one about their share of the collective workload, and check in on their progress. If a team member isn’t carrying their weight, address the issue quickly and directly. And remember that teamwork is not static: When projects crop up and priorities shift, you need to be flexible.

Adapted from “Make Sure Your Team’s Workload Is Divided Fairly,” by Rebecca Knight

Desde CTI

Business Valuation Certification and Training Specializing in and mastering the generally accepted methodologies and approaches for the high demand financial consulting areas—like business valuation—will give you a competitive edge to better serve your clients. The Business Valuation Certification and Training Center (BVTC) delivers the most comprehensive and complete foundational training teaching to the body of knowledge on how to value private business enterprises. The training prepares attendees to pass any business valuation certification exam offered in the profession; particularly the CVA designation offered by NACVA.   How You Will Benefit After completing this course, attendees will be able to: Identify the fundamental steps to valuing a business, from beginning to end n Identify an appropriate valuation method within the valuation approaches based on the specific purpose and standard of value for a given valuation assignment Determine the most appropriate financial analysis of a subject company as it relates to a specific valuation engagement Identify the foundations of the business valuation analysis process as well as the value drivers that support a subject company’s value Recognize the differences in the various standards of value for businesses and the nuances of their application in a business valuation engagement  Who Should Attend CPAs and financial consultants who wish to specialize in a non-seasonal consulting niche; employees of companies whose business plan includes growth/change via acquisitions and/ or divestitures; and anyone else who deals with business value in the course of his or her work. BVTC Package Includes:  Five-day training, plus First-year NACVA Membership, and CVA Certification Exam ($600 off retail price) (45 Hrs CPE) Package Price: $3,490 (Early registration discount available.) Upcoming BVTC Dates and Locations: October 2–7, 2017 Salt Lake City, UT | Online Broadcast October 16–21, 2017 Philadelphia, PA October 30–November 4, 2017 New Orleans, LA | Online Broadcast November 13–18, 2017 Chicago, IL December 4–9, 2017 Ft Lauderdale, FL December 11–16, 2017 San Diego CA Learn More and Register Today

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Desde HBR

Write Down What You’re Feeling to Better Understand Your Emotions

Have you ever felt emotional, but couldn’t pinpoint why? Labeling your emotions is an important first step in dealing with them. Research has shown that people who write about emotionally charged episodes experience a marked increase in their physical and mental well-being. When you’re going through a tough time or a big transition, try this exercise: Set a timer for 20 minutes. Write down (on paper or on your computer) your emotional experiences from the past week, month, or year. Don’t worry about making it perfect or readable; allow your mind to let go. Use phrases such as “I have learned,” “it struck me that,” “the reason that,” “I now realize,” and “I understand.” These phrases help you contextualize your emotions and gain perspective on why you’re feeling a certain way. You don’t have to save the document; the point is that the thoughts are now out of you and on the page.

Adapted from “3 Ways to Better Understand Your Emotions,” by Susan David

Investigación

Criterios de rigor y calidad científica

Desde The Journal

Ed Tech Research & Trends

• Study of Education Technology Finds Mixed Results

  Simply providing students with access to technology at the K–12 level has limited impact on learning outcomes while also allowing them to improve their computer proficiency, the researchers uncovered.
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• Most Ed Institutions Unprepared for Data Risks

  A new survey found that nearly four in five education institutions are unprepared for IT risks, citing a lack of security safeguards and budget shortages as contributing issues.
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Desde eIFRS translations Alert

 

Nuevas traducciones al español disponibles en línea

La Fundación IFRS tiene el placer de anunciar la publicación de dos nuevas traducciones al español:

• Fundamentos de las Conclusiones de la NIIF 17 Contratos de Seguro, emitidos por el Consejo de Normas Internacionales de Contabilidad (el Consejo) en inglés en mayo de 2017.
• CINIIF 23 La Incertidumbre frente a los Tratamientos del Impuesto a las Ganancias, emitida por el Consejo en inglés en junio de 2017.

Desde Investopedia

TERM OF THE DAY

Covered Call A covered call is an options strategy whereby an investor holds a long position in an asset and writes (sells) call options on that same asset in an attempt to generate increased income from the asset. This is often employed when an investor has a short-term neutral view on the asset and for this reason holds the asset long and simultaneously has a short position via the option to generate income from the option premium. A covered call is also known as a "buy-write".

Breaking it Down: The outlook of a covered call strategy is for a slight increase in the underlying stock price for the life of... Read More

Desde HBR

After a Difficult Conversation, Reflect on What You Learned

You’ve made it through a tough conversation. Perhaps you asked your boss for a raise or gave tough feedback to a coworker. Now what? You may just be happy to have the conversation over with. But before you move on, take time to think through how it went. Ask yourself: Do you feel proud of how you managed the conversation? Or do you feel embarrassed or let down? Did you meet the goals you set out for the discussion? Do you feel differently now about the person or the problem? What do you wish you had done differently? This reflection will give you a sense of what you should do next (perhaps you need to go back to the person for a follow-up conversation) and will help you better prepare for future discussions.

Adapted from Difficult Conversations (HBR 20-Minute Manager Series)

Desde HBR

Show Empathy for Your Team

There’s no doubt that people want to feel appreciated and listened to at work. As a leader, it’s your job to create an empathetic environment where everyone feels valued. Here are a few simple things you can do to show empathy for your team:

• Observe, listen, and ask questions. Stop assuming that you know what people are thinking and feeling — you probably don’t. There’s always more to learn if you’re quiet and curious.
• Stop multitasking. If you’re writing an email to one person while talking with another, neither one is getting the best of you. Put your phone down and give your full attention to the person in front of you.
• Don’t give in to distractions. There’s always a deadline looming, a crisis to deal with, or an annoyance to put to rest. It’s important to slow down and take a step back from all of this stress. Practice mindfulness, and encourage your employees to do the same. Let them know it’s OK to take some time for themselves.

Adapted from “If You Can’t Empathize with Your Employees, You’d Better Learn To,” by Annie McKee

Desde Investopedia

TERM OF THE DAY

Operating Leverage Operating leverage is a measurement of the degree to which a firm or project incurs a combination of fixed and variable costs. A business that makes sales providing a very high gross margin and fewer fixed costs and variable costs has much leverage. The higher the degree of operating leverage, the greater the potential danger from forecasting risk, where a relatively small error in forecasting sales can be magnified into large errors in cash flow projections.

Breaking it Down: Operating leverage may be used for calculating a company’s breakeven point and substantially affecting profits by... Read More

Desde HBR

Use Breathing to Stay Grounded in Stressful Moments

Practicing mindfulness is as much physical as it is mental. Paying attention to your body can help you stay calm in stressful moments. This is called anchoring — noticing your physical experience rather than avoiding it. The next time you’re feeling overwhelmed, take a deep breath and focus on how it feels to have your lungs fill and then empty of air. This gives your body a break from your mind’s chatter and a chance to regulate after amping up in response to a perceived threat. When we’re in distress — for example, thinking we’re going to mess up a big presentation — we psych ourselves out. Taking a breath can make you more aware of your surroundings and less gullible to these falsehoods. A brief moment is all you need to remind yourself that you can handle what is thrown at you.

Adapted from “A Simple Way to Stay Grounded in Stressful Moments,” by Leah Weiss

Desde IFAC

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