domingo, 25 de febrero de 2018

Desde PERA

SEMANA 2 NIIF PARA PYMES

Participaciones


viernes, 23 de febrero de 2018

Desde Investopedia

TERM OF THE DAY
Swap
A swap is a derivative contract through which two parties exchange financial instruments. These instruments can be almost anything, but most swaps involve cash flows based on a notional principal amount that both parties agree to. Usually, the principal does not change hands. Each cash flow comprises of one leg of the swap. One cash flow is generally fixed, while the other is variable, that is, based on a a benchmark interest rate, floating currency exchange rate, or index price.
Breaking it Down:
In an interest rate swap, the parties exchange cash flows based on a notional... Read More

Desde HBR

In Disagreements at Work, Consider Your Colleague’s Perspective


When you get into a disagreement with a coworker, it’s easy to focus on your own feelings and ignore your counterpart’s. But wallowing in your own frustration won’t get you anywhere. Instead, put yourself in the other person’s shoes. What do they want from the situation? Why are they acting this way? Think about the kind of person you’re dealing with. Are they more of a straight shooter who says things like they are, or do they tend to beat around the bush? If you frequently work with the person, you may already be familiar with their style. But if you rarely interact, you’ll have to do some digging. Look for patterns in how they communicate and clues in their behavior. And get input from others — don’t go around grilling people, but ask them to confirm or deny your observations.

martes, 20 de febrero de 2018

Desde Observatorio ITESM


Propuestas pedagógicas disruptivas alrededor del mundo


Conoce los modelos educativos más innovadores y la prácticas educativas más disruptivas -utilizados en países como Inglaterra, Dinamarca, Polonia e Italia- aplicados a diferentes niveles educativos, desde jardín de niños hasta preparatoria. 


Estrategias docentes, ¿cómo preparar a los estudiantes para los trabajos del futuro?


Cuando hablamos de automatización, la transformación de trabajos y habilidades que los estudiantes deben desarrollar para enfrentar los desafíos del futuro, por lo general enfocamos nuestra atención en el rol de las universidades, las empresas y los estudiantes. Sin embargo, ¿qué piensan los profesores

Las universidades deben tomar la iniciativa de la capacitación en el trabajo


Un estudio muestra que la mayoría de las personas no temen perder su empleo a manos de la Inteligencia Artificial, pero desean tener acceso a capacitación en el trabajo para mantenerse actualizados. Esto representa una gran oportunidad para las instituciones de educación superior.

 

"El proceso científico nos proporciona las herramientas necesarias para evaluar e interpretar el mundo que nos rodea"


El Howard Hughes Medical Institute (HHMI) con el respaldo de científicos, artistas y expertos en educación, ha creado BioInteractive, una colección de recursos multimedia especializados en Biología. La colección incluye apps, animaciones, videos, plataformas interactivas y laboratorios virtuales.
 

domingo, 18 de febrero de 2018

Desde PERA

SEMANA 1 NIIF PARA PYMES

Participaciones

jueves, 15 de febrero de 2018

Desde HBR

Don’t Skirt Important Issues During Your Next Meeting


Too many meetings drag on without participants discussing the real problems that need to be addressed. People talk around the important issues during the meeting and actually address them before or after it — which renders the meeting a waste of time and makes you, the meeting organizer, look bad. Combat this risk by explicitly asking that issues be discussed in the meeting, not outside of it. Be specific about the meeting’s topic, letting everyone know ahead of time what you expect their contributions to be. State the meeting’s purpose in the agenda, and reiterate it when the meeting begins, explaining that all problems should be raised in the room. While some people may resist your directness, calling out difficult issues at the start of a meeting will increase the likelihood of candid discussions rather than hallway gossip.

Desde Accounting Today

Web Seminar  Streamline your accounting processes and transform your financial performance
Feb. 22, 2018 | 2 PM ET/11 AM PT
Hosted by Credit Union Journal, sister publication of Accounting Today
The foundation of successful corporate performance management is sound business intelligence, the basis of which is solid financial processes. As today’s financial institutions face many business challenges – from regulations to reporting to balancing risk with profitability – having the right tools in place to address these challenges is critical.
Prologue™ Financials from Fiserv streamlines and automates financial accounting processes for greatly improved efficiency. This solution can supercharge accuracy and efficiency while reducing costs – top priorities for every CFO.
In this webinar, discover how you can:
  • Cut the risk of errors that result in financial loss in half
  • Avoid restating or correcting financial reports
  • Provide auditors with complete and consistent information
  • Eliminate the majority of write-offs associated with unresolved exceptions
CFOs, Controllers and Financial Accountants should join Fiserv experts for an educational and informative discussion to learn how your institution can increase data accuracy, support accounting process automation, and create efficiencies that enable time and resources to be directed to strategic, profitable activity.

Desde quickread

Market Participant Acquisition Premiums in Valuations For Financial Reporting Purposes
In this article, the author revisits the Market Participant Acquisition Premium (MPAP) issued by The Appraisal Foundation and reiterates the findings regarding what is a premium and what that means.

Desde Investopedia

TERM OF THE DAY
Inflation
Inflation is the rate at which the general level of prices for goods and services is rising and, consequently, the purchasing power of currency is falling. Central banks attempt to limit inflation, and avoid deflation, in order to keep the economy running smoothly.
Breaking it Down:
As a result of inflation, the purchasing power of a unit of currency falls. For example, if the inflation rate is 2%, then a pack of gum that costs... Read More

martes, 6 de febrero de 2018

Desde HBR


Don’t Let Pressure Turn into Stress


Pressure and stress are not the same thing. But the former is converted into the latter when you add one ingredient: rumination, the tendency to keep thinking about past or future events in a negative way. When you start ruminating (you’ll notice that your attention gets caught in an unproductive loop, like a hamster on a wheel), redirect yourself toward areas in which you can take useful action. Try this exercise: Draw a circle on a page. Write down all of the things you can control or influence inside the circle and all of the things you cannot outside it. Remind yourself that you can care about externalities (your work, your team, your family) without worrying about them. You can also put things in perspective by comparing a past stress with a current one — i.e., a major illness versus a missed sale — or by asking yourself “How much will this matter in three years’ time?” or “What’s the worst that could happen?”

Desde Investopedia


TERM OF THE DAY
Gross Margin
Gross margin is a company's total sales revenue minus its cost of goods sold (COGS), divided by total sales revenue, expressed as a percentage. The gross margin represents the percent of total sales revenue that the company retains after incurring the direct costs associated with producing the goods and services it sells. The higher the percentage, the more the company retains on each dollar of sales, to service its other costs and debt obligations.
Breaking it Down:
The gross margin number represents the portion of each dollar of revenue that the company... Read More

Desde Observatorio ITESM


"La habilidad más importante es aprender a aprender": Amar Kumar sobre el futuro de la educación


Amar Kumar charló con el Observatorio sobre el futuro de la educación. De acuerdo con Kumar será esencial continuar adquiriendo nuevas habilidades sobre la marcha. En un mundo en constante cambio, los aprendices que saben cómo aprender van a ser increíblemente exitosos.

jueves, 1 de febrero de 2018

Desde quickread





February 1, 2018 |   NACVA  |   CTI  |    |  

The Surprising Role of Client Education in Closing New Business Deals
Client education can have a huge impact in accounting and professional service firms’ content marketing efforts.  By providing prospects with increasingly valuable pieces of educational content, you can not only attract them to your firm, but also nurture them as they move into and through your sales funnel.

Why All Values Are Not Created Equal: Understanding Terms and Bridging a Potential Valuation Gap
It is not uncommon for litigation to stem from disagreements over the value of privately held companies and ownership interests in those entities.  In those situations, many different values are often discussed as the parties attempt to reach a resolution.  It is important to make sure that the parties are speaking the same language as far as the type of value being considered—equity value, enterprise value or invested capital value.  While these three types of value are related, there are significant differences between them and understanding those differences is important in reaching a fair resolution.  In his article, the author walks through the differences in equity, enterprise, and invested capital value he shares with attorneys and views as additional tools to effectively navigate valuation-related disputes and negotiations.
2018 Annual Consultants' Conference | Register by January 31 and be entered to win Michael Jackson ONE Tickets
In Case You Missed It:

This discussion summarizes the interrelatedness of the weighted average cost of capital and the weighted average return on assets within the context of a purchase price allocation for financial reporting purposes. Failure to understand this fundamental relationship can lead to inaccurate estimates of value for the acquired assets and, therefore, inaccurate reported asset values and amortization expense on the financial statements of the acquirer. The WACC can be viewed as a weighted average of the required rates of return for the individual assets of the acquired company. The selected intangible asset rates of return should be reviewed for reasonableness through a weighted average return on assets analysis. Understanding the nature and risk of the expected cash flow (of the enterprise and specific assets) is important to ensuring consistency throughout the analysis.

The first article in this series provided an introduction to valuation analysts (analyst) regarding the need to integrate and use the Asset-based Approach to value going-concern businesses and securities. This second installment addresses common analyst misconceptions regarding the use of the Asset-based Approach to value both asset holding companies and operating companies.
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Desde CCES


Desde Investopedia

TERM OF THE DAY
Mutual Fund
A mutual fund is an investment vehicle made up of a pool of moneys collected from many investors for the purpose of investing in securities such as stocks, bonds, money market instruments and other assets. Mutual funds are operated by professional money managers, who allocate the fund's investments and attempt to produce capital gains and/or income for the fund's investors. A mutual fund's portfolio is structured and maintained to match the investment objectives stated in its prospectus.
Breaking it Down:
Mutual funds give small or individual investors access to professionally managed portfolios of equities, bonds and... Read More

Desde HBR


To Avoid Confirmation Bias in Your Decisions, Consider the Alternatives


As a leader, it’s a rare luxury to have all of the relevant data before making a decision. More often you make a call with incomplete information, which leaves you open to confirmation bias — meaning you pay attention to data that supports the decision you’ve made and dismiss data that does not. To avoid this trap, take some time before executing your decision and ask yourself what would’ve happened if you’d made the opposite choice. Gather the data you would need to defend this opposite view, and compare it with the data used to support your original decision. Reevaluate your decision in light of the bigger data set. Your perspective may still be incomplete, but it will be much more balanced.