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Issues in Financial Reporting & Analysis Semester Essay

Word length Maximum word limit: 1,000 (Typed, double-spaced, minimum 12
point Times New Roman font, all margins 2.5cm minimum). The word limit includes tables, appendices and footnotes (if any), but excludes references. Do not use endnote. State the word count at the beginning of the essay. All material over 1,000 words will be disregarded. References must follow the Harvard style referencing. Submission Instructions Students must lodge the essay by 5pm Friday 20 September 2013 electronically to Turn-It-in software through Blackboard and submit a copy in Blackboard through the “Essay” tab. Turn-It-In will be made available closer to the due date. Your electronic copy should be in Microsoft Word format and named using your SID (e.g., z1234567.doc). The “Individual Assignment Cover Sheet” on the course Blackboard site must be attached to both submissions.

Please ensure that you know how to submit this assessment correctly by reviewing these instructions. Penalties apply for non-compliance. Penalties  Presentation and organisation of the essay: students should write up their answers in an essay format which must consist of an introduction, body of discussion and conclusion. Headings must be used when answering the questions. The introduction and conclusion should be directly related to the findings students identified in the body. 3 marks penalty applies to essays that fail to follow this structure.  Plagiarism: Refer to the University policy for possible penalties; http://www.lc.unsw.edu.au/plagiarism/index.html  Late submissions will be penalised at the rate of 5% (1 mark) per day or part thereof.

The penalty applies to Saturday and Sunday as well as weekdays. No essay will be accepted for submission after 10 October 2013.  Submissions that do not follow the “Submission Instructions” will attract a penalty of 3 marks.  Small or incorrect font: Penalty of 2 marks will be deducted for a font below 12 or the use of a font other than Times New Roman.  Inappropriate margins: Penalty of 2 marks will be deduced if any margin is less than 2.5cm.  An essay presented in handwriting: Hand-written essays will not be marked; late penalties apply to re-submission in WORD. Feedback and marking of the essay will be done by the online marking and feedback system called ReView. Self-assessment of performance for your own essay can also be conducted using ReView. Further details about access ReView (including a link to access ReView) are available on Blackboard.


MARKING CRITERIA Ethical Analysis Criteria (7 marks):
Criteria 1. Identify key ethical issues or implications of business decisions / practice (2 MARKS) Analyse and assess ethical impacts / implications (2 MARKS)

Proposes a feasible  strategy / recommendation to address issues / impacts. Provides some justification for  recommendation, based on analysis and relevant ethical frameworks / principles.


Cultural Analysis Criteria (7 marks):
Criteria 1. Identify cultural dimensions / characteristics of a business situation (2 MARKS)
3. Evaluate the extent to which the HofstedeGray framework explains the problems and propose a strategy to address cultural implications (3 MARKS)

 Does not make feasible culturally appropriate recommendations in light of relevant theory or frameworks.

 Identifies and analyses key cultural impacts (intended and unintended) or implications of business choices or practice, using appropriate theory or frameworks.  Makes feasible culturally appropriate recommendations which are aligned with appropriate frameworks and principles.  Convincingly justifies recommendations and considers their impact and implications (and evaluates alternative responses if appropriate).


Written communication criteria (6 marks):
Criteria 1. Communicates clearly and concisely (2 MARKS)
as possible).  Uses fluent, accurate  Uses generally accurate expression / grammar (or expression / grammar, but with negligible errors meaning occasionally which do not interfere needs to be clearer. with clarity).


Structures text logically and coherently (2 MARKS)

 Generally presents main  Presents all ideas /  Does not present main argument, ideas and arguments / information argument, ideas and information logically and logically and information logically or structures text coherently persuasively, and structure text coherently to achieve aim e.g.,: structures text coherently to achieve aim, e.g.,:  Text has a generally and effectively to achieve  Text has an unclear clear focus, with little aim: focus and possibly or no irrelevant  Text has a clear focus, irrelevant or repetitive material; ideas are with no irrelevant or material; ideas are not generally developed repetitive material, and sequentially or sequentially and a logical development logically developed logically, but this could and sequence of main  Text is not structured be more consistent ideas and supporting to effectively achieve  Text has an adequate material aim structure  Text has a clear, coherent structure

 Presents document at a  Presents document very  Does not present professional standard, professionally, e.g.,: document at a e.g.,:  Evidence of thorough professional standard,  Some evidence of editing (e.g., no / e.g., editing (only minor negligible spelling /  Little evidence of spelling / punctuation punctuation errors) editing (frequent errors)  Accurately and spelling / punctuation  Uses appropriate effectively uses errors) format (e.g., essay) and appropriate format  Does not accurately use follows formatting (e.g., essay) and meets appropriate format requirements requirements (e.g., essay) or follow  Style and presentation  Style and presentation requirements are appropriate and are highly appropriate  Style and presentation sufficiently formal for for the specific business are not appropriate for the specific business / / academic context the specific business / academic context academic context  References sources  References sources in-text accurately (in Harvard  Does not reference and in reference list style) in-text and in sources appropriately / mainly accurately and in reference list. accurately in-text, or in correct style (e.g., reference list.  Integrates sources Harvard). effectively into text.


Presents text professionally and references sources accurately (2 MARKS)


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