BUS1006/102 Marketing Fundamentals Semester 1 2017 Assessment Assessment 2 Part A Draft Report

Unit BUS1006/102 Marketing Fundamentals
Semester 1 2017
Assessment Assessment 2 Part A Draft Report
Assessment 2 Part B Final Report
Due Part A Week 6
Part B Week 10
Weight Part A 3%
Part B 22%
Submission Part A: Submit to the Assessment 2 Part A Draft Turnitin link via BUS1006/102 Moodle page
Part B: Submit to the Assessment 2 Part B Draft Turnitin link via BUS1006/102 Moodle page
Structure Use the Template available on Moodle in the Assessments folder
Details
Assessment 2 will familiarise students with the major components of a marketing plan. In addition to understanding common marketing frameworks, students will develop their research, problem solving, critical thinking skills and teamwork skills necessary for the workplace.
Your group will be allocated a company to be the focus of this assessment. As a group you will assist each other to complete these sections, including comprehension and research of each section. The report is divided into sections to assist division of workload and evaluation.
Sections are detailed below:
• Section 1: Cultural Forces Analysis, Segmentation, Promotion Strategy and Reference List.
• Section 2: Competition, Political/Legal Forces Analysis, Positioning, Price Strategy and Reference List.
• Section 3: Technological Forces Analysis, Target Market, Product and Place Strategy, and Reference List.
• Section 4: All Team Members will complete the Title Page, Table of Contents, and 1 page Executive Summary and Introduction, Conclusion, and one Peer Evaluation per group member.
To complete this assessment you need to gather secondary research including but not limited to Government reports, Industry reports, Newspaper articles, Books and Journal articles. You will benefit from using the EBSCO Databases accessed through the Library Moodle page.
Plagiarism and copying information from another student or online sources will not be tolerated. You MUST acknowledge the author of any research you use in your report. To avoid plagiarism, you will apply proper Harvard Style Referencing (ask your lecturer and/or the librarian if you do not know what this means).
Australian Institute of Higher Education
CRICOS Provider Code: 03147A
Level 4, 451 Pitt Street Sydney NSW 2000 Australia
T: +612 9020 8050 E: enquiries@aih.nsw.edu.au W: www.aih.nsw.edu.au
In the case where one team member ceases contact and/or contribution to the group work, the group must notify and consult with the Lecturer as soon as possible. To help identify freeloading, all students will submit a peer evaluation in both PART A and PART B.
Submission Requirements Before submission, you ensure the submitted work satisfies the following requirements:
• Use the Report template.
• Fill in the group charter and adhere to the assigned section.
• Submit one report per group.
• Correct Harvard referencing used.
• Typewritten and submitted to Turnitin before the due date.
• Each section should be between 800 – 1000 words (excluding Section 4).
• 12 point Times New Roman font with 1.5 spacing.
Australian Institute of Higher Education
CRICOS Provider Code: 03147A
Level 4, 451 Pitt Street Sydney NSW 2000 Australia
T: +612 9020 8050 E: enquiries@aih.nsw.edu.au W: www.aih.nsw.edu.au

Nursing, Literature Review Outline

This is an literature review outline for my topic which is “evaluation of knowledge of current diabetes recommendation among providers, including nurses, dietician, physicians and nurse practitioners who works or provide services at the skill nursing facility”
Literature Review Outline
1.0 Knowledge about the Current Diabetes Status
The section will conduct a comprehensive overview of the knowledge of the care providers about current diabetes and potential intervention programs within the health care hospitals. The ability of the nurses to deliver and the capacity of the nursing facilities will also be considered in the analysis of the diabetes status.
A. Diabetes and its Knowledge
B. Adequacy of the providers such as the nurses and the practitioners
C. Capacity of the Nursing Facilities
The access to adequate medical equipment and the nursing environment is important in obtaining information about the current diabetes recommendations within the nursing facilities.
2.0 Diabetes Management among the Providers
The section will review the research studies will offer adequate information and data to the care providers about effectively managing diabetes among the patients. It would include the study on the control of blood glucose levels, exercises, medical practice, and recognition of the medical complications.
A. Diabetes lifestyle educational course
Lifestyle challenges explains some of the risks factors leading to diabetes among the people. An educational program on lifestyle is important.
B. Monitoring and blood glucose
Blood glucose is also analyzed well to ensure that the care providers understand how to monitor and control the blood glucose levels.
C. Diabetes and exercise
Physical exercises are also important in dealing with the challenges of managing diabetes.
D. Diabetes and Medical Practice
The medical practice and techniques are important in improving the diabetes recommendations and practices among the healthcare providers.
E. Diabetes and Recognition of Complication
It will identify the various complications and health concerns, which emerges from the high risks of diabetes.
3.0 Summary and Conclusion
It will include the summary of the results and findings from the different studies on the evaluation of the knowledge associated with the diabetes management among the health care providers including the nurses. Obtaining a considerable knowledge will be important in obtaining the quality education, which improves the delivery of quality diabetes care.

Media Law and Ethics CMC4713

Final Assignment (CSA) Brief

CSA Type:
A comparative analysis paper

CSA Brief:
In this assignment students are required to submit a paper analysing the area of media law and ethics in the UAE in comparison to international practices. Apart from the UAE, students are at liberty to choose any country for their comparative analysis. While there are no ‘right or wrong’ essays, there are good and bad ones. A good essay is well-researched and a bad essay lacks research. Therefore, it is highly advised that students choose a country that interests them, one that they find thought-provoking or contentious. Students have to demonstrate their full understanding and explain the meaning of the key concepts they use in their papers. For instance, they should not use words such as “libel”, “ethics” or “cultural relativism” without thinking through and explaining what these terms mean. Students have to analyse the subject matter rather than just describe it. They have to construct a coherent and interesting argument within their paper with an introduction, body and conclusion. They are to ensure that the conclusions they draw answer the question from the introduction. They should also support their argument with relevant case studies/examples.

Rationale:
This course introduces students to various aspects of media law and ethics in mass media. Students investigate major ethical frameworks and moral values and examine how they relate to various professional situations. In this assessment, students will exhibit their ability to examine and evaluate to what extent law and ethical codes are relevant to mass media practice in international context.

Deliverables:
Students will submit the below components: Research paper: Students will write a 1,500 (+/-10%) research paper divided into the following sections:
a) Introduction: generally introduce your paper and your two countries choice and
outline the focus of your paper
b) Law Overview: create a review of your selected countries law including major
information about their penal code and media law
c) Comparative argument: compare chosen areas of media law between the
countries, supporting your statements with relevant evidence and case studies
d) Recommendations: make recommendations explaining how media law in the
chosen countries should be adjusted and offer relevant rationale
e) References: Use APA or MLA style law homework help writing service to provide in-text citations and references. Papers are to be submitted to safe assign in BBLearn. No need to submit a hard copy of the research paper. Papers should be approximately 1,500 words. Work turned in late will incur a 10% penalty.

Submission deadline: Week 16 (10 December)

Good Luck.

Media Law and Ethics
The paper seeks to compare media law and ethics in Egypt and U.A.E compared to international media practices. In the UAE and other international countries, media regulations are important in ensuring that the basic human rights of expression are not ganged. The media laws in the Middle East including Egypt and the UAE faces significant ethical concerns. For example, the lack of freedom of the media has lead to numerous problems in the region. Among other Arab nations, the UAE and Egypt have taken serious actions to restrict the freedom of expression (Herring, 2014). However, they have not developed firm legal frameworks to undermine the media. Despite of this, these countries lacks supportive media laws unlike the international community, which advocates for the freedom of the media.
In UAE, media coverage places numerous people in legal risks whom are unaware of the legal media provisions. In terms of defamatory, penal code of UAE makes it a criminal offense to publish any information that leads to public hatred or makes false accusations towards a person. Similarly, the cyber crimes law has provisions, which prevents individuals from insulting others. For example, a user who posts defamatory information in the social media violates the provisions. UAE and Egypt laws also protects commercial interests of companies by preventing the posting and spreading of nonsubstantiated information through the internet (Ghannam, 2011).
Unlike other international nations, the UAE constitution does not provide for the freedom of expression. Article 30 of the UAE constitution indicates that the freedom of opinion will be enjoyed with the limits of the constitutional regulations. Both the UAE penal code and media law have numerous limitations, which restricts journalism. The UAE and Egypt constitution differs significantly from the international media law, which promotes societal cohesion as well as providing for the individual freedoms.
As in the case of international law and provisions, both UAE and Egypt recognizes the importance of privacy and confidentiality. The media is expected is to maintain high levels of privacy and confidentiality. In UAE law, revealing secretes relating to individual’s private life without their permission could attract increased liability under the penal code. In both international and UAE, copyrights laws have been developed to avoid the copying and stealing other people’s ideas and intellectual property. The copyrights laws are stricter in UAE compared to the international practices, which faces challenges from the different national laws.
The UAE penal codes offer strict regulations relating to defamation, which have significant impacts on media freedom. Article 372 of the Federal Law explains that any persons liable for defamation shall be liable for a punishment by detention or fine not exceeding $5, 400. Legal observers have noted that there is no defense against any libel arguments in the UAE.
The defamation regulations have been used in reporting issues related to unethical business practices. Thus, the defamation and copyrights laws should be improved and well designed to address all the legal issues facing the media.
Based on the current media law and ethics, it is important for UAE and Egypt to develop sensible media laws, which could help in providing for the freedom of expression of the media. The absence of effective media laws exposes the countries to illiteracy and lack of awareness. Since, the citizens would not be educated on the various issues affecting their economies. Additionally, the media laws in UAE and Egypt including the penal code should not be used to victimize the media such as the defamation limitations (Price, Verhulst & Morgan, 2013). Therefore, the media laws in UAE and UAE are insufficient and thus, the government should improve the international media regulations and ethical practices.

References
Ghannam, J. (2011). Social media in the Arab world: Leading up to the uprisings of 2011. Center for international media assistance, 3.
Herring, J. (2014). Medical law and ethics. New York, NY: Oxford University Press.
Price, M. E., Verhulst, S. G., & Morgan, L. (2013). Routledge handbook of media law. London, UK: Routledge.

Financial Accounting Assignment Accruals and Prepayments

PS: As a financial analyst team, you are asked to prepare a report for shareholders that analyses Falcon’s financial performance. To present a complete a picture as possible, you need to use the numbers and information provided above to identify the main movements or changes that took place between 2013 and 2014 which are contributing to its financial performance. Based on the company’s information and the changes in numbers, you can come up with observations, statements and assumptions which must be supported by accounting, finance, economic, marketing and industrywide facts and references. [100 marks]
Financial Accounting Assignment
Accruals and Prepayments
The accruals and prepayments define the adjustments, which are made to the financial statements for them to adhere to the accruals and matching approach of the accounting principles. The accounting principle indicates that the expenditure should be aligned with the revenues obtained. The accruals approach calls for the revenues to be matched with the relevant expenditures (Porter and Norton, 2012, p.37). It implies irrespective of the money obtained from a transaction, the businesses accounts for the costs incurred and income to be received. For example, the prepayments of expenses are the opposite of the accrual expenses. Within the financial statements, the prepaid expenses are usually deducted from the costs recorded in the trial balances. The accruals are accounted for through the invoices received. The prepayments are entered and received when the payments are made (Taipaleenmäki and Ikäheimo, 201, p.77). Adjusting the accruals and prepayments understands that profits are expected to be recorded as the transactions actually happen.
Businesses usually adjust their accounts for accruals and prepayments based on the periods, which they occur rather than when the cash is receipt. However, the businesses have an exception of this rule in the accounting of cash flow statement as it involves the presentation of cash flow effects of the transactions. Based on the accrual model of accounting, a company is required to account for the various transactions such as the accrued income and expenses, and prepaid income and expenses (McLaney and Atrill, 2014, p.24). The accruals and prepayments would be accounted appropriately using the IFRS guidelines and regulations. The IFRS guidelines indicate that accruals and prepayments should be recorded as they occur. It indicates that the transactions would be recorded initially and not when the cash is actually paid or received at the Falcon Company.
Financial Performance Analysis
The financial performance of Falcon Company improved significantly from 2013 to 2014. Over the financial period, the company was able to increase its revenues from $186.7 million to $222.4 million. This is a 19.1% increase in the overall revenues, which is attributable the change of the company’s strategy to rely on online strategy (Henderson et al., 2013, p.213). The online strategy seems to have worked efficiently in improving the overall revenues of the company. In spite of the growing revenues, the gross profit only grew by small percentage of 7.4 per cent. The gross profit grew from $54.6 million in 2013 to $62 million in 2014. The main reason for the slow growth in gross profit was the increase in the cost of sales compared to the growth of the revenues.
The costs of sales increased by 21 per cent, while the revenues increased by 19 per cent. This led to the slow growth in the overall amount of gross profit of the company. Based on the recent investment of the online strategy, it would have increased the overall cost of sales compared to the revenue growth (Beatty and Liao, 2014, p.340). The additional costs of sales and investments pushed the gross profit lower which eventually influences the overall earnings of the company. Administration expenses reduced by 1.1% from $21.4 million to $20.3 million due to the elimination of wages and salaries after the company invested in online strategy (McNair, Olds and Milam, 2013, p.67). Nevertheless, the distribution expenses seemed to increase at the same percentage as the revenues at 19%. The distribution expenses increased from $30.4 million to $36.2 million.
Additionally, the tax increased by 300% from $0.1 million in 2013 to $0.4 million in 2014. The increase in taxation would have been introduced after the additional investments in other businesses and the costs of online approach. Based on the financial results and findings, the profit before tax increased by 100% from $2 million in 2013 to $4 million in 2014 (Traistaru and Cotoc, 2013, p.34). The growth of profit before tax is important in understanding the impacts of expenses on earnings of the company. Even though gross profit increased by 14%, the profit before tax increased significantly by 100percent.
It is critical to note that the profit before tax grew highly than the gross profit due to the reduction in expenses and finance costs. Thus, the profit before tax doubled due to the significant growth in revenues and reduction of administration expenses. Generally, the net profit of the company has increased by 89 % from 2013 to 2014. It grew from $1.9 million to $3.6 million in 2014. Thus, the financial performance of the company is good and the management should stabilize the current trend of financial performance (Gordon and Gallery, 2012, p.12). Since, the improved efficiency from the adopted online strategy has reduced the administration expenses by 1.1%. The financial performance of the company is critical in understanding the overall growth of revenues and expenses. As a result, it is necessary to understand that Falcon company has good financial performance and status.

References List
Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics, 58(2), pp.339-383.
Gordon, I. and Gallery, N., 2012. Assessing financial reporting comparability across institutional settings: the case of pension accounting. The British Accounting Review, 44(1), pp.11-20.
Henderson, S., Peirson, G., Herbohn, K., Artiach, T. and Howieson, B., 2013. Issues in financial accounting. London, UK: Pearson Higher Education AU.
McLaney, E. and Atrill, P., 2014. Accounting and Finance for Non-Specialists. London, UK: Pearson Higher Ed.
McNair, F.M., Olds, P.R. and Milam, E.E., 2013. Fundamental financial accounting concepts. New York, NY: McGraw-Hill Irwin.
Porter, G. and Norton, C., 2012. Financial accounting: the impact on decision makers. Boston, MA: Cengage Learning.
Taipaleenmäki, J. and Ikäheimo, S., 2013. On the convergence of management accounting and financial accounting–the role of information technology in accounting change. International Journal of Accounting Information Systems, 14(4), pp.321-348.
Traistaru, A. and Cotoc, E.A., 2013. Archiving, keeping records and financial accounting documents. International Journal of Education and Research, 1(11).

Week 2: Analyze the Financial System of an Institution of Higher Education

Download and use the following Word template, Analyze the Financial System of an Institution of Higher Education to complete this assignment.
Complete “Part 1: Analyze a Financial Statement of an Institution of Higher Education” and save the document.
You will need to download the following document for Part 1 of this Application Assignment: Financial Statements: Sample University .
Answer the questions in the template.

Week 2: Analyze the Financial System of an Institution of Higher Education

Part 1: Analyze a Financial Statement of an Institution of Higher Education

Revenue:

What are the sources of revenue at the institution?

The sources of revenues includes tuition and fees, community education programs, contributions, grants, investment gain and other support including rental, auxiliary enterprises and other sources.

What revenue trends do you observe?

I usually observe the quarterly revenue estimates, which are important trends in understanding the performance of the university within some reasonable period.

How dependent is this institution on certain sources of revenue?

Sample University is mainly dependent on the certain sources of revenue including tuition and fees and auxiliary enterprises.

What would that level of dependency mean for the institution? What may be the implications for various departments?

The level of dependency on the certain sources of revenues would mean that the university should be ready to enhance the collection of the tuition and fees and auxiliary enterprises. Also, it means the institution should develop appropriate controls to prevent any losses of the main sources of revenues. These would imply that the different departments in the institution should be ready to use the resources effectively as well as maximizing the resources allocated to the specific units.

How may have contemporary economic conditions affected the trend of revenue sources?

The different contemporary economic conditions could have either positively or negatively influenced the trend of revenue sources. Some of the economic conditions include the changes in the interest rates, inflation rates and economic performance. If the economy is performing well, it would lead to high level of revenues in the institution. Also, economic regulations from the government could also restrict the amount of revenues to be generated by the institution. Therefore, the economic conditions and requirements are important in influencing the trend of revenue sources.

Expenses:

What expenditure trends do you observe from 2009-2010?

I observe an increase in the expenditure from 2009 to 2010. This follows the ability of the institution to collect higher levels of revenues, which supports the expenditures of the institution in 2010.

What do the expenses say about the institutions spending priorities?

The expenses implies that the institutions spending priorities is on educational needs and requirements including instruction and institutional support. This is important in supporting the overall educational needs and requirements.

What may be the budget and planning implications for this institution for the next fiscal year and beyond?

The budget and planning implications for the next fiscal year would be to allocate more finances and resources to the most important needs and requirements of the institution. However, the most important needs should align to the strategic focus and needs of the institution.

Based on the financial statements, what would you claim to be the current financial strength of this institution? Why?

Based on the analysis of the financial statements, I would say that the total net assets to be the current strength of this institution. The institution has enjoyed an increase amount of net assets, which would support the future needs of the institution.

Part 2: Assess the Financial Management Structure of an Institution of Higher Education

“Sample University” is moving from a centralized to a decentralized financial management system. What are the benefits and challenges of a decentralized system? How would a department’s financial operations be different under a decentralized system? Do you think it would allow for more effective financial management in your department and throughout the institution? Why?

Some of the benefits of decentralized system is to provide effective decision making, increased staff motivation and the growth of the employees. However, the disadvantages of the decentralized system is it leads to slow decision making and reduces the power and authority mainly enjoyed by the senior managers. A department’s financial operations would be operated differently by having line managers to have control over the allocation of the finances and budgeting process. I do not think that the decentralized system would allow for more effective financial management as it give the roles to lower level managers who lacks strong experience on financial issues.

How might the size and structure of the management system of a college or university, such as Sample University, impact the flow of information and communication across departments? How may they impact the processes of decision-making and the degree of accountability?

The size and structure of the management system have strong impact over the flow of information and communication across the departments. When the size of the management process is high, it is difficult to control the movement of information and effective communication. In terms of structure, the hierarchy and type of management structure would limit the communication across the different departments. The size and structure of the management system would also increasingly influence the processes of decision-making and accountability.

Describe two to three features in a college’s financial management system that would enable it to be efficient, flexible, responsive, accountable, and empowering to employees? Identify two to three problem areas such an institution would have to overcome. Some of the features, which would make the college’s financial management system, include the ability to identify revenue opportunities, effective bookkeeping and the effective handling of assets and liabilities. Effective bookkeeping helps in improving the overall accountability and reliability of the financial systems. Effective handling of assets and liabilities helps the system in becoming more responsive as well as empowering employees (Bierman Jr & Smidt, 2012). An institution will such a financial management system would overcome the problems of fraud and embezzlements as well as the concerns on compliance with financial guidelines.

Part 3: Analyze a Budget of an Institution of Higher Education

What does this institution’s budget say about its strategic priorities?
The institution budget suggests that the institution is strategically focused on improving the education and learning through research and development. It also implies the institution is focused on expanding the instructional model of learning, which is critical in supporting educational performance.

What budget model is used at this institution? How do you feel it serves decision-making at the department level? What are its strengths and weaknesses?

The institution seems to use the flexible budgeting model which helps allows the institution to adjust the different elements in the budget outlook freely. The model serves an important decision-making within the department level as it helps the managers to adjust their projections. The main strengths are that it allows in adjusting the different elements to fit the requirements on the institution. However, it faces the weakness of lack specified metrics to support the budget outlook.

Analyze the budget’s projections for 2011-2014. Do they indicate any change in direction for the institution?
Based on the budget’s projections for 2011-2014, the institution has changed its direction in terms of its strategy and institutional priorities. The institution seems to be able to increase its funding on research and development of new subjects, which aligns to the market and societal demands. Also, it seems to project diverse sources of revenues which are important in improving the overall revenues in the institution.

If you were to write a budget proposal for your department, what would you emphasize given the institutional priorities as reflected in the institution’s budget?

When preparing a budget proposal, I would emphasize on the academic support, instruction and institutional support elements, which are important in the institution. The budget should reflect much focus on the demands of the institution to improve the services in the institution.

What environmental factors may have affected this institution’s budgeting both positively and negatively?
Some of the environmental factors, which might have affected the institution budgeting, include political and regulatory environment as well as the financial downturn in the economy. The financial downturn could have a negative impact on the budgeting process of the institution as it could to deficits. Political influences would also limit the amount of resources available to the institution in terms of budgeting.

Reference

Bierman Jr, H., & Smidt, S. (2012). The capital budgeting decision: economic analysis of investment projects. London, UK: Routledge.

AIS Chapter Two Assignment

AIS Chapter Two Assignment
1) Some individuals argue that accountants should focus on producing financial statements and leave the design and production of managerial reports to information systems specialists. What are the advantages and disadvantages of following this advice? To what extent should accountants be involved in producing reports that include more than just financial measures of performance? Why? What are some examples of reports that assist management in decision making rather than strictly financial performance reports?

2) An audit trail enables a person to trace a source document to its ultimate effect on the financial statements or work back from financial statement amounts to source documents. For example – an audit trail could be traced from a sales invoice to its reflection on the income statement as revenue. Or an audit trail could vouch the existence of fixed assets by noting the balance sheet account, then finding records of the actual fixed asset.
Describe in detail the audit trail for the following:
a. Purchases of inventory
b. Sales of inventory
c. Employee Payroll

AIS Chapter 2 Assignment
Question 1:
There are various advantages and disadvantages of following the argument that the accountants should focus on producing financial statements and leave the production of the managerial reports to the information systems specialists. One of the advantages is that the workload of the accountants will reduce giving them more time to focus on the production of the reliable and effective financial statements. Another is advantage is that it would promote specialization of the personnel which is useful in improving the quality of the work of their specialists. However, there are exists disadvantages such as the advanced experience and knowledge of the accountants will not be used appropriately in the companies to design the managerial reports. In addition, the information systems specialists might lack the relevant content and information to include in the managerial reports. Therefore, it is advisable to involve the accountants in the design and production of the managerial reports in the organization.
The accountants should be largely involved in the process of producing reports, which include more than financial measures of performance. The accountants have advanced skills and techniques, which are useful in ensuring the production of effective managerial reports in the organization. The preparation of the managerial reports and statements requires individuals with the financial knowledge and information to design improved managerial reports. However, it is important to information systems experts who will be responsible for the designing of the reliable managerial reports. This is because the accountants might have the knowledge and information to prepare the reports, but not the integrity to develop useful measures of managerial reports.
In spite of all, the accountants must be heavily involved in the overall process of producing managerial reports. Apart from the financial performance reports, the reports provided by the management information systems are useful in supporting the management in decision-making. The reports offer expertise insights critical in making effective executive and strategic decisions.

ABC Analysis Review the Decision Case 1

ABC Analysis
Review the Decision Case 1 (Harris Systems) located on page 942-943 in you textbook. Answer the four case questions in the Requirements section of the case. In addition, address the following in one to two paragraphs:

Compare and contrast ABC costing and traditional costing methods, giving examples.
In the assigned case, which system provides a more accurate picture of the cost incurred to produce the jobs?
Provide examples of manufacturers in your geographic area and explain which system would be best for them.

ABC Analysis
1. Product cost per unit for each job
Job A Job B
Overhead cost 1760 1320
Direct materials cost 2200 3000
Direct labor cost 1600 1200
Product cost per unit 5560 5520
2. Under the ABC costing system, the product cost per unit for each job will be obtained as follows;
Grids for the overheads Job A Job B Job A Job B
Functions Rate x Usage Rate x Usage
Material Handling 0.85 x 15,000 0.85 x 2,000 $12,750 $ 1,700
Machine setup 500 x 6 500 x 4 3,000 2000
Assembling 80 x 1,500 80 x 200 120,000 16,000
Shipping 1,500 x 1 1,500 x 1 1,500 1,500
Total Overhead 137,250 19,400
Job A Job B
The overhead rate = 137,250/100= $1,372.50 =19,400 /10= $1940
The product cost per unit will be as follows
Job A Job B
Overhead cost $1372.50 $1940
Direct materials cost 2200 3000
Direct labor cost 1600 1200
Product cost per unit 5,172.50 6,140
3. ABC costing method is the most accurate costing system in assigning the costs to the different activities involved, as it integrates and includes all activities involved in the production process.
4.
a) Based on the original system, the company will outsource both jobs from the dependable company to lower the costs of production.
b) In terms of the ABC system, Harris Company will only outsource job B, since it can product job A at lower costs than $5400 per unit of outsourcing.
I think the outsourcing of job B only will help in maximizing the productions at lower costs and thus, yielding higher margins. Since, the outsourcing of job will be save the company numerous resources as well as still produce job A at lower costs than the outsourcing costs.
ABC is usually more accurate, as it considers different factors. In contrast, traditional costing is easier, but it is not accurate as it relies on assigning average overhead amounts. An example of the costing methods could be indicated with the living cost in a room with roommates (Kaplan & Anderson, 2013). The roommates could share the major costs such as rent and utilities and thus illustrating traditional costing. In contrast, the roommates could decide which elements to use for assigning costs and thus, illustrating activity based costing. In spite of all, both methods assists in allocating and assessing overhead costs, which are charged to the job processes to determine the product costs.
In the assigned case, ABC systems helps in providing a more accurate picture of the costs incurred during the production of the different jobs. The system identifies all the functions within the production processes and their assigned costs, which influence the costs, assigned to the jobs (Datar et al., 2013). It will provide accurate information towards the costs incurred to the different jobs.
Some of examples of manufacturers in my areas include automobile manufacturers such as Ford Inc. the automobile manufacturers could rely on the ABC systems to account for all its costs associated with the production process (Rumble, 2012). Therefore, the ABC costing model is appropriate in understanding the nature and implications of the various costs elements.

References
Datar, S. M., Rajan, M. V., Wynder, M., Maguire, W., & Tan, R. (2013). Cost accounting: a managerial emphasis. London, UK: Pearson Higher Education.
Kaplan, R., & Anderson, S. R. (2013). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Boston, MA: Harvard business press.
Rumble, G. (2012). The costs and economics of open and distance learning. London, UK: Routledge.

HRM Report Choose an Australian organisation

Assessments
Individual Project: HRM Report
Choose an Australian organisation.
Examine briefly the background of an organisation that basmataxpancled their
business overseas.
Assume that this organisation is going to expand operations into a non-English
speaking country of your choice.
Examine, in detail, the various HR issues the organisation will have to face in the
foreign country based on the
topics discussed in class.
Your paper should clearly reflect at least two of the key International HRM areas of
Recruitment and Selection,
Training and Development, Performance Management, Compensation, Labour
Relations, etc.
Formatting and Layout:
3600 words
Prepare a 1.15 spacg,l, point Calibri essay style format, with a minimum of 10
references.
Referencing Style to be used: You are required to use the Harvard Referencing style
Save the file as your ‘surname.given name’ please

Assessment Type: Journal Articles Review – 2500 +/- 10% word report. Group Assessment

Assessment Type: Journal Articles Review – 2500 +/- 10% word report. Group Assessment.
The marking rubric is available from
https://app.box.com/s/0gi6uhewlzi2r2onxcifuk340c6a9nhh
You must submit your group details to moodle this should be obvious but there are instructions available from https://app.box.com/s/3ezeraxqi8r2j0n5nk7jug1gs7yvsz3p
If you are having trouble finding a group use the forum near the top of moodle or ask if anyone wants to from a group at the END of class, (get the lecturer or tutor to do this if you are shy)
Purpose: To allow students to demonstrate their ability to research a research question by critically reviewing nominated literature related to the question. This contributes to Learning Outcomes a, b, c, d and e.
Value: 20% Due Date: 5.00pm Wednesday of Week 11 Submission: Upload a soft copy – Word .doc or .docx – to Moodle and Turnitin. If requested Students must also submit a separate file that has all the original source material and the parts of the source material used in their assignment should be highlighted.
Topic: Journal Articles Review – the research question and specific journal articles will be provided in class and via Moodle by week 8 Task Details: Students will be given specific directions relating to readings about a research topic. Students will need to compare and contrast what various authors say, and propose additional research on the same topic.
Presentation: 2500 +/- 10% word critical review – Word .doc or .docx Title page, executive summary, table of contents, appropriate headings and subheadings, recommendations/findings/conclusions, in-text referencing and reference list (Harvard – Anglia style), attachments if relevant. Single spaced, font Times New Roman 12pt, Calibri 11pt or Arial 10pt
Marking scheme
Marking Guide: The following rubric will be used and the total mark scaled to a mark out of 20, please demonstrate you have learnt how to do a proper literature review and ask appropriate secondary research questions.
Task instructions
Bus701 literature review assignment: course description and task instructions
A brief discussion of the terminology used in these instructions.
Not all journal articles clearly state a -Research question- , not all journal articles have a section called “Literature review”, However the vast majority journal articles have both of these things.
*Someone writing a journal article should be able to summarize the objective article in a short paragraph, and someone reading it should quickly be able to work out the objective, some journal articles do this by clearly stating the research question
*A journal article will discuss previous studies a summarize what has been done and then identify a research gap, It will discuss some research that has not been done or it will discuss how to implement some research that has not been implemented., some journal articles do this by having a section called “Literature review”
If an article has new research the literature review makes it clear how the new research builds on existing research.
Some journal articles only do the literature review. In this case you could say the research question is
“summarize the existing literature and find the gap in the literature”
OVERVIEW
task: write a literature review using the articles provided on Moodle, You must use at least three of the journal articles given on moodle, You don’t have to use all of the journal articles, For example you do not have to use any of the articles related to plagiarism at all, you could just focus on the articles that discuss how accounting graduates lack certain skills
*worth 20% of your final grade, 2500 words
*It is a group assignment, maximum group size is 4,
Referencing
Use Harvard referencing
*Make sure cite references in the other parts of your assignment the references are on your reference list.
You are NOT allowed to cite references you have not read.
You are NOT allowed to cite references that are not on your reference list, even if you make clear they are second hand references, For this type of assignment second hand references are totally inappropriate.
Format of the assignment
Coversheet
It should have the following details
Names of group members:
Student numbers of group members:
Subject: Bus701 research methods
Assignment: Literature review
Title
come up with a title that gives an idea of what research question/research topic/narrow subject area you are reviewing, If you look at the titles of the journal articles given on moodle that should give you a good understanding of what is appropriate.
Executive summary /abstract
Briefly describe the research question/research topic/narrow subject area and research gap. In other words, clearly explain what your research question/research topic/narrow subject area is and explain what NEW research could be done.

Introduction
You can start with a general and broad introduction to the topic but eventually explain why the research question is a question worth answering. In other words, Describe the benefits of doing research on research question/research topic/narrow subject area
For this section you can use references taken from any from any source.
Body
Review the literature
For this section you must use at least 3 of the references on moodle
(the same files are available from)
https://app.box.com/s/jiz6hq7rpdlbjpsz6mk4ttvdaf2xegsa
and between 1 and 3 journal articles you find yourself
Conclusion
Your conclusion must include a discussion of the following points.
1) what the research gap in your review might be suited to a line of qualitative research investigation;
2) what “how & why?” style secondary research question might be used to fill that gap; and
3) three subsequent semi-structured, open interview questions that could be used to get resolution of that secondary research question.
References
Use Harvard references,
The references of the journal articles available on moodle
Bruton, S. and Childers, D., 2016. The ethics and politics of policing plagiarism: a qualitative study of faculty views on student plagiarism and Turnitin®. Assessment & Evaluation in Higher Education, 41(2), pp.316-330.
De Lange, P. and Watty, K., 2011. Accounting education at a crossroad in 2010 and challenges facing accounting education in Australia. Accounting Education, 20(6), pp.625-630.
Doss, D.A., Henley, R., Gokaraju, B., McElreath, D., Lackey, H., Hong, Q. and Miller, L., 2016. Assessing Domestic vs. International Student Perceptions and Attitudes of Plagiarism. Journal of International Students, 6(2), p.542.
Graham, A., Hampton, M. and Willett, C., 2010. What not to write: An intervention in written communication skills for accounting students. International Journal of Management Education, 8(2), pp.67-74.
Gray, F.E. and Murray, N., 2011. ‘A distinguishing factor’: oral communication skills in new accountancy graduates. Accounting Education, 20(3), pp.275-294.
Gribble, C. and Blackmore, J., 2012. Re-positioning Australia’s international education in global knowledge economies: implications of shifts in skilled migration policies for universities. Journal of Higher Education Policy and Management, 34(4), pp.341-354.
Jackling, B., 2007. The lure of permanent residency and the aspirations and expectations of international students studying accounting in Australia. People and Place, 15(3), p.31.
Jackling, B. and De Lange, P., 2009. Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education: an international journal, 18(4-5), pp.369-385.
Jackling, B. and Keneley, M., 2009. Influences on the supply of accounting graduates in Australia: a focus on international students. Accounting & Finance, 49(1), pp.141-159.
Keneley, M. and Jackling, B., 2011. The acquisition of generic skills of culturally-diverse student cohorts. Accounting Education, 20(6), pp.605-623.
Liao, M.T. and Tseng, C.Y., 2010. Students’ Behaviors and Views of Paraphrasing and Inappropriate Textual Borrowing in an EFL Academic Setting. Journal of Pan-Pacific Association of Applied Linguistics, 14(2), pp.187-211.
Lim, Y.M., Lee, T.H., Yap, C.S. and Ling, C.C., 2016. Employability skills, personal qualities, and early employment problems of entry-level auditors: Perspectives from employers, lecturers, auditors, and students. Journal of Education for Business, 91(4), pp.185-192.
Leong, R. and Kavanagh, M., 2013. A work integrated learning (WIL) framework to develop graduate skills and attributes in an Australian university’s accounting program. Asia-Pacific Journal of Cooperative Education, 14(1), pp.1-14.
Lines, L., 2016. Substantive editing as a form of plagiarism among postgraduate students in Australia. Assessment & Evaluation in Higher Education, 41(3), pp.368-383.
Lowden, K., Hall, S., Elliot, D. and Lewin, J., 2011. Employers’ perceptions of the employability skills of new graduates. London: Edge Foundation
Mozgovoy, M., Kakkonen, T. and Cosma, G., 2010. Automatic student plagiarism detection: future perspectives. Journal of Educational Computing Research, 43(4), pp.511-531.
Rogerson, A.M., 2014. Detecting the work of essay mills and file swapping sites: Some clues they leave behind.
Watty, K., Freeman, M., Howieson, B., Hancock, P., O’Connell, B., De Lange, P. and Abraham, A., 2014. Social moderation, assessment and assuring standards for accounting graduates. Assessment & Evaluation in Higher Education, 39(4), pp.461-478.

“The surge in the identity theft

AnnotatedBibliography This assignment is related to the Quantitative Literacy Research essay. To complete the annotated bibliography, first read the QL Research essay prompt. You will have to choose a topic you want to do your QL research paper on. Then you will conduct research. For the QL essay, you are required to use five sources, and at least two of these sources should share data sets. Your sources should come from academic databases (not general internet sources), and these sources should be scholarly. For the annotated bibliography, you will need the five sources you plan on using to support your QL research essay. You will annotate each one of these sources by providing the following information. A thorough analysis of your sources will help you understand what your source is about, and how will it help you develop your argument.  Cite: Provide a complete MLA style citation  Summarize: Summarize the source in your own words (separate paragraph) o What are the main arguments? o What is the point of this book or article? o What topics are covered? o If someone asked what this article/book is about, what would you say?  Assess: In another paragraph, assess the source. o Is your source reliable? o Is the author an expert in the field? o Does the source show any bias, or is it a well-rounded source? o Does the source consider opposing viewpoint? How does the source respond to the opposition? o Is it a useful source? o How does it compare with other sources in your bibliography o What is the goal of this source?  Reflect: In a third paragraph, reflect on the source. o How is this source helpful to your topic? o How will this source assist in shaping your paper? o How can you use this source for your research project? o Has it changed how you think about your topic? For a better understanding of how to write an annotated bibliography, read the lecture notes, videos, and the example posted on Blackboard. Format: Format your bibliography in MLA style. Add title block and running header. Double space the running header and the citations, but single space the summary, assess, & reflection paragraphs. Double space within paragraphs. Use Times New Roman – font size 12. Provide detailed answers, about 150 words, for each category. However, the reflection section can be about 70 to 100 words. Each category should be addressed in a separate paragraph. All text, including the paragraphs under the citation, should be indented. Only the author’s last name, or the title of the article that you begin your citation with, should be flushed all the way to the left. Sources: Five academically scholarly, database sources, with two of them representing datasets. Do not use any print sources (NO BOOKS). I should be able to access all your sources. When you use printed sources, accessing these sources in an online environment, becomes challenging. You can use the eBooks available through the UTSA databases. Use full texts, not abstracts, or prefaces. Failure to follow instructions will result in an F for the assignment grade. Provide the exact and complete URL for all the sources you use. Cite your sources in MLA style, and at the end of each source add the complete URL. I should be able to access the same source you did. Failure to do so will result in negative 10 points.