Dynamic Pricing & Corporate Governance: How Algorithms Became the Invisible Steering Wheel of Modern Markets

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I. Introduction — When Prices Begin to Think for Themselves Topics show I. Introduction — When Prices Begin to Think for Themselves II. What Dynamic Pricing Really Is — from Human Judgment to Algorithmic Autonomy 1. First Generation: Yield Management (1970s–1990s) 2. Second Generation: E-commerce and Real-Time Competition (2000–2015) 3. Third Generation: Machine-Learning Models (2015–2023) … Read more

When the Nervous System Misfires: What the Wall Street Vendor Breach Reveals About Modern Financial Governance

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How the Wall Street Vendor Breach Exposed the Hidden Anatomy of Modern Financial Governance Prologue — The Moment the Pulse Faltered Topics show Prologue — The Moment the Pulse Faltered I. The Flicker — A Thursday Morning in Midtown II. The Hidden Plumbing — The Shadow Infrastructure Beneath Wall Street III. Third-Party Risk — The … Read more

IFRS 18 Management Performance Measures in Energy, Banking & Insurance

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1. IFRS 18 MPMs Energy Banking Insurance – Purpose & Positioning Topics show 1. IFRS 18 MPMs Energy Banking Insurance – Purpose & Positioning 2. Energy Sector – Replacement Cost Profit & Underlying Upstream Profit 2.1 MPM 1 — Replacement Cost Operating Profit (RCOP) 2.2 MPM 2 — Underlying Upstream Operating Profit (UUOP) 3. Banking … Read more

IFRS 18 Management Performance Measures in Telecommunications and Software

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IFRS 18 MPMs Telecom Software – Purpose and positioning Topics show IFRS 18 MPMs Telecom Software – Purpose and positioning 2 Core Editorial Principles Applied 3 Telecommunications Industry: Service EBITDA 3.1 Definition and IFRS 18 Context 3.2 Reconciliation Table 3.3 Explanation of Adjustments 3.4 Interpretation and Governance Perspective 4 Software Industry: Non-IFRS Operating Profit ex … Read more

IFRS 18 Management Performance Measures in the Automotive & Airline Industries

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1 Purpose and Positioning – IFRS 18 MPM Automotive and Airline Industries Topics show 1 Purpose and Positioning – IFRS 18 MPM Automotive and Airline Industries 2 Automotive Industry: Management Performance Measures 2.1 Adjusted Industrial EBIT (AI-EBIT) 2.2 Mobility Services Margin (MSM) 3 Airline Industry: Management Performance Measures 3.1 Core Operating Profit excluding Fuel (COP-xFuel) … Read more

IFRS 18 Management Performance Measures in Industrial Manufacturing (Discrete & Process)

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1 Purpose and Positioning – IFRS 18 MPM’s Industrial Manufacturing Topics show 1 Purpose and Positioning – IFRS 18 MPM’s Industrial Manufacturing 2 Core Editorial Principles Applied 3 Underlying Industrial EBIT (UI-EBIT) 3.1 Definition and IFRS 18 Context 3.2 Reconciliation Table 3.3 Explanation of Adjustments 3.4 Interpretation and Governance Perspective 4 Aftermarket Contribution (AMC) 4.1 … Read more

IFRS 18 Management Performance Measures in Consumer Packaged Goods (CPG/FMCG)

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1 IFRS 18 Management Performance Measures CPG – Purpose and Positioning Topics show 1 IFRS 18 Management Performance Measures CPG – Purpose and Positioning 2 Brand-Investment Adjusted EBIT (BI-EBIT) 2.1 Definition and IFRS 18 Context 2.2 Reconciliation Table 2.3 Interpretation and Governance Perspective 2.4 Assurance and Internal Control Implications 3 Core Gross Profit after Mix … Read more

IFRS 18 Management Performance Measures in Consumer Retail

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1 Purpose and Positioning – Grocery & General Merchandise Topics show 1 Purpose and Positioning – Grocery & General Merchandise 2 ROM-exM — Retail Operating Margin Excluding Markdown Programs 2.1 Definition and IFRS 18 Context 2.2 Calculation and Reconciliation 2.3 The Reconciliation: from arithmetic to understanding 2.4 Assurance and Internal Control Implications 3 Like-for-Like Trading … Read more

IFRS 18 and Management Performance Measures (MPMs): The New Language of Performance

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1. The quiet revolution inside the income statement Topics show 1. The quiet revolution inside the income statement 2. What exactly is an MPM? 3. Why the IASB stepped in 4. The heart of the new requirement: reconciliation and transparency Interpretation for users 5. MPMs and governance: when “transparency” meets “accountability” 6. The anatomy of … Read more