Unit 4 GB519: Measurement and Decision Making Page 1 of 6 Assignment Details and Rubric Project Part 1: Strategic Decision-making, and Heuristics Note: This is Part 1 of the Project Case Study and is due in Unit 4. Part 2 will be completed in Unit 5. Assessed in this Assignment is course outcome GB519-4: Evaluate the role of heuristics and biases in decision making. In Project Part 1, you will use CVP analysis and create a balanced scorecard. The various types of financial and non-financial measurements from multiple stakeholder perspectives will be used to give a more balanced view of business performance. You have the opportunity to conduct research that will enhance your value as an asset to the organization for which you work. Your critical thinking and credibility as a communicator of information are vital, much desired, skills. Recent research conducted by Kaplan University's School of Business and Information Technology establishes that critical thinking and credibility in written communications are the two most important skills needed to meet the demands of the changing global business environment. Part 1 of the Project, due at the end of this unit, requires you to complete an analysis and evaluation of a manufacturing organization. This evaluation will also provide the foundation for Part 2 of the Project. “The Organization” may be understood and used in three ways: ● You may use your own employer as the basis for the Project – If your employer is a manufacturer, it is appropriate to the Assignment and has the requisite information to support a graduate-level analysis. Use of an organization that is not appropriate may result in a diminished score. If you have any doubts, please contact your instructor for additional guidance. ● Another possibility would be to use a local manufacturing company willing to help you with your Project, even if you are not an employee. ● Next, if you are not employed, or if your employer is not appropriate to the assignment, you may select a different organization. You may use any organization of your choosing, but it must be appropriate to the Project. NOTE: If you are self-employed or own your own company – it would NOT be an appropriate research subject. You must select another company to meet the requirements of the Project. One method for choosing a company will be to do an on-line search for a company that might interest you; then you may search the company’s web-site as the basis for your Project. A title page with properly formatted APA running head, an abstract and reference pages are required. Review the “APA Template” and the “APA Sample Paper” documents at the KU Writing Center for guidance. 1. Begin with an introduction to the organization. Identify its manufacturing segment. Detail briefly Unit 4 GB519: Measurement and Decision Making Page 2 of 6 the products manufactured by your organization, the compan ...

1. Unit 4 GB519: Measurement and Decision Making
Page 1 of 6
Assignment Details and Rubric
Project Part 1: Strategic Decision-making, and Heuristics
Note: This is Part 1 of the Project Case Study and is due in Unit
4. Part 2 will be completed in Unit 5.
Assessed in this Assignment is course outcome GB519-4:
Evaluate the role of heuristics and biases in
decision making.
In Project Part 1, you will use CVP analysis and create a
balanced scorecard. The various types of financial
and non-financial measurements from multiple stakeholder
perspectives will be used to give a more
balanced view of business performance.
You have the opportunity to conduct research that will enhance
your value as an asset to the organization
for which you work. Your critical thinking and credibility as a

2. communicator of information are vital, much
desired, skills. Recent research conducted by Kaplan
University's School of Business and Information
Technology establishes that critical thinking and credibility in
written communications are the two most
important skills needed to meet the demands of the changing
global business environment.
Part 1 of the Project, due at the end of this unit, requires you to
complete an analysis and evaluation of a
manufacturing organization. This evaluation will also provide
the foundation for Part 2 of the Project. “The
Organization” may be understood and used in three ways:
● You may use your own employer as the basis for the Project –
If your employer is a manufacturer,
it is appropriate to the Assignment and has the requisite
information to support a graduate-level
analysis. Use of an organization that is not appropriate may
result in a diminished score. If you
have any doubts, please contact your instructor for additional
guidance.
● Another possibility would be to use a local manufacturing
company willing to help you with your
Project, even if you are not an employee.
● Next, if you are not employed, or if your employer is not

3. appropriate to the assignment, you may
select a different organization. You may use any organization of
your choosing, but it must be
appropriate to the Project.
NOTE: If you are self-employed or own your own company – it
would NOT be an appropriate research
subject. You must select another company to meet the
requirements of the Project. One method for
choosing a company will be to do an on-line search for a
company that might interest you; then you may
search the company’s web-site as the basis for your Project.
A title page with properly formatted APA running head, an
abstract and reference pages are required.
Review the “APA Template” and the “APA Sample Paper”
documents at the KU Writing Center for
guidance.
1. Begin with an introduction to the organization. Identify its
manufacturing segment. Detail briefly
Unit 4 GB519: Measurement and Decision Making
Page 2 of 6

4. the products manufactured by your organization, the company’s
market niche and/or customer
base.
2. Identify significant costs in your organization. Some of the
mandatory topics to research and
present about your organization would include, but not be
limited to: (a) costs associated with
environmental concerns, (b) cost behavior, (c) prevention costs,
(d) appraisal (detection) costs, (e)
internal failure costs, or (f) external failure costs.
3. Include a section devoted to Cost-Volume-Profit Analysis
(CVP). Review Chapter 3 in your
textbook. The level of detail you include in this section is
flexible. But, make sure your analysis is
related to actual financial data from the company. Suggested
metrics would include the
contribution margin, Degree of Operating Leverage (DOL),
breakeven point, and others.
Remember, it is vital that you determine whether or not you will
have access to this information
BEFORE you start the project. Otherwise, you may not have
time to change organizations later
during the course.

5. 4. Discuss budgeting considerations. Include the organization’s
budget process (for example, is it top-
down, or bottom-up), the organization’s budget variances and
discuss management decisions
related to budgeting.
5. Based on independent research and additional textbook
readings, create a Balanced Scorecard,
incorporating all four of the organizational dimensions
(financial, customer, internal business
(BSC), and learning and growth). Identify 2 or 3 Strategic
Objectives (SO), also known as critical
success factors (CSFs) for each category/perspective. Then,
evaluate and analyze your
organization’s performance in relation to these critical success
factors. (To help you with this part,
review the material found on pages 16 and 17 of the textbook.
Additionally, read pages 590 to 599
in the textbook in Chapter 11). NOTE: Do not simply cut and
paste a BSC collected from an on-line
source. Create your own BSC. Exhibit 11.10 on page 599 of
your course text demonstrates the
proper BSC format.
Additional readings/references to use for this project:

6. Freeland, C. (2015). Globalization bites back. Atlantic, 315(4),
82.
Eaton, D., & Kilby, G. (2015). Does your organizational culture
support your business
strategy? Journal for Quality & Participation, 37(4), 4.
NOTE: Locate these additional readings in the KU Library
using the “Advanced Search”
feature.
6. Create (again, the term “create” is very important — do not
simply cut and paste a version
collected from an on-line source) a “strategy map” for your
organization. Your organization’s
strategy map MUST resemble Exhibit 11.9, seen on page 596 of
your textbook. Include an
explanation for each element in your strategy map. One thing to
particularly note – The BSC and
strategy map must be aligned – that is, the SO’s must match.
Please compare Exhibits 11.9 &
11.10 on pages 596 and 599 in the textbook. Please note that the
elements in the BSC & the
strategy map are fully coordinated.

7. Unit 4 GB519: Measurement and Decision Making
Page 3 of 6
7. End with a summary review (A formal “Conclusion” heading
and section is required) of the
performance evaluation. Use sub-headings to discuss key
strengths and weaknesses of the
organization and describe recommendations to be made to the
current organizational strategy.
Part 1 of the Project should have a minimum of 9 and a
maximum of 10 double-spaced pages, and will be
evaluated for content, analysis, critical thinking, grammar,
spelling, punctuation and formatting. So be
sure to proofread and then proofread again! Be certain that you
do a “Spell and Grammar” check on your
Project paper before it is submitted to the Dropbox.
Include the appropriate use of headings and sub-headings for
every section of the project. A good
strategy will be to use the assignment rubric as a basic outline
for headings and subheadings.

8. The 9 to 10-page minimum/maximum does not include the
required title, abstract and reference list
pages. Do not incorporate enlarged type, extra line spaces, extra
points at the end of a line, over-sized
graphs and charts, or unusual margins to artificially inflate the
page length – the score will be significantly
reduced if the proper APA formatting for these elements is not
applied.
NOTE: Do not use overly wordy phrases. DO use “economy of
expression.” Use concise and precise
language that avoids slang or colloquial expressions. For
example: Instead of using “on the other hand...”
simply use “alternatively...”
Your project must be presented in accordance with the guidance
found in the APA Publication Manual, 6th
edition. The Kaplan Writing Lab is a tremendous resource. So
please take full advantage of the great help
available there. You may access the Writing Lab by going to
your “My Studies” tab located at the KU
campus home page. Then, access the “Academic Support
Center” link. The Writing Center will be located
there for your access.
One very important suggestion will be to use the KU Writing
Center’s “Paper review” service. You do not

9. have to wait until your paper is fully completed to ask for a
review. One thing to note, though – the
Writing Lab will not be able to provide any feedback related to
the specifics of the assignment content.
But, they will be able to provide sample guidance about
spelling, grammar, formatting, punctuation and all
elements of a formal written analysis.
Remember, this assignment will be processed using the Turnitin
software to determine the level of original
content in the assignment. Please review the Syllabus and the
Kaplan University Academic Policy
regarding plagiarism. Excessive similarity to existing works
will result in varying consequences, depending
on the nature of the similarity.
After you have completed the case study, upload your Word
document to the Unit 4 Assignment Dropbox
before 11:59 p.m. (ET), on Tuesday of Unit 4. Name your
assignment filename using this format:
LastName_FirstName_Unit#_AssignmentName. For example,
this assignment will be named:
Smith_Joan_Unit04_CaseStudy1.
Assignments submitted late will be subject to the Late Policy
described in your Syllabus.
The Unit 4 Case Study/Course Project Assignment Rubric has
been provided here. The rubrics are an

10. integral part of all assignment instructions. Please review the
rubric document for a complete
understanding of how your assignments will be assessed. Doing
so will help you successfully complete
your assignments.
Unit 4 GB519: Measurement and Decision Making
Page 4 of 6
Important Note: You will not be eligible to complete the Case
Study Part 2 PowerPoint Presentation
unless the Case Study Part 1 has been submitted.
Unit 4 Assignment - Project Part 1
NOTE: Use the Major “Item” labels as Level One Headings, and
shortened versions of the segments in the
section as “Sub-headings.”
NOTE: In addition to any Instructor Comments below, review
all comments in the margins and body of
the manuscript, above.

11. Category/Description Points
Possible
Points
Earned
Instructor
Comments
Section 1
Item 1) Introduction to Organization:
Organization brief history 2
Clearly identified type & products manufactured 2
Customer base/niche 2
Other introductory comments as appropriate 2
Item 2) Significant Costs
Identified major costs 2
Environmental concerns 2
Cost behavior 2
Prevention and Appraisal (detection) costs 2
Internal and external failure costs 2
Item 3) Cost Volume Profit Analysis

12. Basic calculations – CM, DOL, other 2
Unit 4 GB519: Measurement and Decision Making
Page 5 of 6
Discuss how CVP Analysis affects management decision
making and how it benefits a company.
2
Item 4) Budgeting Considerations
Discuss the organization’s budget process 2
Include discussion of organization’s budget variances. 2
Discuss management decisions related to budgeting. 2
Item 5) Balanced Score Card
Includes all 4 categories 1
Two or three SO/CSFs each category 1
Correct formatting (see page 599 in text) 2
Discuss each SO/CSF 2
Item 6)

13. Complete: Strategy Map 1
Matches elements of the BSC 1
Proper format (see page 596 in the text) 1
Item 7) Use critical thinking to:
Evaluate the role of heuristics in managerial decision-making
within your organization. (For example, consider the old
saying, “But we’ve never done it that way before.”)
5
Evaluate how heuristics may bias your organization’s
management decision-making related to the identification of
Significant Costs, use of CVP Analysis, and the BSC/Strategy
Map.
5
Item 8) Conclusion
Unit 4 GB519: Measurement and Decision Making

14. Page 6 of 6
Strengths/Weaknesses 1
Recommendations 1
Coherent summary and conclusion information 1
Subtotal: Content Section 50
Section 2 - Analysis & Critical Thinking
● Is the Organization appropriate for the assignment?
● Does the paper incorporate “economy of expression?
● Is concise/precise language used?
● Does the analysis incorporate Critical Thinking?
Elements of Critical Thinking:
● Identify premises and conclusions
● Clarification of arguments
● Establishment of facts
● Evaluation of logic
● Final evaluation
30

15. Total Points
Available for this
section of the
rubric.
Section 3 - APA Format/Grammar/Spelling/Punctuation
Important factors:
● Title page/Running head/Abstract
● Proper APA Margins
● Reference list (in proper format)
● Spelling/Grammar
● Headings and sub-headings used based on the rubric
titles?
● Is analysis fully cited using independent sources?
● Project page length requirements met using proper
paragraphs, fonts, margins, etc.?
20
Total Points
Available for this

16. section of the
rubric.
Subtotal Score 100
Late Penalty or other deductions 0
Subtract any Late
Penalty
Final score 100.00 0
-This is just an example of what a policy analysis paper is.
- Revision: The paper that I received did not really answer the
question, the instructions said to write a policy paper FOR the
UAE, when you mentioned The Definition of a Refugee,
Grounds for Asylum, Integration of Refugee Population and
Refugee Policy Measures, their actually supposed to be
connected to how the UAE would take in a refugee or what
would be the grounds for asylum rather than just a definition.
-Below you can see how they connect the concepts with UAE
laws and so on.
Thank you
Cybercrime Policy Analysis - Tackling Cybercrime in the
U.A.E.

17. Preface
Crime in the United Arab Emirates has never been at the
forefront, as local civil defense forces resiliently prove their
capability of handling both minor and major crime cases, such
as Abu Dhabi police’s capture of a veiled assailant which had
been identified and restrained in under 48 hours, following the
dismantling of an explosive device (Saif bin Zayed: The “Al
Reem Ghost” in Police Custody, 2014). The eerie law of
cybercrime is what continues to perplex the general public, with
crimes related to privacy invasion, leakage of sensitive personal
information, such as credit card and banking details, as well as
online slandering. The UAE has been the first country in the
entire Middle East and North Africa region to pass laws related
to cybercrime and cyber terrorism in 2006 (Kshetri, The Global
Cybercrime Industry: Economic, Institutional and Strategic
Perspectives, 2010). Statistical data gathered from Norton’s
UAE Cybercrime report of 2011 suggest that 76% of Internet
users in the UAE had been subject to cybercrimes, costing the
country an estimate of almost 2.3 billion dirhams. This is
particularly alarming, considering telecommunication
companies, as well as banks, have begun promoting the use of
e-services for financial payments (Kshetri, Cybercrime and
Cybersecurity in the Global South, 2013). Software piracy also
hinders job creation and revenues, citing 566 million dollars
and the 841 jobs if piracy rates were to be reduced by 10% over

18. the course of four years, starting from 2010 (Leslie, 2014).
Understanding Cybercrime Law in the UAE
Following the controversial detainment of an innocent
bystander, holding incriminating pieces of evidence related to a
physical assault and spread all across social media, Article 21
states a punishment of a minimum of 6 months’ jail time,
alongside a fine between 150,000 – 500,000 dirhams for
“Publishing news, electronic photos or photographs, scenes,
comments, statements or information even if true and correct”
(Federal Decree-Law no. (5) of 2012 On Combating
Cybercrimes, 2012). In this related incident, an Emirati man
was charged with crimes of violating cybercrime law by
publicly uploading a video of an assault taking place on social
media. Had charges been actually pressed, the innocent
bystander would have been charged with twice the amount in
fines, that being 20,000 dirhams, and a twice as long prison
sentence of two years, compared to the individual that engaged
in physical assault (UAE arrests man for sharing road attack
video, 2013). While the law was indeed violated, there was no
criminal intent on his part. This raises concerns of harsh, unjust
punishments for minor offences that could be treated as serious
felonies, which can result in negative public relations, as the
UAE, particularly Dubai, strives off tourism.
Correcting the Problem
In order to avoid future pitfalls, the government, specifically
the Ministry of Justice, should revise its policy of cybercrime
law in the UAE to ensure that no cases of misdemeanors or
violators of Article 21, without criminal intent, be subject to
prosecution or fines exceeding the amount charged, or
sentenced, be equivalent to a criminal treated with assault or
other serious felonies. The same recommendation would apply
to those publicly uploading images that include photographs of
strangers without their explicit permission. As detailed by the

19. Council of Europe Convention on Cybercrime, the UAE doesn’t
quite follow procedure, as it is lacking in identifying criminal
intent when compared to Australia, UK, and the USA
(Vielhauer, 2011). By including criminal intent as part of the
screening process, the revised policy would assist in reasonably
treating citizens involved in simple cases of misdemeanor,
rather than an actual, serious cases of felonies. Citizens would
be more mindful and less likely to be deported for such
offenses, as the state aims to correct tarnished public relations.
Article 42 states: “The court may decide deportation of a
foreigner who is condemned in any of the crimes specified in
this Decree Law upon execution of the punishment adjudged.”
(Federal Decree-Law no. (5) of 2012 On Combating
Cybercrimes, 2012). Similarly, the Telecommunications
Regulatory Authority (TRA) should focus on censoring specific
content on websites that violate cybercrime law, rather than
blocking the entire network domain of social media networks,
for instance, which would render them inaccessible (Deibert,
2010).
Policy Implementation
The Ministry of Justice was tasked with implementing the
cybercrime policy in the UAE. Two new laws were issued in
2012, specifically Law No. 5 that is addressed as the Cyber
Crimes law, and Law No. 3 that was established under the
National Electronic Security Agency for the protection of state
communication. (The Report: Abu Dhabi, 2014). As a result, a
great deal of emphasis was put on the criminalization of public
defamation of the country, as well as its citizens, alongside
public slandering of individuals, as described under Articles 20
and 21 of the cybercrime law. The events of the Arab Spring
were likely to be of great influence, as protests sparked in
Tunisia, Egypt, Libya and Syria, followed by demonstrations,
revolutions and plots to overthrow the government, which were
mainly conducted online on social media networks (Saba
Bebawi, 2014). Hence, in an effort to combat similar scenarios,

20. the government established the 2012 cybercrime law, effectively
criminalizing any individual found in violation of the law, in
order to combat terrorism and subdue forms of criticism about
the government that may incite uprisings, hatred or violence.
Conclusion
In essence, the current state of cybercrime law does not
necessarily match the output or capacity of other developed
nations, such as the USA, UK and Australia with their policy of
cybercrime. Failing to identify criminal intent as part of the
screening process can result in unwarranted fines, jail sentences
and deportations for common misdemeanor on behalf of public
ignorance, rather than committing a serious felony with criminal
intent. It is therefore imperative that the Ministry of Justice, in
conjunction with the TRA, revise the current state of the
Cybercrime law by factoring in criminal intention, which will
assist law enforcement in identifying legitimate violators and
issue just punishments, rather than criminalize innocent
bystanders for being unaware of the laws unforgiving nature.
References
Deibert, R. (2010). Access Controlled: The Shaping of Power,
Rights, and Rule in Cyberspace. MIT Press.
Federal Decree-Law no. (5) of 2012 On Combating
Cybercrimes. (2012, August 13). Retrieved from United Arab
Emirates Ministry of Justice:
http://ejustice.gov.ae/downloads/latest_laws/cybercrimes_5_201
2_en.pdf
Kshetri, N. (2010). The Global Cybercrime Industry: Economic,
Institutional and Strategic Perspectives. Springer Science &
Business Media.
Kshetri, N. (2013). Cybercrime and Cybersecurity in the Global
South. Palgrave Macmillan.
Leslie, D. A. (2014). Legal Principles for Combatting

21. Cyberlaundering. Springer.
Saba Bebawi, D. B. (2014). Social Media and the Politics of
Reportage: The 'Arab Spring'. (D. B. Saba Bebawi, Ed.)
Palgrave Macmillan.
Saif bin Zayed: The “Al Reem Ghost” in Police Custody. (2014,
December 4). Retrieved from Abu Dhabi Police GHQ:
https://www.adpolice.gov.ae/en/media.centre/news/1744235.asp
x
The Report: Abu Dhabi. (2014). Oxford Business Group.
UAE arrests man for sharing road attack video. (2013, 18 July).
Retrieved from BBC News: http://www.bbc.co.uk/news/world-
middle-east-23355233
Vielhauer, C. (Ed.). (2011). Digital Forensics and Cyber Crime:
Second International ICST Conference. Springer Science &
Business Media.