https://hstalks.com/category/3/finance-accounting-economics/?business New and updated series & talks on Finance, Accounting & Economics from HSTalks' Business & Management Collection. daily 1 2006-01-01T12:00+00:00 Henry Stewart Talks en © Copyright Henry Stewart Talks Ltd. The Business & Management Collection © Copyright Henry Stewart Talks Ltd. https://hstalks.com/t/24710/fiscal-policy/?business Fiscal policy objectives - Fiscal policy tools - Expansionary vs. contractionary policy - Budget deficits and public debt - Fiscal policy in economic crises - Discretionary vs. automatic stabilizers - International fiscal policy differences Fiscal policy Fiscal policy objectives, Fiscal policy tools, Expansionary vs. contractionary policy, Budget deficits and public debt, Fiscal policy in economic crises, Discretionary vs. automatic stabilizers, International fiscal policy differences 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24730/income-statement/?business Income statement definition and names - Purpose and importance - Structure and components - Single vs. multi-step formats - Accrual accounting in preparation - Stakeholder uses - Analytical techniques and ratios - Link to other financial statements Income statement Income statement definition and names, Purpose and importance, Structure and components, Single vs. multi-step formats, Accrual accounting in preparation, Stakeholder uses, Analytical techniques and ratios, Link to other financial statements 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24712/floating-rate-notes/?business Introduction to Floating Rate Notes - Structure of FRNs - Issuers and Coupon Adjustments - Advantages and Drawbacks of FRNs - FRNs in Corporate Finance - FRNs in Portfolio Management Floating rate notes Introduction to Floating Rate Notes, Structure of FRNs, Issuers and Coupon Adjustments, Advantages and Drawbacks of FRNs, FRNs in Corporate Finance, FRNs in Portfolio Management 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24678/financial-ratios/?business Financial ratios overview - Financial ratio categories - Context and benchmarking - Limitations of ratios - Qualitative analysis with ratios - Stakeholder use of ratios Financial ratios Financial ratios overview, Financial ratio categories, Context and benchmarking, Limitations of ratios, Qualitative analysis with ratios, Stakeholder use of ratios 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24726/hedging/?business Hedging in business and finance - Risk reduction strategies - Financial instruments for hedging - Roles of hedgers and speculators - Limitations of hedging - Hedging in commodities, rates, currencies Hedging Hedging in business and finance, Risk reduction strategies, Financial instruments for hedging, Roles of hedgers and speculators, Limitations of hedging, Hedging in commodities, rates, currencies 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24709/financial-risk/?business Financial risk definition - Types of financial risk - Financial risk assessment tools - Financial risk management strategies - Financial risk in business strategy Financial risk Financial risk definition, Types of financial risk, Financial risk assessment tools, Financial risk management strategies, Financial risk in business strategy 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24723/gross-profit/?business Gross profit definition and importance - Gross profit calculation and components - Gross profit margin and meaning - Gross profit margin comparison - Managerial uses of gross profit - Monitoring gross profit for financial health Gross profit Gross profit definition and importance, Gross profit calculation and components, Gross profit margin and meaning, Gross profit margin comparison, Managerial uses of gross profit, Monitoring gross profit for financial health 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24716/full-employment/?business Full employment definition - Types of unemployment - Government & central bank employment policy - Unemployment-inflation link (Phillips Curve, NAIRU) - Challenges to full employment Full employment Full employment definition, Types of unemployment, Government & central bank employment policy, Unemployment-inflation link (Phillips Curve, NAIRU), Challenges to full employment 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24715/full-costing/?business Full costing definition and importance - Full costing components - Overhead allocation - Full costing in manufacturing and services - Full costing impact on decisions and reporting Full costing Full costing definition and importance, Full costing components, Overhead allocation, Full costing in manufacturing and services, Full costing impact on decisions and reporting 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24711/fixed-and-variable-costs/?business Fixed vs variable costs - Managerial decision-making - Fixed and variable cost examples - Break-even and contribution margin - Mixed and relevant costs Fixed and variable costs Fixed vs variable costs, Managerial decision-making, Fixed and variable cost examples, Break-even and contribution margin, Mixed and relevant costs 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/21442/investment-and-the-ai-bubble-risk-innovation-and-p/?business AI bubble - Hierarchy and AI - Research methodology - Decentralization and innovation - US politics - China’s trajectory - Tariffs - Institutional experimentation - AI and government policy - Regulation vs. innovation Investment and the AI bubble: risk, innovation, and productivity Prof. Carl-Benedikt Frey AI bubble, Hierarchy and AI, Research methodology, Decentralization and innovation, US politics, China’s trajectory, Tariffs, Institutional experimentation, AI and government policy, Regulation vs. innovation 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/13985/sovereign-wealth-funds-and-transparency/?business Strategic industry investments - Diversification through foreign assets - Political bias influences - Transparency variation factors - Autocracy driven investment agendas - Development focused project funding Sovereign wealth funds and transparency Prof. Anna Grosman Strategic industry investments, Diversification through foreign assets, Political bias influences, Transparency variation factors, Autocracy driven investment agendas, Development focused project funding 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/19264/valuing-intel/?business Intel revenue trend and recent performance - Operating cash flow & FCF - Intel’s core financial challenge - Nvidia’s equity investment in Intel - Valuation exercise: Nvidia’s perspective - Simplified DCF assumptions - Back-of-the-envelope valuation Valuing Intel Dr. Michael McDonald Intel revenue trend and recent performance, Operating cash flow & FCF, Intel’s core financial challenge, Nvidia’s equity investment in Intel, Valuation exercise: Nvidia’s perspective, Simplified DCF assumptions, Back-of-the-envelope valuation 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24720/gilt-edged-securities-gilts/?business Definition and purpose of gilts - Key gilt features - Types of gilts - Role of gilts in fiscal management - Risks associated with gilts Gilt-edged securities (Gilts) Definition and purpose of gilts, Key gilt features, Types of gilts, Role of gilts in fiscal management, Risks associated with gilts 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24729/ifrs-international-financial-reporting-standards/?business Introduction to IFRS - IFRS global adoption and purpose - Main IFRS financial statements - IFRS Conceptual Framework - Qualitative characteristics of IFRS - Professional judgment in IFRS - Recognizing intangible assets challenges IFRS (International Financial Reporting Standards) Introduction to IFRS, IFRS global adoption and purpose, Main IFRS financial statements, IFRS Conceptual Framework, Qualitative characteristics of IFRS, Professional judgment in IFRS, Recognizing intangible assets challenges 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24718/gearing-ratio/?business Definition of gearing ratio - Gearing vs. leverage terminology - Calculating gearing ratio - High vs. low gearing implications - Gearing impact on risk and flexibility - Gearing in UK corporate failures - Monitoring and comparing gearing ratios Gearing ratio Definition of gearing ratio, Gearing vs. leverage terminology, Calculating gearing ratio, High vs. low gearing implications, Gearing impact on risk and flexibility, Gearing in UK corporate failures, Monitoring and comparing gearing ratios 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/23323/universal-prosperity-investing-for-a-plentiful-fut/?business Universal prosperity - Economic growth - High-trust society - Material economy - Formal economy - Energy - Move to cities - Role of large companies vs. small companies - State intervention - Zero-sum mindset - Regulation - Population decline - AI Universal prosperity: investing for a plentiful future Mr. Chris Bradley Universal prosperity, Economic growth, High-trust society, Material economy, Formal economy, Energy, Move to cities, Role of large companies vs. small companies, State intervention, Zero-sum mindset, Regulation, Population decline, AI 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/playlist/1677/healthcare-economics/?business Healthcare - Hospital management - Health policies - Health insurance Healthcare Economics: Navigating Costs, Value, and Innovation Prof. Dr. Reinhard Strametz Healthcare, Hospital management, Health policies, Health insurance 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/16789/audit-reports/?business Auditor opinion formulation - Fair presentation of audit - Audit report examples - Modified opinions - Going concern and emphasis issue Audit reports Prof. David Hay Auditor opinion formulation, Fair presentation of audit, Audit report examples, Modified opinions, Going concern and emphasis issue 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/14512/evidence-and-audit-procedures/?business Analytical procedures - Tracing - Vouching - Assertions - Substantive analytical procedures Evidence and audit procedures Prof. David Hay Analytical procedures, Tracing, Vouching, Assertions, Substantive analytical procedures 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/21803/elasticity-of-supply/?business Elasticity of Supply - Measuring Price Elasticity - Types of Supply Elasticity - Determinants of Supply Elasticity - Applications in Business and Policy Elasticity of supply Elasticity of Supply, Measuring Price Elasticity, Types of Supply Elasticity, Determinants of Supply Elasticity, Applications in Business and Policy 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/14117/the-economics-of-patient-and-health-worker-safety/?business Evaluation metrics - Opportunity costs - Presenteeism - Budgeting - Trust - Recruitment - ROI The economics of patient and health worker safety Prof. Dr. Reinhard Strametz Evaluation metrics, Opportunity costs, Presenteeism, Budgeting, Trust, Recruitment, ROI 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/13889/preventive-health-economics-investing-in-populatio/?business Vaccines - Wellness programs - Investment - Healthcare system - Public health - Underinvestment - Absenteeism - Reallocating budget Preventive health economics: investing in population health Prof. Dr. Reinhard Strametz Vaccines, Wellness programs, Investment, Healthcare system, Public health, Underinvestment, Absenteeism, Reallocating budget 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/16195/audit-completion-including-going-concern-issues/?business Post audit review procedures - Subsequent event evaluation - Legal and management inputs - Financial statement adjustments - Going concern assessment Audit completion, including going concern issues Prof. David Hay Post audit review procedures, Subsequent event evaluation, Legal and management inputs, Financial statement adjustments, Going concern assessment 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/19330/value-based-healthcare-shifting-from-volume-to-val/?business Value-based healthcare - Patient-centric care - Reimbursement schemes in healthcare - Improve patient care - Measuring outcomes in healthcare - Incentives in healthcare - Patient-related outcomes measures Value-based healthcare: shifting from volume to value Dr. Benedikt Langenberger Value-based healthcare, Patient-centric care, Reimbursement schemes in healthcare, Improve patient care, Measuring outcomes in healthcare, Incentives in healthcare, Patient-related outcomes measures 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/21807/equity-financing/?business Equity financing definition - Equity financing types and stages - Equity vs debt advantages - Equity financing risks and drawbacks - Strategic and market factors in equity financing Equity financing Equity financing definition, Equity financing types and stages, Equity vs debt advantages, Equity financing risks and drawbacks, Strategic and market factors in equity financing 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/16162/internal-control/?business Organizational self-regulation methods - Governance and audit linkage - Fraud prevention mechanisms - Communication in control systems - Auditor control evaluation Internal control Prof. David Hay Organizational self-regulation methods, Governance and audit linkage, Fraud prevention mechanisms, Communication in control systems, Auditor control evaluation 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/t/17977/healthcare-spending-in-aging-populations/?business Global population aging trends - Rising healthcare expenditure drivers - Age and spending patterns - PAYG systems - Morbidity shift scenarios - Employer-supported LTC solutions Healthcare spending in aging populations Prof. Dr. Thomas Neusius Global population aging trends, Rising healthcare expenditure drivers, Age and spending patterns, PAYG systems, Morbidity shift scenarios, Employer-supported LTC solutions 2026-06-30 2026-06-30 The Business & Management Collection https://hstalks.com/playlist/1512/key-concepts-taxing-business-in-modern-economies/?business Taxing business - Corporate tax - Broad base taxing - Narrow base taxing - Taxing firm inputs - International aspect of business taxing - Profit tax revenues - Corporate income tax - Taxing sales - Taxing shareholders - Fairness in business taxation Key Concepts: Taxing Business in Modern Economies Dr. Kristoffer Berg Taxing business, Corporate tax, Broad base taxing, Narrow base taxing, Taxing firm inputs, International aspect of business taxing, Profit tax revenues, Corporate income tax, Taxing sales, Taxing shareholders, Fairness in business taxation 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/12862/taxing-firm-inputs/?business Labour taxation - After-tax profits - Effects of payroll tax - Incidence - Labour income tax paid by workers - Graphical representation - Other inputs - Production efficiency Taxing firm inputs Dr. Kristoffer Berg Labour taxation, After-tax profits, Effects of payroll tax, Incidence, Labour income tax paid by workers, Graphical representation, Other inputs, Production efficiency 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/21794/dividend-policy/?business Dividend policy basics - Returns vs. reinvestment - Global dividend norms - Dividend theories & value - Real-world dividend factors - Case study: Carillion & Moderna - Dividend policy in governance & signalling - Share buybacks vs. dividends - Strategic dividend setting Dividend policy Dividend policy basics, Returns vs. reinvestment, Global dividend norms, Dividend theories & value, Real-world dividend factors, Case study: Carillion & Moderna, Dividend policy in governance & signalling, Share buybacks vs. dividends, Strategic dividend setting 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/21800/economic-indicators/?business Economic Indicators Definition - Types of Economic Indicators - Key Economic Indicators - Indicators in Policy and Business - Limitations & Alternative Measures Economic indicators Economic Indicators Definition, Types of Economic Indicators, Key Economic Indicators, Indicators in Policy and Business, Limitations & Alternative Measures 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/12169/broad-or-narrow-base/?business Equity - Debt - Financing - Bankruptcy - Distortions - Revenue - Profit - Cash flow taxation Broad or narrow base Dr. Kristoffer Berg Equity, Debt, Financing, Bankruptcy, Distortions, Revenue, Profit, Cash flow taxation 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/21796/credit-note/?business Credit note definition and purpose - Reasons for credit notes - Required credit note details - Credit notes vs invoices - Credit notes in business and accounting Credit note Credit note definition and purpose, Reasons for credit notes, Required credit note details, Credit notes vs invoices, Credit notes in business and accounting 2026-05-28 2026-05-28 The Business & Management Collection