da

Intermodal vs. multimodal transport and Brazil's freight mix

Intermodal vs. multimodal transport and Brazil's freight mix

Leon

How intermodal and multimodal transport differ, the OTM under Law 9.611/1998, Brazil's freight trans...

multimodal intermodal otm matriz-de-transporte cnt última-milha tms logística

Transportation Management: Modes, Costs and Choosing a Service

Transportation Management: Modes, Costs and Choosing a Service

Leon

A guide to the five modes of transportation, service quality, fixed and variable costs, dimensional ...

transporte modais frete rodoviário ferroviário cabotagem custo logística

Stockroom operations: receiving, storage, inventory control and paperwork

Stockroom operations: receiving, storage, inventory control and paperwork

Leon

How a stockroom works: checking deliveries, assigning storage locations, cycle counting, inventory a...

almoxarifado recebimento inventário armazenagem nf-e danfe romaneio logística

Bidding exemptions, sole-source procurement, bidder qualification and government contracts

Bidding exemptions, sole-source procurement, bidder qualification and government contracts

Leon

When the government can award contracts without competitive bidding, the 2026 exemption thresholds, ...

dispensa inexigibilidade habilitação contrato administrativo Lei14133 compras pú

Public procurement: Principles and bidding methods

Public procurement: Principles and bidding methods

Leon

What competitive bidding is for, the principles that govern it, who runs it, the five bidding method...

licitação compras públicas Lei14133 modalidades pregão concorrência princípios

Inventory Valuation: FIFO, LIFO and Weighted Average Cost

Inventory Valuation: FIFO, LIFO and Weighted Average Cost

Leon

How to value inventory and cost of goods sold (COGS) using FIFO, LIFO and weighted average cost, wit...

peps ueps custo-médio cmv estoques cpc-16 contabilidade

ABC and XYZ Inventory Classification

ABC and XYZ Inventory Classification

Leon

Learn how to build an ABC analysis based on consumption value, classify items by criticality (XYZ), ...

curva-abc xyz pareto estoques criticidade logística

Demand forecasting: weighted averages, exponential smoothing and least squares

Demand forecasting: weighted averages, exponential smoothing and least squares

Leon

Learn how to forecast demand by giving more weight to recent data, using exponential smoothing to ad...

previsão demanda suavização exponencial regressão mínimos quadrados estoque logí

Demand forecasting: The last-period method and moving averages

Demand forecasting: The last-period method and moving averages

Leon

Forecast horizons, demand components, seasonality indices, the last-period method, simple moving ave...

previsão demanda média móvel sazonalidade estoque

Inventory policy: service levels, turnover and days of supply

Inventory policy: service levels, turnover and days of supply

Leon

Learn how to set an inventory policy and measure it using service levels, inventory accuracy, turnov...

estoque giro cobertura acurácia indicadores logística

Derivatives and Futures Markets: How They Work, Daily Settlement and Margin Requirements

Derivatives and Futures Markets: How They Work, Daily Settlement and Margin Requirements

Leon Diniz

This lesson introduces derivatives, explaining what they are and what they are used for (hedging, sp...

futuros ajuste derivativos

Fixed-income risk: a roadmap of portfolio risks and strategies

Fixed-income risk: a roadmap of portfolio risks and strategies

Leon Diniz

The lesson wraps up the fixed-income section by mapping out the five risks investors face—market, cr...

riscos renda fixa

Duration and convexity: measuring bonds' sensitivity to interest rates

Duration and convexity: measuring bonds' sensitivity to interest rates

Leon Diniz

Lesson explains Macaulay duration as the weighted average timing of cash flows, modified duration as...

Convexidade

Sustainability Report: Environmental, Social and Governance (ESG)

Sustainability Report: Environmental, Social and Governance (ESG)

Leon Diniz

What an ESG sustainability report is, its environmental, social and governance pillars, the GRI and ...

asg sustentabilidade social

Statement of Changes in Equity (DMPL)

Statement of Changes in Equity (DMPL)

Leon Diniz

What the Brazilian DMPL is, who must prepare it, how to read its columns and what it reveals about d...

contabilidade DMPL

What are Micro and Small companies for accounting

What are Micro and Small companies for accounting

Leon

ME, EPP and MEI limits in 2026, Simples Nacional, Brazil's tax reform, pros and cons, and what LC 12...

me contabilidade

Balance sheet in the accounting system: transactions and accounting

Balance sheet in the accounting system: transactions and accounting

Leon

How each transaction changes Assets = Liabilities + Equity, with debits and credits, the resulting b...

sistema contabil contabilidade transação

The accounting cycle: its stages and bookkeeping

The accounting cycle: its stages and bookkeeping

Leon

The five stages of the accounting cycle — capture, recognition, accumulation, summarisation and disc...

ciclo contabilidade propósito