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This technical note provides an overview of accounting for owners equity. It discusses the concepts of common stock and preferred stock, as well as authorized, issued, and outstanding shares. It covers the accounting for issuances of stock, repurchases of stock (treasury stock), capital stock and additional paid in capital, and dividends. It touches briefly on comprehensive income and earnings per share.

This note introduces cybersecurity what it is, why it is needed, and current practices and solutions. While the broad issue of information security is a concern for governments and individuals, this note focuses on internet-related risks facing private-sector enterprises. Cybersecurity is, or should be, front and center in the minds of leaders at companies that are adopting and applying digital technologies to transform how their companies operate. Those technologies continue to advance in some cases at mind-boggling speed. Think artificial intelligence (AI), cloud solutions, enterprise integration, 5G communication, the Internet of Things (IoT), robotics, and more. While these technologies promise to increase an enterprises efficiencies and deliver better customer services, they also introduce a new business risk: cyber risk. Cyber risk means risk of disruption of an enterprises operations, damage to its reputation, or both, caused by the deliberate actions cyberattacks of outsiders (cybercriminals) or enterprise insiders. Once thought to be the responsibility of an enterprises information technology (IT) department, cybersecurity the prevention of and response to cyberattacks is now every employees responsibility, from hourly workers to the board of directors. At the Darden School of Business, this note is taught in the second-year elective Digital Operations class; it would also be suitable in a module covering cyber risks.

In the rapidly evolving environment of modern business, the digitization of economic activity and the ubiquitous integration of technology across industries are fundamentally altering how companies develop and implement strategy. The rise of digital technologies has not only intensified competition but has also opened new opportunities for collaboration, even among firms that may be direct competitors in certain markets. This shift is particularly pronounced in technology-focused industries, where the pace of innovation and the complexity of the technologies involved compel extending traditional strategic frameworks. This module note presents a framework that identifies five factors firms should consider when drawing the line between competition and collaboration on a given technology: 1) whether the market is winner-take-all, 2) the location in the technology life cycle (S-curve), 3) the location in the technology stack, 4) the level of industry competition, and 5) the level of social acceptance (including regulatory uncertainty) towards the technology.

This technical note provides an overview of accounting for bonds. It discusses bonds priced at face value, a discount, and a premium. It discusses the differences between the coupon rate and effective interest rate and their implications for both the pricing and accounting for bonds. It covers the amortization of bond discounts and premiums, and it briefly discusses the early retirement of bonds and accounting for bonds using the fair value method.

This technical note provides an overview of accounting for inventory and cost of goods sold expense. It discusses accounting for the purchase and sale of inventory, periodic and perpetual inventory systems, inventory write-downs, and alternative inventory costing methods. It also discusses the use of the LIFO Reserve to adjust financial statements prepared using the LIFO method of inventory valuation to an as-if FIFO basis, illustrating those adjustments with an example.

This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and estimate of bad debt expense using both the aging method and percent of sale method.

This note examines queuing fundamentals and introduces a basic model, variability in systems (arrivals and service processes), and approaches to measure and reduce it. The material also includes practical implications for managing congested systems and helping anticipate and overcome challenges of waiting for service. For MBA students, it can be placed in an operations module on managing variability or queueing. Students can also look for qualitative solutions to address excessive waiting times and hypothesize how their recommendations might affect both actual and the perceived waiting time. For executives, it can serve as a discussion vehicle for operations and customer service.

In this article, we will discuss the concept of AI Products, how they are changing our daily lives, how the field of AI & Product Management is evolving, and the AI Product Development Lifecycle.

In the evolving landscape of human resources and organizational development, the TRAIL Talent Management Model emerges as a comprehensive framework aimed at maximizing employee engagement and retention. TRAIL is an acronym that encapsulates the critical components of talent management within an organization: targets, or company goals; recruitment of people in alignment with those goals; assimilation of new hires into the company; idealizing, creating the best possible working conditions; and leaving, meaning handling employee departures. This technical note introduces each component of the TRAIL model and demonstrates how each builds upon the prior components, creating a holistic approach to developing and maintaining a robust workforce. At the Darden School of Business, this technical note is taught in the first- and second-year "Talent Trailblazers" course; it would also be suitable in a module on leadership in organizations.

This technical note explores the applications of usability testing to enhance the effectiveness of data visualizations in persuasive communication. It argues that beyond following best practices for visual design, usability testing-a common user research approach in website, app, and software development-can significantly improve how well data visualizations meet audience needs and accomplish persuasive goals. The note details various aspects of usability testing, including its objectives and methodologies applicable to charts versus interactive dashboards (e.g., five-second tests, task-based tests, and think-aloud protocols), and emphasizes iterative design based on feedback. By highlighting the importance of both qualitative and quantitative feedback from representative users, the document provides insights into creating more intuitive, efficient, and impactful data visualizations.

In 2001, the economies of Brazil, Russia, India, and China (BRICs) were predicted to grow faster than many others; this prediction turned out to be true. In this technical note, the challenge is to identify the new BRICs in 2023. Students will investigate the following questions: What are the economics behind BRICs? How do investors and managers identify the next BRIC countries (i.e., the next high-growth economies)? Could the economic frameworks underlying BRICs analysis provide some clarity after the fog of the COVID-19 pandemic and war in Europe? This note includes a short explanation of the Solow growth model, an exploration of growth factors not considered in that model, and data for emerging-market economies in 2000. Finally, it offers a range of perspectives on growth factors and suggests an updated analysis of growth prospects and possible new BRICs in 2023. At the Darden School of Business, this note is taught in the first-year core GEM course and used in the Global Financial Markets course.

This technical note provides an overview of the financial reporting process. It includes a discussion of key players in the process, financial reporting requirements, the external audit process, and the annual report.

In February 2022, an emergency registered nurse who worked a night shift in a Toronto, Ontario hospital was appalled at the overwhelming number of patients arriving at the emergency department with mental health issues. In recent times, the increase in the number of mental health patients arriving in the emergency department, especially with the novel COVID-19 pandemic exacerbating the rise in mental health disorders, made the registered nurse aware of the need for effective strategies to address this issue. The growing interest and changing attitudes about psychedelic-assisted therapy was a potential treatment for mental health, which has the potential to disrupt the health care industry. From the beginnings of psychedelics use and research, starting with the creation of lysergic acid diethylamide (commonly known as LSD) in 1938 and the experimentation with psychedelics during the Cold War, questions were raised about the use of psychedelics in therapy and the need for further research to fully understand their potential as a treatment option. Based on the growing interest and changing attitudes about psychedelics in psychotherapy, the potential benefits and challenges of this field raised important ethical considerations that needed to be discussed and examined.

In February 2022, an emergency registered nurse who worked a night shift in a Toronto, Ontario hospital was appalled at the overwhelming number of patients arriving at the emergency department with mental health issues. In recent times, the increase in the number of mental health patients arriving in the emergency department, especially with the novel COVID-19 pandemic exacerbating the rise in mental health disorders, made the registered nurse aware of the need for effective strategies to address this issue. The growing interest and changing attitudes about psychedelic-assisted therapy was a potential treatment for mental health, which has the potential to disrupt the health care industry. From the beginnings of psychedelics use and research, starting with the creation of lysergic acid diethylamide (commonly known as LSD) in 1938 and the experimentation with psychedelics during the Cold War, questions were raised about the use of psychedelics in therapy and the need for further research to fully understand their potential as a treatment option. Based on the growing interest and changing attitudes about psychedelics in psychotherapy, the potential benefits and challenges of this field raised important ethical considerations that needed to be discussed and examined.

How do venture capital and private equity funds actually work? This Technical Note covers the "when, who, and how" details: "When": fund length, extensions, and when investors can no longer initiate new investments. "Who": who is in the General Partner entity, the importance of the firm's Management Company (the owners of the firm), how fees and carried interest flows work, and the Limited Partners' Advisory Committee. "How": key person clauses, invested capital vs, committed capital, what happens when an investor defaults on its commitment, how multiples are calculated (MOIC vs. TVPI), the difference between realized and unrealized gains/losses, how fund distributions work, and the difference between distributed and residual value.

This technical note provides an overview of accounting for contingent liabilities. It outlines the decision process management uses to determine the financial statement implications of such liabilities. It provides an example and walks through the appropriate accounting steps.

This technical note provides an overview of accounting for investments in equity securities. It discusses passive investments and fair value accounting, investments resulting in significant influence and the equity method of accounting, and investments resulting in control and consolidation accounting. It provides examples of each of the three possible accounting approaches and walks through the appropriate accounting for each.

This note presents an abridged description of balance of payments (BOP) and international investment position (IIP) data. It refers to data for Mexico, but given that there are worldwide standards for countries that report BOP and IIP, it provides guidance for understanding the data of just about any country.

This note lays out a process that students and business leaders can follow to make well-integrated sets of strategic choices.