designed as a practical simulation

Group Case Studies (20%)
The group case study project in this course is designed as a practical simulation of a realworld
business problem. Instead of testing only your theoretical knowledge, it allows you to develop a
practical, business
orientated solution to a problem over time through social interactions. You will
have ample opportunity to develop many of the Graduate Attributes that you are expected to have
by the completion of your degree.
In particular, you will be required to exercise the following
key skills:
– Communication skills
in your written assignments, by giving a group presentation,
and by discussing with your team members.
-Teamwork and leadership skills
while working together in a group.
-Critical thinking and problem solving skills – by developing a practical solution to the
real
world business problem.
– Professional skills – by building relationships and networks, by taking initiative,
planning, organising and self
managing to achieve the individual and group outcomes by the due
dates.
You will be expected to work in a team for the case project. The questions below are designed
to answer some of the questions you may have about group work.
What is the rationale for group work?
Your ability to forge relationships, build networks, maintain contacts and work within a team is an
essential part of working in a professional or business environment. The group work component of
the case study project is an important part of you developing your Communication, Teamwork and
leadership and Professional Skills.
How many people must be in the group?
3-5 students for each group. You can form the group by yourself. Please check the activity “Please
Form the Group for your Assignment”
on Moodle and join the preferred group.
Assessment criteria:
Marks will be awarded according to how well the Presentation PPT meet below criteria. For
example, if visual aids are reasonably well prepared, the group will be awarded with “Good” but not
“Outstanding” marks.
The presentation is limited to 15 minutes.
Late submission penalties:
1-5 working days late: 10% of the maximum marks available for the assessment item will be
deducted.
Please note that the penalties are applied to the maximum marks available for the assignment, not
the actual mark awarded.
Structure of Presentation (10%):
Is broken into wellsized, logical components that are linked together. This shows the extent to
which the group has prepared for the presentation together. I would suggest to include the following
parts in your presentation PPT:
1. Informative introduction: The introduction is the point at which the presenter explains
the content and purpose of the presentation. This is a vitally important part of your talk as you will
need to gain the audience’s interest and confidence.
2. Main points: When preparing your PPT you should put aside your research notes and
produce a
list or summary of the main points that you would like to make, expressing each in a
few words or a short sentence. After you have identified your main points, you should embellish
them with
supporting information. For example, add clarity to your argument through the use of
diagrams, or substantiate your claims with appropriate data. Use the supporting information to add
colour and interest to your talk, but avoid detracting from the clarity of your main points by
overburdening them with too much detail.
3. The Conclusion: in this part you can summarise the content and purpose of your case
study, offer an overview of what has been achieved and make a lasting impact.
Visual Aids:
Are effective. I would suggest you to include pictures/digram/few key words (less than 30 per
slide) in your PPT.
– There is no slide limit, but make sure you will include slides for the reference.
Video presentation submission (10%):
Each group is required to submit a pre-recorded 15-minute video presentation. The
presentation will be about a discussion question based on relevant accounting
standards, reporting regulation, or current affairs related to a course topic. All
members of the syndicate must show up in the video presentation and speak for
around 3 minutes each (for a group of 5 members). It is required that the student’s
face to appear in the screen while delivering the presentation.
You must upload your video to a cloud server (e.g., Zoom cloud, YouTube) with
public access, upload the link on Moodle by the due date/time, and keep the video
available for at least one week.
Each student member’s grade will be based on the group performance, which will be
assessed using the following rubric

Video production resources
There are many tools available to record video presentations. We recommend using
Zoom to record your video presentations. A tutorial can be found through the link
below.
https://www.youtube.com/watch?v=0G75BsbpWLI
The easiest way to submit your video presentation is to record your group
presentation using Zoom’s record function. You may choose ‘Record on this

Group performance Rubric
Grade Performance example
0-2 The video presentation
is not submitted on time;
contains several critical factual or technical errors;
does not address the topic or demonstrate reasonable research effort; or
does not produce clear and audible video output.
2-4 The video presentation
is clear, audible and easy to follow;
uses basic visual aids, although not always appropriate;
addresses most of the questions but involves some irrelevant comments;
demonstrates some but limited research effort outside the course materials; or
is free of critical factual or technical errors.
5-7 The video presentation
is well organized and well communicated;
uses concise, accurate language throughout;
uses appropriate visual aids;
draws appropriate connections with relevant course topics;
addresses all of the questions and is free of irrelevant comments;
demonstrates some research effort outside the course materials;
maintains cohesion across different parts of the presentation; or
is free of critical factual or technical errors.
8-10 The video presentation
is well organized and well communicated;
uses concise, accurate language throughout and shows natural interaction with
the camera;
uses a variety of visual aids that help demonstrate complex details;
draws appropriate connections with relevant course topics as well as well
articulated critiques;
addresses all of the questions in depth and is free of irrelevant comments;
demonstrates extensive research effort outside the course materials;
maintains cohesion across different parts of the presentation; or
is free of critical factual or technical errors.

computer’ if your presentation will require further editing, or ‘Record to the cloud’ if
your presentation is well rehearsed and no editing will be required.
If your video recording requires editing, you may use
OpenShot (https://
www.openshot.org)
, a free software that is sufficient for our purpose. There are
many video tutorials available online.
Of course, you may use any other recording and/editing software that is more
accessible to you.
Case Topic
Nowadays, many large corporations operate across borders and exploit taxation
differences between different countries. Many scholars and regulators claim that
some of the most profitable global companies pay too little tax, because these
companies can shift profits from high-tax countries to ‘tax havens’ through
arrangements such as transfer pricing. Therefore, it has been proposed that
corporations should be taxed on the consolidated group level, instead of the legal
entity level.
Required
Discuss your assessment of the proposal. Specifically, you are expected to:
1. Illustrate how global companies can shift profits across borders through transfer
pricing.
2. Discuss one real world example where a global company seeks tax avoidance
through foreign subsidiaries.
3. Explain why the proposal might help with discouraging this type of tax avoidance.
4. Conjecture some difficulties in implementing this proposal.

5. Make some recommendation for the Tax Authority how to stop profits shifting
from high-tax countries to ‘tax havens’.
Submission requirements – Formal Business Report (10%):
The formal business report should include the following:
-A Group Assignment Cover Sheet
-A Title page
-An Executive Summary
-Introduction and Main Body
-Conclusions / Recommendations
-A Reference page
-Appendices
All the requirements in this assignment must be typed and printed. No hand
written
assignments will be accepted. The report should keep appropriate font size, margin
and double spaced. The report should
not be more than 10 typed pages (excluding
group assignment cover sheet, reference, and appendices).
Please be aware that if you don’t contact your group members by 4 Nov., you
will be removed from that group and may receive a “0” mark for this
assessment. The special consideration is not available for this assessment.