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/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/21799/economic-growth/?business Economic growth & GDP - Total GDP vs GDP per capita - Productive factors & investment - Structural economic shifts - Limitations of GDP - Alternative development indicators - Sustainability & environmental challenges Economic growth Economic growth & GDP, Total GDP vs GDP per capita, Productive factors & investment, Structural economic shifts, Limitations of GDP, Alternative development indicators, Sustainability & environmental challenges 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/21795/dividends/?business Dividends definition and purpose - Dividend types and methods - Retained earnings in dividends - Dividend financial ratios - Dividend policy strategy Dividends Dividends definition and purpose, Dividend types and methods, Retained earnings in dividends, Dividend financial ratios, Dividend policy strategy 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/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/11674/why-tax-business/?business Tax incidence - Firms - Working of firms - Main business taxes - Alternatives - Withholding and information Why tax business? Dr. Kristoffer Berg Tax incidence, Firms, Working of firms, Main business taxes, Alternatives, Withholding and information 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/t/21797/creditors/?business Definition of creditors - Trade vs financial creditors - Creditors in business operations - Creditors in financial reporting - Credit management and liquidity - Creditors\u2019 priority in insolvency - Creditor protections in UK and US Creditors Definition of creditors, Trade vs financial creditors, Creditors in business operations, Creditors in financial reporting, Credit management and liquidity, Creditors\u2019 priority in insolvency, Creditor protections in UK and US 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 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/13951/apportionment-of-tax-revenue/?business Formula apportionment - Standard corporate apportionment formula - Allocation of corporate income tax revenues - Formal apportionment system solution Apportionment of tax revenue Dr. Kristoffer Berg Formula apportionment, Standard corporate apportionment formula, Allocation of corporate income tax revenues, Formal apportionment system solution 2026-05-28 2026-05-28 The Business & Management Collection https://hstalks.com/playlist/1908/key-concepts-state-capitalism/?business Capitalism - Government - Economic Policy Key Concepts: State Capitalism Prof. Anna Grosman Capitalism, Government, Economic Policy 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21068/current-assets/?business Definition of current assets - Categories of current assets - Liquidity and order of assets - Valuation and management of current assets - Liquidity analysis ratios - Risks of slow inventory and overdue receivables - Tools for asset management Current assets Definition of current assets, Categories of current assets, Liquidity and order of assets, Valuation and management of current assets, Liquidity analysis ratios, Risks of slow inventory and overdue receivables, Tools for asset management 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/13226/strategies-for-firm-success-in-the-face-of-governm/?business Government as economic actor - State ownership mechanisms - Political regime influence - Strategic industry importance - Foreign investment patterns - Subsidies and bailouts - Crisis-driven interventions Strategies for firm success in the face of government influence 1 Prof. Anna Grosman Government as economic actor, State ownership mechanisms, Political regime influence, Strategic industry importance, Foreign investment patterns, Subsidies and bailouts, Crisis-driven interventions 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21087/direct-costs/?business Direct costs definition and importance - Direct vs. indirect costs - Types of direct costs (materials, labor) - Direct cost examples in manufacturing and services - Role of direct costs in decision-making Direct costs Direct costs definition and importance, Direct vs. indirect costs, Types of direct costs (materials, labor), Direct cost examples in manufacturing and services, Role of direct costs in decision-making 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21067/current-account/?business Current account meaning and importance - Components of current account - Balance of trade elements - Income flows and transfers - Surplus and deficit effects - Link to capital account - Economic impact and policy - International standards and terms Current account Current account meaning and importance, Components of current account, Balance of trade elements, Income flows and transfers, Surplus and deficit effects, Link to capital account, Economic impact and policy, International standards and terms 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21086/diminishing-marginal-utility/?business Diminishing Marginal Utility - Historical Origins of Marginal Utility - Marginal Utility and Law of Diminishing Returns - Impact on Demand Curve - Consumer Optimization and Indifference Curves - Subjectivity of Utility and Value Paradox - Utility, Preferences, Income Effects, Nature of Goods Diminishing marginal utility Diminishing Marginal Utility, Historical Origins of Marginal Utility, Marginal Utility and Law of Diminishing Returns, Impact on Demand Curve, Consumer Optimization and Indifference Curves, Subjectivity of Utility and Value Paradox, Utility, Preferences, Income Effects, Nature of Goods 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/9760/earnings-management/?business Earnings management triggers - Accounting policy adjustments - Ways to do earning management - Investor trust erosion - Dangers of earning management Earnings management Dr. Janis Weber Earnings management triggers, Accounting policy adjustments, Ways to do earning management, Investor trust erosion, Dangers of earning management 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21075/debtors/?business Debtors definition and terms - Managing debtors and liquidity - Risks of credit sales - Credit controls and assessment - Accounting for bad debts Debtors Debtors definition and terms, Managing debtors and liquidity, Risks of credit sales, Credit controls and assessment, Accounting for bad debts 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/13887/strategies-for-firm-success-in-the-face-of-governm/?business International reputation building - Ethical value promotion - Sustainable investment initiatives - Economic development goals - Geopolitical influence strategies - State firm power dynamics Strategies for firm success in the face of government influence 2 Prof. Anna Grosman International reputation building, Ethical value promotion, Sustainable investment initiatives, Economic development goals, Geopolitical influence strategies, State firm power dynamics 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21069/current-liabilities/?business Definition and importance of current liabilities - Types of current liabilities - Distinguishing current and non-current liabilities - Measurement of current liabilities - Working capital and liquidity ratios - Risks of inadequate liquidity - Management strategies for current liabilities - Techniques for monitoring liabilities Current liabilities Definition and importance of current liabilities, Types of current liabilities, Distinguishing current and non-current liabilities, Measurement of current liabilities, Working capital and liquidity ratios, Risks of inadequate liquidity, Management strategies for current liabilities, Techniques for monitoring liabilities 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/13886/corporations-as-instruments-of-state-power-emergen/?business Political favoritism in bailouts - Distorted market competition - Pandemic-driven state intervention - Foreign divestment consequences - Geopolitics shaping corporations Corporations as Instruments of state power: emergency and support Prof. Anna Grosman Political favoritism in bailouts, Distorted market competition, Pandemic-driven state intervention, Foreign divestment consequences, Geopolitics shaping corporations 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/13885/corporations-as-instruments-of-state-power-big-tec/?business Political-business interconnections - Types of CPTs - Strategic CSR practices - Performance implications of CPT - Theoretical perspectives on CPTs Corporations as instruments of state power: big tech and politics Prof. Anna Grosman Political-business interconnections, Types of CPTs, Strategic CSR practices, Performance implications of CPT, Theoretical perspectives on CPTs 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21082/demand/?business Demand definition - Demand curve & consumer behavior - Non-price demand factors - Demand curve movement vs. shift - Price elasticity & determinants Demand Demand definition, Demand curve & consumer behavior, Non-price demand factors, Demand curve movement vs. shift, Price elasticity & determinants 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/t/21066/cumulative-preference-shares/?business Cumulative Preference Shares - Dividend Priority - Unpaid Dividend Arrears - Comparison with Other Shares - UK vs US Terminology - Investor Protection in Volatile Industries - Issuer Motivations and Trade-Offs Cumulative preference shares Cumulative Preference Shares, Dividend Priority, Unpaid Dividend Arrears, Comparison with Other Shares, UK vs US Terminology, Investor Protection in Volatile Industries, Issuer Motivations and Trade-Offs 2026-04-30 2026-04-30 The Business & Management Collection https://hstalks.com/playlist/1710/key-concepts-auditing/?business Principles of auditing - Reasons for auditing - Audit risk - Internal control - Audit procedures - Audit completion - Audit reports - Auditing standards and litigation Key Concepts: Auditing Prof. David Hay Principles of auditing, Reasons for auditing, Audit risk, Internal control, Audit procedures, Audit completion, Audit reports, Auditing standards and litigation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/14017/the-business-of-auditing/?business Networks of independent firms - Auditing careers - Audit opinion - Expectation gap The business of auditing Prof. David Hay Networks of independent firms, Auditing careers, Audit opinion, Expectation gap 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19797/cost-allocation/?business Cost allocation in accounting - Direct vs. indirect costs - Allocation bases for indirect costs - Joint and common cost allocation - Importance of accurate cost allocation Cost allocation Cost allocation in accounting, Direct vs. indirect costs, Allocation bases for indirect costs, Joint and common cost allocation, Importance of accurate cost allocation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/14513/assertions/?business Net income - Assets - Liability - Equity - Revenue - Financial reports - Occurrence vs. completeness - Account balance - Materiality Assertions Prof. David Hay Net income, Assets, Liability, Equity, Revenue, Financial reports, Occurrence vs. completeness, Account balance, Materiality 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19826/covered-warrants/?business Covered Warrant Basics - Covered Warrants vs Company Warrants - Trading and Issuing Covered Warrants - Covered Warrants Structure and Function - Risks and Rewards of Covered Warrants - Covered Warrants vs Options - Covered Warrants Use Cases Covered warrants Covered Warrant Basics, Covered Warrants vs Company Warrants, Trading and Issuing Covered Warrants, Covered Warrants Structure and Function, Risks and Rewards of Covered Warrants, Covered Warrants vs Options, Covered Warrants Use Cases 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19693/perfect-information/?business Perfect information definition - Perfect vs complete information - Perfect vs imperfect info games - Info types and decision analysis - Challenges of imperfect info in real world Perfect information Perfect information definition, Perfect vs complete information, Perfect vs imperfect info games, Info types and decision analysis, Challenges of imperfect info in real world 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19825/cost-plus-pricing/?business Cost-plus pricing definition and principle - Steps in cost-plus pricing - Advantages of cost-plus pricing - Industries using cost-plus pricing - Limitations of cost-plus pricing - Combining cost-plus pricing with market research Cost-plus pricing Cost-plus pricing definition and principle, Steps in cost-plus pricing, Advantages of cost-plus pricing, Industries using cost-plus pricing, Limitations of cost-plus pricing, Combining cost-plus pricing with market research 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19800/cost-of-sales/?business Cost of Sales Definition - Cost of Sales Components - COGS Calculation Methods - Inventory Valuation Methods - Impact of Inventory Methods - Importance of Cost of Sales Cost of sales Cost of Sales Definition, Cost of Sales Components, COGS Calculation Methods, Inventory Valuation Methods, Impact of Inventory Methods, Importance of Cost of Sales 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19829/economic-depression/?business Economic depression definition and traits - Depression vs recession - Historical depression examples - Causes and triggers of depressions - Social and economic depression impacts - Policy responses and fiscal stimulus - Regulation, safety nets, international cooperation Economic depression Economic depression definition and traits, Depression vs recession, Historical depression examples, Causes and triggers of depressions, Social and economic depression impacts, Policy responses and fiscal stimulus, Regulation, safety nets, international cooperation 2026-03-31 2026-03-31 The Business & Management Collection https://hstalks.com/t/19827/double-entry-bookkeeping/?business Double-entry bookkeeping principles - The accounting equation - Debits and credits - Ledgers, journals, and T accounts - Advantages of double-entry bookkeeping Double-entry bookkeeping Double-entry bookkeeping principles, The accounting equation, Debits and credits, Ledgers, journals, and T accounts, Advantages of double-entry bookkeeping 2026-03-31 2026-03-31 The Business & Management Collection