Analysing the Impact of Digital Business Assessment – Moral Dilemma Analysis Report Learning Outcome

Analysing the Impact of Digital Business Assessment – Moral Dilemma Analysis Report

Learning Outcome –

Justify resolutions to ethical dilemmas faced by IS professionals resulting from competing personal, organisational and client interests using ethical theories and frameworks.

Present convincing resolutions to ethical dilemmas in written form, and self-evaluations in written and oral form.

Description / Requirements

This is an individual assignment where you will research and then produce a written Moral Dilemma Analysis report using the Ethical Decision-Making Framework introduced in topics 3 and 4. The moral dilemma is as follows: Is it moral to expect professional workers to work beyond the hours they are paid?

For this moral dilemma, assume a company meets its service deadlines by assuming workers will work beyond their 8 hour paid shift.  The staff are well aware of this expectation and are working unpaid overtime in order to keep their jobs. You are a new manager overseeing the organisation and have just learnt of this practice becoming part of the company culture.  It appears the CEO is well aware of this expectation as well.

While the case above relates to professional staff, you may investigate the morality of this issue for any type of professional or non-professional staff working in any industry.

Research work for the Moral Dilemma Analysis report

It is essential that you do not decide whether the above dilemma is moral or not until after you have conducted research. The report is not about your personal views about the dilemma. Instead, you will investigate and argue whether this practice is moral based only on research evidence/facts.

More specifically, the research you undertake should enable you to determine the answers to all the questions (directly or indirectly) in the Ethical Decision-Making Framework in relation to a range of stakeholders. You will then come to your conclusion after this investigation.

The research sources you must find and cite in the body of your report will be credible academic resources (e.g. journal articles, PhD theses, conference papers, credible research studies). Identify articles in particular which report empirical research (e.g. experiments, surveys, case studies, interviews) relating to the moral dilemma (not opinions of researchers) in terms of how it might affect one or more of the following types of stakeholders (see topic 3):

The organisation selling products/services

Individual staff

The organisation's business clients

The public

The industry / profession

You must ensure that your research and analysis of this dilemma is balanced. It is typical for people and organisations to focus on their own self-interest (e.g. revenue, profits), and justify the impact on other stakeholders (e.g. clients, the public, staff). This is not a balanced approach. Your research and analysis should instead include all potential negative implications (based on the ethical decision-making framework) for the various stakeholder groups. As required by the ACS Code of Professional Conduct, the most important stakeholder group is “the public”, not the organisation, not the staff, etc. The public does not necessarily benefit when organisations make a profit!

For this reason, a report focusing mainly on the organisation manufacturing the product/providing a service and/or the individual staff will not receive a good result in this assignment. You are only required to consider the stakeholder types listed above, and no other stakeholder types are required.

Strategic Management Assignment – Authentic Research Portfolio This assignment focuses on your…

Strategic Management Assignment – Authentic Research Portfolio

This assignment focuses on your understanding and appreciation of Strategic Management Inputs. You are required to identify a corporation in the Agribusiness food related sector of Australia. This report should include the following items:

Identify an Agribusiness operating in Australia.

Identify its business units and products and services lines.

Identify its business revenue units and discuss the importance of the largest of these revenue units.

Analyse the Agribusiness' external environment.

Discuss its political, economic, social, technological, environmental and legal operating environment.

Analyse the Agribusiness' internal organisation.

Discuss its resources, capabilities, core competencies and competitive advantages.

Make recommendations for the future strategic direction of the selected Agribusiness.

Follow a report structure with an executive summary, table of contents and conclusion. Use Harvard referencing style.

Question 1 – Private capital expenditure for 12 successive quarters are presented in the following..

Question 1 – Private capital expenditure for 12 successive quarters are presented in the following table:






























a) Please present the time series data with a line chart.
b) Please comment on the secular trend.

c) Does the line chart display a cyclical trend or a seasonal trend? Please explain.
Seasonal or cyclical:__________________


d) Use the line chart to predict the expenditure for Quarter 13.
Quarter 13 prediction:__________________


Question 2

A farmer recorded rainfall (in mm) and average yield of crop (bushels / hectare) for 6 successive years as follows:



Average Yield























a) Is there a correlation between rainfall and average yield to suggest a linear relationship? Please explain the correlation, if it exists.

Yes / no:________________


b) Draw a scatter plot and the least square line.

c) Is the least square line a good fit for the data? Please explain.
Yes / no:________________


d) Re-draw the scatter plot and the least square line without Year 5 data.

e) Is the least square line in d) a good fit for the data? Please explain.
Yes / no:________________


f) Please suggest a plausible reason why Year 5 had the highest rainfall and yet the lowest average yield.
Plausible reason:_________

The Assignment Task The assignment task relates to the Sage business case: Super Seats Ltd. case…

The Assignment Task

The assignment task relates to the Sage business case: Super Seats Ltd. case study


Produce a professional business report critically analysing the organisational context and providing strategic HR recommendations. Your report should include:

1. An executive summary

2. An introduction to the report

3. An external environmental analysis of the case study organisation using a recognized analytic framework (e.g. STEEPLE, Porters’ Five Forces).

4. An analysis of the internal strengths and weaknesses of the case study organisation using a recognised analytic framework (e.g. SWOT) with particular attention to management and employment issues.

5. A conclusion bringing together the overall findings from your analyses and assessing the implications / consequences of your findings.

6. A recommended HR strategy that will respond to the issues / challenges you have identified. Your recommendations should be based on your conclusions, justified and have consideration for cost, resource and practicality.

7. Reference list

Your assignment should be presented in a business report format.

You must draw upon relevant theory and research to support your work with appropriate academic references using the Harvard Referencing system

ASSESSMENT TASK: Research Report CLO S2 Critically analyze complex contemporary business issues…

ASSESSMENT TASK: Research Report

CLO S2 Critically analyze complex contemporary business issues using appropriate models and make reasoned recommendations

CLO S4b Present complex business analyses and information appropriately to differing audiences using fluent written communication

SLO1 Utilise theoretical concepts/constructs in development of a research question and research design
SLO 3 Interpret, evaluate, critically analyse and synthesize secondary data and formulate appropriate conclusions and recommendations for future research and propositions.

SLO 4 Apply high level personal skill, autonomy and accountability in research planning, execution, and communication of results in an ethically responsible manner

SLO 5 Write clearly and succinctly, moving from the general to specific, for a range of audiences

Students are to prepare a research report in the form of a literature review. Broadly, this is a review of literature related to your chosen topic or area of study. This is followed by your conclusions including an explanation of how your research questions or hypotheses were formed and what areas you would propose for further study. The areas of further study are based on the ‘gaps' that you have identified in the existing literature.

The purpose is so you learn how to:

– Identify and formulate enquiry questions and or hypotheses that defines the gap you have identified;
– Search and locate literature;
– Analyze secondary data and information;
– Synthesize new information into the literature review;
– Establish context for your enquiries; and
– Write at an academic level appropriate for publication.

7500-8000 words

QUESTION 2 REQUIRED (a) Prepare a fully classified income statement and cash flow statement for the.


(a) Prepare a fully classified income statement and cash flow statement for the year ending 30 June 2018 based on the information above. Fully state any assumptions you have made in preparing these financial reports.
(b) Upon completing the cash flow and income statement On Time management are confused in that the Income Statement is indicating they made a net loss (negative profit) over the same period whilst reporting a positive cash inflow from operations. With reference to the question and your work in answering (a) above explain to On Time management providing two possible reasons why this discrepancy could occur when comparing cash flow from operations (cash profit) with accrual accounting profit/ loss. For each cause identified high light the impact on profit versus cash flow to explain potential differences (80 word limit)
(c) Given the above differences discuss which statement (Income Statement or Cash Flow from Operations) better reflects the financial performance / wealth creation for the period ending 30 June 2016. (Justify your answer with reference to accrual accounting) (80 word limit)



Interest paid for the   year


Dividends paid to   Shareholders


Profit on sale of truck


Cash at bank at July 1,   2017


Depreciation for the year


Payment for Motor vehicle   purchased on 28th April 2018


Loan repayments made


Tax expense / paid to the   Tax Office


Salaries Paid


Cash received from the   sale of a truck


Delivery Income – Cash   Receipts for year ending 30 June 2018


Dividend received from   investment


Cash for Shares in   companies listed on the ASX (Australia Security Exchange)


Cash received from   accounts receivable customers


Bad Debts expense


Other cash operating   expenses


Credit purchases of fuel   for the year ending 30 June 2018


Fuel Stock – petrol   1/7/2017


Fuel Stock – petrol   30/6/2018


Payments to suppliers for   prior purchases on credit


Delivery Income  -   On Credit to account customers for the year ending 30 June 2018


Money borrowed from Net   Bank


Purchase of property and   land for cash


On Time Ltd is a parcel delivery business. Detailed below is selected information for the financial year ending 30 June 2018.

1. Aims To analyse a set of data (in Microsoft Excel), and write a brief report (in Microsoft Word),

1. Aims

To analyse a set of data (in Microsoft Excel), and write a brief report (in Microsoft Word), identifying and explaining your insights into the operation of Todd Restaurants.

2. Learning Objectives

In the process of this assessment task you will:
– Plan, schedule and execute project tasks with a view to improve your personal productivity;
– Gain awareness of some typical issues related to the operation of a small-to-medium size business;
– Use the functionality of Microsoft Excel to manipulate data, analyse it and visualise it in tabular and chart form; and
– Use the functionality of Microsoft Word to write a brief report of your business observations and recommendations.

3. Case Background:
Feastive Restaurants offer a national chain of full-service, casual-themed restaurants across Australia. You have been offered the job of vice president of operations for Feastive Restaurants. During your first week on the job, David Feast, your boss and CEO of the company, has asked you to provide an analysis of how well the company's restaurants are performing. Specifically, he would like to know which units and regions are performing extremely well, which are performing moderately well, and which are underperforming.

4. Assignment Instructions

The CEOasksyou to identify where to spend time and focus efforts to improve the overall health of the company.
1. Review and use the data that Mr Feast has provided you from the Festive restaurants data warehouse in the itech1005_2017-27_assign_Data.xlsx file. Rename the spreadsheet as: Lastname_StudentID.xlsx.

2. Use the Information worksheet for your calculations and analysis to provide results for each of the following tasks:
– Use ‘Restaurant Size (by Sales)' column in ‘Information' worksheet to categorise each restaurant size as ‘Small', ‘Medium', ‘Large' or ‘Huge' according to their ‘Annual Sales'by using the following table. (You need to use VLOOKUP function for this; and the table needs to be stored in the ‘Information'worksheet:)

Annual Sales Levels

Size Label









– Calculate the number of years each restaurant is operating in the ‘Restaurant Age (years)' column. Hint: you need to use a formula that calculates (the currentdate – ‘Restaurant Opening Date')/365.25.

– Calculate the ‘Taxes payable on annual sales' by each restaurant for annual sales using the following information. All restaurants pay a base tax rate of 15% based upon sales and in addition some regions require additional taxes, as the table underneath indicates, and in one case the additional rate depends on the value of sales. Hint: a similar method might be used as for restaurant size but VLOOKUP only works on ordered/sorted lists while other formulae will work for unsorted lists – requires some research


Regional Business Tax Rate

Victoria Small – Medium 5%

Large – Huge 7.5%















– Calculate ‘Cost of Sales ($)' on ‘Information' worksheet. Use ‘Advertising (% sales)' column in ‘Information' worksheet to calculate actual advertising costs for each restaurant withall additional costs of sales calculated using the following table. The percentages applied for costs of sales (aside from advertising costs, which each restaurant decides for itself) are independent of region:


Total Cost of Sales (not   including advertising) as Percentage of Sales







– Calculate ‘Profit ($)' for each restauranton the ‘Information' worksheet. Profit is a basic calculation of: sales – cost of sales – advertising costs – taxes.

– Calculate ‘Sales per Seat ($)', ‘Sales per square metre ($)', ‘Profit per Seat ($)', and ‘Profit per square metre ($)' in relevant columns on the ‘Information' worksheet.

– Calculate the Sum (i.e.Total), Mean, Median, Maximum, Minimum, Range and Standard Deviation for all relevant columns, at the bottom of the dataset on the ‘Information' worksheet.

3. Using the ‘Information' worksheet, Mr Feastneeds to have summary tablesfor each of (i) region, (ii) area and (iii) restaurant size. The summaries should includethe following:
a. Total Annual Sales
b. Total number of Seats
c. Average Annual Sales
d. Average Store Age (years)
e. Total number of Restaurants
f. Total number of advertising Restaurants

Use the table in the ‘Summary Report' worksheet for your calculations. For this report you should not use any Pivot Table analyses. Instead you need to use functions such as SUMIF, AVERAGEIF, COUNTIFS, etc…

The report table needs to be sorted by ' Total Annual Sales' column in descending order.
All the cells in the summary tables need to be formatted appropriately.

4. Using the Information worksheet, Mr Feast also needs to have some analyses report for the following specific questions:
a. Which region has the highest ‘Annual Sales' for ‘Large' size restaurants?
b. Which region has the lowest ‘Annual Sales' for ‘Large' size restaurants?
c. Which region has the best ‘Average Profit' for ‘Small' size restaurants?
d. Which region has the worst ‘Average Profit' for ‘Small' size restaurants?
e. Which area has the lowest ‘Profit per square metre' for ‘Medium' size restaurants?
f. Which area has the highest ‘Profit per square metre' for ‘Medium' size restaurants?
g. What is the total number of seats for ‘Medium' size restaurants in the region with highest total ‘Annual Sales'?
h. What is the averagefloorspace for ‘Huge' size restaurants in the region with highest ‘Annual Sales'?
i. What is the restaurant with the best 'Annual Sales' at the worst region?
j. What is the restaurant with the worst 'Annual Sales' in the best region?
k. What is the restaurant with the lowest 'Age' in the highest ‘Annual Sales' area?
l. What is the restaurant with the highest 'Age' in the lowest ‘Annual Sales' area?
m. What is the most profitable restaurant with no advertising expenditure?
n. What is the least profitable restaurant with no advertising expenditure?

– You should use Pivot Tables for these analyses – include these on the ‘Pivot Tables' worksheet. Provide your answers on the ‘Specific QuestionsSummary' worksheet using cell referencing to the results from your pivot tables.

Note: Create as many pivot tables as needed to show your results but be sure to use filtering and/or sorting where needed to get exact results.

Important: Be sure to follow the instructions for the pivots tables at the top of the ‘Pivot tables' worksheet.

– For each of the paired questions a-b, c-d, e-f, provide a chart with clear indication of the best/worst results. You can show both best and worst in a same chart – include these three charts (i.e. graphs) on the ‘Charts' worksheet.

Note: Create as many additional charts as needed to demonstrate your results for the specific questions and the report (see below).

Important: be sure to follow the instructions for charts at the top of the ‘Charts' worksheet.

5. Prepare a Report in Microsoft Word that includes:
– An introduction
– The results from the Excel worksheets. You need to follow the exact question sequence and copy and paste the necessary analyses (pivot tables, summary tables and graphs) from the Excel file into the report.
– Discussion of your observations and your recommendations for Festive Restaurants.In your report include discussion of:

i. restaurants, areas and regions which are performing extremely well and/or poorly (if any) and what might be done to improve; and

ii. whether Festive Restaurants should spend more or less on advertising (e.g. in certain areas or regions)?

iii. the types of data quality issues the company might be experiencing from analysis of the provided dataset and how they might be overcome.

Note: you are looking for distinctive features or patterns in the data you have created in order to report meaningfully to Mr Feast. For example, you might consider how restaurants of like-size are performing relative to each other.

Attachment:- Restaurant Attributes.xlsx

Financial information for Kaija Ltd and its 100% owned subsidiary, Helena Ltd, for the period ended.

Financial information for Kaija Ltd and its 100% owned subsidiary, Helena Ltd, for the period ended 31 December 2017 is provided below.


Halle Ltd

Helene Ltd

Sales revenue

$25 000

$23 goo

Dividend revenue

1 000


Gain on sale of property,   plant and equipment

1 000

2 000

Other income

1 000

2 000

Total Income

28 000

22 600

Cost of sales

21 000

18 000

Other captain

3 000

1 000

Total expenses

24 000

19 000

Profit before income tax

4 000

8 600

Income tax expense

1 350

1 950

Profit for the period

2 650

6 650

Retained earnings (1/1/17)

6 000

3 000


8 650

9 650

Interim dividend paid

2 500

1 000

Retained earnings (31/12/17)



Kaija Ltd acquired its shares in Helena Ltd at 1 January 2017, buying the 10 00o shares in Helena Ltd for $20 00o. At that date, Helena Ltd recorded share capital of $io too. The shares were bought on a cum div. basis. Helena Ltd had declared prior to the acquisition a dividend of 53000 that was paid in March 2017.

At 1 January 2017, all identifiable assets and liabilities of Helena Ltd were recorded at fair value except for inventories, for which the carrying amount was $400 less than fair value. Some of the inventories has been a little slow to sell, and 10% of it is still on hand at 31 December 2017. Inventories on hand in Helena Ltd at 31 December 2017 also include some items acquired from Kaija Ltd during the period ended 31 December 2017. These were sold by Kaija Ltd for $5000, at a profit before tax of Si 000. Half of the goodwill was written off as the result of an impairment test on 31 December 2017.

During March 2017, Kaija Ltd provided some management services to Helena Ltd at a fee of Soo paid by 31 December 2017.

On t July 2017, Helena Ltd sold machinery to Kaija Ltd at a gain of $2000. This machinery had a carrying amount to Helena Ltd of S20 000, and was considered by Kaija Ltd to have a 5-year life.

By 31 December 2017, the financial assets acquired by Kaija Ltd and Helena Ltd from external entities increased by St000 and $650 respectively with gains and losses being recognized in other comprehensive income.

The tax rate is 30%. Requited

1. Prepare the acquisition analysis at I January 2017.
2.         Prepare the business combination valuation entries and pre-acquisition entries at I January 2017.
3.         Prepare the business combination valuation entries and pre-acquisition entries at 31 December 2017.
4.         Prepare the consolidation worksheet journal entries to eliminate the effects of intragroup transactions at 31 December 2017.

ASSESSMENT 1 – Relating to a hospitality or tourism business of your choice (as approved by your…


Relating to a hospitality or tourism business of your choice (as approved by your assessor), you are to develop a marketing strategy and plan for one of the following

a new product or service

an existing product or service

a small or medium sized business organisation (promoting the business)

a destination

a specific project (such as an event)

PART A – Research

This will require you to research and consider:

the internal capabilities of your organisation

external business environment (what is happening in the market)

the target market, and their needs / expectations

PART B – Market Strategies

Now that you have completed your research, you are to consider your marketing strategy. Be sure to:

consider the research undertaken in Part A

be innovative in the marketing approach including factoring appropriate distribution networks

evaluate risks against returns

ensure the strategy is legal, ethical and sustainable

ensure the strategy reflects the image and strategic direction of your business

communicate with the relevant people; talk to your assessor, staff within the organisation, managers, and anyone else who can contribute to this task

provide solid justification to your proposed marketing strategy

You are to submit a detailed marketing strategy to your assessor for review before commencing Part C. The marketing strategy must also outline your findings from Part A

PART C – Marketing Implementation Plan

You have now completed the research, and identified your marketing strategy. Now it is time to develop the marketing plan. Be sure to –

Detail tactics to implement each marketing strategy in terms of:



accountabilities and

persons responsible

Identify coordination and monitoring mechanisms for scheduled activities.

Ensure all tactics are achievable within organisation's projected capabilities and budget.

Ensure all tactics meet legal and ethical requirements.

Ensure all tactics provide for ongoing review of performance against objectives and budgets, and allow marketing targets to be adjusted if necessary.


Following Assessment 1, you are to prepare for and implement your marketing process in part.

Your implementation will encompass running a meeting for your team in which you:

Explain and discuss the marketing strategic plan in detail.

Provide overview strategies for least 2 different goal, objectives and strategies outlined within the plan.

Instruct / mentor each person to whom you have allocated a responsibility to, to ensure they understand and are empowered to perform their allocated task.

Outline the performance indicators that are incorporated within your strategic plan, including how they will be implemented and monitored.

It is important that you are prepared for this session, ensuring you

prepare for the session to ensure everything is covered.

develop and provide relevant documentation / supporting materials to your team.

Your assessor will observe you running the meeting.

Meeting Context –

Each meeting will consist of yourself (running the meeting), and at least 2 other people, who will role-play the employees. Other people may include trainers or students from your course.

Things to consider whilst performing this task:

Be organised – prepare and plan for the session thoroughly.

Know your position

Know your company

Arrange access to all required documentation for this process

Be prepared to ask questions

Be prepared to be asked questions

Things to consider whilst role-playing an employee:

Be prepared

Act professionally throughout the process

Be prepared to ask questions when you require more information

Answer all questions to the best of your ability

Make sure that by the end of the session, you are fully aware of the strategy you have been allocated, along with the actions you would need to perform to achieve this.

Remember you will be required to both run the meeting, and role-play an employee (during another students assessment), so be sure to perform at your best at all times.

Assessment Summary – You are to submit the following

Your meeting plan.

Copies of documentation provided to employees.

Your assessor will observe you running the meeting.


For this assessment, you are to interview your assessor and gather the required data to review the implementation of your marketing plan. To perform this task satisfactorily, you must be prepared, as your assessor will only provide you with answers to questions asked.

In performing this task, you should:

Consider your marketing plan developed in Assessment 1.

Identify the type of information required to determine the effectiveness of each strategy.

Assess the profitability and productivity outcomes of each strategy.

Identify areas of underperformance.

Identify improvements that are appropriate to ensure the viability of the marketing strategic plan.

As a minimum you should identify:

the success or lack of the marketing campaign

possible reasons for the campaign result

comments received by consumers in relation to campaign

appropriateness of coverage

possible environmental factors that may have impacted the campaign, etc.

Finally, using the data and information received – you are to provide a written response outlining:

the success or lack of the marketing campaign.

factors that have attributed to the campaign outcome.

modifications that can be implemented to improve the future results.

how the modifications will be reviewed.

Assignment Task Assume, you are planning to start up a business of your choice. Please prepare a 5..

Assignment Task
Assume, you are planning to start up a business of your choice. Please prepare a 5 year business plan with following headings

Executive Summary

Business Environment

Vision, Mission and goals
Products and services
Business, organisation and finance structures
Strength, Weaknesses, Opportunities and Threat (SWOT)analysis
Premises, plant and equipment
Information systems and telecommunications
Intellectual property, licences and memberships Insurances

Goals, milestones, strategies

Goals and milestones
Customer management and retention
Suitable business strategy

Business competition

The industry
Target market
Market competition
Influence of Five forces

Financial forecasts
Set-up costs
Profit and loss forecast
Cash flow forecast
Balance sheet forecast
Break-even analysis

You should aim to include a minimum of 6 references (more is better), of which some should be peer-reviewed academic journals. However, this is a short assignment, with a real-world focus, so extensive referencing is not required.

The following guidelines are to assist you with presentation and layout:
– Cover page should include name, student number, unit number, unit name, assessment number, assessment name, and date
– Use Arial, Calibri, or Tahoma, 12 pt font
– Double spacing
– Double justification of text
– Headers and footers on all pages other than the cover page – headers and footers should contain your name and student number, the unit number and name, and a page number