http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Thu, 20 Jun 2013 02:32:22 PDT Thu, 20 Jun 2013 02:32:22 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=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=485003 This interactive tool explains the adjust in short and long term of the market and the enterprise under the theory of perfect competition. It allows the interaction of both dimensions and to see the equilibrium process in terms of profits, looses, prices, and exchanged quantities. The documentation includes graphs with explanations of the shifts, as well as exercises with feedback. http://www.merlot.org/merlot/viewMaterial.htm?id=674351 This interactive case consists in some basic facts about the continent, to a wide range of interactive data, videos and a small simulation. The general information is put into different categories, such as economy, governance, infrastructure, trade, NGOs, aid and development. In a third step students attempt to improve the economy of one country with the help of a simulator. http://www.merlot.org/merlot/viewMaterial.htm?id=485173 Multimedia technical note that analyses the most important factors to be taken into account in a business plan. It enables the student to analyse a business plan from an investor´s standpoint. The material is structured in the form of an exercise, involving a series of questions related to the critical features of a good business plan. At the end of the exercise, the student is offered the solution, the number of correct replies, and feedback with expert explanations. http://www.merlot.org/merlot/viewMaterial.htm?id=484965 This interactive case presents the dilemma that Iberia was facing in the year 2004 due to the entrance of low cost airlines into the Spanish market and particularly to Barcelona. The case presents different options that the student has to evaluate. The case shows the history of the company until 2004 and makes a detailed comparison of the two business models: in network (the one that Iberia uses) and the one that the low cost airlines use. http://www.merlot.org/merlot/viewMaterial.htm?id=485164 This technical note introduces 6 dimensions of leadership found across the world, some which are highly regarded in all cultures, and some which are associated with undesirable leadership in certain countries. The students will be asked to compare these dimensions across countries and cultures, and estimate which are higher than others, to gain a sense of understanding for how expectations and prototypes for leadership differ around the world. http://www.merlot.org/merlot/viewMaterial.htm?id=484967 This interactive case study has been developed for students to apply their knowledge about how to develop a sales strategy and a commercial plan. It takes a practical approach and includes two interactive exercises that simulate the strategy set by students based on Novartis Spain challenges in 2008. The first exercise is the Launch of Exforge in Spain, and the second one is the Launch of Rasilez, Galvus & Eucreas in Spain. In both exercises, students have to plan the commercial and promotional strategy for these new products, as well as for those already existing already in the market. In the end numerical and graphical results are obtained showing the sales obtained, the profitability of the strategy, share of voice per product among others. http://www.merlot.org/merlot/viewMaterial.htm?id=484998 Organizational Design is an interactive technical note introducing into the field of organizations and structure, based on Jay R. Galbraith´s five star model. An interactive concept map explains the manager’s task designing the organization’s structure. Different animations and interactive concepts help the student to assimilate the theoretical ideas. A global overview compares the different organizational forms, their traits, pros and cons. http://www.merlot.org/merlot/viewMaterial.htm?id=674081 The balance sheet is an interactive technical note which describes the different parts of the balance sheet. A small info graphic shows step by step the different part of the balance sheet. Together with two small exercises with different questions and some small explicatory animations this technical note pretends to introduce the basics of the balance sheet as one of the financial statements. http://www.merlot.org/merlot/viewMaterial.htm?id=484962 En esta nota técnica se cuestiona la validez de los beneficios como medida financiera, apostando en su lugar por los flujos de caja (Cash flow) como el indicador más preciso para conocer la salud de una empresa. También se presenta el estado de la Variación de caja, que se utiliza principalmente para desarrollar definiciones importantes, como el Cash flow libre de operaciones, entre otras