- Summary: what is a main concept in the case or article? (Title: Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans). Review Of Financial Studies . Situations that arise in the case or article. Possible solutions to such situations (applying the lesson of the day). . Select one possible solution to the case. Explanation for how you select this solution (the best alternative is not always feasible to resolve the central or primary situation presented in the case or article). - Reflexive analysis on developments in the case or article. You can use other references that approach the situation raised in this case or article from other perspectives. . Conclusion or recommendation. . If the case has questions, answer them