Corporate Finance Essentials: Capital, Risk, and Valuation

Capital Structure

Capital Structure refers to the way a firm finances its assets and operations through a combination of debt, equity, and securities such as preferred stock. It can influence a firm’s beta, market risk, and stock price.

Business Risk

Business Risk is the uncertainty in a firm’s operating income (EBIT) that arises from the nature of the firm’s operations.

Business Risk Factors

  • Variability in demand
  • Variability in sales price
  • Variability in input costs
  • Operating leverage

Financial Risk

Financial

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Tax Obligations and Distribution in the Audiovisual Industry

Tax Obligations in the Audiovisual Industry

1. Corporate Tax Calendar for Audiovisual Companies

In the course of their business, audiovisual companies face different tax obligations:

  • Income Tax: This tax period coincides with the calendar year and generally accrues on December 31st. The taxpayer (the company) must determine the tax due and submit the amount in the same place, form, and time limits determined by the Ministry of Finance. They must also include the time available to the Ministry and any
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David Ricardo and Thomas Malthus: Impact on Classical Economics

David Ricardo: Pioneer of Modern Macroeconomics

David Ricardo, born in London on April 18, 1772, was one of the most influential economists, along with Adam Smith and Thomas Malthus. He is considered one of the pioneers of modern macroeconomics and is invoked by both neoclassical monetarists and English Marxists. Ricardo was also a successful businessman, speculator, stockbroker, and member of Parliament. He belonged to the school of classical economics.

Theory of Differential Rent

David Ricardo investigated

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Employment Contracts and Labor Market: Key Concepts

Employment Contracts and Labor Law

An employment contract is an agreement between an employee and an employer where the employer agrees to pay a fee to receive services. The worker must be 18 years old, or if between 16 and 18, legally emancipated or with parental consent.

Key Elements of an Employment Contract

  • Place and date of the agreement
  • Identification of the parties
  • Name and category of the worker
  • Place of work
  • Working hours
  • Duration of the contract
  • Start date
  • Pay rate
  • Annual leave entitlement
  • Notice
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International Economy and Technological Shifts: 1870-1945

Item 3: The Emergence of an International Economy (1870-1945)

1. Market, Trade, and Factors

a) The Integration of Markets

Trade in antiquity was based on traditional economies in which the movement of goods was limited due to inefficient transport. Modern economies are built to sell, and with them increases the movement of goods and factors. Trade grew faster than production in the nineteenth century: GDP increased by 2.5% and trade by 4%. Foreign trade multiplied by 25 due to the internationalization

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European Union and International Organizations: A Glossary

Single European Act

1986. This was the first modification of the basic treaties of the European Communities. Among its major innovations, it sanctioned the existence of the European Council and strengthened the powers of the European Parliament with the aim of establishing the single market.

World Bank (WB)

An international economic institution born after the Bretton Woods Conference in 1944, with the role of providing credit worldwide, but especially to developing States. It is owned by 185 countries.

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