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  1. Bonds: Long-term Liabilities CF2-105-I-M

    This tutorial contemplates the use of bonds as financial instruments. Through the use of a depreciation calculator and a practical case example students will analyze depreciation schedules and journal entries in order to better understand this financing option.

    This tutorial is separated into four sections:

    - a photo example of a bond certificate detailing the important elements
    - a test with multiple choice questions reflecting upon both the time value of money and bond theory
    - a bond calculator allowing for the calculation of bond depreciation schedules and associated journal entries
    - a focus on bonds from the investor&rsquos perspective rather than that of the issuer

    This case has been used successfully in undergraduate, graduate (MBA programs and Master in Management programs) and executive education level in courses such as Financial Accounting and Financial Reporting and Analysis. The interactive tutorial is designed for independent study. It can be assigned as reading material before a session on Accounting for Long-Term Liabilities or Accounting for Bonds.

    Academic Area:
    Financial Accounting
  2. Depreciation CF2-104-I-M

    This is an interactive tutorial which aims to clarify the key concepts of depreciation and take an in-depth look at the effects that different depreciation methods have on companies. Through the use of a calculator students can calculate the depreciation schedule visualizing the results graphically and then compare how changes in the useful life and residual value affect depreciation expense.

    This interactive tutorial consists of five sections:&nbsp

    - A general depreciation theory test
    - A methods test looking at how different depreciation techniques can affect a company&rsquos financial statements
    - A flexible depreciation calculator accompanied by two reflection exercises
    - A detailed case analysis focusing on net income effects and cash flow
    - A real-world example section analyzing the depreciation strategies of different companies.

    Academic Area:
    Financial Accounting
  3. La entrevista de descripción de patrones conductuale … RH2-105-M

    Multimedia exercises about recruitment based on competence and behavioral patterns. Three different exercises, each one with two different versions: for a business environment or a survival expedition.

    In the first exercise, the student is presented with a series of possible interview questions and has to decide which of these questions are useful or not for predicting the candidates' future behavior.

    In the second exercise, the student will view videos of candidates answering interview questions. The student must then classify these answers according to the S.A.R. technique.

    In the third exercise, the student will view four candidates being interviewed for their competence for a job. The student must determine each candidate’s level of competence so that he or she can later compare that with the actual level of suitability of each for the post.

    Academic Area:
    Organisational Behaviour | Human Resources | Negotiation
  4. La entrevista por competencias. Versión expedición RH2-106-M

    Multimedia exercises about recruitment based on competence and behavioral patterns. Three different exercises, each one with two different versions: for a business environment or a survival expedition.

    In the first exercise, the student is presented with a series of possible interview questions and has to decide which of these questions are useful or not for predicting the candidates' future behavior.

    In the second exercise, the student will view videos of candidates answering interview questions. The student must then classify these answers according to the S.A.R. technique.

    In the third exercise, the student will view four candidates being interviewed for their competence for a job. The student must determine each candidate’s level of competence so that he or she can later compare that with the actual level of suitability of each for the post.

    Academic Area:
    Organisational Behaviour | Human Resources | Negotiation
  5. La entrevista de descripción de patrones conductuale … RH2-104-M

    Multimedia exercises about recruitment based on competence and behavioral patterns. Three different exercises, each one with two different versions: for a business environment or a survival expedition.

    In the first exercise, the student is presented with a series of possible interview questions and has to decide which of these questions are useful or not for predicting the candidates' future behavior.

    In the second exercise, the student will view videos of candidates answering interview questions. The student must then classify these answers according to the S.A.R. technique.

    In the third exercise, the student will view four candidates being interviewed for their competence for a job. The student must determine each candidate’s level of competence so that he or she can later compare that with the actual level of suitability of each for the post.

    Academic Area:
    Organisational Behaviour | Human Resources | Negotiation
  6. Mathematics and Finance DF2-122-I-M

    This interactive tutorial allows students to understand several important financial concepts such as the present value the future value interest and time amongst others. It shows the relationship between these concepts and how to calculate each.

    In order to reach this objective charts with definitions and equations interactive graphs and exercises are included.

    Academic Area:
    Finance
  7. Gestión de capacidad en servicios DO2-112

    Service capacity management is one of the main management challenges. For many, the way to manage capacity can determine a business’ profitability. This is because the sizing of capacity affects the performance of the firm, as it affects investments and operating costs. Given certain characteristics of services, such as intangibility and simultaneousness between production and consumption, the capacity of the service systems is perishable and can’t be stocked. These characteristics, plus heterogeneity and the necessary presence of the client for most of the services to be executed, explains the difficulty of measuring service capacity, which in turn makes it more difficult to size for adequate servicing.

    This technical note touches upon fundamental aspects of service capacity management, including basic strategies and their combination, management of supply and demand as well as yield or revenue management.

    Academic Area:
    Operations & Supply Chain Management
  8. Las matemáticas y las finanzas DF2-122-M

    This interactive tutorial allows students to understand several important financial concepts such as the present value the future value interest and time amongst others. It shows the relationship between these concepts and how to calculate each.

    In order to reach this objective charts with definitions and equations interactive graphs and exercises are included.

    Academic Area:
    Finance
  9. Depreciación CF2-104-M

    This is an interactive tutorial which aims to clarify the key concepts of depreciation and take an in-depth look at the effects that different depreciation methods have on companies. Through the use of a calculator students can calculate the depreciation schedule visualizing the results graphically and then compare how changes in the useful life and residual value affect depreciation expense.

    This interactive tutorial consists of five sections:&nbsp

    - A general depreciation theory test
    - A methods test looking at how different depreciation techniques can affect a company&rsquos financial statements
    - A flexible depreciation calculator accompanied by two reflection exercises
    - A detailed case analysis focusing on net income effects and cash flow
    - A real-world example section analyzing the depreciation strategies of different companies.

    Academic Area:
    Financial Accounting
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