HI6025 Group Assignment T1 2026

Group Assignment

Assessment Details and Submission Guidelines
Trimester	T1 2026
Unit Code	HI6025
Unit Title	Accounting Theory and Current Issues
Assessment Type	Group Assignment
Weight	40 %
Word Limit	3000 words ± 500 words Please use “word count” and include the word count in the assignment cover page
Submission Guidelines	All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page. The assignment must be in MS Word format unless otherwise specified.
Academic Integrity Information	Holmes Institute is committed to ensuring and upholding academic integrity. All assessments must comply with academic integrity guidelines. Please learn about academic integrity and consult your teachers with any questions. Violating academic integrity is serious and punishable by penalties that range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment.
Penalties	This assessment must be submitted on Blackboard by the due date and time, as late penalties apply (refer Student Handbook). Assessment submitted without a completed Assessment Cover Page will receive a twenty percent (20%) penalty. This assessment must be submitted in Microsoft Word format (unless otherwise explicitly specified in the assessment instructions). Submissions which breach this requirement will receive a twenty percent (20%) penalty. A twenty percent (20%) penalty will be imposed for all single student (solo) group assessment submissions. Assessments submitted to Blackboard via a Virtual Private Network will receive a fifty percent (50%) penalty. Assessment submitted to Blackboard via an overseas IP address is a direct breach of the Holmes’ Student Academic Conduct and Integrity Policy and will be reported for academic misconduct with associated penalties imposed. Reference sources must be cited in the text of the report and listed appropriately at the end in a reference list using Holmes Institute Adapted Harvard Referencing method. The use of an incorrect reference method, and/or missing/incorrect citations will receive a twenty percent (20%) penalty. For all other penalties, please refer to the Group Assessment Instructions listed on Blackboard.

Group Assignment Guidelines and Specifications

Choose a company listed on the Australian Stock Exchange (ASX) here:

https://www.marketindex.com.au/asx-listed-companies and register your chosen company with your Lecturer (in your campus) in the class or via email by Week 9. No student can use the same company as another student, so register your company early.

10% will be deducted if your group did not register your chosen company with your Lecturer in your campus.

Provide the following details if emailing your Tutor to register your company:

• Group Number
• Campus you are registered (Sydney/Melbourne/Brisbane/Gold Coast)
• The name of the company as your 1st choice, 2nd choice & 3rd choice.

[If your 1st choice is taken, you will get your 2nd choice etc.]

Part A: (25 marks)

Executive Remuneration and Positive Accounting Theory

Obtain the latest annual report of your group’s chosen company (2025 or 2024 only if 2025 isn’t available), and critically evaluate its executive remuneration structure using Positive Accounting Theory (PAT).

Required:

1. Identification of Remuneration Structure (6 marks)

Identify and clearly explain the key components of the executive remuneration package, including:

• Fixed remuneration (salary)
• Short-Term Incentives (STI)
• Long-Term Incentives (LTI)

For each component, include any relevant performance measures (if applicable) (e.g., profit, EPS) used to determine payouts.

Present your answer in a table format, with clear explanations for each component.

All information must be supported with appropriate references to the company’s Remuneration Report.

HI6025 Group Assignment T1 2026

2. Evaluation Using Positive Accounting Theory (14 marks)

Using the identified remuneration structure in (1), critically evaluate how it may influence managerial behaviour by applying:

• Bonus Plan Hypothesis
• Debt Covenant Hypothesis
• Political Cost Hypothesis

Students must:

• Support your answer using at least three (3) relevant academic journal articles.
• Link specific remuneration components (e.g., STI, LTI, performance targets) to each PAT hypothesis
• Explain how these incentives may lead to specific accounting choices or earnings management behaviour
• Support arguments with examples from the company’s Remuneration Report

This is the core of the assignment — marks are awarded for critical analysis rather than description, and arguments must be supported with relevant academic literature.

3. Overall Evaluation, Conclusion and Recommendations (5 marks)

Assess whether the remuneration structure:

• Aligns managers’ interests with shareholders
• Encourages or discourages opportunistic behaviour

Based on your evaluation, propose two (2) recommendations to improve the remuneration structure.

Recommendations should be realistic and supported by relevant academic literature. Answers that demonstrate such support will achieve higher marks.

Additional Instructions for Part A:

• Students must explicitly link remuneration components to managerial incentives and accounting behaviour using Positive Accounting Theory.
• Use at least three academic journal articles in Q2.
• Students must use the most recent Annual Report.
• Your chosen journal articles must be published from year 2010 onwards.

For academic journal articles, you can search online using Google Scholar (not Google) or access relevant Accounting and Auditing Journals via the ProQuest Database.

Some journals can be accessed in ProQuest by clicking on the links below:

• Accounting, Auditing and Accountability Journal
• Journal of Applied Accounting Research
• The Accounting Review
• Journal of International Accounting Research

HI6025 Group Assignment T1 2026

Log-in details in ProQuest Username: HOLMES2004; Password: PQLogin2025@

Accounting journals can also be accessed via the ProQuest Database link available via the Student Login page in the Holmes website.

Search and read several articles before you select the article you will use here.

The chosen articles must be referenced using the Holmes Adapted Harvard Referencing style, with the article’s hyperlink added to the reference list.

Avoid using ChatGPT generated material and submit them as your assessment. Ensure your assessment submitted for marking are from reliable sources, properly referenced, and is your own work, not the output, or a copy from generative AI, such as ChatGPT.

Part B: (12 marks)

“Professional judgment plays a central role in the application of accounting standards in financial reporting.”

Using your group’s allocated company listed on the ASX, critically discuss this statement with reference to any two (2) of the accounting standards discussed in class.

Choose from the following:

• AASB 116: Property, Plant and Equipment
• AASB 138: Intangible Assets
• AASB 119: Employee Benefits and
• AASB 16: Leases

Required:

1. Professional Judgement Disclosures (4 marks)

Using the latest financial report, select any two (2) relevant disclosures (one for each chosen accounting standard) where professional judgment is applied.

For each disclosure:

• Clearly identify and explain the disclosure.
• Provide clearly labelled screenshots (including any relevant notes to the financial statement) to support your answer.

2. Evaluation of Transparency (4 marks)

Evaluate whether the company’s disclosures provide sufficient transparency for stakeholders to understand those professional judgments. Provide specific examples to support your answer.

3. Conclusion and Justification (4 marks)

Clearly state whether you agree or disagree with the statement and justify your position with reference to your analysis, relevant accounting standards, and two (2) relevant academic accounting literature.

Your chosen academic journal articles must be published from year 2010 onwards.

Assignment Structure:

The assignment should include the following components:

1. The assignment cover page which clearly states your group members’ names and student numbers, and all other required details.
2. Executive summary
3. Table of contents
4. A brief introduction or overview of what the assignment is about
5. Body of the assignment with appropriate section headings
6. Conclusion
7. List of References (follow the Holmes Adapted Harvard Referencing guidelines)

Marking Criteria	Weighting
Part A
1. Identification of Remuneration Structure Identify and clearly explain the key components of the executive remuneration package, including: Fixed remuneration (salary) Short-Term Incentives (STI) Long-Term Incentives (LTI) For each component, include any relevant performance measures (if applicable) (e.g., profit, EPS) used to determine payouts. Present your answer in a table format, with clear explanations for each component. All information must be supported with appropriate references to the company’s Remuneration Report.	6%
2. Evaluation Using Positive Accounting Theory Using the identified remuneration structure in (1), critically evaluate how it may influence managerial behaviour by applying: Bonus Plan Hypothesis Debt Covenant Hypothesis Political Cost Hypothesis	14%
3. Overall Evaluation, Conclusion and Recommendations Assess whether the remuneration structure: Aligns managers’ interests with shareholders Encourages or discourages opportunistic behaviour Based on your evaluation, propose two (2) recommendations to improve the remuneration structure. Recommendations should be realistic and supported by relevant academic literature. Answers that demonstrate such support will achieve higher marks.	5%
Part B
1. Professional Judgement Disclosures Using the latest financial report, select any two (2) relevant disclosures (one for each chosen accounting standard) where professional judgment is applied. For each disclosure: Clearly identify and explain the disclosure. Provide clearly labelled screenshots (including any relevant notes to the financial statement) to support your answer.	4%
2. Evaluation of Transparency Evaluate whether the company’s disclosures provide sufficient transparency for stakeholders to understand those professional judgments. Provide specific examples to support your answer.	4%
3. Conclusion and Justification Clearly state whether you agree or disagree with the statement and justify your position with reference to your analysis, relevant accounting standards, and two (2) relevant academic accounting literature. Your chosen academic journal articles must be published from year 2010 onwards.	4%
Overall Presentation of Assignment	3%
TOTAL Weight	40%

Student Assessment Citation and Referencing Rules

Holmes has implemented a revised Harvard approach to referencing. The following rules apply:

1. Reference sources in assignments are limited to sources that provide full-text access to the source’s content for lecturers and markers.
2. The reference list must be located on a separate page at the end of the essay and titled: “References”.
3. The reference list must include the details of all the in-text citations, arranged A-Z alphabetically by author surname with each reference numbered (1 to 10, etc.) and each reference MUST include a hyperlink to the full text of the cited reference source. For example:1. Hawking, P., McCarthy, B. & Stein, A. 2004. Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
4. All assignments must include in-text citations to the listed references. These must include the surname of the author/s or name of the authoring body, year of publication, page number of the content, and paragraph where the content can be found. For example, “The company decided to implement an enterprise-wide data warehouse business intelligence strategy (Hawking et al., 2004, p3(4)).”

Academic Integrity

Holmes Institute is committed to ensuring and upholding academic integrity, as it is integral to maintaining academic quality and the reputation of Holmes’ graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Skills link on Blackboard.

Academic integrity breaches are serious offences punishable by penalties ranging from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment.

Table 1: Six categories of Academic Integrity breaches

Plagiarism	Reproducing the work of someone else without attribution. When a student submits their own work on multiple occasions this is known as self-plagiarism.
Collusion	Working with one or more other individuals to complete an assignment, in a way that is not authorized.
Copying	Reproducing and submitting the work of another student, with or without their knowledge. If a student fails to take reasonable precautions to prevent their own original work from being copied, this may also be considered an offence.
Impersonation	Falsely presenting oneself, or engaging someone else to present as oneself, in an in-person examination.
Contract cheating	Contracting a third party to complete an assessment task, generally in exchange for money or other manner of payment.
Data fabrication and falsification	Manipulating or inventing data with the intent of supporting false conclusions, including manipulating images.
Source: INQAAHE, 2020

Marking Rubric

Part A

Marking Criteria	Excellent (HD)	Very Good (D)	Good (C)	Satisfactory (P)	Unsatisfactory (F)
1. Identification of Remuneration Structure (6%)	Accurately identifies all components (fixed, STI, LTI) with clear explanations. Performance measures well integrated. Excellent table format and strong evidence from Remuneration Report.	Clear identification and explanation with good use of evidence. Minor omissions.	Adequate identification; explanations somewhat descriptive. Limited integration of performance measures.	Basic identification with minimal explanation. Weak structure or limited evidence.	Incomplete or incorrect identification. Little or no supporting evidence.
2. Evaluation Using Positive Accounting Theory (14%)	Excellent critical evaluation applying all three PAT hypotheses. Strong linkage between incentives and managerial behaviour. Insightful analysis.	Good application of PAT with clear links. Minor gaps in depth.	Adequate application; some analysis but partly descriptive.	Basic understanding with weak or unclear application. Mostly descriptive.	Poor or incorrect application of PAT. No meaningful analysis.
3. Overall Evaluation, Conclusion and Recommendations (5%)	Strong evaluation with well-justified conclusion. Recommendations are realistic, insightful, and supported by academic literature.	Good evaluation and conclusion. Recommendations supported but less insightful.	Adequate evaluation; recommendations somewhat general with limited support.	Limited evaluation and weak recommendations. Minimal literature support.	Little or no evaluation. No meaningful recommendations or support.

Part B

Marking Criteria	Excellent (HD)	Very Good (D)	Good (C)	Satisfactory (P)	Unsatisfactory (F)
1. Professional Judgement Disclosures (4%)	Accurately identifies two relevant disclosures with clear explanation. Screenshots well-labelled and effectively integrated. Strong evidence.	Good identification and explanation. Screenshots included with minor issues.	Adequate identification; explanation lacks depth. Screenshots present but not well integrated.	Limited explanation and weak use of screenshots.	Incorrect or missing disclosures. No meaningful evidence.
2. Evaluation of Transparency (4%)	Insightful evaluation of transparency with strong examples. Demonstrates critical understanding.	Good evaluation with relevant examples.	Basic evaluation; limited critical insight.	Minimal evaluation; largely descriptive.	No meaningful evaluation.
3. Conclusion and Justification (4%)	Clear, well-justified position. Strong integration of analysis, accounting standards, and ≥2 academic articles (2010+).	Clear position with good justification and use of literature.	Position stated but limited justification or weak integration of sources.	Unclear position with minimal support.	No clear position or supporting evidence.

Overall Presentation

Marking Criteria	Excellent (HD)	Very Good (D)	Good (C)	Satisfactory (P)	Unsatisfactory (F)
Presentation (3%)	Excellent structure, clarity, formatting, and referencing. Professional presentation.	Well-presented with minor issues.	Adequate presentation; some formatting issues.	Poor structure or inconsistent referencing.	Very poor presentation; difficult to follow

HI6026 Group Assignment T1 2026 Assessment Guidelines Group Assignment

Assessment Details and Submission Guidelines Trimester T1 2026 Unit Code HI6026 Unit Title Auditing, Assurance and Compliance Assessment Type Group Assignment Weight 40% Submission Guidelines All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page.

The assignment must be in MS word format unless otherwise specified.

Academic Integrity Information Holmes Institute is committed to ensuring and upholding academic integrity. All assessments must comply with academic integrity guidelines. Please learn about academic integrity and consult your teachers with any questions. Violating academic integrity is serious and punishable by penalties that range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment. Penalties This assessment must be submitted on Blackboard by the due date and time, as late penalties apply (refer Student Handbook). Assessment submitted without a completed Assessment Cover Page will receive a twenty percent (20%) penalty. This assessment must be submitted in Microsoft Word format (unless otherwise explicitly specified in the assessment instructions). Submissions which breach this requirement will receive a twenty percent (20%) penalty. A twenty percent (20%) penalty will be imposed for all single student (solo) group assessment submissions. Assessments submitted to Blackboard via a Virtual Private Network will receive a fifty percent (50%) penalty. Assessment submitted to Blackboard via an overseas IP address is a direct breach of the Holmes’ Student Academic Conduct and Integrity Policy and will be reported for academic misconduct with associated penalties imposed. Reference sources must be cited in the text of the report and listed appropriately at the end in a reference list using Holmes Institute Adapted Harvard Referencing method. The use of an incorrect reference method, and/or missing/incorrect citations will receive a twenty percent (20%) penalty. For all other penalties, please refer to the Group Assessment Instructions listed on Blackboard. HI6026 Group Assignment T1 2026

Group Assignment Guidelines and Specifications

Reference requirements

Adapted Harvard Referencing

Adapted Harvard Referencing approach example and guidelines:

Reference sources in assignments are limited to sources which provide full text access to the source’s content for lecturers and markers. The Reference list should be located on a separate page at the end of the essay and titled: References. It should include the details of all the in-text citations, arranged alphabetically A-Z by author surname and each referenced numbered (1 to 10 etc.). In addition, each reference MUST include a hyperlink to the full text of the cited reference source.

1. Hawking, P., McCarthy, B. & Stein, A. 2004. Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of the content, paragraph where the content can be found. For example, “The company decided to implement an enterprise-wide data warehouse business intelligence strategy (Hawking et al, 2004, p3(4)).”

Non-Adherence to Referencing Guidelines

Where students do not follow the above guidelines:

Students who submit assignments which do not comply with the guidelines, a 20% penalty will be applied. Later penalties will apply, as per the Student Handbook each day, after the student/s have been notified of the resubmission requirements. HI6026 Group Assignment T1 2026

Students who comply with guidelines and the citations are “fake” will be reported for academic misconduct.

Assignment Requirements – Questions

Groups must be formed by members from the same class. Each group has been allocated a subject company for completing this assignment. In the excel file “Find Your Company” under “Assessments” on Blackboard, you will find the listed company you have been allocated for completing this assignment.

As a group, your assignment should be based on the company allocated to your group (Refer to the information given above). Your assignment will not be marked if you use a different company than the one you have been allocated, or you will be asked to resubmit your assignment using the correct company. Students are not allowed to complete the assignment using the same company as used by another group.

Go to the website of your allocated company. Then, go to the Investor Relations section of the website. This section may be called: “Investors”, “Shareholder Information,” or similar titles. In this section, find the company’s annual report and other related reports. Download the firm’s latest annual report and other related information and reports and save it to your computer. For example, these reports may be dated 30 June 2024 or 30 June 2025.

Requirements – Questions

As a group, assume that you have been appointed as the external auditor for your allocated company for the financial year ending June 2024 or 2025. Prepare a report to adequately address the following:

Part 1

As external auditors for the assigned company, prepare a report on this part that includes the following:

Describe the key characteristics of the company and its business strategy, including the industry in which it operates, and the market conditions it faces. Identify the major business risks and threats facing the company and assess their potential impact on its operations and financial reporting, particularly in relation to audit planning and risk assessment. Assess the likelihood of material misstatements in the company’s financial statements by analyzing factors contributing to inherent and control risks. Additionally, explain the concept of detection risk and its significance within the audit process (15 marks) HI6026 Group Assignment T1 2026

Part 2

Sustainability Assurance Engagements in Australia: mandatory ESG reporting

Australia has recently introduced mandatory climate-related financial disclosures and is progressively moving toward mandatory assurance of sustainability (ESG) information.

Critically evaluate the importance of mandatory sustainability and ESG reporting and assurance in the Australian context and check if your allocated company is compliant.

In your response:

Analyze how mandatory ESG reporting enhances transparency, accountability, and decision-usefulness for stakeholders. Critically examine the challenges and limitations associated with mandatory ESG reporting and assurance, including issues related to measurement uncertainty, greenwashing, and auditability of non-financial information. Evaluate the implications for the auditing profession, particularly in terms of: audit evidence, professional judgement, assurance levels (limited vs reasonable), and the expansion of the auditor’s role. Discuss whether mandatory ESG reporting is likely to reduce or widen the audit expectation gap, providing justification for your argument. (15 marks)

The assignment structure must be as follows:

HolmesInstitute Assignment Cover Sheet – Full Name, Student No., Contribution. Executive Summary The Executive summary should be concise and not involve too much detail. It should make commentary on the main points only and follow the sequence of the report. Write the Executive Summary after the report is completed, once you have an overview of the entire text. The Executive Summary appears on the first page of the report. Contents Page – This needs to show a logical listing of all the sub-headings of the report’s contents. Note this is excluded from the total word count. Introduction – A short paragraph that includes background, scope and the main points raised in order of importance. There should be a brief conclusion at the end of the Introduction. Main Body Paragraphs with numbered subheadings – Detailed information that elaborates on the main points raised in the Introduction. Each paragraph should begin with a clear topic sentence, then supporting sentences with facts and evidence obtained from research and finish with a concluding sentence at the end. Conclusion – A logical and coherent evaluation based on a thorough and an objective assessment of the research performed. Appendices – Include any additional explanatory information which is supplementary and/or graphical help communicate the main ideas made in the report. Refer to the appendices in the main body paragraphs, as and where appropriate. (Note this is excluded from the total word count.) HI6026 Group Assignment T1 2026

Group Formation and Group Assignment

To ensure that all students participate equitably in the group assignment and that students are responsible for the academic integrity of all components of the assignment. You need to complete the following Group Assignment Task Allocation table, relevant evidence (authenticity of your assignment) which identifies which student/students are responsible for the various sections of the assignment.

This table needs to be completed and submitted with the assignment as it is a compulsory component required before any grading is undertaken. Students that are registered in a solo group are not required to fill this table.

Both assessment items must be submitted on Blackboard. The written assignment must be in a report format and submitted through safe assign prior to final submission. The originality percentage should be as low as possible. The written submission must be double-checked, edited and rephrased if the originality percentage and plagiarism risk is noted as high, as per safe assign.

Marking Criteria

Group Assignment Marking Criteria Weighting • Executive Summary 2% • Introduction and Main Body of the Report 30% • Overall Presentation, Evidence of research and use of appropriate refencing in the assignment 8% Total Weight of the Report 40% Assignment Section Student/Students HI6026 Group Assignment T1 2026

Academic Integrity

Holmes Institute is committed to ensuring and upholding Academic Integrity, as Academic integrity is integral to maintaining academic quality and the reputation of Holmes’ graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have any questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Sills link on Blackboard.

Academic Integrity breaches are a serious offence punishable by penalties that may range from deduction of marks, failure of the assessment task or Unit involved, suspension of course enrolment, or cancellation of course enrolment.

Table 1: Six categories of Academic Integrity breaches

Plagiarism Reproducing the work of someone else without attribution. When a student submits their own work on multiple occasions this is known as self-plagiarism. Collusion Working with one or more other individuals to complete an assignment, in a way that is not authorized. Copying Reproducing and submitting the work of another student, with or without their knowledge. If a student fails to take reasonable precautions to prevent their own original work from being copied, this may also be considered an offence. Impersonation Falsely presenting oneself, or engaging someone else to present as oneself, in an in-person examination. Contract cheating Contracting a third party to complete an assessment task, generally in exchange for money or other manners of payment. Data fabrication and falsification Manipulating or inventing data with the intent of supporting false conclusions, including manipulating images. Source: INQAAHE, 2020 HI6026 Group Assignment T1 2026

Marking Rubric

Excellent HD Very Good D Good C Satisfactory P Unsatisfied F Executive Summary (2 marks) Very effectively written synopsis with clear communication of the main points in concise paragraph. Competently composed a strong synopsis. The main points are communicated well. Synopsis is professionally written with all the expected points raised. Synopsis is clearly written, but it is brief or has some errors. Synopsis is deficient and poorly written. Too brief. Main Body Including Introduction (30 marks) Main points are logically ordered, sharp sense of structuring and arrangement of key information. Supporting details are specific to the points and adequate facts and other evidence are provided and well-articulated. There are valid points raised with a good argument. Paragraphing is noted, and the points in the introduction are explained in more detail with supporting evidence. Structure is professionally organised. There are valid points raised. Paragraphing is noted, and the points in the introduction are explained in more detail with some supporting evidence. Structure is well organised. There are valid points raised. Paragraphing is noted, and the points in the introduction are explained in more detail with some supporting evidence. Satisfactory organization: main points are there but they are disjointed. Structure is adequately well organised. Poorly organized. no logical progression; beginning and ending vague. No structure. Lacks substance. No research noted. Overall Presentation, Evidence of research and use of appropriate refencing in the assignment (8 marks) Total (40) References are consistently correct using Adapted Harvard style. No missing citations. A strong reference list with relevant and credible sources used. Evidence of extensive research. And excellent presentation References are consistently correct using Harvard style. No missing citations. References used are good, but not extensive. However, a very good prestation report Generally correct referencing using Harvard style. More references are required. However, a good prestation report Some References are used but not used consistently. Not enough research done. References are missing or do not comply with correct referencing style. Note: This report is provided as a sample for reference purposes only. For further guidance, detailed solutions, or personalized assignment support, please contact us directly.

Assessment 2 Description Assessment 2: Case study

Assessment Description

Weighting: 2,000 words (50%)

For Assessment 2, you are required to analyze the dataset provided here (Telework data for Assessment 2 (S1 2026)-1-1.xlsx Download Telework data for Assessment 2 (S1 2026)-1-1.xlsx; Telework data for Assessment 2 (S1 2026)-1-1.sav Download Telework data for Assessment 2 (S1 2026)-1-1.sav) and write a research report that addresses the following questions embedded in the case study below. The data can be accessed from the course site.

 

Case study: Does working from home work?

James Smith is the HR director of Atrip, a travel agency with 90 call centre employees. In order to reduce office rental costs, he has recently implemented a HR policy that allows the call center staff to work from home (i.e., telecommuting). However, he is not sure about how allowing employees to work from home would impact employees’ productivity. In view of this uncertainty, James would like to conduct survey-based research among all the home workers to ascertain the impact of a telework-related job characteristic (i.e., work autonomy, organizational support and work flexibility) on employee productivity.

Peter Winterton is a research analyst from a large business consulting firm. He is hired by James to carry out the above-mentioned survey research.

In James’ conversation with Peter, he raised several points.

“Peter, I am a strong supporter of telecommuting for call centre staff. I must show my boss that this remote work arrangement has made positive impact in terms of improving employees’ productivity. So, can you provide research findings that support this position?” “Peter, we are in a hurry. We need your research report completed in two days.” “The call center manager is also interested in how his subordinates responded to this survey. Can you share the raw survey data with him?” “We are interested in how our competitors will react. Have you ever done research for them?” Your task is to write a research report based on the survey data that addresses the following:

For each of the statements made by James Smith (see the four dot points above); Identify the ethical issues that Peter needs to consider in his response Use the ethical principles introduced in the course to explain these issues and why they are important. Conduct a regression analysis to see which variables (including work autonomy, organizational support and work flexibility) can significantly predict employee work motivation. Explain this finding with theory or academic literature. Conduct a regression analysis to detect which variables (including work autonomy, organizational support, work flexibility and employee work motivation) can significantly predict employee productivity. Explain this finding with theory or academic literature. Based on regression results from the previous two questions, calculate the indirect effect of work autonomy (predictor) on employee productivity (outcome) through employee work motivation (mediator). Explain this indirect effect with theory or academic literature. (Tips: Please follow the 4-step procedure here to calculate the indirect effect: How to test indirect effects Download How to test indirect effects) Make research-based recommendations for improving the productivity of these home workers. Your report should be structured in the following manner:

Title Table of contents Executive summary This is normally completed after the body of the report has been written. It is a short overview of the entire report, including the title of the report, the major issues addressed by HR analytics in the current report, a summary of the findings and recommendations Introduction Introduce the HR issues that will be discussed in the report. Discuss the ethical issues embedded in the four statements made by James Smith Analyse the key data, present and interpret your resu lts from the data analyses Propose recommendations Make appropriate recommendations Provide justifications for recommendations Conclusion References: You need to use at least EIGHT academic references from reliable sources. Use APA referencing conventions to cite any external sources used.

Assessment Information and Rubric Subject Code BUS610/ ICT610 Subject Name Applied Project Assessment Number and Title Assessment 3 – Final Report Assessment Type Individual Length / Duration 4,000 words Weighting % 30% Total Marks 100 Submission: Upload on Moodle Due Date Sunday, Week 11 at 23:59 Format A written report using Microsoft word format (1.5 line spacing and 11 font – no PDF) Assessment Description and Instructions Assessment 3 is a continuation from Assessment 2. Therefore, the structure will remain similar but with extension on all sections of the final report. In Assessment 3 students are required to prepare and submit their specified applied research/project final report using the following structure:

Section Purpose Tips & Typical Length

1 Executive Summary (≤ 250 words) Highlight aim, methods, key findings, actionable recommendations. Write last; keep it punchy. 2 Introduction (refined) Update briefly from A2—context, aim, objectives. Max 500 words; refer to A2 for detail instead of repeating. 3 Literature Review (expanded synthesis) Integrate A2 annotations into a flowing narrative; highlight research gaps your study fills. 800–1 000 words. 4 Methodology (final version) Present the definitive paradigm, data collection tools, sampling, analysis techniques, and ethics approvals. 600–800 words; cross-reference A2. 5 Industry Challenges, Strategies & Framework (NEW) Map industry-specific issues, illustrate with mini-case vignettes; propose conceptual/technical frameworks. 600–800 words; include figures/tables if helpful. 6 Data Analysis & Findings (NEW) Present results (stats, coded themes, prototypes, etc.); link each finding to a research question. 900–1 100 words; visuals encouraged. 7 Discussion & Recommendations (NEW) Interpret findings, compare with literature, propose concrete actions for stakeholders, outline future research. 600–700 words. 8 Conclusion (NEW) Summarise contributions, acknowledge limitations, close with final insight. 250–300 words. 9 Reference List (APA 7th) Only cite works appearing in this report. — Appendices Instruments, extended tables, ethics approval letters, extra figures. Optional, not in word-count.   Assessment 3 Marking Criteria and Rubric Marking Criteria Not Satisfactory (0–49%) Satisfactory (50–64%) Good (65–74%) Very Good (75–84%) Excellent (85–100%)

1. Research Background & Context 10% Background unclears; context weak or irrelevant. Clear background: context stated. Contemporary topic: context outlined. Contemporary, theory-linked topic with research gap. Contemporary, theory-linked topic; gap clearly valuable and applied.
2. Literature Review (own synthesis) 20% Little relevant literature; weak linkage to problem. Sufficient literature; links to problem. Good range of authentic sources; clear linkage. Very good critical synthesis in own words. Excellent, insightful synthesis integrating gaps and theory.
3. Research Questions, Methodology & Methods 10% Methods inappropriate or unexplained. Methods partly appropriate; some explanation. Methods appropriate; good alignment to questions. Very good alignment; justifications clear. Rigorous, paradigm-consistent design; exemplary justification.
4. Analysis & Interpretation 30% Little/no data; analysis absent or off-target. Basic data presented; limited linkage to objectives. Good data: analysis aligns with objectives. Very good analysis: interpretations tightly linked to objectives. Sophisticated analysis demonstrating deep insight and clear solutions.
5. Findings, Contribution & Argumentation 15% Findings weak; arguments unconvincing. Findings linked to objectives; arguments somewhat unclear. Findings achieve objectives; good arguments. Findings well-developed; strong, logical arguments. Findings compelling; arguments persuasive and original, delivering high impact.
6. Academic Writing, Structure & Referencing 15% Disorganised; poor language; referencing absent. Basic structure; many language/APA issues; limitations/future work noted superficially. Clear writing; minor APA errors; limitations & future work sensible. Polished style; consistent APA; strong limitations & future work. Professional, concise prose; flawless APA; limitations & future research expertly framed. Note: This report is provided as a sample for reference purposes only. For further guidance, detailed solutions, or

Integrative Case 3.1. Walmart

The purpose of this assignment is to navigate Walmart’s cash flow statements, extract critical information from each section, and understand the distinction between net income and cash.

Refer to financial statements for Walmart in Exhibit 1.19 (Balance Sheets), Exhibit 1.20 (Statements of Income), and Exhibit 1.22 (Statement of Cash Flows).

 

Required

 

Explain why depreciation and amortization appear as an addition when net income is converted to cash flow from operations.

 

For 2020, Walmart shows an adjustment for inventories of negative $2,395 million. However, on the balance sheet, inventories increased from $44,435 million to $44,949 million, a difference of $514 million. Explain the $2,395 million adjustment in the operating section of the statement of cash flows and offer examples of why the adjustment might differ from the change in the inventory balance.

 

Estimate the amount of cash received from customers during 2020.

 

Discuss the relation between net income and cash flow from operations for each of the three years.

 

Discuss the relations among cash flows from operating, investing, and financing activities for each of the three years. © Cengage

Scenario One: Eleven-year-old Bobby is white and lives with his dad and nine-year-old brother in a rural area outside of a small town. There is one small discount store that carries everything from groceries to toys to bath towels. Bobby’s mom recently died from breast cancer. The medical bills created financial difficulties for the family. Bobby’s dad began working the night shift at the local turkey processing plant to obtain the shift premium, which paid $5 more per hour. Bobby and his brother often skip breakfast if their dad doesn’t get home in time to make breakfast before the boys get on the bus. Bobby is a picky eater and frequently skips lunch. On the way home from the bus stop, Bobby may purchase nachos or a hot dog at the gas station convenience store. Scenario Two: Twelve-year-old Annie is African American and lives with her two moms in a downtown condo is in an affluent area overlooking the lake. Their condo is close to Annie’s school and the restaurants where the women work. One is a chef; the other is a server. To be able to afford rising rent, the women work long hours, often late into the night. For dinner, Annie usually eats meals that her moms bring home from the restaurant. Annie gets coffee and a sweet treat at the convenience store on her way to school.Describe three applicable SDOH for Bobby (Scenario One). B. Describe three applicable SDOH for Annie (Scenario Two). C. Explain how one of the SDOH affects Bobby and Annie similarly, using specific examples from the scenarios. D. Explain how one of the SDOH affects Bobby and Annie differently, using specific examples from the scenarios. E. Analyze how one of the SDOHs from part A could be detrimental to Bobby’s health outcomes, using a current, relevant, credible source to support your response. F. Analyze how one of the SDOHs from part B could be detrimental to Annie’s health outcomes, using a current, relevant, credible source to support your response. Note: All sources cited should be published within the past five years. G. Acknowledge sources, using in-text citations and references, for content that is quoted, paraphrased, or summarized. H. Demonstrate professional communication in the content and presentation of your submission.

NM1 — YNM1 TASK 3: DEVELOPING A SUMMATIVE
PERFORMANCE ASSESSMENT
ASSESSMENT AND EVALUATION STRATEGIES FOR MEASURING STUDENT LEARNING — C921
PRFA — YNM

Case 1 – Ratios and Financial Planning  

[Chapter 3, page 81]

In 1969, Tom Warren founded East Coast Yachts. The company’s operations are located near Hilton Head Island, South Carolina, and the company is structured as a sole proprietorship. The company has manufactured custom midsize, high-performance yachts for clients, and its products have received high reviews for safety and reliability. The company’s yachts have also recently received the highest award for customer satisfaction. The yachts are primarily purchased by wealthy individuals for pleasure use. Occasionally, a yacht is manufactured for purchase by a company for business purposes.

The custom yacht industry is fragmented, with a number of manufacturers. As with any industry, there are market leaders, but the diverse nature of the industry ensures that no manufacturer dominates the market. The competition in the market, as well as the product cost, ensures that attention to detail is a necessity. For instance, East Coast Yachts will spend 80 to 100 hours on hand-buffing the stainless steel stem-iron, which is the metal cap on the yacht’s bow that conceivably could collide with a dock or another boat.

Several years ago, Tom retired from the day-to-day operations of the company and turned the operations of the company over to his daughter, Larissa.

Because of the dramatic growth at East Coast Yachts, Larissa decided that the company should be reorganized as a corporation and, today, the company is publicly traded under the ticker symbol “ECY.”

Dan Ervin was recently hired by East Coast Yachts to assist the company with its short-term financial planning and also to evaluate the company’s financial performance. Dan graduated from college five years ago with a finance degree, and he has been employed in the treasury department of a Fortune 500 company since then.

The company’s past growth has been somewhat hectic, in part due to poor planning. In anticipation of future growth, Larissa has asked Dan to analyze the company’s cash flows. The company’s financial statements are prepared by an outside auditor.

After Dan’s analysis of East Coast Yachts’ cash flow (at the end of our previous chapter), Larissa approached Dan about the company’s performance and future growth plans. First, Larissa wants to find out how East Coast Yachts is performing relative to its peers. Additionally, she wants to find out the future financing necessary to fund the company’s growth. In the past, East Coast Yachts experienced difficulty in financing its growth plan, in large part because of poor planning. In fact, the company had to turn down several large jobs because its facilities were unable to handle the additional demand. Larissa hoped that Dan would be able to estimate the amount of capital the company would have to raise next year so that East Coast Yachts would be better prepared to fund its expansion plans.

To get Dan started with his analyses, Larissa provided the following financial statements. Dan then gathered the industry ratios for the yacht manufacturing industry.

East Coast Yachts 2023 Income Statement
Item	Income
Sales	$495,381,600
Cost of goods sold	$357,466,500
Selling, general, and administrative	$  59,200,300
Depreciation	$  16,166,700
EBIT	$  62,548,100
Interest expense	$    8,910,000
EBT	$ 53,638,100
Taxes (25%)	$ 13,409,525
Net Income	$ 40,228,575
Dividends	$ 17,437,050
Retained earnings	$ 22,791,525

East Coast Yachts 2023 Balance Sheet
Current Assets	Amount	Current Liabilities	Amount
Cash and equivalents	$    9,096,300	Accounts payable	$ 36,146,575
Accounts receivable	$  15,131,900	Accrued expenses	$   5,151,400
Inventory	$  16,322,100	Total current liabilities	$ 41,297,975
Other	$       949,400
Total current assets	$  41,499,700
Fixed assets		Long-term debt	$137,200,000
Property, plant, and equipment	$370,828,800	Total long-term liabilities	$137,200,000
Less accumulated depreciation	(92,206,700)
Net property, plant, and equipment	$278,622,100
Intangible assets and others	$    6,094,800	Stockholders’ equity
Total fixed assets	$284,716,900	Preferred stock	$   1,595,700
		Common stock	$ 29,057,000
		Capital surplus	$ 24,178,000
		Accumulated retained earnings	$131,382,725
		Less treasury stock	(38,494,800)
		Total equity	$ 147,718,625
Total assets	$326,216,600	Total liabilities and shareholders’ equity	$326,216,600

Yacht Industry Ratios
Ratio	Lower Quartile	Median	Upper Quartile
Current ratio	.86	1.51	1.97
Quick ratio	.43	.75	1.01
Total asset turnover	1.10	1.27	1.46
Inventory turnover	12.18	14.38	16.43
Receivables turnover	10.25	17.65	22.43
Debt ratio	.32	.56	.61
Debt-equity ratio	.83	1.13	1.44
Equity multiplier	1.83	2.13	2.44
Interest coverage	5.72	8.21	10.83
Profit margin	5.02%	7.48%	9.05%
Return on assets	7.05%	10.67%	14.16%
Return on equity	14.06%	19.32%	26.41%

Assignment Directions

Write a case analysis of 2,000 – 2,500 words (8 to 10 pages), content (title page and reference page not included) in proper APA format, covering the following requirements: 

1. East Coast Yachts uses a small percentage of preferred stock as a source of financing. In calculating the ratios for the company, should preferred stock be included as part of the company’s total equity?
2. Calculate all of the ratios listed in the industry table for East Coast Yachts for 2023. (Use Excel to do the calculations, then copy and paste them into your paper). 
3. Compare the performance of East Coast Yachts to the industry as a whole. For each ratio, use decision criteria and comment on why it might be viewed as positive or negative relative to the industry. Suppose you create an inventory ratio calculated as inventory divided by current liabilities. How would you interpret this ratio? How does East Coast Yachts compare to the industry average for this ratio?
4. Calculate the sustainable growth rate for East Coast Yachts. Calculate external funds needed (EFN) and prepare pro forma income statements and balance sheets assuming growth at precisely this rate. Recalculate all of the ratios in the previous question given these new criteria. What does your analysis conclude? (Use Excel to do the calculations, then copy and paste them into your paper). 
5. As a practical matter, East Coast Yachts is unlikely to be willing to raise external equity capital, in part because the shareholders don’t want to dilute their existing ownership and control positions. However, East Coast Yachts is planning for a growth rate of 20 percent next year. What are your conclusions and recommendations about the feasibility of East Coast’s expansion plans? 
6. Most assets can be increased as a percentage of sales. For instance, cash can be increased by any amount. However, fixed assets often must be increased in specific amounts because it is impossible, as a practical matter, to buy part of a new plant or machine. In this case, a company has a “staircase” or “lumpy” fixed cost structure. Assume that East Coast Yachts is currently producing at 100 percent of capacity and sales are expected to grow at 20 percent. As a result, to expand production, the company must set up an entirely new line at a cost of $75 million. Prepare the pro forma income statement and balance sheet given these new criteria. What is the new EFN with these assumptions? What does this imply about capacity utilization for East Coast Yachts next year? (Use Excel to do the calculations, then copy and paste them into your paper). 

Nu551 Unit 9 Assignment

For this assignment, you will develop and present an educational presentation in PowerPoint^® with voice narration. The audience is a community group of adults. You will demonstrate collaborative and caring relationships with clients, their families, and caregivers, through effective teaching about clients’ physiological and pathophysiological states of rheumatoid arthritis and osteoarthritis.

You will have 12 slides total including the content slides. You may use the bolded words in the outline as titles for your slides. The outline of the criterion is below.

You are to compare and contrast osteoarthritis and rheumatoid arthritis with regards to background and an effective patient teaching plan in this presentation.

• 1 Title slide. Title your presentation. Include your name. Add your pic if you like.
• 1 slide. Introduction: musculoskeletal system. Address the structure and function. Include the purpose of the presentation. “Learning about rheumatoid arthritis and osteoarthritis”
• 6 slides. Compare and contrast the two disorders on the same slide for each of the 6 topics. Use the slide layout that best demonstrates comparison viewing.
  • Definition; RA vs OA
  • Pathophysiology; RA vs OA
  • Epidemiology; RA vs OA
  • Clinical manifestations; RA vs OA
  • Diagnostic Evaluation; RA vs OA
  • Treatment Options; RA vs OA

These slides should have a few key features addressed of both conditions on one slide to effectively compare and contrast.

• 1 slide. Address the importance of compassion in relationships with the provider and patient/ family / caregiver impacted by these conditions.
• 1 slide. Address the importance of collaboration in relationships with the provider and patient/ family / caregiver impacted by these conditions.
• 1 slide. Provide 5-6 effective summary of teaching points as a conclusion regarding the clients’ physiological and pathophysiological states for these conditions. Teaching points to be developed so that they may apply to both conditions.
• 1 slide. Provide references (5).

Narration Guidelines:

• Maintain a professional tone by summarizing observations and evaluations for each slide.
• Ensure that your presentation is highly ordered, logical, and unified.
• Words should be clearly enunciated and professional tone should be sustained throughout the presentation narration.
• Audio recording should be free of background noise and interruptions.
• Each slide narration should be less than 1 minute, so please set a timer within your view.

Assignment Requirements:

Before finalizing your work, you should:

• Ensure the PowerPoint requirements in the assignment directions are followed.

Your presentation assignment should:

• Introduction and conclusion slide
• The overall order of information is clear and contributes to the meaning of the assignment
• Strong attempt at APA formatting and correctly citing all references
• Reference slide
• May include speaker note content that is additional to the slide content.
• Must include voice narration
• Appropriate design applied
• Smart art / elegant graphics
• Appropriate picture/s
• Slides are not wordy
• Five or more peer-reviewed references
• 12 slides total

Weekly Research Paper – Each week there is an assigned research paper based upon the weekly topic. This research paper should be 2-3 pages in APA format, consistent with the current APA Publication manual (currently the 6th Edition). Remember that a research paper must have multiple resources (usually 3-4 references), of which your text may be one. This paper should reflect graduate level academic ability. Pay close attention to grammar and writing structure. This paper is due by Friday night of each week

 

Due date: 5/22/26, 11:59 PM (CDT)

Health Psychology is one of the fastest growing fields in the disciplines of psychology and counseling. It is a unique blend of medical and psychological principles with the common goal of helping the individual reach their greatest perception of health and wellness. Common career paths for the health psychologist include clinical practice, research, and pioneering public policy. This week you should research the topic Challenges to Health and Wellness. Combine your research from multiple sources (at least 2-3 scholarly sources) into a single, cohesive research paper. Remember that papers should follow the guidelines established by the APA Publication Manuel, 7th Edition.