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This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the curriculum with more complex data sets. This approach provides several advantages: (1) it maintains a consistent, accounting equation approach throughout; (2) it can be used for both the direct and the indirect report format; (3) when used with Excel, the format is easier to explain, easier to use, and less prone to mechanical error than the worksheet approaches used in most textbooks; and (4) it is used by many professional accountants.

Why create another collection assessment tool? One reason is the highly personal nature of the assessment process. Each local library describes and evaluates its own collection in relation to the library's goals for meeting the needs of its local clients. In our times of focusing on local needs, each library wants to customize the assessment process to meet local challenges as closely as possible. These local needs are greatly felt in the data collection step of the assessment process. An intermediate tool is helpful for collecting and organizing appropriate categories of data to prepare information for entry onto the WLN Conspectus worksheets and database, or into other assessment methods if desired.

In this, the second edition, the experience of actually running a marketing planning process in organisations further updates and revises the highly practical emphasis. The need for vision, how to enunciate it, and the interface between various levels of managers are integrated specifically into the process. Further analysis using the SWOT technique is provided together with enhanced insight into maintaining competitive advantage. Essentially a practical manual on running a planning process, the worksheet method has been well tried and tested. The experience of managers who have implemented the process using the first edition is included to enhance the technique′s dynamism and effectiveness.

Originally written as a workshop manual with the intention of closing the gap between current accepted marketing planning concepts and actual management practice, this special issue is a clear, methodical guide to the planning process covering corporate goals, market analysis, competitive comparison, internal allocation, SWOT analysis, strategies and tactics, marketing plan evaluation, and controls and measurements. Included are 32 worksheets to encourage systematic organisation of relevant information. The text's method relies on the shared experiences of managers, and has been successfully used in diverse areas, from computers and banking to industrial packaging.

Currently many jobs for undergraduate finance majors require that the student demonstrate advanced Excel modeling skills. The purpose of this paper is to illustrate and explain the Excel Best Practices which should enhance their financial modeling efficiency.

The focus is a way to teach the Excel Best Practices when teaching financial modeling with Excel 2007. It uses a chronological modeling procedure that is consistent with current learning theory and the way students should use these Excel Best Practices. A capital budgeting replacement problem is used to illustrate many of the Excel Best Practices.

It was found that using a chronological modeling procedure is consistent with current learning theory.

Using the procedures mentioned in this paper should result in efficient financial modeling. Efficient models are created in less time, have fewer errors, if any, and are designed for ease of use.

This chapter presents a new approach to teach process costing that uses worksheets to create the information necessary to account for costs. The approach employs a five-column, five-row worksheet that presents weighted-average and FIFO costs per equivalent unit simultaneously. Then, the goal of process costing, accounting for costs, is formally presented in a manner to emphasize its importance. As a result, students are better able to compare and contrast the two process-costing methods.

Provides a practical self‐help guide for professional salespeople who want to improve their sales performance. Divided into two parts, Part 1 deals with booking the appointment and Part 2 with making the sale. Part 1 covers areas such as how to add structure to telephone calls; the development of a personalized script designed to provide a more consistent pattern of high performance; and how to generate both more and better quality appointments. Part 2 covers the skills required in selling face‐to‐face and covers how to analyse the key components of the sales presentation; restructure, strengthen and inject fresh ideas; rebuild the presentation so as to maximize sales performance; and how to take full control of personal development as a sales professional. Based on established principles of successful selling, the workbook outlines a model of the selling process based on the five core skill areas of opening, probing, matching, closing and objection handling. Aimed at salespeople and sales managers, the model provides a framework for the ongoing development of sales skills which is highly practical and applicable to any face‐to‐face selling situation. Also contains a comprehensive series of worksheets to complete on each of the issues raised; and a series of “windows” provide condensed information for quick reference.

Describes the development, introduction, use and evaluation of a series of worksheets designed for library staff at Bournemouth University. The reasons for the development of the worksheets, designed to be a part of a range of training and development opportunities, are described in this paper. Their value as a self‐directed learning tool is considered and the question posed as to whether such materials can assist the process of encouraging self‐directed learning. The paper considers the usefulness of such materials and the cost in terms of initial and ongoing development.

The purpose of this paper is to propose a computational approach to establish the effect of various flow drilling screw (FS) process and material parameters on the quality and the mechanical performance of the resulting FS joints.

Toward that end, a sequence of three distinct computational analyses is developed. These analyses include: (a) finite-element modeling and simulations of the FS process; (b) determination of the mechanical properties of the resulting FS joints through the use of three-dimensional, continuum finite-element-based numerical simulations of various mechanical tests performed on the FS joints; and (c) determination, parameterization and validation of the constitutive relations for the simplified FS connectors, using the results obtained in (b) and the available experimental results. The availability of such connectors is mandatory in large-scale computational analyses of whole-vehicle crash or even in simulations of vehicle component manufacturing, e.g. car-body electro-coat paint-baking process. In such simulations, explicit three-dimensional representation of all FS joints is associated with a prohibitive computational cost.

Virtual testing of the shell components fastened using the joint connectors validated the ability of these line elements to realistically account for the strength, ductility and toughness of the three-dimensional FS joints.

The approach developed in the present work can be used, within an engineering-optimization procedure, to adjust the FS process and material parameters (design variables) in order to obtain a desired combination of the FS-joint mechanical properties (objective function).

Process-oriented guided inquiry learning (POGIL) is a series of learning activities building on student prior knowledge guiding them to construct their own understanding of new concepts in collaborative roles. This paper aims to illustrate how POGIL worksheets can be adapted for low bandwidth and low-computing environments to accommodate the largest swathe of learners in higher education, as was the case during the switch to emergency remote learning in 2020.

The POGIL worksheets in this paper scaffold the discovery of new concepts while providing sample computer program output, guiding students to make predictions about the connection between program input and program output. Answers are provided to these questions after completion so that students may check their understanding or look to the answers as worked examples. These POGIL worksheets were used for the past two years in an in-person classroom situation with minimal computing resources, replacing 4/5 of a classroom lecture doing POGILs collaboratively. In the midst of emergency remote learning, these worksheets were adapted to complement asynchronous lecture videos, and also serve as lecture replacement as needed.

This paper discusses an approach to adapting POGIL worksheets for introduction to computer science for students who may not have the necessary digital tools (programing software, bandwidth for streaming video, etc.). While the context for this paper is computer science, POGIL has a deep history in chemistry education and other natural sciences, suggesting an approach that may be adapted for situations where hands-on laboratory experiments may not be possible.

CS-POGIL has many materials available for computer science, but this paper discusses 23 new worksheets and how to adapt them to the novel situation of emergency remote teaching.