Assessment criteria ASSESSMENT Weighting: Length/Limit: TOTAL 15% Maximum of 1,000 words (Due: Week 6)
This is an individual assignment. Each week, based on the hour of e-learning activity that has been prescribed, you are required actively to engage with the material by writing a short discussion of how the material that was prescribed relates to the topic(s) of this subject and how it relates to your own personal experience. You create a blog each week where you provide evidence that you have engaged in this way with the prescribed e-learning activity. In the blog, you mention any extra material relevant to the activity that you have researched on the net. These blogs are assessed in the following way: 1. Blogs are spot checked by your lecturer. 2. By the end of Week 6, students choose their best two blogs and submit them as an assignment (due Friday Week 6). Each blog should be in two sections: Section 1 lists the key ideas you have extracted from the prescribed e-learning activity. In Section 2 you apply those ideas to your own experience, to an organisation you know and to the topic(s) of this subject. The written report of your two best blogs needs to be 1½ spaced and has a 1,000 word limit.
HI6005 Discussion Board – Week 5
In your blog, you should address the following two sections:
1) Section 1: list the key ideas you have extracted from the prescribed e-learning activity.
2) Section 2: apply those ideas to your own experience, to an organisation you know and to the topic(s) of this subject.
Visit the following URLs, and use ‘Questions to consider’ to guide your thinking.
Activity 1: The Milgram Experiment
URL:
(1) Milgram Experiment – http://www.youtube.com/watch?v=BcvSNg0HZwk
(2) Milgram Experiment replicated in Australia (Psychology study by La Trobe University in the 1970s) – http://www.abc.net.au/7.30/content/2012/s3489852.htm

Questions to consider:
To what extent would you be capable of inflicting real pain (physical, mental and/or emotional) on another human being?

Activity 2: Solomon Asch and Group Conformity
URL:
(1) http://www.youtube.com/watch?v=NyDDyT1lDhA;
(2) http://www.youtube.com/watch?v=uuvGh_n3I_M
Questions to consider:
Does your own personal decision-making always reflect an objective process?
Does the desire to be accepted as a part of a group leave one susceptible to conforming to the group’s norms?
Identify and discuss situational factors that can enable a group to exert pressure strong enough to change a member’s attitude and behaviour.

Assessment Item: Written Assessment (2,500 words MAX, 30%)
Topic: International Financial Reporting Standards (IFRS)
Please go to the following article published on The Conversation: Brexit is done, now what about accounting?. Read the article and respond to the following questions.
1. Investigate and write a brief history of the IFRS (1,000 words, 10 marks).
2. Select any country and report on its current accounting regulatory framework and its progress towards standardizing on IFRS (1,500 words, 20 marks).
Assessment criteria
Your submission will be assessed as follows:
• Quality of your academic research and writing: 24 marks.
• Quality of your written English: 3 marks.
• Quality of your presentation: 3 marks.
Please note that Harvard is the required style of referencing. As postgraduate students you are expected to have a good knowledge of referencing. Failure to provide full and accurate referencing can lead to a marking penalty of up to 5 marks, or you may be reported for academic misconduct.

How to do Literature review…………
A literature review is an evaluative report of information found in the literature related to your selected area of study. The review should describe, summarise, evaluate and clarify this literature. It should give a theoretical base for the research and help you (the author) determine the nature of your research. Works which are irrelevant should be discarded and those which are peripheral should be looked at critically.
A literature review is more than the search for information, and goes beyond being a descriptive annotated bibliography. All works included in the review must be read, evaluated and analysed (which you would do for an annotated bibliography), but relationships between the literature must also be identified and articulated, in relation to your field of research.
-In writing the literature review, the purpose is to convey to the reader what knowledge and ideas have been established on a topic, and what their strengths and weaknesses are. The literature review must be defined by a guiding concept (eg. your research objective, the problem or issue you are discussing, or your argumentative thesis). It is not just a descriptive list of the material available, or a set of summaries.
http://www.writing.utoronto.ca/advice/specific-types-of-writing/literature-review

Assignment No.1 Q1. Using the article provided I the class what are major environmental issues facing future generations of Australians? What are the means by which Australia could tackle these issues? Is energy an important issue to tackle? (5%) Q2. Describe the steps one needs to follow to obtain approval for a project that requires EIA and approval in Sydney. Hint: Please follow the link in one of the workshop guideline. If you want to change some steps in the procedure what would you change? (5%) Q3. What are the pitfalls of EIA? Summarise the paper provided on desalination and others. (5%) Q4. Consider only one of the development activities given below and conduct environmental impact assessment. Your EIA should include all the steps taught in the class. Every step will be marked equally. You should show your progress in the class and the sketch/handwriting/half workouts within the class should be submitted to the instructor at the end of each workshop. (15 %) The report structure and referencing style will attract 5% of the mark. All referred materials should be cited. If you are working with another student it should be specified.

HA3032 AUDITING AND ASSURANCE
SERVICES
TRIMESTER 2, 2016
INDIVIDUAL ASSIGNMENT
Assessment Value: 20% Instructions:
1. This assignment is to be submitted in accordance with assessment policy stated in the Subject Outline and Student Handbook.
2. It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students can submit all assignments for plagiarism checking (self-check) on Blackboard before final submission in the subject. For further details, please refer to the
Subject Outline and Student Handbook
3. Maximum marks available: 20 marks.
4. Due date of submission: Week 7 Friday. Requires both soft copy
(SafeAssign) and hard copy to be submitted
HIH Insurance Limited:
Business risk and Inherent Risk Assessment, Legal Liability, Ethics
This Case is based on Chapters 1, 3-7
Company History
In 1968, Ray Williams and Michael Payne formed CE Health International. As a result of a merger in 1995 between CE Heath and the Swiss based insurer Winterthur Insurance Company, the company HIH Winterthur was established. In 1998 the name of the company was changed again, this time to HIH Insurance Limited. This last name change had been brought about by the withdrawal of Winterthur from the operations. Winterthur had become increasingly nervous about the operations of the company and consequently had sold its shares. HIH continued to expand its insurance ventures with the purchase of FAI Insurance, World Marine and General Insurance and Cotesworth, which had direct links with Lloyd’s Insurance. However, FAI had been purchased in 1998 at a premium from Rodney Adler (Non-Executive Director of HIH) and without either board consultation or the completion of a due diligence report. Accordingly, in September 2000, HIH was forced to write off its investment in FAI for $400 million.
The insurance arenas entered into by HIH included the high-risk areas of marine, aviation, natural disasters and film financing insurance, in addition to the highly competitive workers’ compensation insurance market in California. HIH experienced considerable losses due to its exposure to these high-risk areas. Such losses included:
• $100 million from film losses
• Considerable damages claims from the major hailstorm in Sydney (from the takeover of FAI)
• Large losses from the 1999 Florida typhoon
• Extensive workers’ compensation claims as a result of the industry deregulation in California. The Californian courts had altered the award scale for benefits, which resulted in a dramatic increase in the cost of claims to insurance companies such as HIH.
Board of Directors
Details regarding notable members of the Board of Directors of HIH and changes to the Board are outlined in the table below.
Name Position Resigned Comments
Ray Williams
(Founder CE
Health in 1968) Deputy Chairman and Chief
Executive Officer Dec, 2000
Randolf Wein
(replaced Ray
Williams) Deputy Chairman and Chief
Executive Officer
Geoffrey Cohen Chairman Former partner Arthur Andersen
Rodney Adler Director Feb 26, 2001 Sold FAI to HIH in 1998
Justin Gardener Director 12 Oct, 2000 Former partner Arthur
Andersen, and auditor of FAI in 1980s
Dominic Fedora Finance Director 12 Oct, 2000 Former partner Arthur Andersen
Background to the Company Failure
In September 1999, Rodney Adler wrote to the Chief Executive Officer, Ray Williams, criticising the direction of the company and raising concerns about the company’s financial position. More than a year later, on Tuesday, 27 February 2001, trading in HIH Insurance Limited shares was halted and ASIC commenced a formal investigation into market disclosure by HIH. Provisional liquidators were appointed to the company on March 15, after the company had flagged a provisional loss of $800 million. In May the assets of the company directors, Adler, Fedora and Williams were frozen, pending further investigation. On 21 May, the Prime Minister, Mr John Howard, announced a Royal Commission into the collapse. ASIC began its investigation into the accounting for reinsurance agreements between HIH and Hannover Re and Swiss Re, and between FAI and National Indemnity and General and Cologne Reinsurance Australasia. The investigation by ASIC has raised many questions as to the role of directors, senior management and auditors.
In the two years preceding the cessation of trading, HIH’s share price had fallen sharply. This was due to a combination of poor financial results and significant asset sales, which were intended to improve the balance sheet position, as well as fund insurance claims. It is interesting to note that during 2000 HIH had paid an amount of $1.7 million to the auditors for auditing services, together with $1.631 million for the provision of consulting and other services.
The difficulties experienced by HIH were due in part to its policy in regard to prudential margins. The premiums received by insurance companies are invested for long periods of time in anticipation of future claims, and companies (including HIH until 1997) traditionally maintain a prudential margin out of these funds. A prudential margin means that a proportion of funds received by the company is maintained as a buffer in the event of unpredictable claims, such as those arising out of natural disasters such as earthquakes or floods. Some companies have margins such that there is an 80–90 per cent chance of covering claims. HIH discontinued this practice in 1997, choosing instead to adopt a reinsurance process.
The Aftermath of the Collapse
In September 2001 the independent Royal Commission commenced investigations into the collapse of HIH. The results were published in April 2003. The Commissioner concluded that “the primary reason for the collapse of HIH was the failure to provide properly for future claims. This failure was essentially due to mismanagement and an inadequate response to pressures emerging in insurance markets internationally.”
The Commissioner also concluded that “the Australian Prudential Regulation
Authority (APRA) did not cause the collapse of HIH.” However, new legislation for general insurers was enacted in September 2001 and new prudential standards were issued in February 2002 (applicable from 1 July 2002).
In addition to the Royal Commission, was the preparation of the Ramsay Report whose purpose was to review existing requirements for the independence of auditors and to make appropriate recommendations for changes to those requirements. The Ramsay Report was released in September 2002, prior to the findings of the Royal Commission.
The Corporate Law and Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (CLERP 9 ACT) was passed in June 2004. The recommendations of the Ramsay Report and the Royal Commission are generally consistent with the CLERP 9 proposals with respect to audit reform. (See Text Pages 105-109)
For Arthur Andersen the situation deteriorated with the subsequent collapse of Enron in January 2002. In June the firm was found guilty of obstructing justice for the destruction of work papers. In May 2003 Andersen Australia was integrated into the partners and staff of Ernst and Young.
The result has been a major review of the auditing profession.
Appendix:
Australian Securities and Investments Commission (ASIC)
Media and information releases
05-94 Ray Williams sentenced to four-and-a-half years’ jail
Friday 15 April 2005
Mr Jeffrey Lucy, Chairman of the Australian Securities and Investments Commission (ASIC), today announced that Mr Ray Williams, the former Chief Executive Officer of HIH Insurance Limited (HIH), has been sentenced to four-and-a-half years’ jail with a non-parole period of two years and nine months.
Mr Williams was today convicted and sentenced on three criminal charges arising from his management of the HIH group of companies in the three-year period 1998 to 2000.
‘ASIC welcomes the strong message that today’s sentencing sends to corporate Australia’, Mr Lucy said.
‘ASIC, the courts and the community will not tolerate company directors who do not act honestly and in the best interests of shareholders’, he said.
Mr Williams was sentenced in relation to offences concerning three substantial transactions, which significantly distorted the true financial position of HIH. These matters involved hundreds of millions of dollars and Mr Williams’ criminal conduct occurred over an extensive period.
Mr William’s sentencing today on the three criminal charges follows ASIC’s successful civil penalty proceedings (commenced in 2001) that resulted in him being: • banned from acting as a director of any company for 10 years
• ordered to pay compensation jointly with Mr Rodney Adler and Adler Corporation Pty Limited of approximately $7 million, and • ordered to pay a pecuniary penalty of $250,000.
‘Today’s sentencing brings to a close ASIC’s proceedings against Mr Williams concerning the collapse of HIH’, Mr Lucy said.
ASIC’s investigation into the matters surrounding the collapse of the HIH Insurance group of companies is continuing.
Background
Mr Williams was sentenced after pleading guilty on 15 December 2004 to three criminal charges:
• that he was reckless and failed to properly exercise his powers and discharge his duties for a proper purpose as a director of HIH Insurance Limited when, on 19 October 2000, he signed a letter that was misleading
• that he authorised the issue of a prospectus by HIH on 26 October 1998 that contained a material omission
• that he made or authorised a statement in the 1998-99 Annual Report, which he knew to be misleading, that overstated the operating profit before abnormal items and income tax by $92.4 million.
ASIC’s HIH investigation has already led to criminal prosecutions of 9 former senior executives, including directors, of FAI, HIH and associated entities on 31 Corporations and Crimes Act charges. These criminal prosecutions include: • On 23 December 2003, Mr William Howard, a former General Manager of HIH Insurance Limited, was sentenced to three years imprisonment, fully suspended on the basis of on-going assistance to the HIH investigation. Mr Howard had pleaded guilty to two counts of criminal misconduct, namely that he dishonestly received from Mr Brad Cooper approximately $124,000 in return for facilitating payments by HIH directly or indirectly in favour of Mr Cooper. Mr Howard also admitted facilitating a payment of $737,000 to a company associated with Mr Cooper knowing that the payment obligation had already been discharged.
• On 22 October 2004, Mr Bradley Cooper was committed for trial on six charges of corruptly giving a cash benefit to influence an agent of HIH Insurance Limited, namely Mr Howard, and seven charges of publishing a false or misleading statement with intent to obtain financial advantage. The trial is set down to commence on 1 August 2005.
• On 20 April 2004, Mr Charles Abbott, the former Deputy Chairman of HIH Insurance Limited, was charged with dishonestly using his position as a company director. The committal hearing is set down to commence on 30 May 2005.
• On 19 July 2004, Mr Timothy Maxwell Mainprize was committed for trial on charges of failing to act honestly in the exercise of his powers and discharge of
his duties as an officer of FAI General Insurance Company Limited. He was also committed on one count of providing false and misleading information.
His trial is set down to commence on 5 September 2005.
• On 19 July 2004, Mr Daniel Wilkie was committed for trial on charges of failing to act honestly in the exercise of his powers and discharge of his duties as an officer of FAI General Insurance Company Limited. He was also committed on one count of providing false and misleading information. His trial is set down to commence on 5 September 2005.
• On 19 July 2004, Mr Stephen Burroughs was committed for trial on charges of failing to act honestly in the exercise of his powers and discharge of his duties as an officer of FAI General Insurance Company Limited.
• On 16 February 2005, Mr Rodney Adler pleaded guilty to four charges, two of disseminating false information that was likely to induce people to buy HIH shares, one of making and publishing false statements and one of being intentionally dishonest and failing to discharge his duties in good faith. Mr Adler was sentenced on 14 April 2005 to four-and-half years’ jail with a nonparole period of two-and-a-half years.
• On 24 March 2005 Mr Terry Cassidy pleaded guilty to two charges of recklessly making false statements and one charge of recklessly failing to discharge his duties as a director for a proper purpose. There will be a sentencing hearing commencing on 19 April 2005.

Question 1 —Business Risk and Inherent Risk Assessments
-It is difficult for an insurance company to go broke in the space of a year, let alone a few months- Sydney Morning Herald, May 19–20, 2001.
Required:
a) How would you assess the business risk of HIH Insurance Limited?
b) List several inherent risk factors effecting HIH at the financial report level and whether they would have contributed to an increase or decrease in the inherent risk assessment.
Question 2— Legal Liability
Sydney solicitor Bruce Dennis will be coordinating a class action for some 600 HIH shareholders against the auditors — Andersens (as the firm is now known). In addition, HIH’s liquidator, Tony McGrath of KPMG Peat Marwick is also likely to seek to recover funds for HIH creditors.
Required:
a) Discuss the facts and findings of relevant court cases that Andersens should refer to in determining the likelihood of the partnership being held liable to: 1) clients
2) creditors.
b) What conditions need to exist for a negligence action to be upheld?
Question 3 — Ethics
The HIH board of directors includes three former partners of the audit firm Arthur Andersen. In the past decade, Andersens has earned more than $8 million from auditing HIH books and $7 million for other services.
Required:
a) Why would HIH have wanted to hire prior members of its external audit team?
b) What are the advantages of having the same firm provide both the auditing and consulting services?
c) Indicate whether these circumstances represent a violation of ethical standards and give reasons for your answer.
d) Outline the primary recommendations for audit reform proposed by the Ramsay Report and CLERP 9. What impacts do you feel these changes will have on the practice of auditing?

Legal Studies LAW00720
Session 2 2016
ASSIGNMENT 1
Weighting: 25%
Word length: 2500 words
If the word limit is exceeded marks may be deducted where the excess is caused by irrelevant material.
Question 1 (13 marks)
Connor urgently needed cash. So he decided to sell his car by parking it outside his house with a notice on the windscreen stating: “For sale. Excellent condition-one owner. $26,000 or nearest offer. Please call here at my home number 48 or phone 100 333 only”.
On Monday at 9am Dolly saw the car but decided not to stop as she was late for work. She phoned from work and told Connor that she would give him $23,000 for his car. Connor said he would consider it.
Eileen saw the car and called at number 48 on Monday at 11am. However, the only person there was Connor’s daughter, Hetti. Eileen wrote a note saying: “Monday 11.05 am. Please keep the car for me. Here is my cheque for $26,000—Eileen”. Hetti left the note on Connor’s desk in his study.
On Monday afternoon Connor decided to sell the car to Dolly for $23,000. He posted a letter at 2.30pm that day to Dolly’s business address stating: “I agree to sell you my car on your terms”. This letter was received by Dolly on Wednesday at 10am.
At 4.30pm on Monday Connor read Eileen’s note. He immediately phoned Dolly’s business address and left a message on her recorded answering service:” Ignore my letter that you will receive –the deal for my car is off”. Dolly was away on business and listened to the recorded message only on Wednesday evening at 8pm.
At 2.15pm on Monday Fiona saw the notice on the car and hurriedly posted a letter stating that she would buy the car for the price of $26,000. She sent a cheque with the letter and posted the letter just in time for the 3.30pm postal collection. Unfortunately, as Fiona failed to address the letter correctly it arrived only on Friday.
Advise:
a. Connor
b. Dolly
c. Eileen, and
d. Fiona
of their legal rights and obligations in relation to the above matters.
You are required to support your answer by reference to relevant legal authority.
Question 2 (12 marks)
Dan took his dinner suit and his wife’s silk dress to the Toff Dry Cleaners, a firm his family used whenever they had dry cleaning to be done.
He was handed a docket and as usual he placed it in his wallet without reading it.
When Dan called to collect the clothing he was told that his dinner suit was missing and his wife’s silk dress was badly stained. No explanation was given about the stained dress. However, one of the assistants recalled handing the dinner suit to a customer who had apparently lost his docket but was able to identify the dinner suit when allowed to sort through the rack of dry cleaned clothing awaiting collection by customers.
Dan demanded compensation but the owner of Toff Dry Cleaners referred Dan to a clause on the docket which read: “We will not be liable for any loss or damage to clothing left for cleaning”. The owner also pointed to a sign at the back of the shop which had been displayed there for some time. The sign said: “We take all care in the dry cleaning of our customers’ clothing but we regret we cannot take any responsibility for loss or damage however caused”.
Dan protested that he had never read the sign or the docket.
1. Advise Dan whether he is entitled to compensation from Toff Dry Cleaners. (7 marks)
2. Would it make any difference if Dan had noticed the clause on the docket and the assistant had said: “That excludes liability for damage to buttons and zippers” (2 marks)
3. ASSUME that Dan is entitled to compensation for the loss of his dinner suit and the stained silk dress. He now tells you that because of what has happened his wife has suffered emotional distress because the dress was a family heirloom. He also tells you that he and his wife had to hire, at considerable expense, a dinner suit and a dress for a formal occasion because of the loss and damage. (3 marks).
You are required to support your answer by reference to relevant legal authority.

HLSC122 Inquiry in health care Assessment Task 2 – SEARCHING for evidence
Assessment Format
This 800 word assignment is to be written and presented as an essay. Students are directed to the ACU
Study Guide: Skills for Success to identify components of an essay (https://handbook.acu.edu.au/43380) Headings are permitted for this task and students are encouraged to use the following: introduction, search terms, sources of information, search process (including refinement of search), best evidence (relevance and credibility), conclusion, and references. Students should use APA style to cite all references within the body of their essay and in the references page. There is a chapter on the APA style in the text ACU Study Guide: Skills for Success.
Students are directed to use the table to show their search and refinement of the search, located in the text by Richardson-Tench, Taylor, Kermode and Roberts (2016, p. 47) within the body of the essay. This table should be labelled as per APA format guidelines, by placing a title for the table above where it is inserted into the body of the essay (Table 1. Search Process and Refinement).
Students are instructed to refer to the HLSC122 Inquiry in health care unit outline (pp. 14-15) and the marking rubric (pp. 16-17), as well as this guide when completing this assessment task.
Please select any one of the following scenarios, its accompanying PICO question and evidence as a basis for your assignment.
Scenario One
Alois, is a 23 year old primary school teacher. Alois is a keen football player and has a sustained suspected mid-shaft femoral fracture on the football field. You are considering whether a femoral traction splint is necessary to use in the management of Alois for transport to the local emergency department (ED).
Answerable question
In adults with a fractured femur is a femoral traction splint compared to no traction splint the most appropriate management of a patient requiring ambulance transfer to the ED.
Evidence
Queensland Ambulance Service. (2016). Clinical Practice Procedures – Trauma/Femoral Traction Splint. Retrieved from
https://www.ambulance.qld.gov.au/%5Cdocs%5Cclinical%5Ccpp%5CCPP_Femoral%20traction%20sp lint.pdf
Scenario Two
Farah returned home from a hospital two days after giving birth to a baby boy, Rami. Rami, is now 2 weeks old and is a happy and healthy baby who is feeding well. Farah is receiving post-natal care from her general practitioner who talked to her at her last visit about immunization for Rami. Farah is aware that there is quite a lot of community debate about whether to immunize or not. Farah decides she needs to know more about the risks of immunization before she makes a final decision.
Answerable question
In infants, how does being immunized against pertussis, compared with not being immunized, effect morbidity and mortality?
Evidence
Winter, K., Zipprich, J., Harriman, K., Murray, E. L., Gornbein, J., Hammer, S. J., Yeganeh, N., Adachi, K., &
Cherry, J. D. (2015). Risk factors associated with infant deaths from pertussis: a case-control study. Clinical Infectious Diseases, 61(7), 1099– 1106. doi: 10.1093/cid/civ472. Retrieved from http://cid.oxfordjournals.org/content/61/7/1099
Scenario Three
Yani is a 31 year old arts student who suffers from recurrent urinary tract infections (UTI). Usually Yani is prescribed a course of oral antibiotics for the treatment and prevention of her UTI. Yani has been reading on the internet about cranberry juice being used to prevent urinary tract infections and is now considering whether or not to include cranberry juice in her diet on a regular basis.
Answerable question
In adult females who suffer frequent urinary tract infections is cranberry juice compared to antibiotics more effective in preventing urinary tract infection?
Evidence:
Jepson, R. G., Williams, G., & Craig, J. C. (2012). Cranberries for preventing urinary tract infections.
Cochrane Database of Systematic Reviews, Issue 10. Art. No.: CD001321. doi:
10.1002/14651858.CD001321.pub5. Retrieved from
http://onlinelibrary.wiley.com/doi/10.1002/14651858.CD001321.pub5/full

For your Assignment 1 (Individual)
Review of e-Learning materials
Word limit: 1,000 words (±10%)
Marks: 20
Due Date: 5 pm Friday, Week 6
(Soft copy to be uploaded on Blackboard through ‘Assignments and due dates’ menu AND hard copy along with a FULL safeassign report need to be submitted)
For weeks 3, 4 and 5, e-Learning materials are uploaded on Blackboard (see ‘E-learning Activities’ menu for these weekly activities) for review and application.
In Week 6, students should choose 2 out of these 3 weekly materials and submit their response in a single report format to their Instructor.
For each material, prepare two paragraphs:
Paragraph 1: the key ideas from the materials – not a summary – you must select the key ideas (most important) and talk about them.
Paragraph 2: identify an organisation which would benefit from the application of these ideas and explain how the ideas should be applied.
Students should consult the marking rubric (see below) to see exactly what is required and how your assignment will be marked.
Failure to participate in this assessment will automatically lead to a fail mark in this subject.
You may enrich this assignment with ideas from other materials such as journal articles if you wish. This additional research will be necessary to obtain the best marks.
All ideas in the report must be referenced using Harvard Referencing (in-text citations and full references at the back).

Assignment 1
Overview
You are to create an ER diagram, and a relational schema for a small business. You need to provide a discussion of normalisation including the normal form that each entity is in, a list of relationships with all table names, primary and foreign keys, and attributes indicating their type and purpose.
Timelines and Expectations
Percentage Value of Task: 20%
Due: 5pm Friday the 29 august, 2016 (week 7)
Minimum time expectation: 12 hours
Learning Outcomes Assessed
The following course learning outcomes are assessed by completing this assessment:
• K4. design a relational database for a provided scenario utilising tools and techniques including ER diagrams, relation models and normalisation
• K5. describe relational algebra and its relationship to Structured Query Language (SQL);
• A1. design and implement a relational database using a database management system;
Project Specification
You have been commissioned to create a database for Flying High travel services (FHTS). FHTS is a new and specialised travel agency who cater for Australian companies with high travel needs. Their market niche is in low cost business travel packages by airlines. They keep their prices low by dealing directly with the airlines, who provide combined cheap flights and accommodation.
When a FHTS customer wishes to book business flights with accommodation, it is always done by the respective employees of that Australian company, who book online. This model is used to reduce administration costs.
When a booking is made, a FHTS staff member sources flights by airlines that contain the dates and destinations specified by the customers. Accommodation will always be included automatically in the final destination, this is provided by the airline. It may not always be the same accommodation, but is always of high quality to satisfy the customer’s comfort.
The following business rules and information gathered about the current business activities will allow you to derive entities. Your submission is not expected to have many to many relationships left unresolved. You may add entities or attributes as you see fit. Assumptions can be made to include further entities and their relationships, but referential integrity and normalisation processes must be adhered to. Reasons should be given for any relation that is not maintained in 3NF.
• A company (a business client of FHTS) is referenced by a unique company number, it has a company name, phone, fax, and email contact.
• A customer of FHTS is an employee of a company who is requiring the business travel services of FHTS. Each customer can only belong to one company. A customer will have a unique customer ID, first name, last name, mobile phone number, address, post code and email address. These details are needed in case travel arrangements change and they need to be notified.
• A customer may also be a VIP of FHTS. The level of the VIP status is dependent on the number of years and the amount of money that the customer has spent with FHTS. There are three levels of VIP status, these include Gold, Silver and Bronze. A customer VIP status will give a discount to the customer booking.
• A customer can also be a frequent flyer. As a frequent flyer, a customer may receive a discount on their flights. All airlines that FHTS deal with, recognise their customer’s frequent flyer status. The amount of a frequent flyer discount is only dependent on the amount of frequent flyer points they have accumulated.
• Also a frequent flyer will accumulate more points based on the number flying kilometres they accumulate. The number of kilometres travelled by a flight needs to be recorded.
• A customer can make many travel bookings with FHTS, but only one customer is allowed to be on a booking. FHTS records the date of a travel booking.
• There are many staff working at FHTS who take many bookings from the customers. However, only one staff member is allocated to each booking.
• A number of staff members are supervisors who supervise one or more other staff members. However, each staff member is supervised by only one supervisor.
• A staff member needs a unique ID, first name, last name, phone number, date of birth, start date, tax file number, home address, email address and a Supervisor ID.
• A booking also needs an attribute to state if there has been supervisor intervention for a respective booking. “Yes” or “No” is all that is required.
• A booking may contain one or more flights, by one or more airlines. Each flight has only one location departure and destination.
• A flight details include a unique ID, flight number, departure location ID and location name, departure date and time, destination location ID and location name, destination date and time.
• Each flight has cabin class fares. Cabin class fares are directly associated with the cabin classes. The cabin classes are first, business and economy. A customer may have different class fares for each booking i.e. for different flights, but only one class fare for each flight.
• A cabin class fare is set by each Airline. As FHTS deals with the Airlines directly, all class fares remain fixed across all Airlines. However the overall flight fare is determined by the cabin class fare and an additional flight fee charge. FHTS stores the flight fees.
• No flights will have stop overs, all flights will have final end locations (destinations). A location will have one or many flights that can be either departure or destination flights.
• A location may have one or many accommodation sites. However, a customer will only be allocated one accommodation site at their travel location destination.
• A location will need at least, a unique ID, name and the number of days for the stay.
• Information regarding an accommodation site is kept including, unique ID, name, address details, email address, date of arrival and date of departure.
Submission
Your submission should include:
• An ER Diagram with all entity names, attribute names, primary and foreign keys, relationships, cardinality and participation indicated. All many to many relationships should be resolved.
• A discussion of normalisation including the normal form that each entity is in and why that is optimal. Also a discussion of how normalisation was achieved for that entity.
• A list of relationships with all table names, attributes, primary and foreign keys indicated as per the conventions given in the lecture slides (ie entity/table names in capitals, attributes as proper nouns, primary key underlined and foreign keys in italics.)
• A database schema indicating the type and purpose of all attributes.
The assignment is to be submitted via the Assignment 1 submission box in Moodle. This is to be found in the Assessments section of the course Moodle shell.

Marking Criteria/Rubric
Assessment Criteria and Marking Overview Tasks Marks
1. Presentation
• Cover page indicating student name and number and tutor name. 2
• Page numbers included in report 2
• Index giving page numbers of various sections 2
• Overall presentation of the report 2
• Full APA referencing of all materials used and full disclosure of assistance from all sources including tutors and other students. 2 10
2. E-R diagram
• Completeness of diagram 12
• Correct notation and convention used 8
• All assumptions clearly noted 8
• Primary and foreign keys 10
• Resolution of many to many relationships 12 50
3. Normalization
• All entities and relationship in appropriate normal form 10
• Discussion of normalisation for all entities and relationships 5
• Appropriate interpretation of each normal form, arguments for leaving the schema in the normal form you consider optimal. 5 20
4. Conversion of E-R diagram to relational schema
• Correct standards, conventions and notation used 2
• Primary keys used 2
• Foreign keys correctly identified including parent entity 6
• Schema is a correct translation of the E-R diagram submitted with appropriate tables, columns, primary keys, and foreign keys. 6
• Types and restrictions on attributes given 4 20
Total 100

Is this should be done in 2 parts?
Material on Research Methods will be presented in class from week 4 to 6.
Initial Research Proposal due at the end of Week 6
Here are some questions to help you develop your business research proposal:
PROBLEM STATEMENT:
What exactly do I want to find out?
What is a researchable problem?
THEORY, ASSUMPTIONS, BACKGROUND
LITERATURE:
What does the relevant literature in the field indicate about this problem?
VARIABLES AND HYPOTHESES:
.0.LTA, A, a 19:40
Statistics And Business Research Methods:
The initial research proposal will consist of the following SIX (6) items:
1. Identify a business research topic
2. Define the research questions for the identified problem or opportunity
3. Select the appropriate research methodologies and techniques to use for the research project
4. Describe the research process
5. Describe data collection and analysis methods
6. Describe expected research outcomes
Material on Research Methods will be presented in class from week 4 to 6.
Initial Research Proposal due at the end of Week 6
Here are some questions to help you develop your business research proposal:
PROBLEM STATEMENT:
What exactly do I want to find out?
What is a researchable problem?
THEORY, ASSUMPTIONS, BACKGROUND LITERATURE:
What does the relevant literature in the field indicate about this problem?
VARIABLES AND HYPOTHESES:
What will I take as given in the environment i.e. what is the starting point?
Which are the independent and which are the dependent variables?
OPERATIONAL DEFINITIONS AND MEASUREMENT
Does the problem need scoping/simplifying to make it achievable?
What and how will the variables be measured? What degree of error in the findings is tolerable?

HA3042 TAXATION LAW
TRIMESTER 2, 2015
INDIVIDUAL ASSIGNMENT 1
Assessment Value: 20%
Instructions:
• This assignment is to be submitted in accordance with assessment policy stated in the Subject Outline and Student Handbook.
• It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, please refer to the Subject Outline and Student Handbook.
• Answer all questions.
• Maximum marks available: 20 marks.
• Due date of submission: Week 4 (Melbourne); Week 6 (Sydney and Brisbane).
Question 1 (5 Marks)
Hilary is a well-known mountain climber. The Daily Terror newspaper offers her $10,000 for her life story, if she will write it. Without the assistance of a ghost writer, she writes a story and assigns all her right, title and interest in the copyright for $10,000 to the Daily Terror. The story is published and she is paid. She has never written a story before. She also sells the manuscript to the Mitchell Library for $5,000 and several photographs that she took while mountain climbing for which she receives $2,000.
Requirement:
Discuss whether or not the three payments are income from personal exertion. Would your answer differ if she wrote the story for her own satisfaction and only decided to sell it later?
Question 2 (5 marks)
Your client is a parent who lent $40,000 to her son to provide a short-term housing loan. The agreement is that the son will repay $50,000 at the end of five years.
Reconsider this question in light of the following facts. The loan was made to the son without any formal agreement and without any security provided for the sum lent. In addition, the client (the mother) has informed you that she told her son that he need not pay interest. However, the son repaid the full amount after two years and included in his payment an additional amount which was equal to 5% pa on the amount borrowed. Only one cheque was presented for the total amount.
Requirement:
Discuss the effect on the assessable income of the parent.
Question 3 (10 Marks)
Scott is an accountant who purchased a vacant block of land in Brisbane on 1 October 1980. On 1 September 1986, Scott built a house on the land. At the time, the land was valued at $90,000 and the cost of construction was $60,000. The property has been rented out since construction was completed. On 1 March of the current tax year, Scott sold the property at auction for $800,000.
Requirement:
a) Based on the information above, determine Scott’s net capital gain or net capital loss for the year ended 30 June of the current tax year.
b) How would your answer to (a) differ if Scott sold the property to his daughter for $200,000?
c) How would your answer to (a) differ if the owner of the property was a company instead of an individual?