B392 AOU الجامعة العربية المفتوحة TMA, Spring 2023 - 2024 Arab Open University Arab Open University B392: TMA - Spring Semester 2023 - 2024 About TMA: The essence of this TMA is to allow students to practice various theories and concepts of the B392 course. Case studies allow students to demonstrate their understanding of the studied materials. Since all questions depend extensively on student's justification, there is no typical answer for TMA questions. This marking guideline offers general framework to mark TMA where a tutor needs to apply his personal judgment in grading each question. The TMA covers the management accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students' understanding of some of the learning points within Units 2, 3, 4, 5 and 6 beside the supplementary material. This TMA requires you to apply the course concepts. The TMA is intended to: Assess students' understanding of key learning points within the first four units. Increase the students' knowledge about the reality of the Managerial Accounting as a profession. Develop students' communication skills, such as memo writing, essay writing, analysis and presentation of material. ➤ Develop the ability to understand and interact with the nature of the managerial accounting tools in reality. ➤ Develop basic ICT skills such as using the internet. The TMA: This TMA is based around two parts of "Yalla Momos: expansion dilemmas for a small business" and "Performance management". Marks will be awarded for blending the context of each case and with relevant theory by means of your own interpretation. In addition to this, some research is required. The TMA requires you to: 1- Review various study sessions beside the supplementary materials. 2- Conduct a simple information search using the internet and the e-library. 3- Present your findings in not more than 1,150 words ± 10% (900 words for part A and 250 for part B). 4- You should use a Microsoft Office Word and Times New Roman Font of 12 points. 1 Page B392 TMA, Spring 2023 - 2024 5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment. Criteria for Mark Distribution: Criteria Essays In-text discussion citation Marks 100 (2.5) End-text referencing (2.5) Word Presentation Total Count marks (2.5) (2.5) Out of 100 marks Mark Deduction for Plagiarism Total Mark After Accounting for Plagiarism Out of 100 1-1.5 marks deduction In-text citation marks deductions 2.5 marks deduction If no evidence of any in-text citation If in-text citations are evident but are not conducted in the right Harvard style referencing format and /or enough End-text Referencing marks deductions 2.5 marks deduction If no evidence of any referencing 1-1.5 marks deduction 1-1.5 marks deduction If referencing is present but not If references are present but not in the proper format sufficient (A minimum of three references is required). Word Count marks deductions Zero mark Within 10% below or over specified word count 1-1.5 marks deduction Above or below 15% specified word count 2-2.5 marks deduction of If exceeded word limit by more than 20 % of specified word count Presentation marks deductions Zero mark 1-1.5 marks deduction 2-2.5 marks deduction using PT3 form but with poor If neither a PT3 form was used presentation nor a clear presentation is evident Good presentation, using PT3 form with a clear presentation (paragraphs and paragraph titles are clear, essay form is but without a PT3 form well respected, etc.) or using clear presentation Important Marking Schemes for Assignments (Exams and TMA) All forms of assessments at AOU are based on predefined marking schemes. The award of marks and grades to any paper submitted by a student for assessment and examination purposes shall be determined by reference to an agreed marking scheme/ general grade descriptors approved by faculties. 1. Principles for marking assessments: 2 | Page B392 TMA, Spring 2023 - 2024 • • • Marking should be in the context of course content and learning outcomes. Marks should be awarded for demonstrating achievements of learning outcomes addressed by the question (the knowledge and skills requested by the question/task) Marking should address different levels of performance. Marking should indicate the quality of response required to gain a mark. The language of marking should be clear, unambiguous to ensure consistency in marking 2. Marking guides • Marking should be addressed towards content and form. A. Content is about the quality of the discussion the student raise. This includes the depth and coverage of explanations and descriptions, the type of evidence used to support view points, and how well the student is able to evaluate the issues raised in general. B. Form relates to technical aspects of writing, such as whether the student has followed grammatical rules and correct spelling, terminology and how clearly he/she have documented evidence in the body of the assignment and in the reference list at the back of the assignment. Form also extends to the physical presentation of the assignment, which involves conforming to the instructions given for structure and layout in the exams or TMA questions. 3. Basic Marking Guide may be used as a generic marking guide in allocating appropriate grades in assessing in the assessment Outstanding Very good • Good • Answer demonstrates a high degree of perception and originality. Comprehensive in coverage of salient points Shows complete comprehension of material and exceptional insight in interpretation/analysis/evaluation. Evidence of extensive appropriate reading and independent research Arguments supported by appropriate examples/evidence/case studies Structure/grammar/referencing is outstanding Answer demonstrates some perception and originality. Is factually sound and covers most salient points. Shows high level of understanding of relevant material Interpretation/analysis/evaluation is very good. Evidence of considerable wider reading Use of examples reasonable Structure/grammar/referencing is high standard. A competent answer but with no evidence of insight and originality Answer demonstrates satisfactory understanding of the material but with minor errors or inaccuracies • Interpretation/analysis/evaluation present but not highly developed Some use of appropriate examples • • • Satisfactory • Reliance on lecture notes is evident Only basic texts consulted Structure/grammar/referencing of moderate standard A competent answer demonstrating only basic understanding Material mostly relevant but with errors and inaccuracies Some interpretation/analysis/evaluation but shallow and poorly substantiated 3 | Page B392 Unsatisfactory • • TMA, Spring 2023 - 2024 Limited use of relevant examples Significant reliance on lecture notes Only basic texts consulted Structure/grammar/referencing of moderate to week standard Answer largely irrelevant. Only partial understanding of the question Very weak interpretative/analytical/evaluative skills Lacking material to answer the question Considerable errors and inaccuracies Structure/grammar/referencing very poor Very poor or nonexistent use of examples TMA instructions Please read these instructions carefully, and contact your tutor if you require any further clarifications. You should submit your completed assignment to your tutor to arrive no later than the cut-off Date mentioned above. This tutor-marked assignment accounts for 20% of the total grade assigned to the course. This assignment will be graded out of 100 marks. General Marks (Up to 10% Deduction) Marks distribution: This assignment will be graded out of 100 marks, which will be allocated to your answer for the two mini cases' questions. 10% will be deducted based on the following criteria: • • 5% for improper referencing (2.5% in-text referencing and 2.5% end-text references). 2.5% for improper presentation (using PT3 form with a clear presentation). 2.5% for not adhering to the word count (when applicable) Please use standard A4 size paper for submitting the hard copy of your TMA. Your name, personal identifier, course and assignment numbers must appear at the top of each sheet. A soft copy of your TMA must be uploaded to the university moodle within the indicated cut-off date. The hard & soft copies must be identical. Please leave wide margins and space at the end of each sheet for tutor comments. It is better to use double spacing so that you can easily handwrite corrections to your drafts and tutors have space to include their feedback on the script. Start each question in the assignment on a new page. Completing and sending your assignments When you have completed your TMA, you must fill in the assignment form (PT3), taking care to fill all information correctly including your personal identifier, course code, section & tutor, and assignment numbers. Each TMA and its PT3 form should be uploaded on the AOU branch moodle within the cut-off date. Late submissions require approval from the branch course coordinator and will be subject to grade deductions. All assignments are treated in strict confidence. 4 | Page B392 TMA, Spring 2023 - 2024 Plagiarism The Arab Open University Definitions of cheating and plagiarism According to the Arab Open University By-laws, "The following acts represent cases of cheating and plagiarism: • • Verbatim copying of printed material and submitting them as part of TMAs without proper academic acknowledgement and documentation. Verbatim copying of material from the Internet, including tables and graphics. • Copying other students' notes or reports. • Using paid or unpaid material prepared for the student by individuals or firms. Utilization of, or proceeding to utilize, contraband materials or devices in examinations." Penalty on plagiarism The following is the standard plagiarism penalty applied across branches as per Article 11 of the university by-laws: 1) Awarding of zero for a TMA wherein more than 20% of the content is plagiarized. 2) Documentation of warning in student record. 3) Failure in the course to dismissal from the University. All University programmes are required to apply penalties that are consistent with the University by laws. Examples of Plagiarism Copying from a single or multiple sources, this is where the student uses one or more of the following as the basis for the whole, or a good part, of the assignment: Published or unpublished books, articles or reports • The Internet The media (e.g.TV programmes, radio programmes or newspaper articles) • An essay from an essay bank • A piece of work previously submitted by another student . Copying from a text which is about to be submitted for the same assignment The TMA Questions PART A: YALLA MOMOS: EXPANSION DILEMMAS OF A SMALL BUSINESS As he sat in his office and watched customers walk in on a busy Friday night in April 2016, Prashant Goel, the owner and founder of Yalla Momos restaurant, contemplated its future expansion. He had started the business in 2012 and, within four years, had taken it to great heights. With total sales of AED504,000 in 2015, it seemed he was right on track. While sales in 2015 were 5 per cent higher than in 2014, Goel was concerned with sales growth in 2016. As the Dubai market prepared for the much-awaited Expo 2020, competition was getting tough and it had become hard 5 | Page

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B392 AOU الجامعة العربية المفتوحة TMA, Spring 2023 - 2024 Arab Open University Arab Open University B392: TMA - Spring Semester 2023 - 2024 About TMA: The essence of this TMA is to allow students to practice various theories and concepts of the B392 course. Case studies allow students to demonstrate their understandin