ENGINEERING AND FINANCIAL MANAGEMENT : THE BIBLE – Hardcover

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This work covers a range of important topics in financial management, such as balance sheet analysis, cost management, strategic planning, risk management, indicator analysis, and sustainable finance.

Wishing you a great study experience,

Prof. Osni Hoss, PhD

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Description

Accounting Professors, a New Look at Accounting and the consequent Financial Management!

Have you ever considered how accounting concepts can be strategically applied to drive financial decisions? The book “Engineering and Financial Management: The Bible” invites you to explore beyond the numbers, diving into “Possible Decisions” and “Possible Execution Strategies” to transform the applicability of accounting knowledge.

The differential?

This content is not limited to traditional accounting but rather to its real application in strategic decision-making. How to optimize resources? How to structure a solid financial plan? How to interpret indicators assertively for different sectors?

If you seek to innovate your classes and for entrepreneurs, you can provide a practical and strategic view of accounting applied to financial management.

Learn more and bring this innovative approach to your career!

This work addresses a series of important topics within financial management, such as balance sheet analysis, cost management, strategic planning, risk management, indicator analysis, and sustainable finance.

The structure of the text follows a logical organization, exploring each topic in a structured way, presenting definitions, concepts, examples, and activities to reinforce learning. The sections “Possible Decisions” and “Possible Execution Strategies” are particularly important as they demonstrate how the presented concepts can be applied in practice for strategic decision-making in different areas of financial management. Additionally, the text includes case studies that illustrate the practical application of the concepts and allow the reader to understand how financial management tools can be used to solve real problems in companies.

The main objective of the book is to provide a comprehensive guide to financial management, enabling the reader to analyze financial information, make strategic decisions, and manage company resources efficiently.

The book “Engineering and Financial Management: The Bible” offers a comprehensive and in-depth approach that can transform your view of business and investments. Through a carefully structured summary, this work takes the reader on a complete journey through the world of finance.

Fundamentals of Financial Management:Understand the principles that underpin financial management and how they directly affect business results.

Assets, Liabilities, and Equity: Explore key concepts to build and manage wealth sustainably.

Chart of Accounts: Learn to create an efficient chart of accounts, facilitating financial control and transparency in your company.

Double-Entry Method: Master bookkeeping, understanding how the double-entry method impacts decision-making.

Financial Analysis: Evaluate your company’s performance using liquidity, debt, and profitability ratios.

Cost Management: Learn how to classify and control costs to maximize profits and improve operational efficiency.

Decision Tools: Use indicators such as NPV (Net Present Value) and IRR (Internal Rate of Return) to make more assertive financial decisions.

Strategic Action Plan: Build an action plan that aligns your company’s financial goals and strategies.

Cash Flow Management: Identify critical factors for effective cash flow management, ensuring the financial health of the business.

 

Why is this book essential for you?

Comprehensive and Innovative Content:Each chapter is designed to provide a practical and in-depth understanding of financial concepts, with a modern and applied approach.

Practical Activities: Reinforce your learning with exercises at the end of each section, which help to solidify the acquired knowledge.

Real Case Studies: Deepen your understanding through case studies that show how to apply theory in real-life business situations.

Imagine mastering financial management and making decisions that propel your career or company to the next level. The knowledge contained in this book can be the differential you need to achieve success.

Start now! Don’t miss the opportunity to invest in your knowledge and ensure a more solid and promising financial future.

 

Prof. Osni Hoss, PhD.

Additional information

Complementar

ISBN 9798313636160

Planilha Eletrônica: https://osnihoss.com/wp-content/uploads/2023/05/Analise-Professor-Hoss-2023.xlsx

Empresas Listadas na Bovespa: https://www.b3.com.br/pt_br/produtos-e-servicos/negociacao/renda-variavel/empresas-listadas.htm

Sumário

INDEX
1 FUNDAMENTALS AND OBJECTIVES OF FINANCIAL MANAGEMENT 16
1.1 FUNDAMENTAL PRINCIPLES OF FINANCIAL MANAGEMENT 17
1.2 IMPORTANCE OF ACCOUNTING IN FINANCIAL MANAGEMENT 18
1.3 ESSENTIAL FINANCIAL MANAGEMENT TOOLS 21
1.4 INTEGRATION OF CONCEPTS 22
1.5 PRINCIPLES OF FINANCIAL MANAGEMENT 23
2 GENERATION OF PATRIMONIAL WEALTH 26
2.1 ASSETS, LIABILITIES AND EQUITY 27
2.1.1 ASSETS 27
2.1.2 TANGIBLE ASSETS 28
2.1.3 INTANGIBLE ASSETS 28
2.1.4 LIABILITIES 28
2.1.5 EQUITY 28
2.2 REVENUES 28
2.3 COSTS AND EXPENSES 29
2.4 FUNDAMENTAL EQUITY EQUATION 29
2.5 POSSIBLE DECISIONS USING KNOWLEDGE OF WEALTH GENERATION 31
2.6 POSSIBLE EXECUTION STRATEGIES FOR GENERATING WEALTH 33
2.7 FIXATION ACTIVITIES 36
2.7.1 CONSOLIDATION ACTIVITY 1 36
2.7.2 COMPLEMENTARY FIXING ACTIVITIES 37
3 CHART OF ACCOUNTS 38
3.1 ESSENTIAL GROUPINGS 39
3.2 CODIFICATION 39
3.3 UNDERSTANDING THE CHART OF ACCOUNTS 47
3.3.1 CURRENT ASSETS 47
3.3.2 NON-CURRENT ASSETS 48
3.3.3 CURRENT LIABILITIES 48
3.3.4 NON-CURRENT LIABILITIES 48
3.4 POSSIBLE DECISIONS USING KNOWLEDGE OF THE CHART OF ACCOUNTS 48
3.5 POSSIBLE EXECUTION STRATEGIES FOR CONVERTING POSSIBLE DECISIONS INTO REALITIES WITH KNOWLEDGE OF THE CHART OF ACCOUNTS 50
3.6 FIXATION ACTIVITIES 53
3.6.1 ACCOUNT CLASSIFICATION 53
3.6.2 ACCOUNT CODING 54
3.6.3 CHART OF ACCOUNTS STRUCTURE ANALYSIS 54
3.6.4 FINANCIAL DECISIONS EXERCISE 55
3.6.5 CASE STUDIES 56
3.6.6 DISCUSSION ON COMPLIANCE 57
4 CONSTRUCTION OF WEALTH INFORMATION 58
4.1 ACCOUNTING BOOKS 59
4.1.1 GENERAL JOURNAL 59
4.1.2 LEDGER 60
4.2 DOUBLE ENTRY METHOD 60
4.2.1 RELEASES 61
4.3 AUXILIARY BOARD FOR BOOKKEEPING 61
4.4 POSSIBLE DECISIONS USING KNOWLEDGE OF WEALTH INFORMATION CONSTRUCTION 62
4.5 POSSIBLE EXECUTION STRATEGIES FOR BUILDING WEALTH INFORMATION 64
4.6 FIXATION ACTIVITIES 67
4.6.1 CONSOLIDATION ACTIVITY 1 67
4.6.2 COMPLEMENTARY FIXATION ACTIVITY 70
5 CASH AND ACCRUAL BASIS 73
5.1 CASH BASIS 74
5.2 ACCRUAL BASIS 74
5.3 IMPACTS OF CASH AND ACCRUAL BASIS ON FINANCIAL DECISIONS 75
5.4 IMPACT ON FINANCIAL DECISIONS 76
5.5 POSSIBLE DECISIONS USING KNOWLEDGE OF THE CASH AND ACCRUAL BASIS 76
5.6 POSSIBLE EXECUTION STRATEGIES ON THE USE OF CASH AND ACCRUAL BASIS 79
5.7 FIXATION ACTIVITY 83
5.7.1 DEFINITION AND COMPARISON 83
5.7.2 TRANSACTION CLASSIFICATION 83
5.7.3 IMPACT ON FINANCIAL ANALYSIS 84
5.7.4 PRACTICAL FINANCIAL DECISION SCENARIO 84
5.7.5 CASE STUDY 85
5.7.6 DISCUSSION ON TAX PLANNING 85
6 PATRIMONIAL DYNAMICS, WEALTH AND ASSETS 86
6.1 POSSIBLE DECISIONS USING KNOWLEDGE OF WEALTH, WEALTH AND ASSET DYNAMICS 92
6.2 POSSIBLE EXECUTION STRATEGIES BASED ON ASSET DYNAMICS, WEALTH AND EQUITY 95
6.3 FIXATION ACTIVITIES 98
6.3.1 CONSOLIDATION ACTIVITY 1 98
6.3.2 COMPLEMENTARY FIXING ACTIVITIES 103
7 BUILDING FINANCIAL STATEMENTS – STEP 1 108
7.1 INCOME STATEMENT 108
7.2 EXEMPLIFICATION 111
7.3 POSSIBLE DECISIONS USING KNOWLEDGE OF FINANCIAL STATEMENTS 116
7.4 POSSIBLE STRATEGIES FOR EXECUTING POSSIBLE DECISIONS USING KNOWLEDGE OF FINANCIAL STATEMENTS 118
7.5 FIXATION ACTIVITIES 122
7.5.1 CONSOLIDATION ACTIVITY 1 122
7.5.2 COMPLEMENTARY FIXING ACTIVITY 127
8 BUILDING FINANCIAL STATEMENTS – STEP 2 132
8.1 PERIODIC STOCK CONTROL 133
8.2 PERMANENT STOCK CONTROL 133
8.2.1 FIRST IN FIRST OUT – FIFO 134
8.2.2 LAST IN FIRST OUT – LIFO 134
8.2.3 WEIGHTED MOVING AVERAGE – WMA 135
8.3 ACCOUNTING 136
8.4 EXEMPLIFICATION 137
8.5 POSSIBLE DECISIONS USING KNOWLEDGE OF FINANCIAL STATEMENTS 142
8.6 POSSIBLE STRATEGIES FOR EXECUTING THE DECISIONS LISTED IN THE ITEM POSSIBLE DECISIONS IN WHICH KNOWLEDGE OF FINANCIAL STATEMENTS IS USED 145
8.7 FIXATION ACTIVITY 148
9 ECONOMIC-FINANCIAL ANALYSIS 154
9.1 LIQUIDITY RATIOS 165
9.1.1 CASH RATIO 165
9.1.2 CURRENT RATIO 166
9.1.3 NET WORKING CAPITAL 167
9.1.4 QUICK RATIO 168
9.2 DEBT RATIOS 169
9.2.1 THIRD-PARTY CAPITAL OVER TOTAL RESOURCES 170
9.2.2 THIRD-PARTY CAPITAL OVER EQUITY CAPITAL 170
9.2.3 SHORT-TERM DEBT TO TOTAL DEBT 171
9.2.4 PROPERTY, PLANT, AND EQUIPMENT ON EQUITY 172
9.3 PROFITABILITY RATIOS 173
9.3.1 NET MARGIN 174
9.3.2 EBITDA MARGIN 174
9.3.3 RETURN ON ASSETS (ROA) 176
9.3.4 RETURN ON EQUITY (ROE): 177
9.4 STRATEGIC INDICATORS 179
9.4.1 EQUITY VALUE OF THE SHARE 180
9.4.2 P/E (PRICE TO EARNINGS) 181
9.4.3 PRICE TO BOOK VALUE PER SHARE (P/B) 182
9.4.4 WORKING CAPITAL REQUIREMENT (WCR) 182
9.4.5 KANITZ INSOLVENCY FACTOR 184
9.5 ECONOMIC VALUE ADDED – EVA 186
9.6 AGGREGATE MARKET VALUE – MVA 187
9.7 OPINION REPORT 187
9.8 POSSIBLE DECISIONS USING KNOWLEDGE OF ECONOMIC-FINANCIAL ANALYSIS 188
9.9 POSSIBLE STRATEGIES FOR EXECUTING THE DECISIONS LISTED IN DECISIONS IN WHICH KNOWLEDGE OF ECONOMIC-FINANCIAL ANALYSIS IS USED 191
10 CASE FOR IMPROVING ECONOMIC-FINANCIAL ANALYSIS 194
10.1 LIQUIDITY RATIOS 201
10.1.1 CASH RATIO 201
10.1.2 CURRENT RATIO 202
10.1.3 NET WORKING CAPITAL – NWC 203
10.1.4 QUICK RATIO 204
10.2 DEBT RATIOS 206
10.2.1 THIRD-PARTY CAPITAL OVER TOTAL RESOURCES 206
10.2.2 THIRD-PARTY CAPITAL OVER EQUITY CAPITAL 207
10.2.3 SHORT-TERM DEBT TO TOTAL DEBT 208
10.2.4 PROPERTY, PLANT, AND EQUIPMENT ON EQUITY 209
10.3 PROFITABILITY RATIOS 211
10.3.1 NET MARGIN 211
10.3.2 EBITDA MARGIN 212
10.3.3 RETURN ON ASSETS (ROA) 213
10.3.4 RETURN ON EQUITY (ROE): 214
10.4 STRATEGIC INDICATORS 216
10.4.1 EQUITY VALUE OF THE SHARE 216
10.4.2 P/E (PRICE TO EARNINGS) 216
10.4.3 PRICE TO BOOK VALUE PER SHARE (P/B) 217
10.4.4 WORKING CAPITAL REQUIREMENT (WCR) 217
10.4.5 KANITZ INSOLVENCY FACTOR 218
10.5 ECONOMIC VALUE ADDED – EVA 220
10.6 AGGREGATE MARKET VALUE – MVA 220
10.7 OPINION 220
11 STRATEGIC COST MANAGEMENT 223
11.1 COMPONENTS OF THE COST-VOLUME-PROFIT RELATIONSHIP – CVP 224
11.2 IMPORTANCE OF CVP ANALYSIS 225
11.3 CONTRIBUTION MARGIN 227
11.4 BREAKEVEN POINT 228
11.5 UNDERSTAND HOW IT IS POSSIBLE TO SELL BELOW THE TOTAL UNIT COST AND STILL INCREASE PROFIT 228
11.6 POSSIBLE DECISIONS USING COST MANAGEMENT KNOWLEDGE 230
11.7 POSSIBLE STRATEGIES FOR EXECUTING THE DECISIONS LISTED IN THE ITEM POSSIBLE DECISIONS IN WHICH COST MANAGEMENT KNOWLEDGE IS USED 232
11.8 CASE STUDY 01 235
12 FULL COSTING 238
12.1 BASIC COST SCHEME 241
12.2 LIMITATIONS OF FULL COSTING 242
12.3 POSSIBLE DECISIONS USING COMPREHENSIVE COSTING KNOWLEDGE 243
12.4 POSSIBLE STRATEGIES FOR EXECUTING THE DECISIONS LISTED IN THE ITEM POSSIBLE DECISIONS IN WHICH KNOWLEDGE OF COMPREHENSIVE COSTING IS USED 245
12.5 CASE STUDY 249
13 ACTIVITY BASED COSTING (ABC) 252
13.1 INTRODUCTION TO ACTIVITY BASED COSTING (ABC) 253
13.2 COST DRIVERS: A CORE ABC CONCEPT 253
13.3 PRACTICAL EXAMPLE OF ABC IMPLEMENTATION 254
13.4 POSSIBLE DECISIONS USING ABC COSTING KNOWLEDGE 256
13.5 POSSIBLE STRATEGIES FOR EXECUTING THE DECISIONS LISTED IN THE ITEM POSSIBLE DECISIONS IN WHICH KNOWLEDGE OF ABC COSTING IS USED 258
13.6 FIXATION ACTIVITY 260
14 ECONOMIC AND FINANCIAL FEASIBILITY ANALYSIS 263
14.1 MINIMUM ASSERTIVENESS RATE – MAR 264
14.2 NET PRESENT VALUE – NPV 265
14.3 INTERNAL RATE OF RETURN – IRR 267
14.4 PAYBACK 269
14.5 SENSITIVITY ANALYSIS AND MONTE CARLO SIMULATION 272
14.6 ECONOMIC AND FINANCIAL FEASIBILITY ANALYSIS TOOLS 273
14.6.1 PROFITABILITY INDEX (PI) 273
14.6.2 ACCOUNTING RATE OF RETURN (ARR) 274
14.7 POSSIBLE DECISIONS USING KNOWLEDGE OF ECONOMIC-FINANCIAL FEASIBILITY ANALYSIS 274
14.8 POSSIBLE STRATEGIES FOR EXECUTING THE DECISIONS LISTED IN ITEM 13.6 276
14.9 KNOWLEDGE IMPROVEMENT ACTIVITIES 279
15 QUALITY VALUE-ADDED MANAGEMENT 281
15.1 BUSINESS FROM A QUADRANT PERSPECTIVE 282
15.2 INDICATOR-BASED MANAGEMENT 284
15.3 QUALITY VALUE-ADDED MANAGEMENT (QVM) 285
15.4 APPLICATION 285
15.5 PHASES OF IMPLEMENTING CONTINUOUS IMPROVEMENT 291
15.6 POSSIBLE DECISIONS USING KNOWLEDGE QUALITY AND VALUE-ADDED MANAGEMENT (QVM) 293
15.7 POSSIBLE EXECUTION STRATEGIES FOR QUALITY AND ADDED VALUE MANAGEMENT (QVM) 297
16 STRATEGIC PLANNING: SCENARIO SIMULATOR 301
16.1 FIXATION ACTIVITIES 312
17 CASE UNIVERSITY X – ROJO METHOD 314
17.1 LEVEL 1 – OBTAINING CRITICAL VARIABLES 314
17.1.1 DETERMINATION OF PARTICIPANT SELECTION PARAMETERS 314
17.1.2 SELECTION OF PARTICIPANTS 315
17.1.3 QUESTIONNAIRE PREPARATION 315
17.1.4 DISTRIBUTION OF THE QUESTIONNAIRE 315
17.1.5 THE FIRST ROUND OF DELPHI 315
17.1.6 THE SECOND ROUND OF DELPHI 317
17.1.7 THE THIRD DELPHI ROUND 318
17.2 LEVEL 2 – COMPETITIVE INTELLIGENCE 319
17.2.1 CHOOSING TOOLS FOR COMPETITIVE INTELLIGENCE 319
17.2.2 ANALYSIS BY UEN OF THE POSTGRADUATE SECTOR OF UNIVERSITY X 319
17.2.3 SWOT ANALYSIS OF THE POSTGRADUATE SECTOR OF UNIVERSITY X: SW 323
17.3 LEVEL 3 – SCENARIO SIMULATION 325
17.4 LEVEL 4 – STRATEGY FORMULATION 327
17.5 LEVEL 5 – ACTION PLAN 328
17.6 MAP OF THE APPLICATION OF THE ROJO METHOD 330
17.7 POSSIBLE DECISIONS USING STRATEGIC PLANNING KNOWLEDGE: SCENARIO SIMULATOR 334
17.8 POSSIBLE EXECUTION STRATEGIES FOR STRATEGIC PLANNING: SCENARIO SIMULATOR 335
17.9 FIXATION ACTIVITY 337
18 BUSINESS BUDGET 340
18.1 BUDGET COMPONENTS AND PROCESSES 341
18.2 BUDGET PREPARATION METHODOLOGIES 342
18.3 CASH BUDGET 343
18.4 TREND-BASED BUDGET EXAMPLE 343
18.5 ZERO-BASED BUDGETING (ZBB) 345
18.6 TREND-BASED BUDGETING FIXATION ACTIVITY 348
19 CASH FLOW MANAGEMENT 351
19.1 MOST IMPORTANT FACTORS IN CASH FLOW MANAGEMENT 352
19.2 PROJECTED CASH FLOW 356
19.3 PROJECTED CASH FLOW OBJECTIVES 356
19.4 POSSIBLE DECISIONS USING CASH FLOW MANAGEMENT KNOWLEDGE 359
19.5 POSSIBLE EXECUTION STRATEGIES FOR POSSIBLE DECISIONS USING CASH FLOW MANAGEMENT KNOWLEDGE 362
19.6 FIXATION ACTIVITY 365
19.7 COMPLEMENTARY FIXATION ACTIVITY 368
20 NEW TRENDS 372
20.1 BEHAVIORAL FINANCE 372
20.2 SUSTAINABLE FINANCE (ESG) 374
20.2.1 BENEFITS OF INCORPORATING ESG CRITERIA INTO FINANCIAL STRATEGIES 375
20.2.2 RESPONSIBLE INVESTMENT PRACTICES 376
20.3 FINANCIAL TECHNOLOGY (FINTECH) 377
20.3.1 INNOVATIONS AND MAIN SERVICES OFFERED BY FINTECHS 377
20.3.2 BENEFITS OF FINTECHS FOR THE FINANCIAL MARKET 378
20.3.3 FINTECH CHALLENGES AND REGULATION 379
20.4 BIG DATA ANALYTICS IN FINANCE 380
20.5 ADVANCED RISK MANAGEMENT 382
20.5.1 VALUE AT RISK (VAR) 383
20.5.2 STRESS TESTS 383
20.5.3 HEDGING STRATEGIES 384
20.6 CAPITAL MARKETS 385
20.6.1 CAPITAL MARKET INSTRUMENTS 386
20.6.2 INVESTMENT STRATEGIES IN THE CAPITAL MARKET 387
20.6.3 4. IMPORTANCE OF THE CAPITAL MARKET FOR THE ECONOMY 387
20.7 INTERNATIONAL FINANCE 389
21 PROFESSIONAL CERTIFICATIONS 393
21.1 CPA-10 (ANBIMA PROFESSIONAL CERTIFICATION – SERIES 10) 395
21.2 CPA-20 (ANBIMA PROFESSIONAL CERTIFICATION – SERIES 20) 399
21.3 CFA (CHARTERED FINANCIAL ANALYST) 403
21.4 CFP (CERTIFIED FINANCIAL PLANNER) 408
21.5 CGA (ANBIMA MANAGER CERTIFICATION) 412
21.6 CNPI (NATIONAL CERTIFICATION OF INVESTMENT PROFESSIONALS) 416
21.7 CEA (ANBIMA INVESTMENT SPECIALIST CERTIFICATION) 420
21.8 PQO (OPERATIONAL QUALIFICATION PROGRAM) 425
22 ANSWERS TO THE CONSOLIDATION ACTIVITIES 430
22.1 ANSWERS TO CHAPTER 2 – GENERATING WEALTH 430
22.2 ANSWERS TO CHAPTER 3 – CHART OF ACCOUNTS 432
22.3 ANSWERS TO CHAPTER 4 – BUILDING WEALTH INFORMATION 435
22.3.1 COMPLEMENTARY ACTIVITY CHAPTER 4 438
22.4 ANSWERS TO CHAPTER 5 – CASH AND ACCRUAL BASIS 440
22.5 ANSWERS TO CHAPTER 6- WEALTH DYNAMICS, WEALTH AND ASSETS 442
22.5.1 COMPLEMENTARY FIXATION ACTIVITY 446
22.6 ANSWERS TO CHAPTER 7 – CONSTRUCTING FINANCIAL STATEMENTS – STEP 1 450
22.6.1 COMPLEMENTARY FIXATION ACTIVITY 454
22.7 ANSWERS TO CHAPTER 8 – CONSTRUCTING FINANCIAL STATEMENTS – STEP 2 458
22.8 ANSWERS TO CHAPTER 10 CASE FOR IMPROVING ECONOMIC-FINANCIAL ANALYSIS 464
22.9 ANSWERS TO CHAPTER 11 – STRATEGIC COST MANAGEMENT 464
22.9.1 CASE STUDY 1 464
22.10 ANSWERS TO CHAPTER 12 – COMPREHENSIVE COSTING 466
22.10.1 CASE STUDY 12.5 466
22.11 ANSWERS TO CHAPTER 13 – ACTIVITY-BASED COSTING (ABC) 467
22.12 ANSWERS TO CHAPTER 14 – ECONOMIC-FINANCIAL FEASIBILITY ANALYSIS 468
22.13 ANSWERS TO CHAPTER 15 – QUALITY AND VALUE-ADDED MANAGEMENT 470
22.14 ANSWERS TO CHAPTER 16 – STRATEGIC PLANNING: SCENARIO SIMULATOR 470
22.15 ANSWERS TO CHAPTER 17 – STRATEGIC PLANNING: SCENARIO SIMULATOR 471
22.16 ANSWERS TO CHAPTER 18 – BUSINESS BUDGET 473
22.17 ANSWERS TO CHAPTER 19 – CASH FLOW MANAGEMENT 475
22.17.1 FIXATION ACTIVITY 1 475
22.17.2 ACTIVITY RESPONSE PATTERN 19.7 CASH FLOW MANAGEMENT 477
23 REFERENCES 480

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    Increase your knowledge with a holistic world view of disruptive innovation and building your success.
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    Taking seamless key performance indicators offline to maximise the long tail.
    PROF. OSNI HOSS, PHDHeadquarters
    Increase your knowledge with a holistic world view of disruptive innovation and building your success.
    MY LOCATIONSWhere to find me?
    GET IN TOUCHOsni Hoss Social links
    Taking seamless key performance indicators offline to maximise the long tail.

    Copyright by Prof. Osni Hoss, PhD. All rights reserved.

    Copyright by Prof. Osni Hoss, PhD. All rights reserved.

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