• what intellectual capital is and the importance/relevance of intellectual capital to business enterprises;

• what intellectual capital is and the importance/relevance of intellectual capital to business enterprises;

CORPORATE REPORTING (AFE6007-A) 

 SUPPLEMENTARY COURSEWORK ASSESSMENT

INDIVIDUAL REPORT 

Maximum 1,000 Words

Weighted 30% of the total assessment

Title: Intellectual capital has been widely regarded as one of the most important assets of business enterprises in the current knowledge-based economy. Investors and other information users of conventional financial reports are in a constant search for intellectual capital information from other sources to improve their forecasts and decisions.  DISCUSS

The project report (maximum 1,000 words) should include discussions of

• what intellectual capital is and the importance/relevance of intellectual capital to business enterprises; (30%)

• why investors and other information users of conventional financial reports search for intellectual capital information from other sources
  • the importance of intellectual capital information to investors and other information users;
  • what are the problems associated with the existing accounting system in measuring, valuing and reporting on intellectual capital; (50%)

• what other sources of information could investors and other information users use and the related problems; and (10%)

• what are the policy implications relating to intellectual capital reporting. (10%)  

The report should include a bibliography of sources of information and theoretical material used. It is essential to give acknowledgement of any external sources, making it clear whether the reference is being directly quoted or indirectly consulted. Not to do this may constitute plagiarism, which is considered a serious offence against academic integrity – and against which the official sanctions are severe.

Performance in the coursework is judged against the following criteria, linking with the requirements and guidelines provided on the previous page of this assignment brief:

-       Knowledge of relevant concepts and issues

-       Depth of understanding and extent of critical evaluation (including evidence of wider reading)

-       Ability to synthesise relevant material from a range of sources

-       Structure and clarity of presentation

The above assessment criteria for the written report are in line with the School of Management feedback criteria for assessed coursework for undergraduate programmes.

Referencing

The requirement stated below for work supported by evidence from, and analysis of, appropriate theory and literature requires that your essay be referenced throughout and that it concludes with a reference section indicating the sources you have used.  Failure to include references will result in a fail mark.

You must use the Harvard Referencing System.  This requires a citation (partial reference) within the text and a list of full references at the end of the assignment.

Harvard is an Author Date system.  So the citation shows the name of the author(s) followed by the year of publication, for example:

Blundel and Ippolito (2008) suggest that cultural diversity is a valuable feature of society.

Or

Cultural diversity can create barriers to effective communication (Blundel and Ippolito 2008).

Direct quotations should be kept to a minimum (see guidance on plagiarism below), but if used, these should be contained within quotation marks, and the page reference of the quote should also be given, along with the author name and date:

“A failure to deal appropriately with cultural differences can also lead to disastrous outcomes for individuals and organisations” (Blundel and Ippolito 2008, p.41).

It is crucial that you produce your full reference list according to the guidance provided in the Effective Learning Service References and Bibliographies Booklet.  This shows examples of all the typical sources of your reading that you will want to list, e.g. books, journals, websites etc.

(http://www.bradford.ac.uk/management/media/management/els/restricted/references-and-bibliographies.pdf)