Technical Note
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Accounting for Intercorporate Equity Investments
C-2464 | Published January 18, 2024 | 21 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for investments in equity securities. It discusses passive investments and fair value accounting, investments resulting in significant influence ... Read More
nPlan: Breaking Biases in Project Planning
QA-0969 | Published February 23, 2024 | 16 pages. Technical Note
Collection: Darden School of Business
Richard Palczynski, leader of the Transpennine Route Upgrade (TRU) project, had devoted the better half of the past five years to co-championing this project with senior leadership at Network Rail, th... Read More
Accounting for Inventory and Cost of Goods Sold Expense
C-2474 | Published February 21, 2024 | 11 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for inventory and cost of goods sold expense. It discusses accounting for the purchase and sale of inventory, periodic and perpetual inventory sy... Read More
Accounting for Bonds
C-2475 | Published February 21, 2024 | 13 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for bonds. It discusses bonds priced at face value, a discount, and a premium. It discusses the differences between the coupon rate and effective... Read More
Valuation of "Plain-Vanilla" Interest-Rate Swaps
F-1121 | Published July 27, 1997 | 16 pages. Technical Note
Collection: Darden School of Business
This note takes students step by step through the valuation of an interest rate swap. It assumes students have a strong grounding in the concepts of forward rates and spot rates.... Read More
Cloud Computing
OM-1784 | Published January 17, 2023 | 15 pages. Technical Note
Collection: Darden School of Business
This technical note provides a general overview of cloud computing and how businesses are using it to achieve their digital goals. Specifically, this note outlines the different service models that cl... Read More
Casewriting
G-0364 | Published April 01, 1989 | 14 pages. Technical Note
Collection: Darden School of Business
This note contains suggestions on casewriting under the following headings: Objectives of the Case Method; Case Development; An Overview; Preparing To Write A Case; Sources of Case Information; The C... Read More
Cybersecurity: Managerial Basics
OM-1807 | Published February 22, 2024 | 16 pages. Technical Note
Collection: Darden School of Business
This note introduces cybersecurity—what it is, why it is needed, and current practices and solutions. While the broad issue of information security is a concern for governments and individuals, this n... Read More
Leveraging the Zone of Possible Agreement (ZOPA) to Make Pricing Decisions
M-1045 | Published February 28, 2024 | 4 pages. Technical Note
Collection: Indian Institute of Management, Ahmedabad
A key negotiating concept, the Zone of Possible Agreement (ZOPA), allows a buyer and seller to reach a mutually acceptable price. This technical note provides an overview of ZOPA for both individual-l... Read More
Woolworths: Australia Day Blues
S-0461 | Published March 10, 2025 | 10 Pages Technical Note
Collection: Darden School of Business
In January 2024, the Australian retailer Woolworths Group (Woolworths) announced it would no longer stock Australia Day merchandise across its stores for the national summer holiday, following years o... Read More
Defined Benefit Pension Plans
C-2472 | Published January 12, 2024 | 7 pages. Technical Note
Collection: Darden School of Business
This technical note provides background on defined benefit pension plans in the United States and a basic understanding of accounting for defined benefit plans. Topics discussed include differences be... Read More
The United States of America: An Annual Report Compilation, 2022
C-2461 | Published June 21, 2023 | 50 pages. Technical Note
Collection: Darden School of Business
This technical note provides a compiled 2022 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, disc... Read More
Accounting for Contingent Liabilities
C-2467 | Published January 18, 2024 | 3 pages. Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for contingent liabilities. It outlines the decision process management uses to determine the financial statement implications of such liabilitie... Read More
Introduce Yourself to Transactional Analysis
IIMA-OB0172TEC | Published March 03, 2025 | 14 Technical Note
Collection: Darden School of Business
Introduces the concept of transactional analysis. It discusses briefly the meaning and relevance of TA concepts like ego states, transactions, strokes... Read More
Project Management Versus Product Management
OM-1845 | Published February 18, 2026 | 15 Pages Technical Note
Collection: Darden School of Business
Whether formally or informally, we’re all managing projects and refining products. Neither project management nor program management is going anywhere, and every general manager should be familiar wit... Read More
Module Introduction: From Ancient Chinese Wisdom to Contemporary Competitive Dynamics
S-0471 | Published August 14, 2025 | 12 Pages Technical Note
Collection: Darden School of Business
Strategy may be studied at the bird’s-eye, industry level, or by examining the competitive actions exchanged between rivals. It is this exploration of “on the ground” interfirm rivalry, known as compe... Read More
Profit Analysis1212
C-2500 | Published February 18, 2026 | 8 Pages Technical Note
Collection: Darden School of Business
This note discusses cost-volume-profit (CVP) analysis, an analytic took that uses the relationships among compensation of the profit equation—price, volume, cost structure, and profit—to assess the fi... Read More
The Position and Slope of the Yield Curve's
GEM-0238 | Published February 18, 2026 | 22 Pages Technical Note
Collection: Darden School of Business
The slope and position of the US Treasury yield curve are of fundamental importance to households, investor's, banks, and governments. This note explores the determinants of the slope and position, fo... Read More