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This exercise is taught in a Darden first-year elective, "Financial Reporting," as the second half of a module covering Managerial Accounting for Pension Plans, but would also work well in a first-year MBA core accounting course. It was designed to be taught as a follow-up case to "Accounting for Defined Benefit Pension Plans for Caperton Corporation" (UVA-C-2375), although it can be taught alone. This exercise provides students the opportunity to analyze the pension footnote disclosures for AT&T Inc. In particular, it focuses on the components of pension expense, the balance sheet accounts, and the various assumptions that drive these figures. What is most unique about the example is that the exercise is set in 2008, and in 2010, AT&T elected to immediately recognize actuarial gains and losses in net income. To provide comparable prior year financial statements, AT&T restated 2008 accounting for immediate recognition of actuarial gains and losses. Therefore, students can see the significant effect of this change in accounting policy by comparing the $12.8 billion in net income originally reported in 2008 with the $2.3 billion loss AT&T reported for the restated 2008.

In the summer of 2016, a real estate investment company was planning management and budgeting for apartment rental units in Pittsburgh, Pennsylvania, a U.S. city with a large student population. The company needed to determine the various unit agreement terms—by year, by semester (fall, spring, and summer), and by month—using software to find optimal rents. Using Excel’s Solver tool, the optimal rents needed to be determined and incorporated into a projected profit and loss budget for fiscal year 2017.

HBA Job Offer Negotiation is a role play between a job applicant who is graduating from an undergraduate business school and a recruiter from a global consulting firm. It is intended to illustrate the importance of preparation and planning; integrative negotiation in the context of job offers, and specific behaviours that contribute to effective negotiation. To be used with 9B16C043.

HBA Job Offer Negotiation is a role play between a job applicant who is graduating from an undergraduate business school and a recruiter from a global consulting firm. It is intended to illustrate the importance of preparation and planning; integrative negotiation in the context of job offers, and specific behaviors that contribute to effective negotiation. To be used with W16897.

Supplement to case W16896.

This exercise revolves around the rivalry between two financial analysts. Upset by their constant game of one-upmanship, an advisor to the governor of the Reserve Bank of India came up with a challenge for them to prove who was better. He provided them with financial data for the financial year ending March 2014 from 10 anonymous companies and asked them to match the financial data with specific industries given in a list. The challenge was timed, and the winner was to be determined on the basis of who could come up with the right combination first.

This exercise revolves around the rivalry between two financial analysts. Upset by their constant game of one-upmanship, an advisor to the governor of the Reserve Bank of India came up with a challenge for them to prove who was better. He provided them with financial data for the financial year ending March 2014 from 10 anonymous companies and asked them to match the financial data with specific industries given in a list. The challenge was timed, and the winner was to be determined on the basis of who could come up with the right combination first.

This negotiation exercise simulates the 2015 negotiation between senior leadership at iQmetrix, a Regina-based point of sale software firm, and Humanity, a San Francisco-based provider of a human resources module that iQmetrix seeks to bundle into its software product. The exercise is unique in that it occurs in a mediated environment where both parties only interact over email. There is no face-to-face interaction, leaving both sides to negotiate an effective agreement while communicating solely through email. Use with 9B16C025.

This two-party case is designed to teach negotiation within the context of turnaround management, stakeholder management, change management or public sector negotiation. The negotiation between Sudhir Kumar, Officer on Special Duty to the Minister of Railways, and Gaurav Malik, Chief Engineer, is about how to maximise revenues for the ailing Indian Railways, notably by increasing rolling stock axle loads without compromising safety. The case emphasizes the tension between commercial gains and social needs, but also lends itself to discussions about safety, corruption, government and business in India.

Supplement to case IN1231. This two-party case is designed to teach negotiation within the context of turnaround management, stakeholder management, change management or public sector negotiation. The negotiation between Sudhir Kumar, Officer on Special Duty to the Minister of Railways, and Gaurav Malik, Chief Engineer, is about how to maximise revenues for the ailing Indian Railways, notably by increasing rolling stock axle loads without compromising safety. The case emphasizes the tension between commercial gains and social needs, but also lends itself to discussions about safety, corruption, government and business in India.

A multi-issue 1-on-1 collective bargaining agreement (CBA) negotiation between the Senior Manager of Labor Relations (Monika Schmidt) and the new head of the Astra Workers' Federation (Karim Faizal). Astra Precision is the Indian subsidiary of a German auto company. Recently, when violence erupted over working conditions, Astra went into a lockout and lost $300 million.

Supplement to case IN1221. A multi-issue 1-on-1 collective bargaining agreement (CBA) negotiation between the Senior Manager of Labor Relations (Monika Schmidt) and the new head of the Astra Workers' Federation (Karim Faizal). Astra Precision is the Indian subsidiary of a German auto company. Recently, when violence erupted over working conditions, Astra went into a lockout and lost $300 million.

A scored 1-on-1 multi-issue negotiation between two romantic partners (an MBA student and medical doctor). After being away for one year and having promised to return to India, the MBA student receives an excellent offer to work abroad. Where will they settle and what will the couple do as regards their future plans and dreams?

Supplement to case IN1225. A scored 1-on-1 multi-issue negotiation between two romantic partners (an MBA student and medical doctor). After being away for one year and having promised to return to India, the MBA student receives an excellent offer to work abroad. Where will they settle and what will the couple do as regards their future plans and dreams?

This product can be used with the free Job Design Optimization Tool (JDOT), available at: hbsp.harvard.edu/jdot

A multi-issue 1-on-1 negotiation between an HR manager (May Hirewell) and a young MBA job candidate (Larry Dover). WABTY.com is one of the few internet companies still hiring despite the recent economic recession that has put a serious strain on the industry. Larry has been offered a job with WABTY.com and he is meeting with May to discuss the terms of a potential employment contract.

Supplement to case IN1207. A multi-issue 1-on-1 negotiation between an HR manager (May Hirewell) and a young MBA job candidate (Larry Dover). WABTY.com is one of the few internet companies still hiring despite the recent economic recession that has put a serious strain on the industry. Larry has been offered a job with WABTY.com and he is meeting with May to discuss the terms of a potential employment contract.

This is a quantified one-on-one procurement negotiation exercise. The negotiation, carried out over a set of eight issues, is between the Regional Sales Manager for Thermal Coal of Earth Energy, a global mining company, and the Acquisition Team Leader for Thermal Coal of National Electric Power, a Malaysian mid-size public utility company.

Supplement to SMU259. This is a quantified one-on-one procurement negotiation exercise. The negotiation, carried out over a set of eight issues, is between the Regional Sales Manager for Thermal Coal of Earth Energy, a global mining company, and the Acquisition Team Leader for Thermal Coal of National Electric Power, a Malaysian mid-size public utility company.