http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Sat, 25 May 2013 19:23:13 PDT Sat, 25 May 2013 19:23:13 PDT http://www.merlot.org:80/merlot/images/merlot.gif http://www.merlot.org:80/merlot/ 44 34 http://www.merlot.org/merlot/viewMaterial.htm?id=76168 This site presents information on culture and language in different regions of the world as well as videos and audio taken from the authentic regions. Transcripts in English and the target languages are included. The MERLOT World Languages Editorial Board chose LangMedia for its 2005 Classics Award. The MERLOT Editor's Council  subsequently selected it as an Editors' Choice recipient. LangMedia provides access to authentic materials that can be used in a wide variety of pedagogical settings. It features less commonly taught languages from Bangla to Wolof, as well as excellent materials in French, Spanish and other more commonly taught languages. It has a learner-centered design and appeals to a variety of learning styles. With its strong cultural content and English transcripts, LangMedia can also be used in International Business, Area Studies and in any discipline where the study of authentic culture is featured. http://www.merlot.org/merlot/viewMaterial.htm?id=90900 This is an excellent interactive on-line case study of the Cameron Hot Air Balloon factory in Bristol, UK. It covers many aspects of the functional disciplines of business: human resource management, operations, production management, accounting, marketing, etc. It also includes hypertext links to different departments in the ACTUAL FACTORY! The site is Illustrated with real photos, bios of various managers, and data. This is a real find! http://www.merlot.org/merlot/viewMaterial.htm?id=90049 "Managing the Digital Enterprise" is open courseware for teaching a university-level course in e-commerce. It delivers all of the content online (text, audio, video). Discussion topics include: design, web metrics, business models, auctions, agents, security, encryption, privacy, and intellectual property, Internet governance and ethics. The site in updated continuously. http://www.merlot.org/merlot/viewMaterial.htm?id=82491 Explains three major financial statements: income statement, balance sheet and cash flow statement. Includes interactive activities, quizzes and printable study guide. To view a video of the award winning author, go to Guide to Financial Statements - the Business 2007 Award Winner video http://www.merlot.org/merlot/viewMaterial.htm?id=80336 This computer based instruction tutorial teaches students how to develop a Statement of Cash Flow (SCF) from given balance sheet and income statement information. The module was developed using Authorware Professional 4.0. It takes approximately 1-2 hours for students to complete the lesson. The Statement of Cash Flow is one of the more difficult concepts to teach in an Introductory Financial Accounting course. Students often find the underlying concepts confusing, particularly after using accrual accounting techniques for several weeks to prepare balance sheet and income statement information. This CBI lesson helps students to understand the type of information communicated by the SCF. They also learn relevant procedures for preparing the SCF at their own pace, and the lesson provides interactive exercises and feedback to allow students to test and reinforce their learning.The lesson is divided into six modules: an introduction, a review of accrual accounting concepts and their effects on the balance sheet working capital accounts and related income statement accounts, three separate modules on how to calculate cash flow from operations, investing, and financing activities respectively, and a final section on interpreting the finished SCF.The lesson is designed to show financial information necessary to prepare the SCF on one screen, as well as instructional narrative and student feedback. The screen shows a Balance Sheet and Income Statement on the right side. Related general ledger accounts are shown in the bottom left portion of the screen. Instructional narrative and student input occurs in a box in the top of the screen. The Statement of Cash Flow is constructed in the centre of the screen through animations.Journal entries are used to illustrate how cash effects which result in changes to non-cash balance sheet accounts can be used to develop the SCF. Balance sheet changes from one year end to the next are classified as operating, investing, or financing activities and journal entries to account for these changes are constructed in the narrative portion of the screen. The resulting journal entry amounts are then ?posted? to the general ledger accounts on the left hand side of the screen by means of animation, and ending balances in these G/L accounts are automatically calculated which agree to the ending balances on the balance sheet.Any entries that affect the Cash and Cash Equivalents general ledger account are then transferred to the SCF by means of animation. In this way, students learn how to classify various balance sheet accounts as affecting operating, investing, or financing activities on the SCF, re-construct summary journal entries, see how changes to these accounts affect cash flow, and prepare the SCF based on this information.There are other types of interactions included in the lesson besides animations. Students are required to calculate and enter the amounts of changes to various balance sheet accounts, and indicate whether these changes increase or decrease cash. Answers are evaluated, and students are prompted to re-try incorrect answers. A limited number of attempts is allowed before students are given appropriate feedback.Students are also required to select what sections of the balance sheet are applicable to operating, investing, or financing activities by clicking on the portions of the balance sheet. These responses are evaluated for appropriateness. A section in the introductory portion of the lesson also gives students practice in determining what types of balance sheet accounts can be considered Cash and Cash Equivalents for purposes of the SCF, and the relevant classification criteria. http://www.merlot.org/merlot/viewMaterial.htm?id=81215 This is an interactive exercise in which students study a movie theater and the five attributes that are important to movie goers: ticket price, line of sight, seat comfort, audio visual, and food. Data are provided for 18 movie theaters and students are asked to use conjoint analysis to determine what one attribute is "worth." This can be used as a homework or in-class problem, and discussion questions are provided.This module was selected as the 2005 Classics Award Winner of the Business Discipline because it is a novel way to demonstrate conjoint analysis to students. By demonstrating with graphs and percentages, students learn what is meant by "part worths" and "relative importance." It is also very versatile, as students may complete it on their own, they may survey several people, or it can be used in the entire class. All of the necessary material is here, so nothing else is needed, and it involves a situation with which students of all ages can identify. http://www.merlot.org/merlot/viewMaterial.htm?id=85696 Students will explore ethical decision making and current issues in e-commerce as they follow the developments of E-Kin -- a company started by graduate students. As E-Kin grows and delves into the world of e-commerce, the founders and executives encounter some tough decision making. The case study is presented in a multimedia format, with Flash movies which describe the company background, scenarios of busines ethics issues, and an overview of ethical decision-making. The case studies were written by graduate students of Dr. Beverly Kracher at Creighton University. Permission was given to the author to adapt the materials to a multimedia format, publish to the Web, and submit to Merlot. The case study consists of four scenarios -- each with a Flash movie scenario, company employee bios, and case questions. Additional resources include a page of e-commerce links and an e-commerce newsfeed. http://www.merlot.org/merlot/viewMaterial.htm?id=484974 This interactive technical note gives students the opportunity to practice their understanding of IAS 36, relevant to the impairment of fixed assets. Students must complete a series of tasks with the objective of finding out which of the company’s assets are impaired. The technical note is based around a fictitious town, that of Accountsville, which the student must explore to successfully complete 5 scenarios. For each scenario, the student must find the carrying amount, the recoverable amount and the impairment value, with the help of short interactive exercises. http://www.merlot.org/merlot/viewMaterial.htm?id=91408 Calibrated Peer Review (CPR) is a program, for networked computers, that enables frequent writing assignments without any increase in instructor work. In fact, CPR can reduce the time an instructor now spends reading and assessing student writing. CPR offers instructors the choice of creating their own writing assignments or using the rapidly expanding assignment library. If you believe in constructivist learning, writing is the most important tool that you have. But if you have a class of 300 students, grading essays challenges even the true believer. Calibrated Peer Review (CPR)can be used in classes of any size. CPR is based on the model of peer review in science. The student reads a document, either on-line or hard copy, then writes about it. When the student has demonstrated competence as a reviewer, the program delivers three peer documents on for review. The student answers content and style questions and assigns scores. Finally, the student does a self-review. The student grade comes from writing and reviewing. Even though the program is only in its third year, approximately 100,000 students have used it. Although CPR was designed for use in large chemistry classes, experience has shown that it can serve in many other disciplines, as well. Currently, business, chemistry, economics, English, and life science instructors are using CPR in college, graduate and professional, high schools and middle schools. CPR was developed in the Chemistry Department at U.C.L.A. with funding provided by the National Science Foundation and Howard Hughes Medical Institute. http://www.merlot.org/merlot/viewMaterial.htm?id=89350 These are a series of 20 mini-cases that concern ethical dilemmas in business. The game was designed to educate the employees of Lockheed Martin (and other high tech corporations that have adopted the game) about ethical norms, corporate support for coping with ethically significant problems, and corporate policy. Each mini-case is accompanied by four candidate answers and each of these answers has a score between -20 and +15 and a brief explanation. In some places discussion and commentary (identified as to author) have been added to on Lockheed Martin's answers and scores.