The assignment content discusses the establishment of a brand new business, AussiCossi, with no established internal business processes, targets, or initiatives. The learning and growth objectives are focused on becoming a high-profile retail and wholesale outlet, with some measures taken to achieve this goal, such as planning a new clothing line. The four perspectives of the balanced scorecard remain unevaluated due to lack of relevant information, including financial perspective, customer perspective, internal business process, and learning & growth perspective.