The one highlighted in yellow is how the essay should be written and the one in green is the topic I have chosen.
You are to record a video or auto-timed narrated PowerPoint (7–10 minutes) that is a cohesive and critical argument giving equal consideration to both sides of ONE (1) of the following questions:
Should the date of 26 January as Australia Day be changed?
Is there room for Indigenous culture in modern Australian society?
Your presentation needs to include the following:
Identification of the question you are considering
the affirmative (yes) argument
the negative (no) argument
What is the key challenge in addressing this issue?
Note: see Submission details overview for instructions if you are not sure how to submit an assignment video.
Research and referencing
Research is required for this assignment. Referencing will be in APA 7th edition style (APA 7). Select the icon for some helpful resources, these can be found on 0.4 Assignments and support.
You are required to submit a balanced essay of approximately 1500 words, based on ONE (1) of the following topics:
Topic 1: Colonialism remains the dominant social paradigm in Australian society today, where other cultures (especially Indigenous cultures) remain on the periphery of the ‘mainstream’. Discuss this statement, using examples from contemporary society. ( please i want you to write topic 1).
Topic 2: The issue of the ‘Stolen Generation’ is controversial in contemporary Australian society. Discuss the history of this issue, including the role of colonialism, and whether these factors are still current.
Your essay should be researched and present a balanced argument:
you should present and discuss both sides of the argument before stating your own clear opinion on the topic, which will form the basis of your conclusion
in addition to undertaking scholarly research using academic resources such as journals, further research should include newspapers, magazines, and other current media for relevant material.
The essay should also be presented in essay style and include full APA 7th edition style referencing.
Helpful tips:
Begin planning your essay early. You only have 1500 words, which is not much once you begin writing.
Read the instructions and assignment questions carefully – it can be helpful to underline or list the key points.
Make sure you know how to submit your assignment and when it is due – see Submission details overview.
Read the Assignment criteria carefully – this can be used to check you have covered everything as you plan, write and review your assignment.
Supporting resources
The following resources will assist you with completing this assignment:
Journals
Listed here are some of the journals where you will find research articles relevant to the unit. These journals may also contain research articles that are relevant for your chosen topic. This list is not extensive, so it is encouraged that you also search more widely on library databases.
Aboriginal History.
The Australian Journal of Indigenous Education.
Journal of Australian Indigenous Studies.
Journal of Australian Studies.
Settler Colonial Studies History Australia.
Australian Historical Studies Australian Feminist Studies.
Referencing will be in APA 7th edition style (APA 7).
Please answer one of the following questions, utilizing at least eight sources (at least six of which must be academic sources).
Remember, you should seek to apply relevant key concepts and the theories you have learned from the unit within your essay.
Important: Your essay topic cannot use the same area of focus as your assignment 2: academic writing skills exercise. Keep this in mind when making your choice from the options below.
Word limit: 1500
Option 1:
Identify an area of contemporary Australian life in which racism is evident (for example, an ‘area of contemporary Australian life’ could refer to media, health, immigration/asylum seeker policy or cyber-racism).
Explain how racism manifests in this area and discuss its significance.
Option 2:
To what extent is feminism supported and/or criticised in Australian contemporary society, and what do you think might explain this?
Option 3:
Does life in Australia currently offer its citizens the opportunity to have ‘a fair go’? identify and focus upon between one and three examples specific to Australia ( for example, wage disparity, housing affordability, class consciousness) to illustrate your answer.
Please ensure that your answer is framed as an academic eassy, including:
1. An introduction: The context, argument, and a brief list of the main point you shall discuss.
2. The main body: clearly themed paragraphs that cover the main points you listed in the introduction to support your argument.
These points can be supported by your eight academic sources.
3. A conclusion: summarize and show how your argument was consolidated in light of your discussion.
1. Student and trainer details Comment by Trinity Institute Australia: Please remove any/all sections that are a double-up of information on Moodle or things they have to sign in Moodle. This includes the last few pages, too.
Student details
Full name:
Student ID:
Contact number:
Email address:
Trainer details
Full name:
2. Unit of competency
Unit of competency
Code:
CPCCCA3007
Name:
Construct pitched roofs
3. Assessment Submission Method
☐ By hand to trainer/assessor ☐ By email to trainer/assessor ☒ Online submission via Learning Management System (LMS) ☐ Any other method _________________________________________________ (Please describe here)
4. Student declaration
1. I have read and understood the information in the Unit Requirements prior to commencing this Student Pack
2. I certify that the work submitted for this assessment pack is my own. I have clearly referenced any sources used in my submission. I understand that a false declaration is a form of malpractice;
3. I have kept a copy of this Student Pack and all relevant notes, attachments, and reference material that I used in the production of this Student Pack;
4. For the purposes of assessment, I give the trainer/assessor permission to:
a. Reproduce this assessment and provide a copy to another member of staff; and
b. Take steps to authenticate the assessment, including communicating a copy of this assessment to a plagiarism checking service (which may retain a copy of the assessment on its database for future plagiarism checking).
The student must be assessed as satisfactory in each of the following assessment methods in order to demonstrate competence in a variety of ways.
Evidence number/ Task number
Assessment method/ Type of evidence/ Task name
Sufficient evidence recorded/Outcome
Assessment task 1
Knowledge Test (KT)
S / NS (First Attempt) S / NS (Second Attempt)
Assessment task 2
Skills Test (ST)
S / NS (First Attempt) S / NS (Second Attempt)
6. Unit Requirements
You, the student, must read and understand all of the information in the Unit Requirements before completing the Student Pack. If you have any questions regarding the information, see your trainer/assessor for further information and clarification.
Assessment method-based instructions and guidelines: Knowledge Test
Instructions provided to the student:
Assessment task description:
· This is the first (1) assessment task you must successfully complete to be deemed competent in this unit of competency. · The Knowledge Test is comprised of seventeen (17) written questions · You must respond to all questions and submit them to your Trainer/Assessor. · You must answer all questions to the required level, e.g. provide an answer within the required word limit, to be deemed satisfactory in this task
Applicable conditions:
· All knowledge tests are untimed and are conducted as open book assessment (this means you can refer to your textbook during the test). · You must read and respond to all questions. · You may handwrite/use a computer to answer the questions. · You must complete the task independently. · No marks or grades are allocated for this assessment task. The outcome of the task will be Satisfactory or Not Satisfactory. · As you complete this assessment task, you are predominately demonstrating your written skills and knowledge to your trainer/assessor.
Task instructions
· This is an individual assessment. · To ensure your responses are satisfactory, consult a range of learning resources and other information such as handouts, textbooks, learner resources etc. · To be assessed as Satisfactory in this assessment task, all questions must be answered correctly.
Assessment Task 1: Knowledge Test
Provide your response to each question in the box below.
Q1:
Answer the following questions: 1.1. Name the Australian Standard that provides the specifications regarding framing members’ section sizes and stress grades. 1.2. What are the fundamental criteria for adhering to the National Construction Code (NCC)? 1.3. According to the National Construction Code (NCC), what are the requirements for compliance and conformance? 1.4. What guidance is included in Australian Standards 1684? 1.5. What are the four (4) sections of AS 1684? 1.6. List any five (5) pieces of information you need to know in order to design a residential timber frame in line with the Australian building standard AS1684.
Satisfactory response
Yes
No
Q2:
Answer the following questions: 2.1. Prepare a list of five (5) quality checks you would conduct on the pitched roofs to ensure that they meet the quality requirements. 2.2. List any three (3) documents that specify the quality requirements to be met during the construction of pitched roofs.
Satisfactory response
Yes
No
Q3:
Answer the following questions: 3.1. Prepare a list of any five (5) Australian standards applicable working at heights during the construction of pitched roofs. 3.2. List the five (5) necessary safety requirements everyone must be aware of while working at heights while constructing pitched roofs.
Satisfactory response
Yes
No
Q4:
Answer the following questions: 4.1. What are creeper rafters? 4.2. What are the two (2) basic pitched roof construction techniques?
Satisfactory response
Yes
No
Q5:
Answer the following questions: 5.1. List any five (5) drawings that make up a set of building plans. 5.2. Explain the purpose of these two (2) types of drawings: Roof plan Section drawings 5.3. What are construction specifications? 5.4. Identify the symbols given in the table below that are used in roof construction. Symbol Description 5.5. Briefly describe the following technical terms used in the roof construction plan. Barge Board Flaunching Barge Board Collar Valley
Satisfactory response
Yes
No
Q6:
Answer the following questions: 6.1. Document the correct name and two (2) uses of the pictured tools and equipment used to construct ceiling frames given in column 1 of the table. Tool Tool Name Uses (Any Two) 6.2. Briefly describe the types, characteristics and uses of the following plant and equipment: Pneumatic compressor Portable Electric Circular Saw 6.3. Briefly describe the purpose and uses of the following types of nail guns: Framing nail gun Finish nail guns 6.4. What is the limitation of nail guns? Write your answer in a single sentence.
Satisfactory response
Yes
No
Q7:
Answer the following questions: 7.1. List and describe the steps to set out and construct a ceiling frame for the hip roof. 7.2. Briefly describe the processes for calculating roof area. 7.3. What steps should you take to determine the amount of material needed to build a roof frame? 7.4. Based on the dimensions and material specifications of the hip roof given below, calculate the quantities of the following: Sheets Tiles Dimensions: Length: 1800mm Width: 1200mm Material specifications: Metal sheets Sheet size: 760 mm (plus overlap) x 3,600 mm (standard sheet) Tiles per square metre: 12 7.5. What are the formulas to calculate: Length of the rafter? Roof pitch? 7.6. Assume that the run length (horizontal distance between the roof ridge and the wall of the building) is 6m, and the rise of your roof is 1.5m. Based on these assumptions, calculate the following: Rafter length Roof pitch as the proportion of rise and run Roof pitch in the form of x:12
Satisfactory response
Yes
No
Q8:
Answer the following questions: 8.1. List four (4) basic types of material required to construct the roof frames. 8.2. Describe the steps you would follow to calculate the following materials: Rafters Collar ties
Satisfactory response
Yes
No
Q9:
Answer the following questions: 9.1. What three aspects of the roof must be considered when setting out a roof? 9.2. How can you set out and determine roof bevels? 9.3. How can you set out the roof section and determine the length of the common rafter? 9.4. Briefly describe the steps to set out roof frames.
Satisfactory response
Yes
No
Q10:
Answer the following questions: 10.1. Briefly describe the structural properties and uses of the following types of timber: Cedar Pine Walnut 10.2. Discuss the structural features of different types of engineered timbers given in column 1 of the table. Timber type Structural properties Glulam (Glued Laminated Timber) Laminated Veneer Lumber (LVL) 10.3. What are the eight (8) properties of structural steel?
Satisfactory response
Yes
No
Q11:
Name the characteristics and briefly list the construction techniques of pitched roof types given in column 1 of the table. Roof type Characteristics (15-40 words each) Construction techniques (20-60 words) Hip and Valley Broken Hip And Valley Gable roof Skillion Struts
Satisfactory response
Yes
No
Q12:
What are the five (5) bevels needed for all roof members?
Satisfactory response
Yes
No
Q13:
How should timber be stored and what needs to be considered?
Satisfactory response
Yes
No
Q14:
Answer the following: 14.1. What are the NCC fire performance requirements for wall and ceiling linings? Write your answer in a single sentence. 14.2. What are the different types of non-combustible materials as per the housing provisions? Prepare a list of any five (5).
Satisfactory response
Yes
No
Q15:
Answer the following questions: 15.1 What is the purpose of ridge boards? 15.2. How should you cut the rafters? Write your answer in 30-50 words. 15.3. How should you fix the valley gutters to the valley boards?
Satisfactory response
Yes
No
Q16:
Answer the following questions: 16.1. Where are collar ties installed? 16.2. What are under purlins? How are they spaced? 16.3. Explain the purpose of roof struts in a single sentence.
Satisfactory response
Yes
No
Q17:
What are creeper rafters?
Satisfactory response
Yes
No
Assessment Results Sheet Outcome First attempt: Outcome (make sure to tick the correct checkbox): Satisfactory (S) ☐ or Not Satisfactory (NS) ☐ Date: _______(day)/ _______(month)/ _______(year) Feedback: Second attempt: Outcome (please make sure to tick the correct checkbox): Satisfactory (S) ☐ or Not Satisfactory (NS) ☐ Date: _______(day)/ _______(month)/ _______(year) Feedback: Student Declaration I declare that the answers I have provided are my own work. Where I have accessed information from other sources, I have provided references and/or links to my sources. I have kept a copy of all relevant notes and reference material that I used as part of my submission. I have provided references for all sources where the information is not my own. I understand the consequences of falsifying documentation and plagiarism. I understand how the assessment is structured. I accept that the work I submit may be subject to verification to establish that it is my own. I understand that if I disagree with the assessment outcome, I can appeal the assessment process, and either re-submit additional evidence undertake gap training and or have my submission re-assessed. All appeal options have been explained to me. Student Signature Date Trainer/Assessor Name Trainer/Assessor Declaration I hold: ☐ Vocational competencies at least to the level being delivered ☐ Current relevant industry skills ☐ Current knowledge and skills in VET, and undertake ☐ Ongoing professional development in VET I declare that I have conducted an assessment of this student’s submission. The assessment tasks were deemed current, sufficient, valid and reliable. I declare that I have conducted a fair, valid, reliable, and flexible assessment. I have provided feedback to the student. Trainer/Assessor Signature Date Office Use Only The outcome of this assessment has been entered into the Student Management System on _________________ (insert date) by (insert Name) __________________________________
Critically evaluate Andrew et al.’s (2021) analysis of the Australian Government’s implementation of budgetary measures to manage the social and economic impacts of COVID-19. In your discussion explain the authors’ argument that Australia’s history of inequality has shaped these actions and the effect inequality may have on outcomes.
Notes: 400 words.
Accounting, inequality and COVID-19 in Australia Jane Andrew and Max Baker The University of Sydney Business School, Sydney, Australia, and James Guthrie Macquarie Business School, Macquarie University, North Ryde, Australia Abstract Purpose–The authors explore the Australian Government’s implementation of budgetary measures to manage the social and economic impacts of COVID-19, paying particular attention to how the country’s history of inequality has shaped these actions, and the effect inequality may have on outcomes.
Design/methodology/approach–In this qualitative case study of public budgeting, the authors draw on the latest research into inequality to consider the implications of policy responses to COVID-19 in Australia. In particular, we examine the short-term introduction of what we term“people-focused”budgetary measures.
These appeared contrary to the dominant neoliberalist approach to Australian welfare policymaking.
Findings–This paper foregrounds the relationship between budgeting, public policy and inequality and explores how decades of increasingly regressive tax systems and stagnating living wages have made both people, and the state, vulnerable to crises like COVID.
Social implications–There is still much to learn about the role of accounting in the shaping of growing economic inequality. In focusing on public budgeting within the context of COVID, the authors suggest ways accounting researchers can contribute to our understanding of economic inequality, both in terms of drivers and consequences. The authors hope to contribute to a growing body of accounting research that can influence social movements, political debates and policymaking, while also raising awareness of the consequences of wealth and income inequality.
Originality/value–The authors explore ways accounting scholars might help articulate a post-COVID future that avoids recreating the inequalities of the past and present.
KeywordsInequality, COVID-19, Public budgeting, Social accounting, Neoliberalism, Public policy, Piketty Paper typeResearch paper We do not always respond to shocks with regression. Sometimes, in the face of crisis, we grow up—fast (Klein, 2007). 1. Introduction The COVID-19 pandemic has exposed systemic challenges that need to be addressed by both society and scholarship. Implicated in those challenges is capitalism itself, as well as disciplines closely aligned to its ends like accounting.Guthrie and Parker (2017, p. 8) argue that accounting“has responsibilities that affect the living conditions of billions of people globally”, and they urge researchers“to rediscover contemporary relevance”for the field and to“enter into dialogue with potential audiences beyond themselves”(p. 11).
Along with climate change, economic inequality is one of the most pressing issues of our time. As accounting scholars, we have much to contribute to a collective understanding of the impact of inequality on society and the crafting of strategies to redress social and economic imbalances.Tweedie and Hazelton (2019)argued that the accounting and accountability research agenda should engage more actively with economic inequality, which aligns with AAAJ’s remit to reflect the severe issues associated with allocative, distributive, behavioural, social and ecological problems of the modern world.
Many countries have adopted neoliberal ideas and policies, imposing new public management (NPM) aligned with“quasi competition”and“business-like”management models in the public sector. NPM is a logic steeped in the management structures of the Accounting, inequality and COVID-19 1471 The current issue and full text archive of this journal is available on Emerald Insight at:
In studying inequality, the COVID-19 pandemic has brought public budgeting approaches into even sharper focus. Given the effects of COVID have intensified pre-existing racial, gender and class inequalities (Lehman, 2012;Lehmanet al., 2018), we explore whether the Australian Government’s response to COVID temporarily addresses several forms of inequality, via three specific questions.
(1) How has the pandemic challenged existing public sector budgetary rules and institutional design?
(2) What are the key political, economic and social factors influencing pandemic related policy responses and budgetary measures?
(3) Will there be permanent changes and unintended consequences to extant fiscal institutions as a result of the pandemic?
2. Background In November 2020, many economic indicators pointed to an emerging major global recession.
To insulate businesses and individuals from the financial consequences of COVID-19 public health interventions, governments across the globe have engaged in a wave of public spending. On the surface, the expenditure patterns appear to have deviated temporarily from neoliberal policy norms (Andrewet al., 2020), such as regressive taxation (Cooperet al., 2010), deregulation (Merinoet al., 2010), privatisation and the general dismantling of the welfare state and labour organisations (Andrew and Cahill, 2017;Uddin and Hopper 2003). We will argue that COVID-19, in particular, has highlighted our shared dependence on well-resourced governments in times of crisis and questioned the future of government spending and revenue-raising. Yet the unfolding crisis and the various government responses also have animated debates about economic and social inequalities (seeGrossiet al., 2020for a discussion of international reactions). In our paper, we focus on the Australian Government’s response to COVID-19. Still, we are speaking to a broader set of concerns that are of international interest, particularly as they relate to the effects of crises on public budgeting.
Australia is somewhat novel as a context as a conservative government have introduced these interventions in a temporary break from their preference for budget surpluses, austere social safety nets and business-focused stimulus measures.
The facts regarding economic inequality in Australia are bleak. Before the COVID-19 crisis, there were 3.24 million people (13.6% of the population) living below the poverty line, including 700,000 children under the age of 15 (ACOSS, 2019,2020). Women, particularly those who are single parents, and Aboriginal and Torres Strait Islander people continue to be over-represented in measures of poverty (Commonwealth Government of Australia, 2009– 2014). There is little doubt the pandemic has increased both the number of people in poverty and the degree of their economic strain. For example, the Australian Bureau of Statistics (ABS, 2020) estimates that at the peak of the employment crisis in June 2020, more than 1.6 million people were receiving unemployment benefits (known asJobSeeker) with 835,100 jobs lost since March. Even those people who have jobs are less secure: at the time of writing more AAAJ 34,6 1472 than 6 million people across 860,000 businesses were receiving wage supplements from the Government (known asJobKeeper) and in June 2020 over 50% of the Australian workforce was supported in part by the Government’sJobSeekerandJobKeeperpackages. Yet the pandemic has increased the wealth of the uber-rich, with the combined worth of Australia’s 200 wealthiest individuals rising by 25% in 2020 (Wade, 2020). While Australian policy responses to the pandemic have included a (temporary) focus on vulnerable people, as we will discuss, these same policies have generated wealth for businesses and their owners.
With this in mind, we agree withBerger (2017)that accounting academics can offer insights into the conditions of the present to help shape a more equitable and sustainable future (Bebbington and Unerman, 2018). Our paper discusses the relationship between accounting, public policy and inequality to articulate alternative pathways that might avoid recreating inequalities in a post-COVID future (Tweedie and Hazelton, 2015,2019).Section 3discusses the relationship between accounting, crises and inequality, andSection 4outlines our case study of pre-pandemic inequality in Australia.Section 5follows with an analysis of the shape of inequality in Australia after the pandemic where we discuss three specific“people-focused” budgetary measures enacted by the Australian Government during the crisis:JobKeeper, JobSeekerand theearly release superannuation scheme.InSection 6, we explore alternatives to the neoliberal approach to social welfare and inequality. We end with a consideration of the future beyond these temporary social welfare interventions, asking whether the crisis will provide the impetus to rethink neoliberal welfare policy solutions over the longer term.
3. Accounting, crises and inequality Accounting technologies have long been intertwined with capitalism (Andrew and Baker, 2020;Bryer, 2000a,b;Chiapello, 2007,2017;Cooper, 2015), withChiapello (2007, p. 268) referring to accounting as the“institution par excellence, whose progress is an indicator and sign…of the advance of capitalism”. Within capitalism, accounting has helped ensure the ideological and political potency of financial information masquerading (albeit imperfectly) as“truth”(Lapsley and Miller, 2019;Roberts and Wang, 2019;Tweedie and Hazelton, 2019).
With an emphasis on surplus accumulation and exploitation in the pursuit of profit, accounting practices have played a significant role in the production and maintenance of inequalities. The joint efforts of the accounting profession, standard setters and the Big Four global accounting firms have normalised the notion that the interests of capital and business are aligned with those of the public to such a degree that it has become almost impossible to imagine alternatives (Brooks, 2018).
Critically, this suggests that “inequality does not existas such”(Piketty, 2020, p. 7) but is instead, the outcome of neoliberal policy choices. According to Piketty, inequality ismade through the“legal, physical, educational, and political systems that people choose to adopt and the conceptual definitions they choose to work with”and that these are recruited to generate dominant narratives that can“bolster the existing inequality regime”(Piketty, 2020, p. 1). In Australia, neoliberal policy choices have led to unemployment, underemployment, suppressed wage growth and allowed forthe ballooning of household debt and intensification of inequality. In viewing the state as a business entity, neoliberals fear public debt and associated budget deficits (Andrewet al., 2020).
Accounting researchers have been concerned with the effects of neoliberalism on regulation, public budgeting and public service provision (Andrew, 2007;Merinoet al., 2010; Lapsley and Miller, 2019;Munzer, 2019;Peda and Vinnari, 2019). Many argue that by privileging capital, the legitimacy of surplus accumulation and the affirmation of cost minimisation on people and the planet, accounting has valorised exploitative practices that underpin the trajectory of rising economic inequality (Tweedie and Hazelton, 2015,2019).
However, crises like the current pandemic both expose already existing inequalities and (if left unchecked) intensify their effects (Spinney, 2020). Without both temporary and longer- Accounting, inequality and COVID-19 1473 term budgetary intervention, much of the burden of COVID-19 will fall on those already vulnerable, potentially exacerbating“deeply rooted social, racial, and economic health disparities”(Dornet al., 2020).
While the poor suffer disproportionally during crises under neoliberalism, the rich are well placed to get richer. In the past, crises have allowed for the rapid mobilisation and unquestioning adoption of neoliberal ideas within policymaking circles (e.g. the effectiveness of free markets and business, the benefits of privatisation and the inefficiency of public service delivery). They also present opportunities for significant transformation. Crises unsettle norms, rendering vulnerabilities, injustices and inequalities visible in ways that introduce the possibility of change. The pandemic provides an opportunity to rethink the relationship between governments, markets and citizens. Through strong advocacy and good policy alternatives, inequality can be addressed by a deepening of democratic ideals and the“rational pursuit of collectively defined and approved ends”(Bourdieu, 1998, p. 104, emphasis in original). But achieving transformation requires a radical rethinking of the role and purpose of accounting beyond that forged under neoliberalism, developing new approaches to public budgeting that address the intensifying inequalities produced by the pandemic (Andrewet al., 2020).
4. Pre-pandemic inequality in Australia While experiences across the world have varied, Australia provides a useful case study of pre-pandemic inequality. According to the OECD’s global economic outlook, Australia has done well compared to the rest of the developed world in handling the pandemic and emerging from the recession (Wright, 2020). Not only has the public health response been effective, attributed mainly to geography and closed borders, science-based policy response and community-oriented compliance culture (Wright, 2020), but the Government’s approach has been based on stimulus rather than austerity (theIMF Policy Tracker (2020)suggests that at 11.6% of GDP, Australia’s direct fiscal response is amongst the highest in the world).
Before the COVID-19 pandemic, both income and wealth inequality had been rising in Australia. In 2015–2016, an individual in the highest 1% of income earners took home more in a fortnight than the yearly salary of someone in the lowest 5% of income earners (ACOSS, 2018). According to data obtained from the Inequality Lab[1]income inequality in Australia has increased consistently since the 1980s.Figure 1demonstrates the increasing share of national pre-tax income earned by the highest income earners[2]. The top 10% income earners increased their proportion of the country’s total income from 23% to 33%. However, the real change was that the top 1% of earners now take home 13% of total national income, more than double what it was in the 1980s (5%). Figure 1.
Percentage share of pre-tax national income amongst high income earners AAAJ 34,6 1474 An Australian Bureau of Statistics report released mid-2019 shows that the wealthiest 200 people in Australia increased their net worth by an estimated 20% in 2018 (Long and Janda, 2019). Conversely, changes to the labour market, household debt and the size of the average mortgage mean that 10% of working households in Australia have less than $90 of savings in the bank (Power, 2020). The World Inequality Report neatly sums up the root cause:“economic inequality is largely driven by the unequal ownership of capital” (Alvaredoet al., 2018, p. 10). In Australia, inequality in capital stems from marked differences in homeownership and superannuation (private retirement savings) (Coates and Chivers, 2019).
Inequality is a global issue, with The World Inequality Report (Alvaredoet al., 2018,p.5) revealing that inequality levels differ widely between countries with similar levels of development. This highlights the critical role that national policies and public budgeting play in the shaping of inequality. Given this, it seems clear that Australia can address not only pre-existing inequalities through budgetary measures, but, if these are attuned to the needs of vulnerable people, some of the adverse social and economic effects of COVID can also be mitigated.
5.“People-focused”budget responses to COVID in Australia In response to the pandemic, the Australian Government mobilised a raft of stimulus measures for both businesses and individuals. A recent OECD report said that Australia’s economic improvement has been due to an avalanche of government financial support, such as theJobKeeperwage subsidy, and the Reserve Bank’s support in cutting interest rates and buying government bonds (OECD, 2020). We consider three of what we refer to as“people- focused”budgetary responses enacted by the Government. On the face of it, these appear to deviate significantly from the discourse on welfare and the market-based solutions that have dominated Australian public budgeting for decades (Andrewet al., 2020). Yet on closer inspection, these temporary relief measures also implicitly or explicitly reinforce neoliberal ideology.
5.1 JobSeeker Since 1945 the Australian Government has provided an unemployment payment to citizens who find themselves without work, but in the early 1980s social welfare provisions started to change as unemployment began to be conceptualised less as a collective problem for governments and more as an individual responsibility. This shift is a consequence of the embrace of the neoliberal philosophy of personal responsibility for social well-being accompanied by the withdrawal or reduction of state support (cost-saving). Over time, payments to the unemployed have reduced in size (relatively), and access has become more prohibitive.
At the beginning of 2020, the Government’s low unemployment payments came under scrutiny, and a parliamentary committee issued a report warning that people were being forced into poverty, food insecurity, homelessness and compromised mental health because of lack of income support. With the onset of the pandemic and widescale job losses, on 24 March 2020, the Government announced temporary changes to theJobSeekerpayment that included a supplement to the unemployment benefit of $550 a fortnight, along with a lifting of wait times, changes to the assets and income test, removal of the“mutual obligation” requirements and a streamlining of the application process. The changes initially projected to cost $14 billion over six months, were designed to“supercharge the safety net”and“support the most vulnerable”(Henriques-Gomes, 2020 ). The program has since been extended at a lower rate of supplementation (to $250 in September and then to $100 in December 2020) Accounting, inequality and COVID-19 1475 and with tighter eligibility requirements until March 2021. In October 2020, when the Government released its budget (six months late) it became clear that the phased reduction in people-focused support would be replaced by a growing emphasis on a business-driven recovery.
This shift in focus symbolically signals that people receivingJobSeekerbefore the pandemic was“responsible”for their unemployment, unlike those who found themselves unemployed through no“fault”of their own as a result of the public health interventions (e.g.
shutdowns). Drawing such a distinction is a by-product of neoliberal restructuring that has eroded previous welfare provisions to create a“flexible”labour market (i.e. casualisation), leaving the majority of Australian workers with few protections and vulnerable to unemployment (ABC News, 2018).
According to the ABS, the unemployment rate rose from 5.2% in early 2020 to 7.1% by September (ABS, 2020). The October data shows 747,600 Australians worked between one and nine hours per week, which is 5.8% of all workers with jobs. If all of these workers were classified as unemployed–which many effectively are, given they would work only a handful of hours a week–the unemployment rate increases from 7.00% to 12.44%. None of these workers would qualify forJobSeekerpayments (Austin, 2020).
Approximately 1.7 million people receivedJobSeekerpayments in September (Henriques- Gomes and Karp, 2020). There is little doubt that this scheme provided critical relief from the immediate consequences of public health-related unemployment. Also considered that JobSeekerpayments to the unemployed have ensured those people have resources to pay for essentials such as housing, food and clothing. Despite this, the Government is winding back its welfare provisions to pre-COVID levels. The OECD has warned the Government against withdrawing support too quickly, and it also should consider increasing payments to the unemployed on a long-term basis (Wright, 2020).
5.2 JobKeeper The potential value of a universal basic income has been widely debated (see, e.g.Lawhon and McCreary, 2020), in terms of both social and environmental benefits. However, most governments have resisted undertaking policy experiments to assess the viability of a universal wage[3]. Despite government wage subsidies being inconsistent with neoliberal principles, on 30 March 2020, the Australian Prime Minister announced a $130 billion package focused on sustaining employment during the economic downturn caused by the pandemic through a wage subsidy package to employers. With similar features to a universal basic income, theJobKeeper package provided initial temporary payments of $1500 a fortnight to eligible businesses to subsidise the wages of employees who might otherwise have been made redundant. It has since been revised downwards to $1200 from September to $1000 in January 2021 and will end in March 2021. The program has sought to maintain the employer-employee relationship through a wage subsidy, thereby helping to support employment and ensure money continues to flow within the economy. However, the failure ofJobKeeperto include certain groups of employees has been controversial. In particular, the 2.17 million people on temporary visas in Australia (such as students, working holidaymakers, temporary skilled workers) and citizens and permanent residents not in their role for at least 12 months are not included[4].
Both the extension ofJobSeekerand the introduction ofJobKeepersaw the Government mobilise budgetary measures that put money directly into the hands of individuals whose livelihoods were compromised as a result of the lockdown restrictions imposed in response to COVID-19. Given the schemes will be funded by taxpaying Australians, to a large extent, the welfare responsibility of the crisis has been collectivised. This is a significant, albeit temporary, shift from the neoliberal norms of previous government administrations that AAAJ 34,6 1476 rejected direct welfare payments for the social safety net, preferring instead to stimulate business as a means to keep jobs. The temporary nature of these programs does not present a wholesale change in thinking, but it does signal the importance of the state as the insurer of last resort during a crisis[5].
Unfortunately, for many, theJobKeepersubsidy only delays their eventual unemployment and the need forJobSeekerwhen the program ends in March 2021. Given this, the Reserve Bank has been urging the Government to consider a more robust counter-cyclical employment creation scheme that focuses on public infrastructure projects (Associated Australian Press, 2019). In effect, this would shift resources from a wage subsidy into new forms of government employment that targets the construction of new public assets, securing the nation’s longer-term collective wealth. Instead, the Federal Budget 2020 has sent strong signals that the Government is keen to revert to budgetary measures that stimulate (and subsidise) the private sector, capital and a business-led recovery (Commonwealth of Australia, 2020).
5.3 Early release superannuation scheme In a further attempt to get cash into the hands of the Australian people, the Government initiated anearly release superannuation scheme[6].From 20 April 2020, eligible individuals were permitted to access up to $20,000 of their retirement savings without being subject to tax or a means tests for other forms of welfare support. By November 2020, over 50,000 people have withdrawn over $33 billion. In effect, the scheme made it possible for individuals to act as their own welfare provider. Still, the decision to withdraw from superannuation comes with a significant impact on retirement savings in the future.
The funds have been used to pay down debt, pay rent and buy food in the present. At the same time, these same Australians will see their future fiscally constrained in new ways, as they pay for the current stimulus spending through a combination of increased personal taxes, goods and services taxes and additional austerity measures. Indeed, unlikeJobKeeper andJobSeeker, over time the scheme is likely to increase inequality and require additional budgetary spending later when these citizens approach retirement (in the form of pensions and other social infrastructure related to housing and health care). The scheme is in keeping with the logic of neoliberalism wherein“responsible individuals are required to provide for themselves in the context of powers and contingencies radically limiting their ability to do so” (Brown, 2015, p. 134).
6. Budgeting, accountability and tackling inequality Andrewet al.(2020, p. 766) argue that within the straitjacket of neoliberalism, Australia’s national budgets have created: consistent winners and losers, where the winners are large corporations and owners of capital and the losers are the self-employed, contract and casual workers, minorities and society as a whole because there is less money for essential services and infrastructures such as hospitals, schools, welfare payments, science and innovation and public transport. While it seems the ideological frame within which public budgeting takes place has become somewhat impenetrable, the current crisis has shone a light on the realities of neoliberal budgeting.
Given that the health and financial consequences of this pandemic will continue to be unevenly distributed without a fundamentally different approach to public budgeting, including changes to the“education system, health system, tax and industrial relations framework”, Australia will continue to produce“virulent inequality”(Charlton, 2020). Public budgeting within the context of neoliberalism, even when faced with a crisis of the scale we are currently experiencing, has failed to engage with the structural drivers of inequality. Accounting, inequality and COVID-19 1477 Indeed, despite the temporary“people-focused”budgetary interventions outlined above, the sustained bias towards business-led recoveries are set to reproduce remedies that“fail to grasp the root cause of the problem”(Olsonet al., 2001, p. 506).
Indeed, it is increasingly apparent that the Australian Government will not reconceive our essential public services beyond the logics of new public management. Instead of pursuing employment through public infrastructure projects, its focus is on providing subsidies to business to keep employees“on the books”and working. While Australian policy responses to the pandemic have included a (temporary) focus on vulnerable people, these same policies have also been recruited to generate cash for businesses and capital to intensify the worth of the wealthy. When finishing this article in February 2021, the government announced an increase in normal unemployment benefits of $3.57 a day extra. This places Australian at the bottom of the OECD concerning social security payments for the unemployed[7]. The government JobKeeper $100 billion scheme, mainly paid to big corporations, has resulted in Australian billionaires becoming richer and the corporate sector announcing profits and dividends. For instance, Crown Resorts took $255 million in JobKeeper payments in 2020, allowing it to pay $203 million in dividends. Crown made a $120 million loss for the six months to December[8].
Yet alternatives to neoliberalism exist. Piketty’sCapital and Ideology(2020) outlines concrete possibilities for a more equitable future, emphasising public welfare and living wages to flatten the inequality curve–in essence, budgetary measures likeJobKeeperand JobSeekerthat have been mobilised permanently in response to inequality. Alongside these, Piketty (2020, p. 981) makes a case for a“universal capital endowment”funded by a “progressive tax triptych”that focuses on poverty, inheritance and income tax reform to help “diffuse wealth at the base while limiting concentration at the summit”. This proposal tackles inequality by supporting vulnerable workers who are reliant on selling their labour-power in an increasingly unregulated market that puts“constant downward pressure”on wages or has been left without work entirely (and therefore have no real means to build capital) (Andrew and Baker, 2020, p. 647).
It is evident that alternatives to neoliberal forms of revenue-raising and expenditure within the routines of public budgeting (seeMarriott and Sim, 2019;Sikka, 2015;Veldman, 2019) have proven essential during the initial phases of this crisis and can no longer be dismissed as unrealistic. In the space of months, the government have changed their approach to public policy and public budgeting to enable the suspension of rents and mortgages, the outlawing of evictions, the provision of a living wage, free childcare, the freeing of prisoners and the channelling of funds into public goods and services like healthcare and cleaning. Policies that seemed previouslyimpossiblehave proven temporarily possible (if not essential) in the face of the pandemic. That said, the suite of“people-focused” budgetary measures will produce uneven outcomes as the responsibility for some welfare payments to vulnerable Australians has been collectivised (JobSeekerandJobKeeper) while others remain individualised. In encouraging vulnerable people to draw down their retirement savings (with obvious long-term implications for their retirement savings), the early superannuation access schemeis a profoundly inequitable approach to social welfare, relying both on neoliberal ideas about personal responsibility as well as underlying belief structures about individualism and retirement funding.
In what seems like further evidence of the sustained appeal of neoliberal forms of governance, when the Australian budget was finally released in October 2020 (six months later than expected), it included $1.4 billion in cuts to the funding of eleven critical bodies created to improve government transparency and public accountability. These included the Australian National Audit Office (ANAO), the Office of Information Commissioner, and the Australian Human Rights Commission. Starving a watchdog meant to investigate government misconduct undermines the independence of that organisation. It can only be AAAJ 34,6 1478 viewed cynically, given that the ANAO has uncovered some of the biggest government corruption scandals in 2020, including the possible use of community funding to secure votes in marginal electorates and an allegedly corrupt property deal that has been referred to the police for investigation (Wilkins, 2020). Under the spectre of crisis, it appears the 2020 Budget has eroded the very bodies that ensure Australia’s democratic institutions can meet the challenges posed by this pandemic[9].
7. Conclusions If inequality is created and maintained through discourse and ideology (Piketty, 2020), then accounting has an essential role to play in the production of more equitable futures. Across the spectrum of work undertaken by accountants–from tax and audit accounting to management accounting and financial reporting–all could be more attuned to inequality if underpinned by appropriate regulation, public policy and budgetary measures (Merinoet al., 2010;Sikka, 2009,2015). The pandemic has also prompted a discussion about our rights to basic needs such as food, housing, healthcare, education and secure work, which has implications for the field of accounting practice that prioritises shareholder value and capital markets.
Given that we know there is a relationship between accounting and inequality, there is a pressing need for accounting researchers to contribute to public debates about greater equality and the well-being of people in society. These discussions should include analysis of the living wage debate with empirically rich insights from individuals who have received these kinds of benefits during the pandemic (Skilling and Tregidga, 2019), and a critique of the implications of shareholder value on the real economy and its impact on wealth distribution (Clarkeet al., 2019;Veldman, 2019). Also, there is an urgent need for research that maps the way accounting normalises those business structures and internal management practices that reproduce structural and discursive forms of economic inequality (Tweedie and Hazelton, 2015,2019). We call for accounting researchers to play their part in shaping a post-COVID future that avoids recreating the inequalities of the present.
Notes 1. The World Inequality Lab is associated with the Inequality Report ofAlvaredoet al.(2018), see https://wid.world/world-inequality-lab 2. While the Gini index is often used as a measures of inequality,Alvaredoet al.(2018, p. 27) advises the use of the“share of national income captured by each group”as they argue this is a more meaningful and accurate measure.
3. Finland is a notable exception, but there are other small-scale experiments, some funded by the private sector, taking place in Canada, Scotland, Spain, India, Kenya and the US.
4. Controversially,JobKeeperhas been paid to some large, listed companies, triggering concerns that the program may have artificially inflated profits, dividend payments and executive bonuses.
5. Governments around the world played a similar role in response to the global financial crisis of 2008–2009.
6. Superannuation in Australia is a type of employment-funded pension, partly compulsory and further encouraged by tax benefits.
8.https://www.crikey.com.au/2021/02/25/jobkeeper-2021-wage-supplement / 9. The 2020–21 Budget includes $98 billion in response and recovery support, including $25 billion under the COVID-19 Response Package and $74 billion under the JobMaker Plan. The underlying Accounting, inequality and COVID-19 1479 cash deficit in 2020–21 is expected to be $213.7 billion (11.0 per cent of GDP) (Commonwealth of Australia, 2020).
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Corresponding author Max Baker can be contacted at:max.baker@sydney.edu.au For instructions on how to order reprints of this article, please visit our website:
www.emeraldgrouppublishing.com/licensing/reprints.htm Or contact us for further details:permissions@emeraldinsight.com Accounting, inequality and COVID-19 1483
Task 6 The client satisfaction feedback information needs to be passed on to the manager and staff. Arrange a meeting with the manager, staff, and any other interested parties to discuss your findings from the client satisfaction survey. The meeting minutes are to be provided to your assessor. The minutes should demonstrate: • Discussion by the manager and staff to demonstrate acknowledgement of client satisfaction successes and commitment to take steps to make improvements where required to maintain customer service standards • Discussion and agreement by individuals or small groups on activities/tasks to be undertaken to improve customer service standards Individuals and groups may include: • Colleagues • Committee • Customers • External organisation • Line management • Supervisor Task 7 To be successful in quality customer service, records need to be maintained. This is to make past and future comparisons and identify areas that may cause future issues and problems. In a report, explain the role and purpose of maintaining systems, records, and reporting procedures in ensuring continuous improvement in levels of customer service
A SSESSMENT 3 BRIEF Subject Code and Title BIZ201 Accounting for Decision Making Assessment Scenario Analysis – Individual Individual/Group Individual Length 1500 words ± 10% Learning Outcomes b) Apply relevant accounting concepts to simple business scenarios. c) Interpret and analyse the information contained in general purpose financial statements, to evaluate the overall financial position and performance of a business. Weighting 30% Total Marks 100 marks Context: This assessment is aimed at consolidating your learning from Modules 1-3. In this assessment, you are required to reflect on your understanding of accounting concepts and apply this understanding to business scenarios, as per this brief. Instructions:
Answer questions in Part 1 and 2 at the end of this brief.
Submit two files; Excel Workbook and Business Report.
Excel workbook is provided on Blackboard. Download it, perform calculations on it, save it and submit with the Business Report.
For calculation questions, show all workings through appropriate Excel formulas. Providing numbers without appropriate Excel formulas will not be accepted.
Submit your assessment files using the following naming convention: First Name_Last Name_BIZ201_Assessment3_Workbook.xlsx First Name_Last Name_BIZ201_Assessment3_Report.docx Woolworths Group Limited Woolworths Group is a diverse group of retail businesses that began as a bargain store in Australia in 1924. Presently, it consists of three core businesses; Australian Food New, Zealand Food and Portfolio. It operates across Australia and New Zealand and sells a variety of products ranging from fresh food to financial services. In recent years, it has faced volatile growth patterns. In this assessment, your task is to analyse the financial data of Woolworths Group Limited and devise solutions to move this business forward. The analysis will be based on the data compiled from the Group’s Annual Reports. Some information that is useful for this assessment includes: Woolworths Group Limited – https://www.woolworthsgroup.com.au/ Annual Reports – https://www.woolworthsgroup.com.au/page/investors/ourperformance/reports/Reports/ As this is a critical time for Woolworths, extensive financial investigation must be completed to inform the decision-making process. Woolworths’ stakeholders are seeking increased growth, profit and to become more competitive strategically. You are expected to complete an Excel Workbook and Business Report for them. Part 1 – Excel Workbook Calculations There are three financial statements provided for Woolworths Group; Consolidated Statements of Profit or Loss, Consolidated Statements of Financial Position and Consolidated Statement of Cash Flows for the most recent four financial years. Provide answers to the following calculations by using appropriate Excel formulas. Numbers without Excel formulas only will not be accepted.
Ratio Analysis – Within the Income Statement worksheet, conduct a ratio analysis of the years ended 2020 and 2019. Calculate the listed ratios for profitability, efficiency, liquidity and solvency. Round your answers to two decimal places.
Vertical Analysis – Within the Balance Sheet worksheet, conduct a vertical analysis of Statement of Financial Position for the year ended 2020. Part 2 – Business Report
Using the results of the Ratio Analysis in the Excel workbook, comment on Woolworths Group’s Profitability, Efficiency, Liquidity and Solvency.
Based on the results of your analysis, provide recommendations on areas that need improvement or further investigation. Provide recommendations on improving growth, profit and competitiveness.
With reference to the Statement of Cash Flows of Woolworths Group, give reasons for the differences in Net increase/(decrease) in cash and cash equivalents between 2020 and 2019. See the Report Format section for guidance on the report structure. Report Format Your business report should include the following sections: Cover Page – It should include student name and ID, subject code and name, assessment number, University’s name, lecturer’s name, submission date and word count. Be creative while making your cover page. Executive Summary – An executive summary should provide a succinct summary of the content within the report. It should present information in such a way that readers are able to understand the intention and key elements of the report without having to read the entire document. This section is not included in the word count. (Approximately 150 – 300 words) Table of Contents – A summary of the sections (headings/sub-headings) and page numbers. Introduction – The introduction should set the scene and provide context for the aim. It should provide background to the company. (Approximately 150 words) Main Discussion – (Rename the headings/sub-headings to reflect your report). This section should include the analysis and recommendations on Profitability, Efficiency, Liquidity, Solvency to address questions 1 and 2 of part 2. It should also address question 3 of part 2 on Statement of Cash Flows. Conclusion – The conclusion should restate the aim then provide a brief and concise summary of the discussion to demonstrate that the aim of the report has been achieved. No new information should be included in the conclusion. (Approximately 100 -150 words) References – Torrens Academic Writing Guide – APA for citing and referencing research must be used. More information on referencing can be found on https://library.torrens.edu.au/academicskills/apa/tool. The marking rubric at the end of this document provides a guide on the number of references to be included in this report. References are not included in the word count. Appendices – This section should provide supporting material which is unsuitable for inclusion in the body of the report, but still has some value to contribute to the report. Note – if you have included an Appendices section in your report, you must mention them in the main body. Marking Rubric: Assessment 3 Assessment Attributes Fail (Yet to achieve minimum standard) 0 – 49 Pass (Functional) 50 – 64 Credit (Proficient) 65 – 74 Distinction (Advanced) 75 – 84 High Distinction (Exceptional) 85 – 100 Grade Description (Grading Scheme) Fail grade will be awarded if a student is unable to demonstrate satisfactory academic performance in the subject or has failed to complete required assessment points in accordance with the subject’s required assessment points. Pass is awarded for work showing a satisfactory achievement of all learning outcomes and an adequate understanding of theory and application of skills. A consistent academic referencing system is used and sources are appropriately acknowledged. Credit is awarded for work showing a more than satisfactory achievement of all learning outcomes and a more than adequate understanding of theory and application of skills. A consistent academic referencing system is used and sources are appropriately acknowledged. Distinction is awarded for work of superior quality in achieving all learning outcomes and a superior integration and understanding of theory and application of skills. Evidence of in-depth research, reading, analysis and evaluation is demonstrated. A consistent academic referencing system is used and sources are appropriately acknowledged. High Distinction is awarded for work of outstanding quality in achieving all learning outcomes together with outstanding integration and understanding of theory and application of skills. Evidence of in-depth research, reading, analysis, original and creative thought is demonstrated. A consistent academic referencing system is used and sources are appropriately acknowledged. Calculation of financial metrics 30% Demonstrates no evidence of use excel formulas and relevant worksheets to calculate appropriate ratios. Demonstrates limited evidence of use excel formulas and relevant worksheets to calculate appropriate ratios. Demonstrates consistent evidence of use excel formulas and relevant worksheets to calculate appropriate ratios. Demonstrates an advanced evidence of use excel formulas and relevant worksheets to calculate appropriate ratios. Consistently demonstrates an advanced evidence of use excel formulas and relevant worksheets to calculate appropriate ratios. Understanding of Profitability, Efficiency, Liquidity and Solvency of the business using ratio analysis and providing Does not use ratio analysis to demonstrate the understanding of Profitability, Efficiency, Liquidity and Solvency of the business. Does not Limited use of ratio analysis to demonstrate the understanding of Profitability, Efficiency, Liquidity and Solvency of the business. Provides Well-developed use of ratio analysis to demonstrate the understanding of Profitability, Efficiency, Liquidity and Solvency of the business. Provides some general and Thoroughly developed understanding of Profitability, Efficiency, Liquidity and Solvency of the business by using ratio analysis. Provides Highly developed understanding of Profitability, Efficiency, Liquidity and Solvency of the business by using ratio analysis. Provides thorough BIZ201_Assessment_3_Brief_Scenerio Analysis Page 5 of 6 recommendations 40% provide recommendations. some/general recommendations. some specific recommendations. thoughtful specific recommendations. and insightful recommendations. Understanding of Cash flow Statement 15% Does not compare statement of cash flow. Does not comment and/or provide reason for differences. Compares statement of cash flow. Comments on differences without providing reasons. Compares statement of cash flow. Comments on differences. Provides some reasons. Compares statement of cash flow. Comments on differences. Provides most reasons. Compares statement of cash flow. Comments well on differences. Provides all reasons. Correct citation of key resources and evidence Overall structure, appearance and referencing of the report are assessed 15% Demonstrates inconsistent use of good quality, credible and relevant resources to support and develop ideas. Less than 4 good quality references provided. Has not correctly used APA referencing style. Demonstrates use of credible and relevant resources to support and develop ideas, but these are not always explicit or well developed. At least 4 good quality references provided. Multiple mistakes and errors in reference list. Demonstrates use of high quality, credible and relevant resources to support and develop ideas. At least 6 good quality references provided. Some mistakes and errors in reference list. Demonstrates use of good quality, credible and relevant resources to support and develop arguments and statements. Shows evidence of wide scope within the organisation for sourcing evidence. At least 6 good quality references provided. Few mistakes and errors in reference list. Demonstrates use of high- quality, credible and relevant resources to support and develop arguments and position statements. Shows evidence of wide scope within and without the organisation for sourcing evidence. At more than 6 good quality references provided. No mistakes and errors in reference list. BIZ201_Assessment_3_Brief_Scenerio Analysis Page 6 of 6
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Australia in 1924. Presently, it consists of three core businesses; Australian Food New
Purpose of the 1/ Integrate theoretical and practical knowledge of Marketing Research in the context assessment (with ULO of marketing-related business decisions Mapping) 2/ Analyse business problems/opportunities using their Market Research skills and
develop appropriate strategies to achieve a competitive advantage.
Weight 20 % of the total assessments
Total Marks 20
Word limit Not more than 2000 words
Submission • All work must be submitted on Blackboard by the due date along with a completed Guidelines Assignment Cover Page. • The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers. • Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style.
HC2022 Marketing Research Individual Report Assignment Specifications Purpose: Student will gain experience in applying the marketing research process, collecting secondary data and providing recommendations for and organisation’s strategy SKY HIGH Real Estate Developers want to understand the present structures of Australian households and families, as well as how these structures will change in the next 20 years. This will allow them to plan for the kinds of properties that are in demand now and in the future. Using secondary data sources, find this information for the real estate developer. This secondary data can be obtained from a variety of credible sources, including: The Australian Bureau of Statistics website (www.abs.gov.au) and searching for ‘family characteristics’. The most recent publication, released in 2015, is entitled 4442.0 – Family Characteristics and Transitions, Australia, 2012––13, available at www.abs.gov.au/ausstats/abs@.nsf/mf/4442.0 You can also gain some insight from: https://quickstats.censusdata.abs.gov.au/census_services/getproduct/census/2016/quickstat/036 You may also source data from other credible sights. Assignment Structure should be as the following:
Introduction Introduce the main problem the real estate developer is facing and how the data will be collected
The research Process
1. Define the Problem Clearly explain the problem that requires market research
2. Planning the research design Explain why secondary data will be used in this research
3. Planning the sample Provide information on the sample sizes used for the data you are using (this will come from the research organisation)
4 Collecting the data This is the one of the main sections (it should be around 300 words). Show the data you have collected. This should be well organised and easy to understand.
5 Analysing the Data This is the one of the main sections (it should be around 300 words). Explain what the data means in the context of the problem.
Formulating conclusion and recommendations Conclude on the research and provide two specific recommendations for the real estate developer. 4. References
Holmes Adapted Harvard Referencing Holmes has now implemented a Holmes adapted Harvard approach to referencing:
Reference sources in assignments are limited to sources which provide full text access to the source’s content for lecturers and markers.
Your Reference list is to 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. In addition, it MUST include a hyperlink to the full text of the cited reference source. For example; Hawking, P., McCarthy, B. and 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 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)).”
Adherence to Referencing Guidelines is Mandatory If students do not follow the above guidelines:
Students who submit assignments which do not comply with the guidelines will incur penalties.
Students whose citations are fake will be reported for academic misconduct. HC2022 Marketing Research
Marking criteria Marking criteria Weighting 1 Show the data you have collected. 5
Accurately analyses the relevant secondary data including recommendations 6
Shows knowledge of relevant theory 6
Overall presentation and referencing 3 TOTAL Weight Assessment Feedback to the Student:
20%
Marking Rubric Excellent Very Good Good Satisfactory Unsatisfactory
1 Show the data you have Data collected is very: Data collected is: Data collected is Data collected is Data collected is not collected. relevant, well organised relevant, well somewhat: somewhat: relevant, relevant, disorganised and easy to understand. organised and easy relevant, well well organised and and difficult to to understand. organised and easy easy to understand understand to understand and contains some errors
Accurately analyses the Very accurate analysis Accurate analysis of Somewhat Analysis of the Little to no analysis of the relevant secondary data of the relevant the relevant accurate analysis of relevant secondary relevant secondary data including recommendations secondary data secondary data the relevant data including including including including secondary data recommendations, recommendations recommendations recommendations including but with some recommendations errors
Shows knowledge of A deep knowledge of Good knowledge of Some knowledge of Knowledge of the Little to no knowledge of the theory shown the theory shown the theory shown theory shown at the theory shown relevant theory times
Overall presentation and Presentation and Presentation and Presentation and Presentation and Presentation and referencing referencing are at a referencing are at a referencing are at a referencing could be referencing are at a low high standard high-medium medium standard improved standard standard HC2022 Marketing Research
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Premium papers. We provide the highest quality papers in the writing industry. Our company only employs specialized professional writers who take pride in satisfying the needs of our huge client base by offering them premium writing services SKY HIGH Real Estate Developers want to understand the present structures of Australian households
Assignments: Major Essay Weight: Word Count: Due Date: 45% 1500 words Includes in-text references & reference list (see p. 12) Late penalties will nc applied (see p. 13) Questions Choose one (I) of the following:
Compare and contrast the concept of the ‘nuclear family’ and ‘real’ Australian families.
Critically assess the ’digital divide*.
Van Krickcn states there arc six complexities applying the terms race and ethnicity. Discuss
Compare and contrast Marx’s theories of ‘religion’ with those of either Weber or Durkheim.
Critically assess the phrase ‘the social construction of gender’.
Critically assess the four roles of the term ‘queer’ (as outlined in the lecture). References Minimum of 6 Academic References including:
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Research workforce requirements and develop a workforce planTask summary and instructions What is this assessment task about? JKL Industries is an Australian-owned company selling forklifts, small trucks and spare parts to industry, with a rental division leasing forklifts and small trucks. As an HR consultant, you have been contracted by JKL to review workforce requirements and develop a workforce plan. To complete this task, please refer to Appendix 1 – Scenario and Appendix 2 – Policies and Procedures at the end of this assessment document. This task comprises of product-based assessment methods, and direct observation of a Role Play in a simulated work environment. It has been designed to evaluate your ability to: • Review current data on staff turnover and demographics • Assess factors that may affect workforce supply • Establish the organisations requirements for a skilled and diverse workforce • Review organisational strategy and establish aligned objectives for modification or retention of the workforce • Consider strategies to address unacceptable staff turnover, if required • Define objectives to retain required skilled labour • Define objectives for workforce diversity and cross-cultural management • Define strategies to source skilled labour • Communicate objectives and rationale to relevant stakeholders • Obtain agreement and endorsement for objectives and establish targets • Develop contingency plans to cope with extreme situations You are required to address the following: • Task 2.1 Research workforce requirements o Develop workforce planning report • Task 2.2 Develop a workforce plan o Develop a workforce plan • Task 2.3 Present and obtain approval for the workforce plan o Present and discuss the workforce planning report and the workforce plan to obtain approval for the workforce plan. What do I need to do to complete this task satisfactorily? • submit the completed assessment tasks, according to instructions, • complete the tasks with sufficient detail and present them in a professional manner, • use your own words and reference sources appropriately, • meet the word count where required, • use the scenario provided, • use the templates provided where required, • for your performance to be deemed satisfactory in this assessment task you must satisfactorily address all of the assessment criteria, • if part of this task is not satisfactorily completed you will be asked to complete further assessment to demonstrate satisfactory performance. Specifications You must deliver/participate in: • Role-Play (meeting with relevant stakeholders) in eek 4 of class You must submit to GOALS • Workforce Planning Report • Workforce Plan • Observation Checklist • List of changes implemented in the workforce plan Resources and equipment • Computer with Internet access • Access to Microsoft Office suites or similar software • Learning material • Scenario for assessment document • Relevant policies and procedures provided in a separate folder • Use of the templates included in this assessment document What will the assessor be looking for? Your assessor will be looking for demonstrated evidence of your ability to: o Research and summarise information o Analyse and evaluate data o Evaluate factors that may affect workforce supply o Define the requirements for workforce o Develop a workforce plan o Stakeholder management o Communication Re-submission opportunities You will be provided feedback on your performance by the Assessor. The feedback will indicate if you have satisfactorily addressed the requirements of each part of this task. If any parts of the task are not satisfactorily completed, the assessor will explain why, and provide you written feedback along with guidance on what you must undertake to demonstrate satisfactory performance. Re-assessment attempt(s) will be arranged at a later time and date. You have the right to appeal the outcome of assessment decisions if you feel that you have been dealt with unfairly or have other appropriate grounds for an appeal. You are encouraged to consult with the assessor prior to attempting this task if you do not understand any part of this task or if you have any learning issues or needs that may hinder you when attempting any part of the assessment. Procedures 1. Review the assessment scenario, the business documentation, including policies and procedures and the templates provided: o Appendix 1 – Scenario o Appendix 2 – Policies and Procedures at the end of this document o Templates: ? 1 – Workforce Planning Report in Task 2.1 ? 2 – Workforce Plan in Task 2.1 2. Review the JKL simulated business: Appendix 1 (Scenario) and Appendix 2 (Policies and Procedures); and undertake independent research to determine external factors that may affect the workforce supply. Investigate: • current data on staff turnover and demographics • projections for future workforce needs • external factors that may affect workforce supply • relevant industrial relations information, such as modern awards, conditions, rights and responsibilities of workers and management • relevant government policy. 3. Based on your findings and analysis, develop a workforce planning report (Template 1). 4. Develop a workforce plan (Template 2) to include: • Objectives for modification or retention of the workforce • Strategies to address unacceptable turnover • Objective required for retaining skilled labour • Objectives for workforce diversity and cross-cultural management • Strategies to source skilled labour • Communication plan • Risk analysis and contingency plan 5. Schedule a time with the trainer and assessor in week 4 of class to present and discuss the workforce planning report and the workforce plan. The meeting aims to obtain agreement and endorsement of the workforce plan. The trainer and assessor will play the role of the Managing Director, and a group of classmates will play the role of the Operation manager, the HR manager and the Finance and Administration Manager. The trainer and assessor will evaluate your performance during the meeting. If you are absent from class, it is your responsibility to make alternative arrangements with the trainer and assessor to perform the Role-Play. Duration: 15 minutes. Before the Role-Play • Prepare the workforce planning report and the workforce plan • Identify key talking points to justify the workforce plan • Identify the non-negotiable • Prepare to negotiate and respond to objections During the Role-Play • Explain the aim of the meeting • Summarise the content of the workforce plan and explain why it is needed • Outline workforce requirements • Explain how the workforce plan will support the achievement of organisational strategic and operational goals • Provide an overview of the plan (scope, objectives, timelines, risks, budget etc…) • Answer questions and provide information as required • Gather feedback and inputs from the stakeholders attending the meeting • Discuss any change/adjustment/refinement to the workforce plan • Use language, format and style appropriate to the audience • Use communication techniques such as summarising, rephrasing, questioning and active listening • Use negotiation techniques such as compromising, accepting, competing and collaborating. After the Role-Play • Document the changes to the workforce plan agreed on with the stakeholders during the meeting. • Finalise the workforce plan based on the changes agreed on with the stakeholders. Please note that the trainer and assessor will check that the agreed-on changes have been applied to the workforce plan submitted with your assessment Complete the following activities: Task 2.1 Research workforce requirements Review the JKL simulated business: Appendix 1 (Scenario) and Appendix 2 (Policies and Procedures); and undertake independent research to determine external factors that may affect the workforce supply. Investigate: • current data on staff turnover and demographics • projections for future workforce needs • external factors that may affect workforce supply • relevant industrial relations information, such as modern awards, conditions, rights and responsibilities of workers and management • relevant government policy. Based on your findings and analysis, develop a workforce planning report (Template 1) including: • Organisational needs, including current and the future situation concerning workforce capability • A description of the organisation’s requirements for a skilled, diverse and cross – cultured workforce • A summary of the data you have considered and analysis of the impact on organisational objectives, including: o internal and external labour supply predictions o external conditions, for example, government policy o organisational future demand and predictive techniques used. Use Template 1 and follow the instructions. Template 1 -Workforce Planning Report Introduction Address the following (ALL points must be addressed) • Provide background information about the organisation and the industry in which it operates. • Indicate why the workforce analysis has been conducted (Example: refer to the current business situation, operational plans and/or strategy) • Describe what documents, tools and techniques were used for the workforce analysis. (Example: the internal and external sources of information such as interview with staff, operational plans, SWOT or PESTLE analysis) etc. (50-100 words) Internal analysis Summarise the following information based on your research and analysis: • Staff turnover trends • Staff demographics • Current skills and knowledge of the workforce (skills and capacity audit) • Workforce’s future demands • Any critical issue/s identified during the analysis (100-150 words) External analysis Address all the points below as instructed. PESTLE Analysis Perform a PESTLE analysis. Include at least two points of analysis for each PESTLE category. Be specific (for example, do not just mention tax policy under economic, specify what tax policy you refer to). Focus on factors that may impact the workforce. PESTLE Analysis Political Economic Social Technology Legal Environmental SWOT Analysis Perform a SWOT analysis with a focus on factors and issues related to the workforce). The SWOT builds on the analysis undertaken for the internal and external business environment in this document. Identify at least 4 factors/section. SWOT Analysis Strengths Weaknesses Opportunities Threats Workforce supply Based on your research, list 4-5 factors that may affect the workforce supply. Evaluation Evaluate the workforce requirements of the organisation based on your analysis; include 3-5 identified workforce requirements in your evaluation summary. Requirements must include: • Needs for downsising and/or hire new personnel • Skills and capabilities needs • Changes to workforce profile such as location, labour mix, education, age, diversity mix • Any other requirements relevant to achieve organisational strategic goals (80-120 words) Task 2.2 Develop a workforce plan Develop a workforce plan (Template 2) to include: • Objectives for modification or retention of the workforce • Strategies to address unacceptable turnover • Objective required for retaining skilled labour • Objectives for workforce diversity and cross-cultural management • Strategies to source skilled labour • Communication plan • Risk analysis and contingency plan Use Template 2 and follow the instructions. Template 2 -Workforce Plan Executive Summary Outline of the content of the plan. (40-80 words) Workforce plan overview Key points Workforce requirements Summary of workforce requirements as identified in the report in Task 2.1
Scope For what organisational level is the workforce plan being developed? (e.g. unit, section, branch, division, group, agency, department, etc.) Will the workforce plan cover all workforce segments or critical job roles only? What are the main inclusions and exclusions of plan? (e.g. due to data constraints a workforce profile will be excluded) (30-50 words) Alignment Outline how the workforce plan will support the achievement of organisational strategic and operational objectives. (40-80 words) Objectives What is the outcome you are seeking to achieve from the implementation of the workforce plan? Define 6 objectives of the workforce plan. Determine 2-KPIs/objective. Makes sure to include objectives about: • Addressing unacceptable turnover (if required) • Retain skilled labour • Workforce diversity and cross-cultural management • Source skilled labour • Being an employer of choice • Succession planning Objectives KPIs
Outputs What will the outputs of the project be? (Example: number of new hires, training outcomes, % of a diverse workforce, decrease in turnover). 4-5 outputs. Budget Total budget to implement the workforce plan. Timeline When will the implementation of the workforce plan begin? When is it scheduled to finish (and be integrated into business as usual)? What are the timeframes associated with key components of the plan? Identify 4-5 milestones. Timeline Start: Finish: Milestone 1: Milestone 2: Milestone 3: Milestone 4: Milestone 5: Responsibility Identify 4-5 key roles and responsibilities associated with major tasks for the implementation of the workforce plan. Responsibility may include: • Operations • Reporting • Admin support • HR advice • Training and Development • Issue resolution • Risk management • Monitor and control Etc… Major Tasks Role/Responsibility
Monitoring and control Summarise how the implementation of the workforce plan will be monitored and controlled. (40-80 words) Gap Analysis Compare the current workforce analysis with the workforce requirements and document four gaps that you have identified (Add rows if needed). Current Required Gap Example: 2 receptionists in X office Example: 3 receptionists in X office Example: 1 receptionist role to fill
Strategies to support the achievement of key objectives Develop and summarise key strategies to support the achievement of critical objectives. (30-50 words/strategy) Strategy Summary Unacceptable turnover Retain skilled labour Workforce diversity and cross-cultural management Skilled labour Employer of choice Succession planning Staffing action plan Review the staffing information FY2020-21 in Appendix 1 and develop a staffing action plan for each position. Note: • Review the org chart • Review the number of staff/branch under the operational plan • Consider the total of staffing needs/position. Example: Branch Managers in Sydney+ Melbourne +Perth +Adelaide + Canberra. This is a high-level exercise. • In your review, consider current staff, required and exiting to calculate the staffing targets. Targets= Required – Current – Exiting. • Consider that all staff in the rental customer service division will be made redundant and there is a preference to advertise job vacancies internally • When planning activities to achieve the staffing targets, consider activities such as: o Promotion o Redeployment (move) o New Hire o Secondment • For each position specify how many new hires, how many promotions etc… • Identify key considerations. For example: positions offered internally first, training needs for secondment, vacancies caused by promotions etc.. Position Staffing target for FY 2020-21 Activity Senior manager Branch manager Line manager (service, sales) Sales force Rental customer service (redundant) Mechanic Considerations Communication Matrix Develop a communication matrix to facilitate stakeholder engagement and communication for implementation and post-implementation of the workforce plan. (6-8 stakeholder groups and/or individuals) Stakeholder (Groups and or individual) Communication Need/s Communication Medium/media Frequency Example: Board of director, Managing Director, Departmental managers, teams, offices, government agencies etc… Example: Reporting, news, information and data, surveys/feedback etc… Example: Email, meetings, newsletter, social media platform, mobile app etc.. Example: Weekly, ad hoc, fortnightly, monthly etc..
Risk assessment and contingency planning Identify two risks for each workforce objective and develop a risk treatment strategy for each risk. If the risk is extreme, outline a contingency plan for that risk. Example: Objective Risk Description Likelihood Consequences Risk Evaluation Risk Treatment or Contingency Plan (20-50 words) All staff to become proficient in the use of new IT system. Different pre-existing IT knowledge and skills in the workforce L Mo H Organise additional training session for staff with lack of IT knowledge and skills. Explore the opportunity to run this session online. Productivity loss when scheduling training time for staff. L Mo H Plan training to ensure minimum function in each department is covered to minimise disruptions. Schedule training on Friday afternoon. Objective Risk Description Likelihood Consequences Risk Evaluation Risk Treatment or Contingency Plan (20-50 words)
• Likelihood: Almost certain (A) Likely (L) Moderate (M) Unlikely (U) Rare (R) • Consequence: Insignificant (I) Minor (Mi) Moderate (Mo) Major (Ma) Catastrophic (C) • Evaluation: Extreme (E) High (H) Medium (M) Task 2.3 Present and obtain approval for the workforce plan Schedule a time with the trainer and assessor in week 4 of class to present and discuss the workforce planning report and the workforce plan. The meeting aims to obtain agreement and endorsement of the workforce plan. The trainer and assessor will play the role of the Managing Director, and a group of classmates will play the role of the Operation manager, the HR manager and the Finance and Administration Manager. The trainer and assessor will evaluate your performance during the meeting. If you are absent from class, it is your responsibility to make alternative arrangements with the trainer and assessor to perform the Role-Play. Duration: 15 minutes. Before the Role-Play • Prepare the workforce planning report and the workforce plan • Identify key talking points to justify the workforce plan • Identify the non-negotiable • Prepare to negotiate and respond to objections During the Role-Play • Explain the aim of the meeting • Summarise the content of the workforce plan and explain why it is needed • Outline workforce requirements • Explain how the workforce plan will support the achievement of organisational strategic and operational goals • Provide an overview of the plan (scope, objectives, timelines, risks, budget etc…) • Answer questions and provide information as required • Gather feedback and inputs from the stakeholders attending the meeting • Discuss any change/adjustment/refinement to the workforce plan • Use language, format and style appropriate to the audience • Use communication techniques such as summarising, rephrasing, questioning and active listening • Use negotiation techniques such as compromising, accepting, competing and collaborating. After the Role-Play • Document the changes to the workforce plan agreed on with the stakeholders during the meeting. • Finalise the workforce plan based on the changes agreed on with the stakeholders. Use the space provided below to document the changes. Please note that the trainer and assessor will check that the agreed-on changes have been applied to the workforce plan submitted with your assessment. Appendix 1 – Scenario JKL Industries is an Australian-owned company selling forklifts, small trucks and spare parts to industry, with a rental division leasing forklifts and small trucks. The company’s head office is in Sydney and JKL has branches in Brisbane, Melbourne, Perth, Adelaide and Canberra. After 12 years in business, focusing on forklifts and small trucks, JKL has been offered the sales rights to a range of medium and large trucks from an overseas supplier. This opportunity will provide JKL with an advantage in range over its competitors. Sales results over the past five years have indicated strong growth in forklift and truck sales, which have averaged 10% sales growth per annum. The rental market has been in decline for the past three years due to the reduced costs of these vehicles and some taxation benefits for purchases of these vehicles. Taking the sales opportunity will, however, entail some significant changes, including significant changes to company structure and operations. The company will reposition itself to focus solely on retail sales and service and exit the rentals market, in which forces such as competition and consumer choice reduce potential profitability. The changes will necessarily impact workforce planning. The company will need to ensure it has the right people with the right skills at the right time to achieve objectives. JKL will need to closely monitor turnover and recruitment and implement strategies to retain skilled people and ensure critical roles are filled. In accordance with the organisation’s values, JKL intends (to the extent feasible) to recruit from within the company and up skill or re skill existing rentals employees who wish to remain with the company. As an HR consultant, you have been contracted by JKL to review workforce requirements, develop and implement a workforce plan. Mission JKL Industries is an Australian owned company selling forklifts, small trucks and spare parts to industry. We deliver value to customers and investors through our highly trained, motivated, and expert workforce. Vision JKL Industries believes in developing and unlocking the potential of its people to allow the company to become the leading supplier of forklifts, small, medium and large trucks in Australia. Company values ? Performance excellence ? Value for investors, customers and employees ? Personal and professional development ? Diversity ? Sustainability. Organisational Chart
Business and strategic planning FY 2020-2021 Goals Strategic objectives Operational objectives Provide value to investors and owners Increase overall profitability by 10% over next three years Reduce costs through negotiations with suppliers Reduce costs through HR management efficiencies Increase revenue by through providing increased customer value Exit underperforming markets; JKL will withdraw from the rental market and close the rental division within the next 18 months HR partners with business to help business achieve financial goals HR completes scan of external conditions and market/industry forces impacting competitiveness and capability development Provide value to customers JKL will continue to sell and service forklifts and expand their market share by 7% within the next 12–18 months Provide quality customer service JKL will expand existing branches to include the sale of medium and large trucks within 18 months HR partners with business to help business meet customer needs HR partners with front line managers to help them meet the needs of customers through motivated, competent and well- equipped staff Develop workforce potential Provide required training to meet workforce needs Deliver training to upskill rental employees Recruit Conduct workforce planning through FY 2021–22 Complete implementation of staff planning for FY 2020–21 Conduct skills audits and needs analysis for all roles to be filled by recruitment strategy Ensure all critical roles are filled to meet revenue targets Become an Employer of Choice Provide personal development plans for all employees Retain managerial talent through rewards, promotion and training Provide best in industry programs incentives and HR services Manage performance and adherence to organisational values Complete twice-yearly performance reviews Communicate organisational values and code of conduct Build culture of excellence: eliminate discrimination and promote diversity in workforce Promote levels of diversity in workplace proportional to percentage of population Continuously improve operations and management efficiency Monitor performance in all areas of strategy and operational efficiency Monitor management inputs, such as completion of reporting and coaching requirements Monitor stock turns of forklifts, trucks, etc. Monitor HR service delivery efficiency Workforce Data The following staff turnover and demographics data was gathered from the JKL accounting and payroll system and HR management system. Current HR workforce turnover and demographic data Turnover FY 2019–20 (29%) Position Number exits Number staff Reasons for leaving Senior manager 1 4 1. Retirement 2. Other opportunities Branch manager 2 6 1. Retirement 2. Other opportunities Line manager 3 18 1. Lack of opportunity 2. Unhealthy work culture 3. Retirement Sales force and customer service 25 80 1. Lack of opportunity 2. Lack of recognition 3. Unhealthy work culture Mechanic 10 32 1. Better opportunities elsewhere 2. Lack of recognition 3. Unhealthy work culture Demographics FY 2019–20 Position Number Number women Number Aboriginal or Torres Strait Islander Senior manager 4 0 0 Branch manager 6 0 0 Line manager 12 2 0 Sales force and customer service 80 70 0 Mechanic 32 3 0 Staffing Information FY 2020-21 Role Sydney Melbourne Brisbane Perth Adelaide Canberra Senior manager Current: 4 Required: 4 Exiting: 1 – – – – – Branch manager Current: 1 Required: 1 Exiting: 0 Current: 1 Required: 1 Exiting: 0 Current: 1 Required: 1 Exiting: 1 Current: 1 Required: 1 Exiting: 0 Current: 1 Required: 1 Exiting: 0 Current: 1 Required: 1 Exiting: 1 Line manager (service, sales) Current: 2 Required: 2 Exiting: 1 Current: 2 Required: 2 Exiting: 0 Current: 2 Required: 2 Exiting: 1 Current: 2 Required: 2 Exiting:1 Current: 2 Required: 2 Exiting: 0 Current: 2 Required: 2 Exiting: 0 Sales force Current: 10 Required: 15 Exiting: 3 Current: 9 Required: 15 Exiting: 3 Current: 9 Required: 15 Exiting: 2 Current: 9 Required: 13 Exiting: 3 Current: 9 Required: 13 Exiting: 3 Current: 9 Required: 13 Exiting: 3 Rental customer service (redundant) Current: 5 Required: 0 Exiting: 1 Current: 4 Required: 0 Exiting: 1 Current: 4 Required: 0 Exiting: 1 Current: 4 Required: 0 Exiting: 2 Current: 4 Required: 0 Exiting: 1 Current: 4 Required: 0 Exiting: 2 Mechanic Current: 7 Required: 8 Exiting: 2 Current: 5 Required: 6 Exiting: 2 Current: 5 Required: 6 Exiting: 1 Current: 5 Required: 6 Exiting: 2 Current: 5 Required: 6 Exiting: 1 Current: 5 Required: 6 Exiting: 2 Mechanic’s apprentice 0 1 1 1 0 0 Workforce requirements (historical data and projected data) Sales force The sales force is critical for achieving revenue targets. Revenue is closely correlated with average staff levels at each location (R2= 0.9782). Future staff requirements (x) have been calculated by substitution into the regression equation (y=0.3717x +0.2175)
Financial year Numbers of sales/customer service personnel Revenue ($ millions) FY 2015–16 80 (5 locations) 32 FY 2016–17 85 (5 locations) 34 FY 2017–18 80 (5 locations) 32 FY 2018–19 80 36 FY 2019–20 78 29 FY 2020–21 84 required to support projected revenue across 6 locations 32* FY 2021–22 90 required 35* FY 2022–23 102 required 40* *Projected sales Mechanics As the business expands, more mechanics will be needed to satisfy demand. Financial year Numbers mechanics required FY 2015–16 25 FY 2016–17 30 FY 2017–18 30 FY 2018–19 30 FY 2019–20 32 FY 2020–21 38* FY 2021–22 42* FY 2022–23 45* *Projected requirements The business has red-flagged sourcing skilled mechanics with advanced IT and technical skills as a potential risk area for the business. Operational Plan JKL intends to implement operational plans to realise strategic objectives. Key aspects to operations include human resources and workforce planning, performance management, physical and financial resources and workflow. Human resources The organisation is currently using a HR business partner model with a human resources officer aligned to each of the three key business areas: sales, fleet rentals, and service. JKL employees over 190 personnel in the following categories (see organisation chart). The Managing Director reports to a Board of Directors and is based in the Sydney head office, along with the Operations Manager, HR Department and the Finance and Administration team. The HR Manager reports to the Operations Manager and heads up the HR centers of excellence that include recruitment, learning and development, and employee relations and services. At each of the state-based sites there is a branch office consisting of an office building, warehouse, service department and sales office. The HR officers (Business Partners) report to both the HR Manager at head office and their respective managers in the branches. A summary of human resources at each location in FY 2019–20 appears below: Sydney head office Personnel: ? 30 full-time and casual sales and customer service people (10 sales consultants; 5 rental consultants; 5 mechanics; 3 apprentices, 3 HR officers; 3 administrative assistants ? accounts manager and 2 accountants ? senior management team (3) + 1 branch manager (operations manager, HR manager, finance and administration manager) ? CEO and managing directors. Branches Each branch employs the following personnel: ? 30 full-time and casual sales and customer service people (9 sales consultants; 4 rental consultants; 5 mechanics; 3 apprentices, 3 HR officers; 3 administrative assistants ? branch manager. Office requirements Sydney Head office ? size: 15,000 square metres (~70% space available for sales and rentals; ~25 available for servicing) ? large mezzanine office space (occupied by Senior Management Team) ? loading bay with large capacity. Branches ? average size: 12,000 square metres (~70% space available for sales and rentals; ~25 available for servicing) ? large mezzanine open-plan office space with separate access (was previously rented out to a telemarketing company) ? loading bay with large capacity. Operating capital requirements JKL requires approximately $13 million in working capital to sustain the business and ensure it meets all opening and ongoing financial obligations. Operational expenses Wages, salaries $6,000,000 Consultancy fees $150,000 Communication expenses $120,000 Marketing $2,400,000 Premises expenses $3,000,000 Insurance $356,000 Depreciation and amortisation $540,000 Office supplies $180,000 Training $180,000 Total expenses $12,926,000 Insurance requirements JKL will have to incur costs for business liability insurance. The estimated cost for this requirement is $356,000 per year. Operational workflow Sales 1. Negotiate with suppliers. 2. Receive and warehouse products. 3. Provide service and information to customers. 4. Receive payment. 5. Arrange delivery of items (if required). Rentals 1. Conduct market research to determine needs. 2. Negotiate with suppliers. 3. Receive and warehouse rental products. 4. Provide service and information to rental customers. 5. Receive payment. 6. Arrange delivery of items (if required). Service 1. Conduct market research to determine needs. 2. Negotiate with suppliers. 3. Receive and warehouse service supplies. 4. Provide service and information to service customers. 5. Receive payment. JKL accepts cash, EFTPOS and major credit cards. Credit terms are available for trades. Operating hours JKL operates Monday to Friday from 9 am to 5 pm. JKL will be operational year round except federal and state holidays (as they apply to each branch). JKL risk management action plan Risk Risk likelihood Risk impact Controls Monitoring Timelines Responsible JKL fails to meet revenue goals M H Tightly plan and manage skills and capability Scorecard results Financial statements Monthly and quarterly reporting Managers at each level JKL fails to expand market share M H Manage performance and adherence to organisational values Regular training Revenue figures Customer Monthly and quarterly reporting Managers at each level JKL fails to recruit and retain staff in areas of critical need (management, salesforce, mechanics) M H Manage performance and adherence to organisational values Take steps to become an Employer of Choice (steps TBD) Plan strategic approach to workforce and staffing for three years in alignment with organisational goals Consult to complete shorter term (yearly staffing plans in business partnership with relevant managers in alignment with workforce strategic planning) HRMS statistics: ? training numbers ? recruitment figures ? turnover Internal climate survey results Monthly and quarterly reporting Managers at each level JKL fails to comply with legislative requirements L H Manage performance and adherence to organisational values Regular review of legislative environment and relevant policies HRMS statistics: ? demographics Audit results Internal climate survey results Monthly and quarterly reporting Managers at each level Individual staff and contractors Appendix 2 – Policies and Procedures Risk management strategy and plan Introduction JKL recognises that risk management is an essential component of good management practice and is committed to the proactive management of risks across the organisation. The strategy is designed to: ? identify, evaluate, control and manage risks, including environmental risks ? ensure potential threats and opportunities are identified and managed ? inform store management, partners and staff members about their roles, responsibilities and reporting procedures with regards to risk management ? ensure risk management is an integral part of planning at all levels of the organisation. Guiding principles JKL is committed to achieving its vision, business objectives and quality objectives. This will be achieved through the proactive management of risk at all levels of the organisation. JKL acknowledges that embracing innovative ideas and practices carries with it risks, but that these are identifiable and measurable and therefore capable of being subject to realistic risk mitigation processes. Responsibility and authority Store managers/partners have responsibility for ensuring that risk management is in place. Managers/partners have the responsibility of reviewing the Risk Action Plan (outlined in the table at the end of this document) on a monthly basis. Staff support and implement policies approved by the partners. Key risk indicators will be identified, closely monitored and action taken where necessary, by all employees of JKL. Risk management framework This framework encompasses a number of elements that together facilitate an effective and efficient operation, enabling JKL to respond to a variety of operational, financial, commercial and strategic risks. These elements include: ? Policies and procedures: A series of policies underpin the internal control process. ? Reporting: Decisions to rectify problems are made at regular meetings of the partners and management. ? Business planning and budgeting: The business planning and budgeting process is used to set objectives, agree on action plans and allocate resources. Progress towards meeting business plan objectives is monitored regularly by the partners. Contingency planning is undertaken as required. ? Risk management review: The partners are required to report monthly. ? External audit: The final audit of financial statements is controlled by an external chartered accountant who provides feedback to the partners. Definitions Risks are identified on a scale of likelihood of occurring in the next 12 months and assigned an impact or consequence of the risk as high, medium or low. High includes either a significant shortfall of around 40% in achieving budget or a significant reduction in ability to function in such a way as to achieve company goals. Medium includes either a shortfall of budget of between 10% and 20% or some reduction in function, and low indicates minor reductions in achieving budget or minimal reduction in performance. JKL policies and procedures JKL has a number of policies and procedures to support its core values and to ensure compliance with legislative requirements. Code of conduct JKL Industries acknowledges its role as a responsible corporate citizen. JKL’s success will result not simply from satisfying specific equipment needs for a quality product at reasonable prices, but from conducting its business with integrity and in accordance with the core values of the organisation. Employees and officers of JKL are expected to: ? respect and support the core values of the organisation: ? performance excellence ? value for investors, customers and employees ? personal and professional development ? diversity ? sustainability ? respect others and treat others (colleagues, managers, reports, clients, customers and organisational stakeholders) with fairness ? act in accordance with relevant legislation, standards and industry codes of practice ? act honestly to protect the reputation of JKL; avoid the fact or appearance of conflict of interest ? protect the privacy of others in accordance with organisational privacy and recordkeeping policies. Legislative requirements It is company policy to comply in all respects with local, state/territory, and federal government legislation. The relevant legislation that needs to be complied with includes: ? Competition and Consumer Act 2010 ? Disability Discrimination Act 1992 ? Workplace Gender Equality Act 2012 (Cwth) ? Fair Work Act 2009 ? Freedom of Information Act 1982 ? Privacy Act 1988 ? Racial Discrimination Act 1975 ? Safety, Rehabilitation and Compensation Act 1988 ? Sex Discrimination Act 1984 ? state and territory health and safety legislation. JKL’s policy of compliance with legislation requires each employee to understand the legislation relevant to their position. Managers and employees of JKL are expected to conduct their operations in a manner consistent with all relevant legislation. Relevant legislation is available for reference through senior management, HR or via access to the internet. State legislation and summary notes are accessed on state government websites. A guide to accessing federal and state legislation, court decisions, key national and state bodies and research tools is available at: ? Parliament of Australia, ‘Key internet links on Australian law’, viewed March 2014, http://www.aph.gov.au/About_Parliament/Parliamentary_Departments/ Parliamentary_Library/Browse_by_Topic/Auslaw . Health, safety and rehabilitation policy The purpose of this policy is to state the organisation’s commitment to reducing and managing health and safety risks, and delivering workers’ compensation and rehabilitation and first aid training. This policy applies to all officers, employees and contractors of JKL. Applicable legislation includes: ? Safety, Rehabilitation and Compensation Act 1988 (Cwlth) ? Work Health and Safety Act 2011 (NSW) ? state health and safety Acts that apply to each branch (check your state’s legislation) ? Workers’ Compensation Act 1987 (NSW) ? Workplace Injury Management and Workers’ Compensation Act 1988 (NSW). The JKL health, safety and rehabilitation policy are displayed in all work locations. JKL’s commitment to the work health and safety is further detailed as part of the JKL Work Health and Safety Management Standards. Workplace harassment, victimisation and bullying policy The purpose of this policy is to underscore the organisation’s commitment to the elimination of all forms of bullying and harassment in the workplace. All employees have the right to conduct their work within a fair, supportive, high-performance environment. Harassment, victimisation and bullying in the workplace are illegal and such actions are not tolerated by JKL. Staff members found to be harassing or bullying other members of staff or customers will face disciplinary action ranging from counselling and performance management to summary dismissal. This policy applies to all officers, employees and contractors of JKL. Relevant legislation may include, but is not limited to: ? Disability Discrimination Act 1992 ? Workplace Gender Equality Act 2012 (Cwth) ? Racial Discrimination Act 1975 ? Sex Discrimination Act 1984 ? Anti-Discrimination Act 1977 (NSW). Anti-discrimination and equal opportunity policy The purpose of this policy is to underscore the organisation’s commitment to the fair treatment of all personnel and customers. JKL Industries values the diversity of its team, clients and communities and respects the rights of individuals and groups to operate in an environment free of discrimination. Access and equity (diversity and anti-discrimination) is fundamental to the operations of JKL. It is embedded in policies, practices and forward planning. JKL recognises the importance of diversity in achieving our vision. JKL understands the business environment and actively assists customers to reach their optimum potential. Our primary objective is to be solution-oriented and focused on customer needs. JKL recognises that valuing diversity is pivotal to achieving its vision. A welcoming, supportive environment will be provided leading to positive learning and employment, and individuals having the opportunity to reach their optimum potential. At JKL, anyone engaged in employment or the provision or receipt of training and/or services has the right to operate in an environment that is free from discrimination on the grounds of: age; breastfeeding; disability; industrial activity; lawful sexual activity; marital status; physical features; political belief or activity; pregnancy; race; religious belief or activity; sex; gender identity; sexual orientation; parental or carer status; employment activity; or personal association with any individuals with these characteristics. Procedures are in place for handling any grievances including complaints of discrimination, unfair treatment or harassment. Complaints will be taken seriously and every effort will be made to resolve them quickly, impartially, empathically and with appropriate confidentiality. Victimisation of complainant/s and witness/es is illegal. Complaints may also be lodged with a relevant government agency or regulatory body. This policy applies to all officers, employees and contractors of JKL. Relevant legislation may include, but is not limited to: ? Disability Discrimination Act 1992 ? Workplace Gender Equality Act 2012 (Cwth) ? Racial Discrimination Act 1975 ? Sex Discrimination Act 1984 ? Anti-Discrimination Act 1977 (NSW). JKL is committed to upholding affirmative action, equal opportunity and anti-discrimination legislation. This legislation is detailed at: ? ‘Legislation’, Australian Human Rights and Equal Opportunities Commission, viewed March 2014, http://www.humanrights.gov.au/our-work/legal/ legislation . Privacy Policy The purpose of this policy is to outline JKL’s commitment to protecting the right to privacy of both employees and customers. Customer information is treated under the following rules. Collection Organisations must ensure that individuals are aware their personal information is being collected, why, who it might be passed on to and that they can ask the organisation what personal information it holds about them. Use Personal information may not be collected unless it is necessary for an organisation’s activities and must only be used for the purpose it was collected. Data quality Organisations must take steps to ensure that the personal information they collect is accurate, complete and up-to-date. Data security An organisation must take reasonable steps to protect the personal information it holds from misuse and loss and from unauthorised access, modification or disclosure. Openness An organisation must have a policy document outlining its information handling practices and make this available to anyone who asks. Access and correction Generally, an organisation must give an individual access to personal information it holds about the individual on request. Identifiers Generally, an organisation must not adopt, use or disclose an identifier that has been assigned by a Commonwealth government agency. Anonymity Organisations must give people the option to interact anonymously whenever it is lawful and practicable to do so Transborder data flows An organisation can only transfer personal information to a recipient in a foreign country in circumstances where the information will have appropriate protection. Sensitive information Sensitive information (such as about someone’s health, political opinions or sexual preference), may only be collected with the consent of the individual (unless a public interest exception applies). JKL takes care to respect employees to privacy and fully complies with our obligations under relevant legislation. Employee records are exempt from the Privacy Act. Records include: ? employee records and personnel files ? referee reports ? workplace surveillance and monitoring. Although such records are exempt from the Privacy Act, JKL commits to protecting the privacy of employees through: ? providing access to own records where available or practicable for correction ? undertaking not to pass on data to others or external parties except for the strict purposes of undertaking JKL business or without express permission. This policy applies to all officers, employees and contractors of JKL. Relevant legislation may include, but is not limited to: ? Privacy Act 1988 ? Privacy Amendment (Private Sector) Act 2000. Recordkeeping Policy The purpose of this policy is to outline the organisation’s approach to recordkeeping. At JKL, records management systems are based on developing and implementing recordkeeping policies, procedures, and practices to meet the operational needs of the organisation and that comply with externally imposed standards such as legislation. Implementation strategies for recordkeeping systems include: ? ensuring the system to meets all of the operational and strategic needs of JKL ? documenting the system (see procedures) ? training personnel to create and store records ? setting standards for recordkeeping and monitoring the use of systems ? ensuring all legislative requirements are met, including for retention periods. JKL adheres to the Australian and international standard for recordkeeping, AS ISO 15489: 2002 Records Management. This policy applies to all officers, employees and contractors of JKL. Relevant legislation may include, but is not limited to: ? Privacy Act 1988 ? anti-discrimination legislation. Recordkeeping procedures File management Create a personal subfolder within the server (using your name as the subfolder name) to hold your day-to-day working files. Do not store company data on your C: drive (i.e. do not save work only to your computer, rather than to the network) unless absolutely necessary. Company data should be stored in the appropriate server drive. Unlike the servers which are backed up automatically, data on your own computer is not backed up and your work may be lost if you experience a system crash. If you use a laptop and require access to files offsite, you will be set up with remote access to server files away from the office. When documents are completed, they should be saved to the appropriate ‘completed work’ folder in your department. To ensure privacy, all employee records and information gathered from employees must only be used for the stated purpose of collection and must be kept on a secure HRMS server. Filenames Filename should include authors last name, title of report (or abbreviated title of report), and date of submission. Back-ups Back-up copies of all electronic files on the server are made twice weekly. If you spend an extended time away from the office network using a laptop, it is your responsibility to ensure local copies of company files are backed up. Vocational education and training, apprenticeships and traineeships policy The purpose of this policy is to underscore JKL’s commitment to developing workforce capability and developing its people. JKL is committed to providing young and new graduates in gaining employment in the industry. Apprentices and trainees are rostered on each shift with at least one vocationally competent person who supervises the apprentice/trainee’s work and performance of duties. JKL directs all clients to the relevant guide to apprenticeships and traineeships and the relevant government websites. ? Australian Apprenticeships, viewed March 2014, http://www.australianapprenticeships.gov.au/ . This policy applies to all officers, employees and contractors of JKL. Performance management policy The purpose of this policy is to underscore JKL’s commitment to monitoring performance, developing workforce capability and developing its people. Performance reviews should be held twice yearly by managers. Performance should be monitored against agreed KPIs and feedback provided on a regular basis. This policy applies to all officers, employees and contractors of JKL. Relevant legislation may include, but is not limited to: ? Privacy Act 1988 ? anti-discrimination legislation ? equal employment opportunity legislation.
