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CONGRATULATIONS to Luisa Egea
Winner of the 2012 MERLOT Business Classics Award

Accountsville. Impairment of Fixed Assets – Luisa Egea – ie Business School - Madrid

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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.


Gerry Hanley, Executive Director of MERLOT, presenting the 2012 Business Classics Award to Luisa Egea.

 


Business Classics Winners from 2002-11:

Processing Integrity Challenge by Susan Moncada, Indiana State University and Michael Seda, St. Augustine's College, 2011

The Processing Integrity Challenge makes use of game theory to help students learn how to determine relevant application controls for accounting systems to ensure processing integrity is achieved. It specifically addresses source data, data entry, processing, and output controls. The playing format is an adaptation of the television game show, Jeopardy, which is a novel way to reinforce concepts and provide immediate feedback to confirm students' knowledge.  The Challenge game template can be modified for use in any course.

eClips@Cornell.edu by Deborah Streeter, Cornell University, 2010

eClips amounts to a “virtual panel” of experts, to be used to stimulate discussion, illustrate concepts, and create a real-world feel in teaching entrepreneurship. The flexibility of having clips (as opposed to feature-length video) allows the instructor to intersperse the digital video material with the text-based or discussion-based exposition in the classroom.  

Introductory Marketing Unit for Introductory Marketing by Louise Ripley, 2009

This is the Introductory Unit, the first of twelve in an online course in Introductory Marketing where students work at their own pace, with some deadlines. The course utilizes Waving Hand Exercises, invented by Professor Ripley to encourage online asynchronous discussion, in which she takes a full and active role. The web pages are meant to be used with the listed textbook and have as one of their goals helping students connect marketing theory to “real world” marketing situations. Professor Ripley says of the unit, “I also try to make it fun for the students to work with. Marketing is an exciting discipline and I try to capture that in the web pages.”

E-commerce Business Ethics Case Study by Terry Morris, Harper College, 2008
biologyStudents 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.

Guide to Financial Statements by Arthur Downing, Baruch College, 2007
biology
A 45-minute in-depth interactive tutorial that explains 3 financial statements: Income Statements, Cash Flow Statements and Balance Statements. It begins with an introduction to the financial statement and then explains income statements, balance sheets and cash flow statements. The tutorial also provides information on ethics in accounting. Other topics included in the tutorial are foreign exchange accounting and business ethics accounting.

Cash Flow by David Annand, Athabasca University, 2006
biology
“Cash Flow Statement” provides a very thorough and interactive, multimedia-rich approach for teaching individuals how to prepare and interpret a Statement of Cash Flows using the Indirect Method.  The content is current, relevant, accurate, and includes an adequate amount of material given the complexity of the topic. The module is completely self-contained. Correct and incorrect response feedback has been incorporated into the interactive activities.  The module can be very useful in helping students understand one of the critical documents used in Accounting.

Design Your Own Movie Theater by Tom Novak, Vanderbilt University, 2005
Set in the context of movie theatre preferences, this exercise asks students to order, from most preferred to least preferred, eighteen hypothetical theater configurations which vary in terms of five attributes: ticket price, line-of-sight, seat comfort, audio/visual equipment, and concessions. The resulting output lists the relative importance of each attribute to the student, and provides part worth information for each level of the five attributes.

Advertising Principles.com by J. Scott Armstrong, The Wharton School, 2004
advertisingprinciples.com attempts to summarize all that is known about how to create an effective advertising campaign. It converts this knowledge into principles for the development and testing of TV commercials and print ads. It contains information on developing and evaluating advertising campaigns, along with educational resources and additional related links.

Managing the Digital Enterprise by Michael Rappa, North Carolina State University, 2003
Managing the Digital Enterprise is designed to guide managers through challenges faced in the digital realm. This site is amazing in terms its professionalism and its content-it includes 15 modules, 30 case studies, 100 web pages, and over 1,000 links to outside readings. The materials are robust and comprehensive and the site also provides a good structure for the course as well as excellent supporting learning materials.

The Cameron Balloon Factory by Andy Beharrell, 2002
Understand the complexity and operation of an international business with this incredibly detailed and accurate interactive site. Virtual tours, photographs, and relevant business theories help users explore every aspect and function of this business including its history, product range, production, marketing and sales, etc. A teacher's guide and student worksheets make this sitea tool for both teachers and students.

MERLOT members are welcome to suggest content for this page in our business portal. Please send your ideas to the Business Portal Editor, Theresa B. Clarke at clarketb@jmu.edu. To ensure that your message does not get flagged as spam, please include MERLOT in the subject line.