From Tin Pan Alley to Taylor Swift: Accounting, Governance and Valuation of Music Catalogues

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Last Updated on 15/04/2026 by 75385885 Part 1 — When Songs Become Assets Topics show Part 1 — When Songs Become Assets Tin Pan Alley — The Separation of Creation and Ownership From Elvis to Jackson — Ownership as Strategic Power music catalogue valuation intangible assets IFRS, IAS 38 music rights, music catalogue accounting, royalty … Read more

When Interest Stops Being Just Interest: IFRS 9, Credit Risk and the Emerging ESG Frontier

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Last Updated on 01/04/2026 by 75385885 IFRS 9 SPPI ESG loans – There was a time when a loan was, conceptually at least, a relatively simple financial instrument. A principal amount, a contractual interest rate, a maturity date, and a credit risk that could be assessed with a combination of historical data and forward-looking judgment. … Read more

Regulated AI or Not? The US Approach Between Innovation, Enforcement and Fragmentation

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Last Updated on 01/04/2026 by 75385885 AI regulation United States – Artificial intelligence is rapidly becoming the new nervous system of the global economy. It processes information, drives decisions, and increasingly determines outcomes—whether in financial markets, healthcare, or strategic policymaking. Against that backdrop, regulation is no longer a peripheral issue; it is the backbone that … Read more

The Illusion of Control: Why Information Systems Without Governance Create a Cockpit Without Instrument Validation

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Last Updated on 27/03/2026 by 75385885 When Visibility Starts Replacing Control Topics show When Visibility Starts Replacing Control The Difference Between Seeing and Knowing The Architecture of Apparent Certainty From Recording Reality to Constructing It Reduction as a Hidden Risk The Behavioural Shift: When Measurement Becomes Direction The Emergence of Self-Reinforcing Systems The Disappearance of … Read more

Public Governance of Solar Farms – Why the Energy Transition Fails Without Legitimacy

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Last Updated on 22/03/2026 by 75385885 The uncomfortable truth behind solar farms Topics show The uncomfortable truth behind solar farms Solar farms are not infrastructure — they are territorial interventions The illusion of a technical transition The flawed paradigm of “public acceptance” Land is not an asset — it is a shared system When public … Read more

Bruce Springsteen’s Early Career and the Refusal to Become a Managed Product

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Last Updated on 19/03/2026 by 75385885 Bruce Springsteen early career – is often romanticised as a simple tale of a stubborn young artist fighting “the industry.” That is too shallow. The real story is sharper, and much more useful as a governance cornerstone. What was at stake was not merely taste, ego, or youthful rebellion. … Read more

When the Founder Won’t Leave – Governance Lessons from the LVMH Empire and Bernard Arnault

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Last Updated on 15/03/2026 by 75385885 The Empire of Luxury and the Founder Paradox Topics show The Empire of Luxury and the Founder Paradox The Architecture of a Luxury Empire The Founder Paradox The Arnault Dynasty Markets Notice Governance The Power Structure Behind LVMH The Role of the Board Investor Questions Become Louder The Complexity … Read more

Nike Strategy and Leadership: How Governance, Innovation and Athletes Built — and Challenged — a Global Sports Empire

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Last Updated on 09/03/2026 by 75385885 Nike strategy and leadership – Large corporations rarely fail overnight. More often they drift. Strategy gradually changes, operational priorities evolve and the capabilities that originally created success slowly lose their central place in decision-making. By the time declining market share or investor dissatisfaction becomes visible, the strategic shift has … Read more

Trade Unions, Corporate Governance and Industrial Power

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Last Updated on 06/03/2026 by 75385885 What the Tesla Case in Germany Reveals About the Changing Balance Between Labour and Capital Topics show What the Tesla Case in Germany Reveals About the Changing Balance Between Labour and Capital Germany’s Industrial Model: Co-Determination as Corporate Governance The Tesla Factory: A Clash of Governance Models Trad unions … Read more

Greggs at a Crossroads: Pricing Power, Expansion Risk and Governance Under Pressure

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Last Updated on 03/03/2026 by 75385885 Greggs UK retail strategy – Few companies embody modern Britain as visibly as Greggs. What began as a regional bakery has evolved into a national institution—an unlikely FTSE success story built on sausage rolls, value pricing and disciplined rollout strategy. For years, Greggs seemed almost immune to structural retail … Read more