BATNA, coined by negotiation theorists Roger Fisher and William Ury in their book Getting to Yes, refers to the most favourable outcome you can achieve if negotiations fail. It is not just a fallback plan; it serves as the benchmark against which any proposed agreement is measured.
An arm’s length transaction represents a business deal in which buyers and sellers operate independently and have no pre-existing relationship, ensuring that neither party exerts undue influence over the other. This concept is widely respected across industries as it aims to create a level playing field, facilitating fair market value and transparency. For C-suite executives, understanding arm’s length transactions is fundamental, as these transactions protect the business’s integrity and foster trust among stakeholders.
At its core, **accretion** refers to a gradual increase in value over time. In finance, this concept manifests across several domains, such as:
1. **Accounting:** Recognising the incremental growth of revenues or assets.
2. **Bonds:** Capturing the capital gains as discounted bonds approach maturity.
3. **Corporate Finance:** Measuring the incremental value generated from mergers and acquisitions (M&A).
Cyber-espionage involves the illicit gathering of sensitive data and intelligence through cyber means, often conducted by or for nation-states seeking strategic advantages over rivals. This form of cyber attack targets confidential business information, government intelligence, intellectual property, and personal data to:
– Undermine a competitor’s market position,
– Influence policy and decision-making,
– Gain technological and commercial insights, or
– Disrupt operations.
Cache Poisoning: Strengthening Your Defences Against This Silent Cyber Threat In an era where businesses are increasingly reliant on the speed and efficiency of data delivery, cache poisoning has emerged as a significant and often overlooked cyber threat. At its core, cache poisoning is a sophisticated form of cyber attack that targets cache systems—temporary storage …