TOP DOWN is a concept of analyzing a subject, such as costs or revenue, starting from the highest level working towards the bottom.
GOING PUBLIC refers to those activities that relate to offering a private companys shares to the general investing public including registering with the SEC.
STRAW MAN is a weak or imaginary opposition (as an argument or adversary) set up only to be easily confuted. Often done to create an environment for brainstorming from a certain starting point.
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