General Electric: Three CEOs, Three Boardrooms, and the Slow Unravelling of Corporate Governance

General Electric corporate governance – Corporate governance almost never collapses in a single moment. It does not fail with a dramatic vote, a scandalous memo, or a rogue executive. It fails the way large machines fail: incrementally, invisibly, and convincingly, until the system is operating far beyond the assumptions under which it was designed. General … Read more

Unobservable inputs

Inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.           [content_block id=34193]

Uncertainty

Use back button from the brower Type: IFRS Jargon Uncertainty: Quantitative definition: Measurement that characterizes the corporate standard* dispersion of values that could reasonably be attributed to a parameter. Qualitative definition: A general and imprecise term that refers to the lack of certainty in data and methodology choices, such as the application of non­ representative … Read more

Why Most Subscribers Now Choose Ads — and What This Structural Shift Means for Platforms, Advertisers and the Media Ecosystem

UK ad-supported streaming – When the Remote Control Changes Hands Topics show UK ad-supported streaming – When the Remote Control Changes Hands 1. The Original Streaming Promise: Escape from Advertising The Ideological Foundation of Subscription Streaming The Economics Behind the Idealism 2. From Resistance to Acceptance: How Advertising Re-Entered Streaming The Strategic Pivot The UK … Read more

When Corporate Governance, Not Technology, Saved a System Giant

Louis Gerstner IBM Corporate Governance Crisis Disguised as a Technology Problem Topics show Louis Gerstner IBM Corporate Governance Crisis Disguised as a Technology Problem 1. IBM at the Beginning of the 1990s: A Company Without a Center 2. A Governance Failure Hidden in Plain Sight 3. Appointing an Outsider: A Board-Level Intervention 4. “The Last … Read more

Corporate Governance Failure in Spain’s COVID State Aid – The Plus Ultra Case

When Emergency Becomes Opportunity Topics show When Emergency Becomes Opportunity 1. Introduction – Crisis Governance Under Stress 2. Crisis Governance: Speed Is Not a Substitute for Control 3. Spain’s COVID State Aid Architecture: SEPI as Governance Gatekeeper 4. Plus Ultra Before the Rescue: Governance Fragility Pre-Crisis 5. Bridge Financing and Public Money: A Governance Collision … Read more

Model Context Protocol (MCP): The Missing Governance Layer Between AI and ERP Systems

Model Context Protocol ERP — why AI keeps failing where ERP dominates Topics show Model Context Protocol ERP — why AI keeps failing where ERP dominates Why AI struggles inside ERP-centric organizations What Model Context Protocol really is — stripped of hype 1. Resources — what the AI is allowed to see 2. Tools — … Read more

Wendy’s Store Closures: A Multi-Year Corporate Governance Case Study (2024–2026)

1. Why Wendy’s closures are a governance story, not just a burger story Topics show 1. Why Wendy’s closures are a governance story, not just a burger story 2. The fact pattern: from growth engine to “system optimisation” 2.1 2024: Turning off the weakest engines 2.2 2025–2026: System optimisation goes from pruning to surgery 3. … Read more

When to Recognize Revenue in IFRS 15

From Mechanical Rules to Economic Reality, Governance, and Judgment When to Recognize Revenue – Why “When” Still Matters More Than “How Much” Topics show When to Recognize Revenue – Why “When” Still Matters More Than “How Much” The Core Principle Revisited – Performance as the Anchor of Revenue From Risks and Rewards to Control – … Read more

ASML and the Geopolitics of Governance: Europe’s Most Strategic Company Under Pressure

Introduction — When Technology Becomes Geopolitics Topics show Introduction — When Technology Becomes Geopolitics ASML’s Unique Position in the Semiconductor Ecosystem A Monopoly Measured in Nanometres Geopolitics: The New Operating System of ASML When Markets Are Overruled by Power Export Controls and the U.S. Strategic Doctrine Washington’s Invisible Hand on Dutch Soil China’s Technological Sovereignty … Read more