Merlot Learning Objects

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Fondo de Maniobra / Capital de trabajo

Wed, 25/08/2010 - 10:51am
Nota técnica multimedia que analiza los conceptos de fondo de maniobra y necesidades operativas de fondos, así como la metodología para calcularlos e interpretarlos. Su objetivo es mostrar la importancia del activo circulante como consumidor de recursos financieros y por qué los directivos deben saber gestionarlo correctamente. El material contiene explicaciones con audios y animaciones que facilitan el entendimiento de los conceptos básicos. Además, se incluyen pequeños ejemplos, ejercicios autocorregibles y explicaciones adicionales que permiten afianzar los conocimientos adquiridos. La consolidación del aprendizaje se logra mediante un pequeño caso práctico y un ejercicio final basados en plantillas Excel que incluyen un feedback automático.
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How to evaluate a business plan

Wed, 25/08/2010 - 10:51am
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.
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Iberia Airlines

Tue, 24/08/2010 - 9:03am
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.
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Novartis, commercial strategy for success

Tue, 24/08/2010 - 9:03am
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.
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Dialogue, Shooting and editing

Tue, 24/08/2010 - 9:03am
This interactive exercise introduces the practice of shooting and editing dialogue, with the help of a simulation. The dialogue is based on the novel “The heart of darkness” by Joseph Conrad. The student has to choose between different shots in the sequence according to the dramatic progression. In order to avoid creating confusion, the camera positions should stay on one side of the axis - the imaginary line which links the position the two people are facing.
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Organizational Design

Tue, 24/08/2010 - 2:32am
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.
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Primeros conceptos sobre opciones

Tue, 24/08/2010 - 2:32am
Nota técnica interactiva en la que se desarrollan los conceptos sobre opciones: Call y Put. Se emplean ejercicios y gráficos interactivos para entender y practicar dichos conceptos. Incluye un simulador de estrategia de opciones (con gráficas) y una aplicación para calcular las primas de mercado, entre otros importantes elementos relacionados.
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Abadía Retuerta Winery

Tue, 24/08/2010 - 2:32am
Abadia Retuerta is an interactive case study about the prestigious winery, part of the Novartis Group. The winery tries to link traditional wine making philosophy with new technologies. The interactive case study analyses the international wine market with dynamic information and tries to explain with the help of videos and diverse data samples the differentiations strategy of one of the outstanding winemakers in Spain to be part of the international vanguard.
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Market and enterprise in perfect competition

Tue, 24/08/2010 - 2:32am
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.
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Petro España S.A. Gestión de los gastos de estructura

Tue, 24/08/2010 - 2:32am
Este caso interactivo presenta la situación de reparto de los gastos de estructura en la filial española de una multinacional del sector petrolero. El alumno tomará el rol de responsable de esta asignación a las Unidades de Negocio, debiendo seleccionar el mejor criterio de reparto de éstos.
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Accountsville. Impariment of Fixed Assets

Tue, 24/08/2010 - 2:32am
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.
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Entel PCS in Chile, entering a difficult market

Tue, 24/08/2010 - 2:32am
This interactive case study describes the launch of Entel PCS’ mobile telephony service in Chile. Both fixed and mobile telecommunications are described in detail through walk-through examples, whilst an interactive exercise allows students to analyze the industry using both the four pillars of communication model and Porter’s. The case is also accompanied by a Part B which discusses the events shortly after the launch of the mobile service in Chile. Both parts include a video section which includes interviews with the CEO and Chief Engineer of the company, amongst others.
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Contabilidad y Finanzas

Mon, 23/08/2010 - 7:29am
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
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Optimal Capital Structure

Mon, 23/08/2010 - 7:29am
This interactive technical note explains, using a graphic way, the concept of the optimal financial mix. Through animations, interactive graphs and very simple exercises the students will understand and will apply this concept. In the end, it is presented a practical case study where it is necessary to find the optimal financial mix for maximizing the value of the investment projects.
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Effect of Proportionality Constant on Exponential Graph (k>0)

Mon, 23/08/2010 - 7:29am
This classroom activity presents College Algebra students with a ConcepTest and a Question of the Day activity concerning the effect of the proportionality constant, k, on the y-intercept and position of an exponential graph where k>0 and C is an arbitrarily fixed value in f(x)=Ce^(kx
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Effect of Initial Value on Graph of Exponential Function (C>0)

Mon, 23/08/2010 - 7:29am
This classroom activity presents College Algebra students with a ConcepTest and a Question of the Day activity concerning the effect of the initial value, C, on the y-intercept and position of an exponential graph where C>0 and k is an arbitrarily fixed value in f(x)=Ce^(kx).
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Fundamentals of probability theory

Mon, 23/08/2010 - 5:19am
This is a free digital textbook on probability theory. Being digital, it is continuously updated and improved. It is ideal for a second course in probability theory. It aims to fill the gap between elementary treatments and sophisticated treatments based on measure theory.
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The Teachers Net Gazette - Classroom Management and Effective Teaching Practices Column

Mon, 23/08/2010 - 5:19am
Every month, classroom management gurus Harry & Rosemary Wong publish a new collection of classroom strategies and approaches designed to help teachers - new and seasoned - master the routine matters that can consume so much of a teacher's time. Read the Wongs' articles each month, and if you're lucky enough to see Harry at one of his speaking engagements around the country, thank him for his generous contributions to teachers everywhere.
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Effect of Coefficient of x^0 on Parabola Vertex

Mon, 23/08/2010 - 5:19am
This classroom activity presents College Algebra students with a ConcepTest, a Question of the Day, and a Write-pair-share activity concerning the effect of the coefficient of x^0 (i.e., the constant, c) on the vertex of a parabola where a and b are arbitrarily fixed values in f(x)=ax^2+bx+c.
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Effect of Coefficient of x^2 on Parabola Shape

Mon, 23/08/2010 - 5:19am
This classroom activity presents College Algebra students with a ConcepTest, a Question of the Day, and a Write-pair-share activity concerning the effect of the coefficient of x^2 on the shape of a parabola where b and c are arbitrarily fixed values in f(x)=ax^2+bx+c
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