Professions Learning Centre Transition Workshop 11 Analysing Questions & Structuring Assignments Purpose of an Assignment Who is your audience? Why has he/she asked you to do this task? What does he/she want you to demonstrate? Who…………Purpose…………Do? Assignment Purpose: True or False? To pass? To show the reader how much work you have done? To write down everything you know about the topic and hope the answer is in there somewhere? To demonstrate your understanding of the topic? To fulfil the requirements of the task – to do what you were asked to do? Gain knowledge about your own strengths and weaknesses? Keep going until you have written enough words? How Tasks/Questions are Constructed Content words Directive words Scope Content: background, topic, context Directives: what to do, how to answer Scope: the focus/limits of the question Content words tell you WHAT area to write about Directive words tell you HOW to answer the question Scope tells you WHICH aspects to include Directive Words Summarise Describe similarities and differences Justify State main points, omit detail Explain Provide a clear, concise meaning Outline Main points of detailed information Analyse Give both sides and then your own position List Give proof, reasons why Evaluate Divide into parts and discuss how they relate Compare & contrast Analyse to show reasons, causes and effects Discuss Decide and explain how valuable or important something is Define Provide an itemised series of points Directive Words Summarise Main points of detailed information Justify Give proof, give reasons why Explain Analyse to show reasons, causes and effects Outline State main points, omit detail Analyse Divide into parts and discuss how they relate List Provide an itemised series of points Evaluate Decide and explain how valuable or important something is Compare & contrast Describe similarities and differences Discuss Give both sides and then your position Define Provide clear and concise meaning Types of Directive Words Indicating description = What Indicating analysis = How/Why description Summarise Justify Evaluate Outline List Compare & contrast Explain Analysis analysis Sample Assignment Tasks Accounting Define the term ‘an asset’ Finance Explain the relationship between the price of a debenture and its rate of return Education Using Bloom’s taxonomy evaluate the suitability of Activity 1.2 for use in the Year 7 Science Course Business Law Compare and contrast a contractual and noncontractual promise Management Outline the purpose of an organisational chart CSG Discuss the relative merits of cash over accrual accounting Analysing tasks Define the term ‘an asset’ Explain the relationship between the price of a debenture and its rate of return Using Bloom’s taxonomy evaluate the suitability of Activity 1.2 for use in the Year 7 Science Course Compare and contrast a contractual and non-contractual promise Outline the purpose of an organisational chart Discuss the relative merits of cash over accrual accounting Organising Your (Short Answer) Assignment INTRODUCTION establishing sentence (this is not a mystery novel!) introduction of topic and position BODY The WHAT – background, definitions, explanation of the issue The WHY – development of the argument, reasons for your position CONCLUSION summary of the main argument Sample Task For the past fiscal year, about 51% of Fujitsu’s business is derived from services and software. The majority of Fujitsu’s business is acknowledged as “knowledgebased” , in contrast to the “product-based” outlook of a traditional hardware vendor. As in any knowledge-based business, the key competition business advantage is the collective skills, experience and work ethic of the employees. While Fujitsu’s records may point to facilities, fixtures and property as its major assets, the true picture is that Fujitsu’s employees are their only assets. Using the following definition and recognition criteria for an asset (AASB Framework) explain why, given the above information, many companies do not include their employees as assets on their balance sheets ASSETS: An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity (AASB Framework, para 49a). An asset is recognised in the balance sheet only when it is probable that the future economic benefits will flow to the entity and it must be possible to reliably measure the cost of other value of such benefits Sample Task For the past fiscal year, about 51% of Fujitsu’s business is derived from services and software. The majority of Fujitsu’s business is acknowledged as “knowledge-based” , in contrast to the “product-based” outlook of a traditional hardware vendor. As in any knowledge-based business, the key competition business advantage is the collective skills, experience and work ethic of the employees. While Fujitsu’s records may point to facilities, fixtures and property as its major assets, the true picture is that Fujitsu’s employees are their only assets. Using the following definition and recognition criteria for an asset (AASB Framework) explain why, given the above information, many companies do not include their employees as assets on their balance sheets INTRODUCTION: Topic and Position • Employees could be defined as an asset • But don’t appear on balance sheet • Because they don’t satisfy the recognition criteria The employees of an entity may satisfy the definition of an asset but would not satisfy the recognition criteria of an asset and therefore do not appear on the entity’s statement of balance sheets. BODY: ‘WHAT’ – Background and Explanation of the Issue Clear description of definition and criteria. An asset has 3 essential characteristics: 1. past event or transaction 2. control 3. has future economic benefits which are probable and can be measured The Accounting Framework defines assets as “future economic benefits controlled by the entity as a result of past transactions or other past events.” Therefore, to satisfy the definition of an asset, an item must satisfy three essential characteristics. There must be: a past event of transaction; control; and future economic benefits. If an item satisfies the definition of an asset it must also satisfy the recognition criteria for assets before it can be included on the statement of financial position. Namely, it must be probable that future economic benefits will eventuate and the amount of the asset can be reliably measured. BODY: ‘WHY’ – Development of the Argument Defending the proposal: 1. past event – staff have been employed 2. business has control – it can deny others access to benefits 3. future revenue generated by staff Counter argument: While staff will generate revenue, it is difficult to measure the asset…there is no cost and no market for acquiring and ‘selling’ staff…some other measurement would have to be devised It could be argued that employees satisfy the definition of an asset. First, there is a past event i.e. the employment of the staff. Second, the business has control in that it can deny others access to the benefits they provide during the period they are employed. Finally, the business derives future revenue that will be generated by the staff. However, not only the definition, but also the recognition criteria of an asset must be satisfied for an item to be recognised as an asset on the balance sheets. While there is a greater than fifty percent probability that staff will produce revenue for the business, it would be difficult to reliably measure the asset. There is no cost in acquiring the staff and no market for selling the staff, so some other attribute would have to be measured CONCLUSION: Summary of the Main Argument Benefits of staff cannot be reliably measured The staff of a business does not appear on the statement of balance sheets as their value cannot be reliably measured and, therefore, the recognition criteria for an asset is not satisfied. Language Use Academic style “It could be argued…” “…does not satisfy the definition…” “If this is the case…” Use of technical language “The Accounting Framework defines assets as…” “…the asset can be reliably measured…” Unambiguous sentence structure “First, there is…Second, the business has control…Finally, the business derives…” Assessment Criteria CONTENT of the assignment Appropriate interpretation/analysis of the question; relevance of information ORGANISATION of the assignment Introduction of topic and writer’s position Background and explanation of the issue Development of the argument to defend the position Conclusion which summarises the main argument LANGUAGE use in the assignment Academic style; use of technical language; clear and varied sentence structure Characteristics of Academic Essay Writing Essay writer’s purpose To describe To analyse To evaluate, etc. Content theories concepts Facts, etc. Academic reader’s expectations Well focused on the topic Based on wide reading A reasoned argument Competently presented Essay Writing Basically – same Purpose and Structure More detail and evidence required: more research Sample Essay re Consumer Behaviour: Observational learning is an important means of socialisation for children, teenagers and adults. Consider the content of prime-time television shows. What are the patterns of behaviour that people may learn as a result of watching prime-time television? What, if any, are the public policy implications of your analysis? How would you approach this task? Audience…Purpose…Do Essay Writing Observational learning is an important means of socialisation for children, teenagers and adults. Consider the content of prime-time television shows. What are the patterns of behaviour that people may learn as a result of watching prime-time television? What, if any, are the public policy implications of your analysis? Content: patterns of behaviour…public policy implications Directives: consider…analyse Scope: observational learning…prime-time television SUMMARY When reading an assignment task, ask yourself: What am I being asked to do? How do I need to approach this task? Content words tell you ‘what’ Directive words tell you ‘how’ Scope gives the focus/limits of your answer Clear, logical, well-linked structure Introduction – background position Body – argument, reasons Conclusion – summary of main points Language – formal tone, academic Thank you Isabella Slevin isabella.slevin@adelaide.edu.au