Management Highway Project Of Apic Consult By Sydney Motorway Network - 1925 Words

Management: Highway Project Of Apic Consult By Sydney Motorway Network (Coursework Sample) Content: HIGHWAY PROJECT OF APIC CONSULT BY SYDNEY MOTORWAY NETWORK Table of Contents TOC \o "1-3" \h \z \u Background of the information PAGEREF _Toc520767312 \h 3Project management process PAGEREF _Toc520767313 \h 3Project delivery method PAGEREF _Toc520767314 \h 3Financial contract type PAGEREF _Toc520767315 \h 5Best procurement method PAGEREF _Toc520767316 \h 7Risk management plan PAGEREF _Toc520767317 \h 9Risk register PAGEREF _Toc520767318 \h 9Risk Quadrant analysis PAGEREF _Toc520767319 \h 11Risk mitigation plan PAGEREF _Toc520767320 \h 11Quality management plan PAGEREF _Toc520767321 \h 12Conclusion PAGEREF _Toc520767322 \h 13Reference List PAGEREF _Toc520767323 \h 14 Background of the information This study focuses on the highway project of the existing Sydney motorway network that contains M5, M5 East and M4 Motorway collectively. The target organization in this project is APIC consultant that allows Government and private agencies to get any contract based on their capabilities. It is found that the Sydney Motorway Network deals with the high rate of traffic on weekdays and peak hour. Due to a heavy concentration of traffic in this area, the Australian Government has decided to enhance the infrastructure by broadening the M4 Motorway from Church Street to Homebush Bay Drive. Therefore, this construction project is delivered to the WestLINK, a joint venture organization of JPM Co, TOP Construction and KLG Solution. Henceforth, this study highlights on the proper delivery method, financial contract type and appropriate procurement method for this project. Project management process Project management process can be considered as the best practice that helps an organization to achieve goals significantly. Focusing on this case, the significance of a proper project management process can be viewed from a monetary perspective. It is observed that this large project needs to complete within 2023 by securing the allocated budget of the Government. Therefore, proper delivery method, financial contract type and appropriate procurement method need to be applied for enhancing the project management process. Project delivery method Three kinds of project delivery methods can be applied by a project manager in a highway construction project. These are: * Design-Bid-Build method * Design-Build * CMAR An evaluation matrix has been developed to select the proper project delivery method: Criteria Weightage Project Delivery Systems Design-Bid-Build Design-Build CMAR Score Weightage Score Weightage Score Weightage Time 20 2 40 4 80 3 60 Budget 45 1 45 5 225 4 180 Quality 25 3 75 3 225 3 75 Communication 20 2 40 3 120 2 40 Value 100 200 650 355 Table 1: Evaluation Matrix of proper project delivery method (Source: Created by Author) From the developed evaluation matrix, it can be said that the Design-Build method might be the proper project delivery method in this context. According to Chen et al. (2015), the Design-Build method is highly reputed in developed countries due to the flexibility of cost and superior time performance. Besides this, some researchers have identified Integrated Project Delivery (IPD) project delivery system as another useful technique for project delivery. However, DB has been observed as a traditional delivery system that influences time and cost significantly. On another hand, Ogunsanmi (2016), identified multiple risk sources that are associated with this project delivery method. This cited work further reflects on the slowness of traditional project delivery method and opines the significance of DB in the construction industry. Furthermore, a creation of a single point responsibility has also identified as another significant characteristic of this project delivery method. Therefore , considering this project delivery method, WestLINK will be able to develop a better relationship with the clients and revenues will also get increased. This conversion of interests has allowed constructors to access this project delivery method globally. However, some issues with this delivery method can also be found. According to El Asmar, Hanna Loh (2013), a contractor under the DB project delivery method experiences more issues than other procedures. Therefore, risks can be cited from the start to the end of this project significantly. From the evaluation matrix, it is observed that other project delivery methods are not as much as effective as the DB method. The D-B-D process influences budget factors, whereas communication issue can be found in case of the CMAR delivery method. Besides these, the DB method has been able to score high in all aspects of the evaluation matrix and can be suggested as the best delivery method to be implemented in this M4 Motorway project. Financial contract type In order to evaluate the appropriate financial contract type for broadening the M4 Motorway project, following evaluation matrix has been developed: Criteria Weightage Project Delivery Systems Lump Sum Contract Guaranteed Maximum Price contract Cost-plus Fixed Fee Contract Score Weightage Score Weightage Score Weightage Cost Uncertainty 30 1 30 2 60 3 90 Uncertainty of Scope 32 1 32 2 64 4 128 Process uncertainty 22 2 44 3 66 3 66 Value for money 9 4 36 3 27 1 9 Contractual difficulties 7 2 14 3 21 3 21 Value 100 156 238 314 Table 3: Evaluation Matrix of Financial Contract Type (Source: Created by Author) Form the evaluation matrix, it can be said that the Lump Sum Contract will be better for this project because it has scored low on cost uncertainty, an uncertainty of scope and contractual difficulties. On another hand, other contracts should be avoided during this project. In a Lump sum Contract, the contractor takes massive risks regarding the cost of the project. It is found that this method is effective for obtaining a proper value for the money in a project (Antoniou et al. 2012). Cost plus fixed fee contract has been eliminated because it has adverse effects on the contractor’s profitability. However, GMPs are applicable to â€Å"open books† contracts, as a proper assessment of the market cap can be done before. It is also found that the availability on GMP is highly dependent on the status of the project plans. Therefore, it is recommended to select this financial contract by considering the current contingency in the market (Slowey, 2016). Nevertheless, in this project, the GMP might not be applicable as the cost has been identified as one of the major restraints to this project. Thereby, it would be helpful for the project managers if the Lump sum contract gets developed. Best procurement method The evaluation matrix for the best procurement method for this project is: Criteria Weightage Project Delivery Systems Competitive Negotiated Best Value Score Weightage Score Weightage Score Weightage The complexity of the project 20 3 60 2 40 2 40 Funding structure 30 2 60 3 90 4 120 Risk sharing and allocation 19 2 38 1 19 2 38 A trend in Client's familiarity 31 3 93 2 62 4 124 Value 100 251 211 322 Table 4: Evaluation Matrix of Procurement method (Source: Created by Author) Focusing on the above table, it can be said that the best value procurement method is significant in this project. It is observed that the best value procurement method is significant as it has a less complicated structure than the other two. Besides this, a good funding structure and high trend in client's familiarity can be considered as major factors behind the selection of this procurement method. However, it is observed that the best value method is uncommon to the public as not much application of this can be evidenced. As commented by Masterman Masterman (2013), a provider with a high combination of performance gets awarded through this method. It is found that WestLINK is a collective venture of three major organizations. Therefore, the high availability of resources and sub-contractors can be applied through this procurement method. Therefore, it is significant for a project contractor to estimate the non-price criteria in a precise manner. Therefore, type of the project an d estimated completion date can be considered as necessary for considering this procurement method. Differences in thoughts have been observed regarding the authenticity of this method. According to Naoum Egbu (2015), technical factors of this procurement method plays a negative role in influencing time, work quality and performance of any contractor. Besides this, the negotiation method can also be implied for the successful completion of this project. It is observed that the negotiation method requires a high amount of cost for a successful completion on any project. Besides this, it is also found that through a negotiation method, a contractor can develop a low quality work for any project. Simultaneously, competitive bidding has also found incapable of identifying associated risks in a project. Therefore, it can be said that an open value procurement method needs to be applied by this organization to complete this project within the allocated deadline. Risk management plan This Risk management plan is significant in reducing associated risks that can affect the project management procedure that is going to be completed in 2023. Henceforth, the followi...

The History of Sports

Essay on Societys Problems and My Role in Helping It

Societys Problems and My Role In Helping It Is helping solve the problems of society everyones job, or no ones job. What role would you hope to play, based on your interests and developing skills, in the solution of one or more specific problems? As the problems in society arise, it is the duty of every individual to ease the burden by helping to solve these problems. Too often, individuals pass off that responsibility with the hope that others will pick up the slack. The problem is that too many shrug their responsibility leaving an insurmountable degree of perils. It is everyones obligation to help solve the problems because everyone has a stake in society. Not enough people see the whole picture when it comes to societys†¦show more content†¦On smaller scales, I always donate my loose change to the various charity boxes that are strategically placed at the counters of all the local stores and I always recycle my recyclables. At college, I look forward to the opportunity to further assist in improving society. Beyond college, I hope to eventually make a real difference in society. I have chosen business management and/or marketing as my career of choice, but I would eventually like to throw my hat into the ring of politics. My goal is to become a successful businessman and set myself up comfortably. If I become well off, which I hope to, I will give back to the society that helped me reach that point. I will do so by donating both my time and money to various charitable services. I then hope to run for local office. My desire to be a politician is for only altruistic reasons. I want to change many things about the way our government is run and the way it handles the problems of society. If I run for office, it will not be to gain financially or to make a name for myself. I want to make a difference, and I feel that through the medium of politics I could. I feel that the single most important institution in our nation is the educational system. Without a strong educated population, the United States will never return to its former economic prosperity and standing among the nations of the world. More important than pumping money into defense and the military, we should be focusing our time, money andShow MoreRelatedEssay on Societys Problems And My Role In Helping It1211 Words   |  5 Pages Societys Problems and My Role In Helping It Is helping solve the problems of society everyones job, or no ones job. What role would you hope to play, based on your interests and developing skills, in the solution of one or more specific problems? As the problems in society arise, it is the duty of every individual to ease the burden by helping to solve these problems. Too often, individuals pass off that responsibility with the hope that others will pick up the slack. 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Positive Effects Of Juvenile Offenders - 1434 Words

Seventy percent of these youth are held in state-funded, postadjudication, residential facilities, at an average cost of $240.99 per day per youth. Imprisoning youth can have severe detrimental effects on youth, their long-term economic productivity and economic health of communities. Youth who are imprisoned have higher recidivism rates than youth who remain in communities, both due to suspended opportunities for education and a disruption in the process that normally allows many youth to Age-out of crime. Detention: The holding of youth, upon arrest, in a juvenile detention facility for two main purposes: to ensure the youth appears for all court hearings and to protect the community from future offending. Secure Residential†¦show more content†¦In its first three years of implementation, the pilot sites diverted 382 youth from commitment, saved an estimated $18.7 million in costs, and lowered the number of commitments by 51 percent. 5 The Costs of Confinement New York - Re-direct New York In February 2009, New York State closed six youth residential facilities, downsized two, and closed three evening reporting centers. 17 Coinciding with state residential facility closures, legislators will introduce Re-direct New York, which would create a fiscal incentive for counties to utilize alternatives to incarceration rather than state-run residential facilities for youth or local detention facilities. The county pays the state 40 percent of the cost of state youth confinement. Three years after Act 148 was enacted in the late 1970s, there was a 75 percent increase in state subsidies for county programs; by the early 1980s, secure placements for youth dropped 24 percent. 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What it takes to be a hero Essay - 874 Words

The media is quick to attach the word â€Å"hero† to anyone that does a good deed. I disagree with this because, good deeds don’t necessarily make you a hero, they make you a good person. Being heroic should come naturally. Heroes are born, not made. A hero must be courageous, kind-hearted and humble. I understand that many people have their own view on what a hero is. People label heroes by the things they do. Some even label people heroes just because they are famous. There is a big difference between a role model and a hero. It was expressed best in the article, What Makes A Hero? The Impact of Integrity on Admiration and Interpersonal Judgment, â€Å"Doing the right thing is a basis for acts of heroism and laudable accomplishment but often†¦show more content†¦I personally think someone that puts others before themselves and puts themselves at risk to better the life or situation of another is a hero. I also notice that our younger generation may be making heroes out of the wrong types of people. When I think of a hero, the first thing that pops in my head is the U.S. military. They constantly put their lives, families, and personal feelings on the backburner for their mission. They risk their lives protecting not just a few people, but all of America. Even though there are a lot of people who disagree with what they do, they continue to protect our freedoms. I know there are a lot of people who won’t agree with me but because they believe what the military does is wrong no matter the reason. There are other people that I consider heroes that are on a much smaller scale also. These heroes are firemen/women, policemen/women, some teachers and social workers. Firemen will run into a burning house one more time just to save someone’s cat because it will make them happy. They put themselves in danger for the sake of others. Police officers protect their cities even though they might not want to. They will save a murderer if he/she is in danger just as they would save anyone else. Police officers have to earn respect just like the military because people don’t agree with what their orders are. Social workers may not put their lives on the line but they wont hesitate to save children from abusiveShow MoreRelatedHero Definition Essay787 Words   |  4 PagesWhat is a Hero? â€Å"True hero is one who conquers his own anger and hatred† (Dalai Lama). For example a hero has to not hate people and see the good in people and not just the bad in everything. Moreover, people who usually hold in their anger until someone pushes them over the edge really. Far then they usually get mad, but most heroes . Although a hero is someone who does something to protect another person or animal. What is a hero a hero is someone in my opinion who does something heroicRead MoreWhat s A True Hero?856 Words   |  4 PagesWhat s a True Hero is? A true hero is someone with courage and bravely to go beyond in order to help someone, because as a child to an adult it’s a very different view point and Joseph Campbell help us understand what it takes to be a true hero. For many years, many people have used the word hero for many situations that doesn t particularly consider being a hero. If we Google the definition for the word hero; A man of distinguished courage or ability, admired for his brave deeds and noble qualitiesRead MoreEssay on True and Every Day Heros1421 Words   |  6 PagesAtlanta, Georgia works for CNN news and reported on August 22, 2013 on a story that was developing at a school named Ronald E. McNair Discovery Learning Academy. This day they reported that it does not take a physical act to be a hero. 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They will also take a deeper look into modern heros. What is a Hero? Unit Questions What meanings do the Greek myths have on us today? How do you write a myth? Content Questions Who were the ancient Greek heros and what were their stories? What are the qualities of a Greek hero? Who are modern heros? The students will be completed self-reflections journals at the endRead MoreThe Stages of Heros Journey1184 Words   |  5 Pagestransition that a normal man goes through to become a hero. There is a set pattern of events that take place and thus this journey forms the basic template for all the stories and folktales that have been narrated since the beginning of times. From the very fundamental bed time stories to the traditional and popular tales, heros journey is the path that has been observed to be followed by the narrator of the story. 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Managing Across Borders Google Inc

Question: Discuss about the Managing Across Borders Google Inc. Answer: Introduction In this study, the information and data will collect on one of the leading company Google Inc. the discussion take place on the process of globalization and its impact on the company. An in-depth study will help the learners to understand the relevancy of globalization for a company. Globalization plays a vital role in the growth and development of the organization whether the organization is big or small. The process of globalization is a broad term that helps the companies like Google Inc. In expanding and developing their companies across the borders. However, there are many issues and challenges faced by Google Inc. while changing their context from local company to a multinational company (Zajda, 2005). The issues and challenges are very important in the expansion of the business organization. In this study, the discussions take place on the Google Inc. Company which is a leading multinational organization. It is the fact that the process of globalization impacts not only the company but also on each and every individual who is related or part of the particular business organization (Young et.al 2006). So, we study the impact of globalization on the managers of Google Inc. will also learn how they manage to work in such competitive world. In order to manage the operations and functions of the company and to frame effective and efficient policies and strategies, the managers are required to be international managers. The international managers are highly skilled and intelligent managers who have all the knowledge and experience. There are lots of strategic issues faced by the company Google Inc. in the process of crossing the borders that will also discuss. We will be discussing on the major strategies that helps in entry and exit in the international markets. There will re search, evaluation and identification of different type of impacts that business organization Google Inc. has as it is a multinational organization (Spring, 2008). An overview of company The company is started in the year 1998. It has more than 20,000 employees in more than 57 countries all over the world. The specialization of this company is in internet-products and also services. Most of the revenues are generated from promotions and advertisements using Adwords applications. It is the most famous company for the search engine on internet as it is the most visited website. There are many types of new featured added to google like google plus, google talk, etc. the major competitors of google company are apple, amzzon.com, Google is a company whose mission is to organize the information soft e world and also to make to useful an accessible or all. It is one of the leading companies in the entire world. The internal culture of the company is best to work with. It is a high energy ultimate global company that works with the environment. The company is oriented for the youthful internet savvy market due this the age of the employees is median age of 30 years. Impact of globalization Globalization leads in challenges, risk, opportunities, threats, problems, etc. that will discuss in this present report. The process of globalization is a broad term that helps the companies like Google Inc. In expanding and developing their companies across the borders. However, there are many issues and challenges faced by Google Inc. while changing their context from local company to a multinational company. The impact of globalization of Google Inc. is positive as it helped the company to expand its operations in the international markets (Sturgeon, 2008). An understanding of the impact of globalization on managers and organizations- There is a huge impact on the process of globalization on the managers of Google Inc. the company and its managers have to face many challenges as the google change their context from local company to international company. the process of globalization of the business have a negative as well as positive impact on the process of decision making of the managers and leaders as they have to take complex interrelated decisions (Tsui, 2007). There are lots of issues and problems that they have to keep in mind while framing the decisions. The first talent required by the managers of Google Inc. is the availability of intelligence which helps them to address the challenges and to make global decision. An understanding of strategy issues in international business The research on the Google Inc. Company shows that they done very effective planning and formulation of policies so that they can place themselves in the international markets and also compete with the rivals. They take effective decisions by identifying the marketing conditions and analyzing the other industries. In Google Inc., the study on the research is often related to the problems and issues in the local business because there is an importance of international trade (Huynen, Martens, and Hilderink, 2005). The working staff of Google Inc. is multi performers as they perform various works at a time. Strategies formulation in the international market by Google Inc. is Strategizing the processes- There are ways that managers of this company adopts to make and implement the process of decision making into the entire company. They also have to manage the performance and survival of the company (Hitt, Ireland, and Hoskisson, 2012). International growth- There is process in which the international growth and development of the company takes place from the small economies. Google Inc. is a company that takes scare on the regular expansion of the business in the international markets. There are many strategies to face the emerging economic giants- as the Google Inc. is dealing in an international market; the company has to face emerging challenges that impact the reputation and working of the company. In such cases, the company has to make a backup plan to manage the critical situations (Dunning, 2014). There is a requirement of competitive dynamics and business alliance- Competitive dynamics refers to the relevant changes that are required to be made while dealing with an international markets and companies. It helps in obtaining differentiation and competitive advantage in the company. There must be strategy management in the Google Inc. company- It refer to the systematic management and analysis of the ownership, production, financing, human capital, and also the marketing challenges faced by the company in global market (Dolby, and Rahman, 2008). An understanding of the skills required by managers to manage in a global context The world of work has changed and the challenges in the work faced by the managers have also changed dramatically. The companies have become global and the managers more diverse than before. The structures of the organization is less hierarchal and more of collaborative. There is a need to develop better skills in the managers of google Inc like cross cultural communication, information and knowledge about the networks, and also the science of the attention in which there is a need to specific attention (Gereffi, and Lee, 2012). There are some specific required by the google employees and managers that is to tackle the new challenges faced by the company. The managers of Google have to face a high level of socioculture while adapting and relocating them for their home country. They have to face many challenges and they have to do severe of adjustments. In order to minimize the negative impact of socioculture, they have to maintain critical thinking by understanding the self concept, recognizing the strengths they also have to analyze the weakness. There must be a trend of self- concept that helps the managers in effective management of cross cultures. Under the concept of self-concept there are three things that are required to be managed that are individual, group, and organization (Pinar, 2013). The Google company use the hierarchy process in their organization and they emphasizes on the power of an individual efforts o manage the cultural fit. To motivate the manager to perform well, they use certain methods that are they picked highly skilled employees in their company. They do not value the management but value the skills and talent. They turn the doubters into the believers, and persuade the managers to spend more time on the management (Kwon, Park, So, and Leydesdorff, 2012). They provided them practical as well as theoretical knowledge. They apply various types of tools so that the management can be done on a regular basis. An understanding of major entry and exit strategies of international business There are various types of ways that define the entry and exit in an international markets. It is not easy to enter into a market which is already occupied by the competitors. So the easy way is to enter into the markets that are untapped and untouched (Gratton et.al 2008.). It helps in establishment of the companys operations and functions are an easy way. Reasons for going international A successful company like google needs to figure out how they can master in to the leading company of the world. There is a wide scope in the international markets because it provided companies a huge platform to expand their operations and functions. A company like Google is jumped into the international market (Mohrman, Ma, and Baker, 2008). Increase sales and profitability- Going in the global market helps the google to have new resources of the sales and revenue. The company can now yield great returns and also they can secure a long-term business survival. The use of internet makes it easier so that the company can reach to the global world. Enter new markets- It is one of the biggest opportunity that google enjoyed that is entering into the new markets (Landow, 2006). It is very easy for a company to enter into a new market where there are buyers who are ready to purchase the goods and services provided but the company. So it is good for the companies to jump into new markets. Create jobs- As the business grow; it provides opportunities to and additional workload. The company can hire people and provide employement opportunities. It helps in development of strengths of the country. It helps in creating jobs that will help the people to make their life better. Offset slow growth in the home market- If there is slow growth in the economy of the country, by establishing companies in international market (Tung, and Verbeke, 2010). Outmaneuver competitors- The competitors of the company can only be challenged when the planning and policies of the company itself is strong. In that case only the google company will be able to give strong competition to its competitors. Though the rate of competition increases while going internationalize but it also provides equal opportunities to the company. Enlarge the base of the customers- The customers base can be enlarged through the effectiveness in the production of goods and services. If the customers remained satisfied for a long period of time, then only they can b enlarged. Internationalization helps google to serve more customers. It helps in creating economics of scale and production- As the company deals with an international market; it has a wider scope of performing their operations and functions which will help google to achieve economies of scale. Explore the untapped and untouched market with the help on internet- There are many countries in which there is no competitor of Google Company. It provides company an opportunity to enter into the markets that are untouched and untapped. It is very easy to enter into a fresh market where there is no competition for a longer period of time. It also make use of excess capacity off-season- The internationalization of business helped google company to cut off the off season issues as there are different places where the company is dealing with and they have the opportunity to make it happen in off season also (Oviatt, and McDougall, 2005). Travel to new countries and explore- It provides opportunities to travel to new countries and nations. Steps in developing international and global strategies Research- The google company must research on the country where they want to establish their company. It can be done through asking from employees, co-workers, etc. there are various articles provided in the newspapers that provide data and information of the economies that can help in finding the right country. Build- While internationalization of business, Google Company must develop enough amounts of resources that are of good quality and quantity. Assess- There is a requirement to assess current assets and resources of t the company and their viability in the international markets. Modify- Once, the company realized that the assets and resources are ready for the globalised market, start planning and modifying. It helps in realizing the strength in the international market that whether google company is able to face the challenges in the international market or not. Partner- There are many activities that a business cannot be able to perform in an international market like marketing, logistics, customer service, etc. partners may help the company in better management and excellent additions. Network- The networking of business is related the alternative development of the business strategies like sponsoring, attending, participating business, conferences, and networking events. These functions can be performed through the joining industries and associations in the foreign markets. There is a requirement of expanding the networking of the company in the native market and it can be web-based networking like LinkedIn that can help in expanding the network of the company. Market- Now, there is a need to establish and build the infrastructure of the company that is related to the training of the employees, developing of the team and groups, offerings to the public, marketing collateral, etc. internet access is a good option to get the work done in an easy way and takes less time (Flores, and Aguilera, 2007). The best way to find customers by optimizes the international websites or the search engines. Travel- Face-to face meeting with the clients and customers is the best way to attract and impress them. It helps in building good relation between the people. Reactive and proactive reasons for going international Reactive reasons for going international Proactive reasons for going international Global competition Trade barriers Restrictions and regulations Customer demand Economies of scale Increase sales and profitability Enter new markets Create jobs Offset slow growth in the home market Enlarge the base of the customers Outmaneuver competitors Explore the untapped and untouched market with the help on internet It helps in creating economics of scale and production It also make use of excess capacity off-season Strategic planning The motive of strategic planning in google is to realize the internationalization goals and objectives of the company. It helps in effective planning of the work done by the managers of Google as they have to face a high level of socioculture. They have to face many challenges to minimize the negative impact of socioculture; they have to maintain critical thinking by understanding the self concept, recognizing the strengths they also have to analyze the weakness. There must be a trend of self- concept that helps the managers in effective management of cross cultures. Steps in strategy development- Global strategic alternatives Determination of the strengths and weakness Identification of the relevant and important things Define what is important to be achieved Determination of the things that are accountable Review the success and implementation Global integration E-business- The e-business of Google Company is very prosperous and prominent as the company has established all the elements that are required to be there. The satisfaction of the customers can be achieved by online informations and retrieval services. The company is gradually raising their service areas and reaching a high-record. The researchers are indulged in the ways through which they can satisfy the needs of the customers. The company has become one of the most user friendly companies as a search engine. It is used by all the major portals and search engines (Naor, Linderman, and Schroeder, 2010). Entry strategies The company has adopted the most effective and latest technique so that they can enter into the international markets not only untouched but also the markets that are very much competitive. They have polices that helps them in doing so. Conclusion A conclusion of the present study is that globalization is one of the important revolutions that changed the process of doing business. It helps the multinational companies like Google Company to explore into the new markets and to expand their business. Globalization is not only helping the multinational organizations but also providing opportunities to the companies that have the caliber to come up and can deal in the international markets. The study has described many reasons due to which company must change their operations form local company to international company. There are ways that can be adopted to expand the business. . In this study, the learners have learned about how a company like google established their business in the entire world. The motive of this study is to provide the information and knowledge about the management required by the companies to have an effective cross bored management. The study has conceptualize and explores the subjectivity of the cultures, t heories and its practices, leadership, negotiation, communication, decisions making, organizational functioning, managerial work, etc. the aim of the report is to provide understanding and sensitivity to the learners related to the various issues and challenges faced by the multinational companies like google company at the time of internationalization and globalization of the business. The learners have learned about the ethical issues, political issues, and many other issues faced by them. There are also the solution provided in this study to manage and tackle the issues and challenges of the google company. The specialty of this study is that it is designed to encourage the companies who have potential o globalize their company to internationalize heir business. The discussions take place on the theories and approaches that helped such companies at the time of process of globalisation. References Dolby, N. and Rahman, A., 2008. Research in international education Review of Educational Research, 78(3), pp.676-726. Dunning, J.H., 2014. The Globalization of Business (Routledge Revivals): The Challenge of the 1990s. Routledge. Flores, R.G. and Aguilera, R.V., 2007. Globalization and location choice: an analysis of US multinational firms in 1980 and 2000. Journal of International Business Studies, 38(7), pp.1187-1210. Gereffi, G. and Lee, J., 2012. Why the world suddenly cares about global supply chains. Journal of supply chain management, 48(3), pp.24-32. Gratton, S.E., Ropp, P.A., Pohlhaus, P.D., Luft, J.C., Madden, V.J., Napier, M.E. and DeSimone, J.M., 2008. The effect of particle design on cellular internalization pathways. Proceedings of the National Academy of Sciences, 105(33), pp.11613-11618. Hitt, M.A., Ireland, R.D. and Hoskisson, R.E., 2012. Strategic management cases: competitiveness and globalization. Cengage Learning. Huynen, M.M., Martens, P. and Hilderink, H.B., 2005. The health impacts of globalisation: a conceptual framework. Globalization and health, 1(1), p.14. Kwon, K.S., Park, H.W., So, M. and Leydesdorff, L., 2012. Has globalization strengthened South Koreas national research system? National and international dynamics of the Triple Helix of scientific co-authorship relationships in South Korea. Scientometrics, 90(1), pp.163-176. Landow, G.P., 2006. Hypertext 3.0: Critical theory and new media in an era of globalization. JHU Press. Mohrman, K., Ma, W. and Baker, D., 2008. The research university in transition: The emerging global model. Higher education policy, 21(1), pp.5-27. Naor, M., Linderman, K. and Schroeder, R., 2010. The globalization of operations in Eastern and Western countries: Unpacking the relationship between national and organizational culture and its impact on manufacturing performance. Journal of operations management, 28(3), pp.194-205. Oviatt, B.M. and McDougall, P.P., 2005. The internationalization of entrepreneurship. Journal of International Business Studies, 36(1), pp.2-8. Pinar, W.F., 2013. International handbook of curriculum research. Routledge. Spring, J., 2008. Research on globalization and education. Review of Educational Research, 78(2), pp.330-363. Steger, M.B., 2010. Globalization. John Wiley Sons, Ltd. Sturgeon, T.J., 2008. From commodity chains to value chains: interdisciplinary theory building in an age of globalization. Tsui, A.S., 2007. From homogenization to pluralism: International management research in the academy and beyond. Academy of management Journal, 50(6), pp.1353-1364. Tung, R.L. and Verbeke, A., 2010. Beyond Hofstede and GLOBE: Improving the quality of cross-cultural research. Journal of International Business Studies, 41(8), pp.1259-1274. Young, O.R., Berkhout, F., Gallopin, G.C., Janssen, M.A., Ostrom, E. and Van der Leeuw, S., 2006. The globalization of socio-ecological systems: an agenda for scientific research. Global Environmental Change, 16(3), pp.304-316. Zajda, J. ed., 2005. International handbook on globalization, education and policy research: Global pedagogies and policies. Springer Science Business Media.

Assurance and Forensic Accounting †Free Samples to Students

Question: Discuss about the Assurance and Forensic Accounting. Answer: Introduction: D-Merton is a very profitable hi-technology based company with across 400 million revenues. Fortunes of D-Merton had boosted with the launch of S1 technology. During S1D launching, everyone in the company expected a bright future for the company in the IT industry but, it was their false assurance, due to the fraud activity in the organization. From the understanding of the following case study, many key issues have been recognized that can be associated with fraud act like testing firm was the same firm that designed the testing tools, financial limitation, time boundation to launch S1D, diversification, increasing cyber attack to break security, weak internal control, inappropriate assessment of the companys defense. The technical team had carried out 20 different pen tests, including browser exploits and analyzed a range of vulnerabilities, dos attacks, phishing and troj. These tests identified 50 serious flaws in the defenses in the overall system or designed database. The major issue was there that there were 4 different IT systems running with the inherited group from acquisitions and all of these IT systems had different protection level. In that case, the chances of attack by outsourcer have increased to break the protection level. The Board of Directors also showed doubt for their current technology and their original technology. They were not sure about the new technologys reliability. Some other ethical issues are also recognized from the case study, like employees wanted to take decisions on individual basis according to their own perception which created conflicts with their colleagues(CSO, 2017). During discussion in meetings, they covered the part of personal relations to perform business activities which created biased behavior in the company. Fraud Triangle The Fraud triangle is a designed framework that explains the reasons behind an employees decision to commit fraud at their workplace. The main stages of Fraud triangle are Pressure, Opportunity Rationalization. These are the main factors which lead to unethical behavior or fraud (HRZone, 2017). With the help of this fraud triangle framework, we can easily understand the reasons behind committed fraud at D-Merton. As we know, that it is necessary to maintain transparency in business operations to enhance reliability and overall efficiency but here, situation seems to be different. All the employees have independent understanding about created business issues like reduced revenue, cyber attack, limited financial facility etc. So, they all have different ways to overcome that situation they take decisions independently by their own perception and some of them adopt unethical behavior and commit fraud. Now here, we correlate the stages of fraud triangle with the actual incident at D-Me rton. Pressure - Pressure is one of the main angles that examine the fact behind the act. It can be used as a motivation which influences a person to commit such type of fraud act(EY, 2011). In a case of D-Merton, Financial limitation became a major reason to create such type of pressure. Opportunity - An opportunity must be present in the mind of fraudster. Its a temporary situation that arises in which people perceive it as a chance to commit an unethical behavior without a chance of being caught (CLM, 2017). When a company does not aggressively and actively investigate all the fraud claims, then such type of opportunities increased. At D-Merton, the main reasons that exist in this stage of fraud triangle are poor internal control, diversity, biased behavior and weak processes procedures. Rationalization - It is a cognitive and final stage in the fraud triangle. It requires an individual to be able to justify such unethical behavior in their own way i.e. acceptable to their internal moral compass(ACFE, 2017). There are many points like the company is not paying enough; company deserves the loss, any type of dissatisfaction in employees mind etc(AGA, 2017). During the discussion with the employees, there were various statement identified like high remuneration package of new CEO and auditors personal relation with Premintel etc. So, these are some points that may have driven the employees to perform any unethical act. To form opinion, an auditor gathers sufficient evidence, appropriate information, tests and compares and then confirm after reasonable assurance. Auditors then give their opinion whether the given financial statements are free from material misstatement or it is due to error and fraud(GRFCA, 2017). In a case of D-Merton, issue of reliability was the major concern. During the meeting of the top level management, the main topic under discussion was whether they should appoint the new auditors because of the current issues like reduction in sales of S1A and inappropriate cash flows. CFO also shows his doubt for the actual current value in the financial statements. Auditors also raised the query about the changes between using technology and original technology. They didnt get the appropriate assurance from the technical team, so the overall efficiency declined. It was recognized that financial statements have some reliable issues. Cash flows statements also failed to state the actual re venue from the S1A, S1B and S1C version. So, it can be easily analyzed that auditing process failed to find the fact behind these misstatements. Adam Cranston, son of Michael Cranston, who is a deputy tax commissioner, was arrested because of an alleged tax fraud of $165 million. However, Michael Cranston have also been charged for abusing his position being a public official, the tax officials opine that that they believe Michael to be unaware regarding the alleged conspiracy as he played a significant role in the high profile fraud investigations, including Operation Wickenby and release of Panama papers. It was considered to be as the biggest white collar fraud case in the history of Australia. As per the report of the Australian Federal Police, the company was alleged for drawing off $165 million in tax and using it for lavishly purposes. The case has been resulted in a series of arrests along with son and daughter of Michael, and the abduction of number of luxury goods, together with sports cars and light planes. Later on, Plutus was described by the police as a legitimate payroll company, but being operated by the membe rs of the alleged crime syndicate(Khadem, 2017). How Fraud was Committed The whole case is like that Plutus accepted money from legitimate clients to process the payroll on their behalf. The company transferred the money to seven sub-contracted Tier 2 companies, which then made payroll payments to individual workers of the clients. The directors of these companies were recruited to likely to operate the companies, but in actual, they knew nothing about the operations. There was found to be the effective control of the crime syndicate members. These Tier 2 companies were required to submit Pay As You Go (PAYG) tax payments for maintenance to the ATO for their clients, as their contractual obligation towards the legitimate payroll of the clients of the company. However, it was investigated that the companies paid only a part of their tax obligations to the ATO, and the remaining was drawn off by the syndicate members and channeled through various companies and trusts for their personal benefits. Plutus Payroll was well known among the IT contractors and the y all went into trouble due to no payment to thousands of workers, when the accounts of the company were frozen by the ATO(Buckingham-Jones, 2017). The technology workers complained of their missing payments managed by Plutus at the Whirlpool forums, and their lack of response as well. Later on, the website for Plutus Payroll Australia had removed all the content, replaced by a single message remaining that the company has suspended its business because of commercial dispute(Evans, 2017). However, the company released a mail that ATO had agreed to allow the release of wages owed to the contractors. SYNEP, a private equity firm which bought Plutus in 2016 but the page on its website for its portfolio was also found to be empty, however, the investment by the SYNEP in Plutus is there on webarchive.org. The case of fraud has been concentrated over a company named Plutus, which helps large companies in paying the contractors. Adam Cranston, who was arrested for fraud, was a director and secretary of SYNEP, the company which is the owner of Plutus. As per the IT contractor of the Plutus, residing in Canberra, he got an email by the company that they have suspended their operations due to their commercial dispute, which had prevented them from making payments. According to him, after few days, Plutus approved their issue to all their contractors in a detailed manner saying that their dispute was with Australian Taxation Office, who supposes that the company owe them money. Due to this reason, ATO acted in an unfair manner and froze their bank accounts without providing them with a warning or without any consultation with them. Moreover, the company denied of the claim by ATO and stating its tax compliance, objected in the courts. While the company was investigated by Senator Cameron, h e found that hundreds of federal police officials were involved(Pash, 2017). Furthermore, he found that contractors had been employed by the contracting firms and agencies, which were then contracted out to the government agencies, which were then paying through this company. Above it, the profiles of the registered directors seemed unusual, out of which, few of the directors had no qualifications as directors. Number of government agencies was involved such as ABC, the Department of Immigration and Border Security, NDIS, and Social Security, and Defense. Evidence Obtained for Proving Fraud Adam Cranston was arrested in Sydney due to the sting operation performed by Australian Federal Police (AFP)(Spencer, 2017). Michael Cranston, who was considered to be as unaware about the facts was opined by the police to be intertwined in the activities performed by others, has also been issued with a court notice for attendance. The investigation was described by the AFP as the most significant white-collar criminal investigation in the Australia considering the huge number of people and amount of cash that was involved(Olding, 2017). The police officials alleged that the criminal syndicate had the lavishly standard of living and had preoccupied the taxpayer funds for the purchase of jewellery, planes, property, sports cars, artwork and wines. In the form of evidence, the police officials had seized 25 motor vehicles, $15 million in bank accounts, 18 residential properties, 12 motorbikes, 2 aircrafts, and firearms, jewellery, unique artworks, vintage wines, and $1 million in a saf e deposit box. In this way, so much of evidential materials were gathered by the police officials. As a result of all these seizures, nine people were arrested and charged(Daniel Stuart, 2017). In addition to it, in our opinion, the police officials should have taken the financial records of the company as well as of the persons involved in the fraud. The police officials should investigate upon the number of people or groups involved with this company and should investigate them as well, particularly, SYNEP. Furthermore, the workers owing money from the company should be paid immediately by the accounts of the culprits. Steps to Finalize Case In compliance with the Accounting Professional Ethical Standards (APES), under APES 215, which establishes standards for the members in terms of quality and ethical Forensic Accounting Services (FAS), should be read in combination with other professional duties of the members and the legal obligations that may possibly be applied. Taking into consideration the regulation, there are two steps that are required to be undertaken to finalize the case for the purpose of submission to a court of law. Firstly, the investigators should analyze the accounts of all the accused persons to investigate their credits and debits and the sources behind the amount of money transferred to their accounts. As the company is not fraudulent, but the criminal syndicate, the financial statements will make the details clear(Butler, 2017). Secondly, the value of the property and other materials seized by the police can provide an idea about the source of income of the persons involved and the purchases made by them, which will indicate the fraud committed by them. Therefore, the court will be able to recognize the matter taking into consideration all these facts. Conclusion From the understanding of key issues, fraud triangle framework and auditors role, it can be concluded that D-Merton is facing an issue of fraud by their own organizational structure, which affect its overall performance. The rating of their successful versions SA1, SA2 SA3 became down due to these fraud activities. They are facing the issue of cyber security because of their doubtful defense system. Fraud triangle framework helps to understand the reasoning behind these criminal activities at the workplace. Its three main stages, Pressure, Opportunity Rationalization explains the actual fact and helped to identify the issues. D-Merton is also facing the issue of financial misstatement due to the weak internal control and audit. As Auditor is the person who investigates the financial statement identify the gap but here, auditors also failed to bring the transparency. After analyzing the case of Plutus, it can be concluded that the criminal syndicate within the company were involved in a fraud of $165 million and utilized the money in their lavishly lifestyle. Adam Cranston was one of the nine culprits, who were arrested by a sting conducted by the police and a large amount of cash; expensive items and property were seized by the police officials. The company owed a lot of payments of the workers, which was then allowed by the ATO to release. Tier 2 companies were involved in the fraud triangle; however, they deleted all the data related to the Plutus from their sites. Therefore, it can be recommended to the investigators that they should analyze the case deeply and should investigate the other companies involved before their final submission to the court. References ACFE. (2017). The Fraud Triangle. Retrieved 2017, from acfe: https://www.acfe.com/fraud-triangle.aspx AGA. (2017). The Fraud Triangle. Retrieved 2017, from AGA: https://www.agacgfm.org/Fraud-Prevention-Toolkit/Fraud-Awareness-Mitigation/Fraud-Triangle.aspx Brumell Group. (2017, june). The Fraud Triangle Theory. Retrieved 2017, from brumell group: https://www.brumellgroup.com/news/the-fraud-triangle-theory/ Buckingham-Jones, S. (2017). Payroll fraud accused overloaded by evidence, court told. Retrieved from theaustralian.com.au: https://www.theaustralian.com.au/business/payroll-fraud-accused-overloaded-by-evidence-court-told/news-story/ed43478d5bc8eeec31306140a4e2faa1 Butler, B. (2017). Plutus scam: Lawyers caught up in payroll fraud sting. Retrieved from theaustralian.com.au: https://www.theaustralian.com.au/business/plutus-scam-lawyers-caught-up-in-payroll-fraud-sting/news-story/22f9df1654d0988b22e24ddf33d94504 CLM. (2017). The Fraud Triangle Theory. Retrieved 2017, from CLM: https://clmmag.theclm.org/home/article/Insurance-fraud-triangle-theory CSO. (2017). CSO. Retrieved 2017, from Fraud prevention: Improving internal controls: https://www.csoonline.com/article/2127917/fraud/fraud-prevention-fraud-prevention-improving-internal-controls.html Daniel, S., Stuart, R. (2017). ATO fraud case: How did the investigation into the alleged $165m theft unfold? Retrieved from abc.net.au: https://www.abc.net.au/news/2017-05-18/how-the-afp-investigation-into-ato-fraud-unfolded/8536784 Evans, M. (2017). How the alleged $165 million tax scam worked. Retrieved from smh.com.au: https://www.smh.com.au/national/how-the-alleged-165-million-tax-scam-worked-20170518-gw7wuz.html (2011). The Fraud watch. Retrieved 2017, from EY: https://www.ey.com/in/en/services/assurance/fraud-investigation---dispute-services/fraud-watch---viewpoint GRFCA. (2017). Gelman Rosenberg Freedman. Retrieved 2017, from What an Auditor Does and Doesnt Do: https://www.grfcpa.com/resources/publications/auditor-responsibilities/ HRZone. (2017). What is the Fraud Triangle? Retrieved 2017, from hrzone: https://www.hrzone.com/hr-glossary/what-is-the-fraud-triangle Khadem, N. (2017). ATO to work with Plutus clients at centre of alleged tax fraud. Retrieved from nvi.com.au: https://www.nvi.com.au/story/4694352/ato-to-work-with-plutus-clients-at-centre-of-alleged-tax-fraud/?cs=9 Olding, R. (2017). How an alleged $165m tax fraud syndicate unravelled. Retrieved from theland.com.au: https://www.theland.com.au/story/4672810/how-an-alleged-165m-tax-fraud-syndicate-unravelled/?cs=7 Pash, C. (2017). What we know about Plutus Payroll, the company allegedly at the centre of Australia's biggest tax fraud. Retrieved from businessinsider.com.au: https://www.businessinsider.com.au/what-we-know-about-plutus-payroll-the-company-allegedly-at-the-centre-of-australias-biggest-white-collar-fraud-case-2017-5 Spencer, L. (2017). Plutus Payroll enters administration after $165M tax fraud investigation. Retrieved from arnnet.com.au: https://www.arnnet.com.au/article/620426/plutus-payroll-enters-administration-after-165m-tax-fraud-investigation/