Reference no: EM131048461 , Length: word count:2800
PART A - Critical evaluation of information source
Required:
Review the requirements for this assessment item carefully. Giving due consideration to the requirements, find and review one (1) scholarly academic journal article on each theory sourced from the CQUniversity Library database. Your articles should be (i) appropriate to the key requirements of the assessment item and also be (ii) identifiable as a quality source. To demonstrate this you must justify the quality of your articles using the five standard criteria for evaluating sources on the Library "Compass: library help online" site (see links to criteria on the Moodle course website or you can access it by navigating through the Library site). You may use a table in this part to summarise your evaluation.
You should write approximately 800 words in this Part.
PART B - Practical application of accounting theory
(i) Write an explanation of each theory sourced, in the most part from the academic journal articles evaluated in Part A above (you may use additional sources to support your discussion including your set text). Your discussion in this section should be focussed on the key features of the theories.
You should write approximately 1000 to 1200 words in this section.
(ii)
Following from your reading of the Media Release and newspaper article attached, you should now do some background research on:
- The Resource Super Profits Tax (RSPT) proposed by former Prime Minister Kevin Rudd;
- The RSPT's replacement with a Minerals Resource Rent Tax (MRRT) by former Prime Minister Julia Gillard; and
- The recent repeal of the MRRT byPrime Minister Tony Abbott.
Which theory of regulation best explains the position of the Government when proposing the Resource Super Profits Tax (RSPT)? Justify your answer.
You should write approximately 300 words in this section.
(iii) Which theory of regulation best explains the regulatory process that occurred with the RSPT's replacement with a MRRT and/or the MRRT's repeal on 5 Sept 14? Justify your answer.
You should write approximately 500 words in this section.
PART C - Accounting regulation processes
Discuss the Media Release and newspaper article in the context of the statement "regulation is the output of a political process". Do you agree or disagree? Why, or why not? Include in your discussion what the potential social/economic consequences could be for the mining companies and society if a ‘mining tax'is or is not adopted.
You should write approximately 200 words in this section.
PART D - Journal and/or reflection
Graduate attributes are the qualities, skills and understandings that a student should develop during their studies. These attributes shape the contribution students are able to make to their profession and society. Graduate attributes include: communication; problem solving; critical thinking; information literacy; team work; information technology competence; cross cultural competence; and ethical practice.
You will be assessed based on your ability to demonstrate your developing self-awareness of these attributes. Provide a self or group reflection on how this course and specifically this assessment assisted you in building these attributes. You may address only some or the entire list of graduate attributes.
If you have chosen to work as a group you must also include a work journal for this task. The journal should include details of group activities (when, where, what and how) and individual work undertaken (similar to a diary outlining your contribution). You should submit your journal/s as an appendix to the assessment item.
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