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Analytic Techniques for Public Management and Policy
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CC BY-NC-SA
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Analytic Techniques for Public Management and Policy was written with the hope where the techniques can be used effectively to be evidence-based research and that it might encourage public management and policy researchers to inform more effective governance. This e-book is based on ordinary least squares (OLS) regression and is informed by four resources: Dr. Russell G. Almond’s statistics classes, Dr. Salih Binici’s measurement classes, Dr. Tom Cook’s quasi-experimental design workshop, and Dr. Kyoung-jun Lee’s DSS class. I am very grateful to Dr. Almond at the FSU, Dr. Binici at the Florida State Department of Education, Dr. Cook at Northwestern University, and Dr. Lee at Kyung Hee University.

Subject:
Business and Marketing Education
Material Type:
Textbook
Provider:
University of Baltimore
Author:
Harvey Sky
Jiwon N. Speers
Kristin Conlin
Nett Smith
Date Added:
04/30/2021
Are the Greeks Villains if They Default on Their National Debt?
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CC BY
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What happens when governments default on their debts? In this video, Professor Garrett Jones of George Mason University uses the Greek government debt crisis to explain what happens when governments default on their debts and why it's not always a bad thing.

Subject:
Business and Marketing Education
Economics
Material Type:
Lecture
Provider:
Institute for Humane Studies
Author:
Garrett Jones
Date Added:
01/12/2021
BA 101 - Introduction to Business
Unrestricted Use
CC BY
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This course provides a general survey of the functional and interdependent areas of business management, marketing, accounting and finance, and management information systems. The course includes business trends, operation and management of a business, ethical challenges, environmental responsibility, change, global perspectives, and the dynamic roles of management and staff. Additionally, the course incorporates aspects of team interaction and continuous process improvement. You are provided with the opportunity to explore the Internet and information technology relating to business operations.

Course Outcomes:
1. Define commonly used business and economics terminology.
2. Describe the functional areas of any business organization.
3. Explain revenues, expenses, and how profit is derived. Differentiate between objectives, strategies, tactics, and operations.
4. Describe the components of a business plan.
5. Prepare a basic business plan.
6. Explain the importance of ethics in business.

Subject:
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 111 - Introduction to Practical Accounting I
Unrestricted Use
CC BY
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This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales.

Course Outcomes:
1. Demonstrate a basic understanding of the double-entry accounting system.
2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis.
3. Prepare basic financial statements for a service-based sole proprietorship.
4. Demonstrate an understanding of control of cash processes and bank reconciliations.
5. Calculate basic payroll and payroll tax activity.
6. Prepare simple federal quarterly and annual payroll tax forms.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 112 - Practical Accounting II
Unrestricted Use
CC BY
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This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships.

Course Outcomes:
1. Complete the entire accounting cycle for a merchandising company.
2. Demonstrate an understanding of accounting for bad debts.
3. Demonstrate an understanding of accounting for notes receivable and notes payable.
4. Compute the cost of fixed and intangible assets and natural resources.
5. Prepare basic depreciation, depletion and amortization calculations.
6. Describe the characteristics of partnerships and basic partnership accounting.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 113 - Practical Accounting III
Unrestricted Use
CC BY
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This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures.

Course Outcomes:
1. Describe the characteristics of a corporation.
2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings.
3. Prepare the accounting for basic bond transactions.
4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method.
5. Interpret and analyze financial statements.
6. Explain how to handle transactions in a voucher system.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 177 - Payroll Accounting Online
Unrestricted Use
CC BY
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This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats.

Course Outcomes:
1. Compute the income tax withholding from employee wages.
2. Calculate employee's withholding allowances for IRS Form W-4.
3. Determine employer's quarterly estimated payments.
4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers.
5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers.
6. Describe the difference between employees and independent contractors.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 206 - Principles of Management
Unrestricted Use
CC BY
Rating
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The key decision-making role of managers in modern organizations. Includes the study of organizations, management styles, and selected administrative problems. An overview of the processes involved in managing a business, including business planning, organizing, controlling, staffing and leading. Covers various theories of management with emphasis on managing a business in the local, national or international marketplace.

Subject:
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Mindy Bean
Date Added:
01/13/2021
BA 211 - Principles of Accounting: Financial
Unrestricted Use
CC BY
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Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle.

Course Outcomes:
1. Use the accounting cycle to develop financial statements from business transactions.
2. Analyze basic business economic events to determine their effect on accounts and financial statements.
3. Interpret and analyze financial statements to aid in decision making.
4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses.
5. Interpret and analyze accrual and cash flow information presented in accounts.
6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment.
7. Describe basic generally-accepted accounting principles.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 213 - Principles of Accounting: Managerial
Unrestricted Use
CC BY
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This course demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered.

Course Outcomes:
1. Explain the interrelationship of the accounting systems to all areas of business and business decision making.
2. Understand cost behavior and predict break-even points.
3. Recognize the components and processes related to various cost accounting systems.
4. Analyze the performance of the organization and organizational sub-units.
5. Use the budgeting process to prepare budgets and pro forma financial statements.
6. Utilize the time-value-of-money concept to analyze capital investment projects.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 215 - Survey of Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment.

Course Outcomes:
1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software.
3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.
4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting.
5. Use Cost-Profit-Volume analysis to calculate break-even points.
6. Describe the purpose of budgeting in an organization.
7. Calculate cost and efficiency variances using standard cost information.

Subject:
Accounting
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 222 - Financial Management
Unrestricted Use
CC BY
Rating
0.0 stars

This course covers topics dealing with financing a business, analysis of financial statements, working capital management, short-and long-term financial planning, budgeting and control.

Course Outcomes:
1. Describe and interpret the four standard financial statements.
2. Describe the importance of current assets and liabilities.
3. Calculate and interpret standard business ratios including: current, inventory turnover, gross margin (profit), ROA, ROE, EPS, and A/R Days.
4. Discuss the difference between markup and margin.
5. Calculate break-even points and units needed to make profit levels.
6. Calculate working capital and estimate minimum cash reserves.
7. Track cash flows for an organization.

Subject:
Business and Marketing Education
Finance
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021
BA 223 - Principles of Marketing
Unrestricted Use
CC BY
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0.0 stars

This course will provide you with a general survey of the nature significance of scope of marketing. It emphasizes customers (marketing analysis and strategy); business marketing decisions in promotion, distribution and pricing; and control of marketing programs.

Course Outcomes:
1. Employ the basics of marketing, from identifying audience, market segments and value propositions, to product development and research, marketing strategies and advertising/public relations.
2. Recognize consumer behavior and demand and be able to prepare and execute a marketing solution.
3. Master business marketing tools necessary to execute a marketing plan for a client, including social media.
4. Identify trends and new developments in business and employ soft skills and marketing techniques to adapt to market demands.
5. Compile a portfolio of work that can be shared with colleagues, network connections and future clients and employers.

Subject:
Business and Marketing Education
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
01/13/2021