IT & Digital Transformation

Accounting & BPO Advisory & Consulting Audit & Assurance IT & Digital Transformation

Borrowing Costs During Recovery: Capitalize or Expense? (IAS 23 for Policyholders / Non-Insurers)

November 4, 2025by Dr Dawkins Brown

Applying IAS 23 Borrowing Costs to post-hurricane rebuilds—what to capitalize into PPE/CIP vs what to expense, when to start/suspend/cease capitalization, how to treat specific vs general borrowings, and how to present/disclose. Links to IAS 16, IAS 36, IAS 1/7/10, IAS 20, IAS 12, IFRS 9. Hurricanes trigger urgent financing for repairs, rebuilds, relocations, and...

Accounting & BPO Advisory & Consulting Audit & Assurance IT & Digital Transformation

Provisions vs Contingencies: Cleanup, Legal Exposures & Onerous Contracts (Policyholders / Non-Insurers)

November 2, 2025by Dr Dawkins Brown

Applying IAS 37 after hurricanes, with links to IFRS 16 (leases), IAS 36 (impairment), IAS 1/10 (presentation & events), IAS 12 (tax), IAS 16 (PPE) After a hurricane, finance teams face urgent questions: What must we accrue now? What stays off-balance sheet with disclosure only? When can we book insurance reimbursements? Under IAS 37, you...

Accounting & BPO Advisory & Consulting AI & Emerging Technology IT & Digital Transformation

Harnessing Jamaica’s Catastrophe Bond Payout to Accelerate JAM-DEX Adoption for SME Recovery and National Digital Transformation

October 30, 2025by Dr Dawkins Brown

Executive Summary Hurricane Melissa has dealt Jamaica a grievous blow, inflicting widespread human and economic loss. Yet the country’s climate-risk strategy—anchored by a World Bank–arranged catastrophe bond—has activated precisely for times like this. Jamaica’s US$150 million parametric cat bond, issued in April 2024 to cover four hurricane seasons, is widely expected to pay out following...

Accounting & BPO Advisory & Consulting AI & Emerging Technology Audit & Assurance IT & Digital Transformation Regulatory & Standards

IFRS Made Practical: A Dawgen Global Roadmap from First Steps to Full Compliance

October 28, 2025by Dr Dawkins Brown

Executive Summary International Financial Reporting Standards (IFRS) create a common, investor-trusted language for financial reporting. But moving from local GAAP to IFRS can feel daunting without a structured plan that balances policy judgement, systems design, data readiness, and change management. This article turns the journey into a practical roadmap—built from Dawgen Global’s multidisciplinary experience across...

Accounting & BPO Advisory & Consulting Audit & Assurance IT & Digital Transformation

Standing Up Internal Audit in 90 Days: A Dawgen IA360™ Playbook for First-Time Functions

October 26, 2025by Dr Dawkins Brown

Executive Summary You can launch a credible, standards-aligned Internal Audit (IA) function in 90 days—if you focus on governance, risk-based planning, analytics-first quick wins, and board-ready reporting. Dawgen IA360™ provides a repeatable sprint: Day 1–30 (Foundation) → Day 31–60 (Execute & Evidence) → Day 61–90 (Institutionalize). The playbook below delivers the essentials: an IIA-aligned IA...

Accounting & BPO Advisory & Consulting AI & Emerging Technology Audit & Assurance IT & Digital Transformation Regulatory & Standards

From Controls to Confidence: A Practical Guide to Risk-Based Internal Auditing (RBIA) with Dawgen IA360™

October 24, 2025by Dr Dawkins Brown

Executive Summary Risk-Based Internal Auditing (RBIA) aligns audit effort to what most threatens enterprise value—improving assurance quality while reducing cycle time and cost. Dawgen IA360™ operationalizes RBIA with a repeatable lifecycle: Risk Signal Scan → Assurance Blueprint → Data-Led Fieldwork → Findings→Fixes → Assurance Pack → Continuous Insight Loop. This guide provides a practical, IIA-aligned...

IT & Digital Transformation Pricing & Commercial Excellence Tax

Small Business Tax That Grows Up: VAT Thresholds, Broad Bases, and Digital Simplicity

October 23, 2025by Dr Dawkins Brown

Getting small-business taxation right is one of the fastest ways to boost formalization, investment, and productivity. Two levers matter most in consumption taxes: a broad base and a sensible VAT (or sales tax) registration threshold. Lower, tighter thresholds reduce distortions between firms; broader bases (a higher VAT Revenue Ratio) let governments keep rates lower with...

Advisory & Consulting IT & Digital Transformation Leadership & Careers Tourism & Hospitality

Sustainable Production & Consumption in Tourism Supply Chains

October 12, 2025by Dr Dawkins Brown

How Jamaica and the wider Caribbean can turn hotels, resorts, and experiences into engines of circular growth Why sustainable production and consumption (SPC) is now core strategy Caribbean tourism relies on the very ecosystems that attract visitors—reefs, beaches, forests, rivers, and vibrant communities. At the same time, resorts and attractions are intensive consumers of...

Advisory & Consulting AI & Emerging Technology Business Development & Entrepreneurship Cybersecurity & Data Protection Data & Analytics IT & Digital Transformation Strategy & Transformation Training & Coaching

Why SMEs Can’t Afford to Ignore Data-Driven Decisions: Introducing Dawgen Global’s Analytics as a Service (AaaS)

October 7, 2025by Dr Dawkins Brown

The SME Turning Point If you run a small or mid-sized enterprise (SME) in the Caribbean, you’re facing a paradox. On one hand, growth opportunities are expanding: regional e-commerce, cross-border trade, niche tourism, digital payments, renewable energy, and nearshoring supply chains are all opening doors. On the other, competitive pressures are intensifying: price sensitivity, evolving...

Accounting & BPO Audit & Assurance Business Development & Entrepreneurship IT & Digital Transformation

People Before Platforms: Winning Adoption with ChangePulse™

October 5, 2025by Dr Dawkins Brown

ERP programs fail far less often on technology than on adoption. Users don’t change habits, managers don’t reinforce new ways of working, and value quietly leaks out of the business case. ChangePulse™, a Dawgen ERPath™ accelerator, puts people at the center of the journey—pairing evidence-based stakeholder insight with role-based learning, communications, and proficiency gates that...

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Older Posts

Borrowing Costs During Recovery: Capitalize or Expense? (IAS 23 for Policyholders / Non-Insurers)

Provisions vs Contingencies: Cleanup, Legal Exposures & Onerous Contracts (Policyholders / Non-Insurers)

Harnessing Jamaica’s Catastrophe Bond Payout to Accelerate JAM-DEX Adoption for SME Recovery and National Digital Transformation

IFRS Made Practical: A Dawgen Global Roadmap from First Steps to Full Compliance

Standing Up Internal Audit in 90 Days: A Dawgen IA360™ Playbook for First-Time Functions

From Controls to Confidence: A Practical Guide to Risk-Based Internal Auditing (RBIA) with Dawgen IA360™

Small Business Tax That Grows Up: VAT Thresholds, Broad Bases, and Digital Simplicity

Sustainable Production & Consumption in Tourism Supply Chains

Why SMEs Can’t Afford to Ignore Data-Driven Decisions: Introducing Dawgen Global’s Analytics as a Service (AaaS)

People Before Platforms: Winning Adoption with ChangePulse™

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