Hy
id Mitsubishi Triton
Cost benefit analysis: (3 pages) Kevin
- Â Â Â Â Â Â budget, cash projection predict profit, cost
- Â Â Â Â Â Â cant look at one dimension, look at short term, medium and long term, where do you get the funding. Benefits given from the government, grants.
- Â Â Â Â Â Â Look at the big data and trends, creditable information find accurate info to make a projection, achievable and realistic
Session 2, 2018
ACCG 399 Capstone Simulation Assessment
50% Weighting
This is a group assessment and it has two components: a written report and an oral
presentation.
Each group will submit a written report and students in each group will be given the
group mark for the report. See the Unit Guide for the submission date and late penalties.
The unit convenor has the right to review the contribution of each student towards the
completion of the report and award an individual mark to a student according to his or her
contribution.
Students will also make a group presentation in tutorial class as scheduled. An individual
mark will be awarded to each presenter.
Introduction
Globally, there are now $22.89 trillion of assets being professionally managed under
esponsible investment strategies, an increase of 25 percent since 2014. Combining New
Zealand and Australia, responsible investment assets have grown from 2014 to 2016 to
each $515.7 billion.
Sustainable investing is an investment approach that considers environmental, social and
governance factors in portfolio selection and management. In Australia, sustainable
investments now account for 50 percent of all professionally managed assets.
Society today is placing increasing pressure on lending institutions to operate within
transparent and solid corporate governance structures. Society and investors alike are
ecoming increasingly interested in a long-term sustainable economy where lending
institutions invest in projects in a more socially responsible and sustainable manner. See
commitments of banks and other lending institutions (for example in their sustainability
eports) to facilitate sustainable investments and social and environmental projects.
The role of accountants is changing to one of leadership in business, providing advisory,
consultancy and assurance services. In order for accountants to be able to provide these
services it is not simply about the possession of strong technical accounting knowledge
ut rather it is about the ability to integrate and apply the acquired body of knowledge for
decision-making and solving complex business problems of today. Accountants need to
e able to communicate effectively with users from diverse backgrounds, with a
developed awareness of the importance of sustainable business practices.
Requirements
In this assessment, each group will:
1. Think creatively and develop an idea for an original and sustainable investment. The
investment must have benefits for society and/or the environment and also economic
enefits to the investing entity.
2. In view of the objective of item 1 above, students must first find an existing entity. It
can be a business enterprise (company) or a not-for-profit-organisation. The proposed
investment can be for an entirely new product, an expansion of the core business, a
new segment added to the business, a technological innovation or upgrade, or any
suitable ideas that students may have. It is important that students must sufficiently
justify the investment, for instance, due to threat of disruption, opportunity (or threat)
from technological advancements, opportunities for exporters from free trade
agreements or threats from import tariffs, sector specific challenges (for example
competition from increase in international wine exporters or periods of unfavourable
weather etc.) or opportunities (for example, economic and consumption growth in
Asia and particularly China and India). Students must therefore research and
thoroughly analyse the business entity and the sector that it is in. It is also necessary
that the annual and financial reports and other information about the entity be readily
and publicly available.
3. The analyses and sources of evidence for supporting the proposed investment must
include financial statements, other information in the annual reports (and if available,
web-based announcements) and from Big Data sources, i.e. a variety of other web-
ased sources or Internet of Things (e.g. aerial video data from drones) of non-
financial data (qualitative data), for example, Google Trends, Alibaba trends, ABS,
Austrade, DFAT, global and domestic business trends and developments, global and
domestic trade and economic developments, trade agreements, government policy
announcements, subsidies and grants, corporate tax cut, and so on.
4. An external funding source must also be identified to finance the investment, so it is
necessary to project the profit outcomes and other benefits of the investment, the cash
inflows and outflows and the amount and timing of funds needed to finance the
investment. It is also necessary to justify the funding institution(s) that will be
approached. Relevant evidence from the analyses of financial data (for instance, cash
flow projections, profit history and projections, existing resources, etc.), non-financial
data and big data sources must be provided to support the funding proposal.
5. The written report is addressed to the board of directors and shareholders and the
objective of the report is to appeal to the corporate social responsibility of the readers
and to secure their support and approval for the investment by convincing them of the
economic and other benefits and merits (social and/or environmental) of the proposed
investment.
6. The written report must also include a sound financial plan (with supporting
evidence and documentation) for the procurement of the finance to ca
y out the
investment successfully.
7. Page guide for the written report: 12-15 pages in total.
8. See unit guide for details regarding submission of the written report. Only one
submission per group. Submit the following in one document:
ï‚· cover sheet
ï‚· written report
ï‚· group meeting record
ï‚· self and peer contribution evaluation form
9. For the group oral presentation, each student will present for 4 minutes. The
objective of the presentation is also to appeal to and to convince the audience of the
economic and other benefits (social and/or environmental) of the proposed investment
in order to secure their support and approval. The funding plan and supporting
evidence should form part of the presentation.
10. Students are to present as a team, this means that there must be logical progression
from one presenter to the next and there must be coherence of the whole presentation.
11. A mark will be awarded to each presenter individually (i.e. not a group mark).
12. Presentations have been rostered to take place in tutorials in Weeks 11, 12 and 13.
13. Each student has 4 minutes to present. Students must keep to the time limit and set up
quickly as there is very little time for transition between groups.
14. Students MUST print a copy of the marking ru
ic and write his or her name on it and
give it to the tutor on the presentation day.
COVER SHEET
Class number:
Tutor:
STUDENT ID LAST NAME FIRST NAME SIGNATURE
Group Meeting Record Template (All team members must sign the document and submit this document with the report)
Date, duration and
type of meeting. For
example, facebook,
skype, face-to-face
etc.
Members present
at meeting
Aim of meeting and group
processes
Outcomes of meeting
Including allocation of
tasks
Report issues with
group workings and
processes here, include
esolutions
Self and Peer
Contribution Evaluation Form
To encourage equal participation in this group assessment task, each group will complete an
member contribution evaluation form. This evaluation will indicate the percentage of
contribution of group members to the group’s overall performance. If, in any group, there are
complaints that a group member has not contributed approximately equally then the complaint
will need to be reported in writing to the Unit Convenor. Following such a report the whole
group will meet with the Unit Convenor to discuss the issue and the Unit Convenor may re-
allocate marks appropriately. In the event that any group member does not attend such a
meeting then the necessary re-allocation decision will be made by the Unit Convenor on the
asis of discussions with those who do attend.
Each group should give each group member (including themselves) a participation mark out
of 100%. Individual marks are calculated by multiplying the paper mark by the percentage
awarded by peers. For example, if Joe Bloke was awarded 90% for his contribution to the task
and his group received 36 out of 40 points for the assessment task, Joe’s individual mark
would be 32.4%. Another student, awarded 100%, would receive 36 points.
Students can give each of the group members 100%. If this is done, each student receives
the mark that was awarded to the total simulation task (in the above example, 36 marks). No
student should receive 0% unless the student really did nothing to contribute to the completion
of the assessment task. ONLY ONE FORM PER GROUP.
In completing this form you should take into account:
1. Willingness of the individual to ca
y out jobs assigned
2. Ability of the individual to meet deadlines
3. Co-operation with other group members
Student ID Student Names
And signatures
%
Contribution
Written Component – Marking Guide
Total = 50 marks
1. Executive Summary: Up to 5 marks for a clear and concise Executive Summary that summarises the report effectively. Marks will
e deducted if the Executive Summary is not clear, not concise (too many unnecessary words, too long), has missing essential parts or
is badly written. It should be less than 1 page.
2. Analysis of financial reports and other financial data and presentation of results: Up to 10 marks for relevant and sufficient amount
of analysis (for the context and purpose of the report) and the suitable and purposeful presentation of results. Up to 5 marks for too
much (i
elevant) or insufficient amount of analysis and presentation of results that is unsuitable for the context and purpose of the
eport (for instance, dumping of numbers into tables making them confusing and meaningless to