The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now…

The authors of this article propose a classroom simulation designed for advanced economics or finance courses whereby student teams role-play Moody's sovereign credit risk analysts. Despite the importance of sovereign credit risk ratings in affecting the funding liquidity of countries, the process generating ratings is a black box. The authors use…

This article presents an active experiential exercise that requires participants to negotiate over scarce resources while assigned separate managerial responsibilities. Students explore concepts associated with integrative and distributive bargaining while engaging in a realistic workplace role-play. Students form pairs and assume the role of…

This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…

This exercise helps instructors teach students how to perform a simple event study. The study tests to see if stocks earn abnormal returns when added to the S&P 500. Students select a random sample of stocks that were added to the index between January 2000 and July 2015. The accompanying spreadsheet calculates cumulative abnormal returns and…

As a result of increasing internationalisation, the University of Copenhagen established the Centre for Internationalisation and Parallel Language Use (CIP) in 2008 as a research, competence development and resource centre. Part of CIP's remit is to provide language training (mainly in Danish and English) for students and staff at the University.…

Campus Club Cupcakes is an in-class "introduction to operations management" experiential learning exercise which can be used within minutes of starting the course. After reading the one-page mini case, students are encouraged to meet each other and collaborate to determine if making and selling cupcakes to fellow business students would…