Assessing Intercultural Competence and Communication Skills

Intercultural Competence as a Student Outcome of Internationalization

STUDY AND
COMMUNICATION SKILLS

TABLE OF CONTENTS
INTRODUCTION...........................................................................................................................3
(1) Summary of case...................................................................................................................3
(2) Comparative analysis of facts and opinions raised in these stories.......................................4
(3) Key arguments of this scandal...............................................................................................5
TASK 2............................................................................................................................................6
2.1 Analysis of the content of the different types of recorded business material.......................6
2.2 Producing the summary notes of the lecture.........................................................................6
2.3 Providing the comprehensive analysis of the notes..............................................................7
TASK 3............................................................................................................................................7
(A) General theory and focus of cases study .............................................................................7
(b) Argument supporting evidence to non routine problem........................................................8
(c) Cause and effect relationship pertaining to case study..........................................................8
(d) Application of hedging and cautious approach.....................................................................9
(f) Reasons due to which proof reading is important while preparing a report..........................9
TASK 4 Covered in PPT................................................................................................................10
CONCLUSION..............................................................................................................................10
REFERENCES..............................................................................................................................11

INTRODUCTION
In today era scandal is a word that is often we listen when switch on television or social
networking site. There are many top companies that are identified as corrupted companies. Such
thing is done by the companies that are well reputed and have wide geographic presence. In this
report case of Toshiba is taken in this regard. Detail analysis of case study is done. Moreover,
experts’ opinions are also discussed in detail. After that technique of payback period is
calculated in order to identify time period in which project will recover investment amount. After
that case study of Lidl, Aldi and Tesco is taken in to consideration. By discussing this case study
reason are identified due to which Lidl and Aldi gives a stiff competition to the competitors. At
the end of the report, business plan is prepared and various factors are considered while
determining a cash flows and initial investment amount.
(1) Summary of case
Toshiba is Japan tenth largest company that is operating in several sectors ranging from
communication to infrastructure development. In June 2015 news came that Toshiba is making
irregularities in its accounts. As per facts Toshiba chief executive Hisao Tanaka was already
aware about these irregularities. Moreover, this thing was in practice from two previous chief
executives. Hence, manipulation in accounts does not start overnight. It was done for long time
period by Toshiba in its business practice. Under this firm exaggerate its profit and it record cost
of operations related to operations is lower value. Due to this reason company profit was
appearing too attractive to the investors. In Japan there is a securities and exchange surveillance
commission whose main work is to identify irregularities in accounts. It has suspect on the
company performance and due to this reason it decided to commence detail investigation on this
issue. By understanding seriousness of issue firm set its in house investigation committee to
declare its financial malpractices in terms of amount (Toshiba inflated profits by 780 million with
bosses knowledge investigation finds. 2015). On investigation government agency find out that
Toshiba exaggerate its profit by 152 billion Yen (1.2 billion USD).
As per facts it comes in light that in Japanese companies there is a corporate culture
under which subordinates can oppose orders of superior. Toshiba determine unrealistic
objectives and forced employees to achieve them at any cost. Due to unrealistic nature if
objectives employees failed to achieve objectives and they manipulate accounts. Top officers of

the firm also know this fact but they do not take any action because they want to manage good
image of Toshiba among people across the world. Hence, when press release issued most of top
management employees gives their resignations and conveys their regret on media for unethical
practices they do in the business practices (Zolnierek and DiMatteo, 2009).
(2) Comparative analysis of facts and opinions raised in these stories
If we compare story given on The Guardian and the Sun then it can be seen that both
evaluate company scandal from both different angels. In The guardian it is stated that corporate
culture was the main reason behind such an exaggeration in the company profitability.
Employees cannot disobey orders of their boss and due to this reason they were continuously
involved in the accounting malpractices. As per facts of The Sun Company heavily conceal facts
about its cost. Due to this reason company profitability elevate sharply. On other hand, The
Guardian stated that firm show extra profit of 152 billion Yen in its profit and loss account.
Hence, it can be said that both view this case from different angels (Robbins, et.al, 2004).
Guardian is viewing this case from angel of over profit. Whereas, Sun is paying due attention on
cost factor for evaluating Toshiba scandal. If see these factors then it can be said that both play
an equivalent role in showing fake company profitability. By passing some cost to next financial
year firm makes an attempt to show that is has good control on cost and it is performing well.
Thus, by doing so it maintains its good image among investors. By showing higher amount of
profit firm show that it is performing well even there is a recession in the market. In this way
also firm try to maintain confidence of banks and investors on its business (Kurtz, et.al, 2005).
As per fact, the real problem was not board structure. There are many companies in which
structure is different but they are performing well and no scandals takes place in those
companies. The main issue is board functioning and if it will not work properly then such kinds
of unfortunate events will takes place in an organization. In an organization independence must
be given to the employees so that they are in position to oppose the top management decisions to
some extent but in fair way (Duffy and et.al, 2004). Scandal in Toshiba happens due to lack of
such kind of independence.
In this regard writers of newspaper give different opinions. Some experts express their
concern on the fact that external auditors are acting as gatekeepers between company and
financial market. They are not playing an active role in ensuring that nothing unethical is going
on in the firm. Some of the political experts stated that company like Toshiba that have good

image among people do this mistake and due to these reasons people further will not believe in
any giant company. Due to this sort of scandal image of big corporate get tarnished among
general public. In The Sun experts gives opinion that Toshiba top management makes a mistake
and it must abstain from determining unrealistic objectives (Back and et.al, 2007). If this would
be done then employees will not be compelled to manipulate company accounts. Thus, such kind
of scandal never comes in existence. Some of the experts also give an opinion that firm is taking
resources from people, general public and investors. Hence it is its ethical responsibility to
present true accounts before its important stakeholders. They also give an opinion that
management must not put unnecessary pressure on its employees to achieve unreasonable
targets. If this will not be stop then in order to achieve these objectives employees will obviously
follow a path of unethical practices on their job. Hence, more cases of this nature will come in
existence in future (Beukelman and Mirenda, 2005). Thus, it becomes necessary for manages to
ensure that only achievable targets are determined by the management. Some of the business
experts also suggest that Japanese firms needs to change their culture and must give a right to
employees as an important stakeholder to disobey orders of the top management. In this way
employees will not be liable to follow orders of their boss. Hence, top management will not
receive support from employees’ side on implementation of wrong business policies. By doing
this manipulation in business practices can be controlled.
(3) Key arguments of this scandal
Toshiba involvement in such kind of scandal was shocking news for the business. This
was not because scandal takes place in leading Japanese company. This happens because
Toshiba was a company in Japan which do lot of work on developing its corporate governance
system. Along with this, it also lay down an emphasis on improving its management style.
Manipulation in accounts by such kind of company was not expected by any one. So the main
topic of discussion among experts is that due to which reason such manipulation takes place in
Toshiba (Kurtz and et.al, 2005). Second topic of argument among experts is that even corporate
governance system was developed and there was presence of external professionals in the
company audit committee then also how this scandal was implemented at the ground level. In
such kinds of arguments most of experts commented that in Japan there is a weak regulations and
by taking advantage of these weak points managers easily commit such fraud. Other weak point
on which experts attracts attention is that in Japan there is not a system by using which anyone

can be stand liable for the fraud. Due to this reason it is impossible to identify a culprit for such
kinds of scandals. Hence, in Japan there is a strong requirement to rules without any loop holes.
TASK 2
2.1 Analysis of the content of the different types of recorded business material
There are significant difference between the business and informal presentation. Business
presentation requires more clarity about each and every aspect rather than the others. Individual
have to justify the each and every aspect to the customers which they involved in their
presentation. This aspect provides assistance to the organization in getting the contract from the
person to whom presentation is delivered. Thus, communication plays a vital role in making the
business presentation is more effective (Arnold and Boggs, 2015). In business presentation
individual needs to involve the resources such as financial, human and other aspects which are
required in order to accomplish the project.
The given video of the small business enterprises entails the lighting success story of the
small business organization. On the basis of the video it has been assessed that vice president of
the Building material was facing the lighting issues which closely impacts the vision or eyesight
aspects of the employees and customers as well. In order to resolve this issue Tom thought about
construction of the windows which provides proper light to the employees as well as customers
(Williams, 2005). In addition to this, he also makes efforts to find out the technical solution of
the problem. With the aim to this, he approached to Michale Mohrfeld who is the electrician with
the aim to assess the new lighting concept in order to reduce the darkness.
In addition to this, the new technical system also helps Tom in saving the cost of energy
as well. One of the main objectives of Michale is to indulge the energy saving lights which
enable employees to perform their work in an effective manner. Besides this, it also provides
assistance to the customers while they dealing with the organization. With the help of the turnkey
lighting program helps the store is able to cover the 69% of the project cost. Besides this, with
the help of Alliance energy or new fixtures store is able to save the energy cost of $5832.
2.2 Producing the summary notes of the lecture
Summary notes of the lecture are enumerated below:
Particulars Cost
Project cost $11,780.00

Alliant energy incentive $8,165.00
Estimated annual electric savings $5,832.00
Payback period 7-9 months
2.3 Providing the comprehensive analysis of the notes
On the basis of the above table it has been assessed that within the 7-9 months Tom is
able to recover their initial investment which are made by him. It is the more viable project
which provides several benefits to the organization (How to sell building materials. 2012. By
indulging the new lighting concept in the store Tom is able to maximize their sales as well as
profitability. Besides this, the new lighting concept helps Tom in building the effective image in
the mind of the employees. Such measure states that company is highly concerned with the
issues faced by the employees of the store (Moore and et.al, 2004). In addition to this, it enables
organization to provide healthy and safe working environment to their employees. Along with it,
by saving cost of the energy store is able to offer the product and services to their customers at
the very cost effective rates. Through this, organization can build and sustain competitive
advantage over others.
TASK 3
(A) General theory and focus of cases study
As per case Lidl and Aldi are German companies and they have relatively low market
share in the UK retail market. On last one year it has been seen that retail giants like Tesco and
Asda growth rate become slow to two or three percentage. Whereas these German companies are
growing at 17 and 21%. This happens due to economies of scale and efficiency in the company
operations. As per economies of scale concept whenever firm expand its operations some saving
get generated. When these savings get started it is said that firm is generating economies of scale
in the business (Landry, Smith and Swank, 2006). For example when a firm purchase raw
material in bulk then it gets a discount on purchase of same. Hence, in this way firm save lots of
amount and this saved amount is used to make to makes an investment in the productive
activities of an organization. Fredrick Taylor gives principles and under these principles he

advocates the importance of efficiency for business. In his principles he suggests that an
organization must give a specific task to the specific person and he must not be rotated in
different jobs very frequently. By continuously doing same work efficiency level of the
employees gets improved. This benefits an organization and he also suggest that management
must review these activities and must perform these activities in best way.
It is necessary to understand these concepts in order to understand factors due to which
small retail companies become able to give stiff competition to the companies like Tesco. The
main focus of case study is on the factors due to which Lidl and Aldi become able to increase
their growth rate to the double digit especially when Giants Company like Tesco is growing
merely at 2%. On analysis of case study it has been find out that these companies are providing
products relatively at a low price and due to this reason achieve double growth rate. Moreover,
these firms also providing quality products to the general public. Due to availability of quality
products at low price most of the people prefer to make purchase from Lidl and Aldi then Tesco.
This is second major reason behind growth of this organization. Hence, these two factors are
focus of study.
(b) Argument supporting evidence to non routine problem
Both these companies are facing lots of non routine business problems and inventory
problem is one of the non routine problems. As per facts, it has been find out that Tesco
sometimes faced a problem in managing its inventory. It has been seen that Lidl and Aldi keeps
an inventory of 800 items. Whereas, in case of Tesco this number is 50,000. Sometimes due to
wrong anticipation of demand large part of inventory remains unsold and due to this reason firm
storage cost gets increase (Schneider and Lewis, 2004). On other hand, it keep large amount of
products in its stores and it has to bear heavy maintenance cost. Due to this reason some times
firm cost of maintenance and storage cost get increase. In order to control this issue Lidl and
Aldi maintain a small stock in their stores. Elevation in their stock takes place at a low rate. Due
to this reason even demand fluctuate firm storage cost does not increase and maintenance cost of
Lidl and Aldi is also very low. Due to this reason they are able to provide products at a cheaper
rate. Thus, it can be said that this is the main reason behind success of both firms in the UK retail
industry.

(c) Cause and effect relationship pertaining to case study
As per case study there is a direct cost effect relationship between economies of scale and
profitability of the firm. Lidl and Aldi are taking a various cost control measures in order to
reduce and control various costs. By doing this it’s cost fall sharply and it is able to provide
products and services to the people at low price. Due to this reason Lidl and Aldi grow at 17 and
24%. Hence, there is a strong correlation between economies of scale and company profitability.
In order to test this statement case of Tesco can be taken. Mentioned firm keep a huge stock on
its stores and due to this reason instead of cost savings its cost get increased. Due to this reason
its profitability gets reduced and growth rate confined to 2%. Thus, again it is proved that there is
a strong correlation between economies of scale and company profitability.
(d) Application of hedging and cautious approach
From case study it is clear that Lidl and Ldi are following a cautious approach. Under this
they determine a level up to which they will keep a stock on the stores. They also determine a
rate at which their stock of purchase will grow as per expectation of elevation of demand. Form
these steps it can be said that firm is following a cautious approach. Moreover, it can also be said
that firm is hedging itself from the fluctuation in demand. Lidl and Aldi face lots of difficulties in
determining expected level of demand about their products among general public (Birkholz,
2001). In order to handle this problem it determined a level of stock that will be easily sold in the
market. If demand is above expectation then it increases its stock by nominal percentage. By
doing so it is in position to satisfy needs of the customers and it also control its storage cost.
Hence, lots of fund of the companies are saved. By doing this Lidl and Aldi are able to make
available products at a low price (Shahi and Agrawal, 2013). Hence, due to this reason both
firms are able to give stiff competition to rival firm like Tesco.
(f) Reasons due to which proof reading is important while preparing a report
For preparing report lots of research is done by the firm. After doing a research a report is
prepared in which entire working of research is presented in a systematic manner. In this regard
theory background is made available in the report. Along with this data analysis of figures is also
done by the research analyst. In research many figures are collected and some times researcher
forgets to include any fact in the research report. Sometimes these figures are not correlated
properly with each other. Due to this reason it is very difficult to get accurate results from the
research (Khattak, 2003). Hence, due to this reason researcher failed to achieve its research

objective. Hence, it is necessary to abstain from committing these mistakes. But as we know it is
human nature to make a mistake and it is necessary to take some of the steps that help researcher
in ensuring that such mistakes will not be committed again. In order to this practical concept of
proof reading is used by the researchers. Under this after preparing a report analyst read a report
again. While reviewing a report researcher keep some points in its mind on review of report
researcher makes sure that points that must be in the report are covered (Deardorff, 2006. By
doing this research report is prepared in a systematic manner. Hence, proof read is necessary to
make report effective. Even researcher forgets to include any point in the report he can cover that
point or topic at after proof reading a report.
TASK 4 Covered in PPT
CONCLUSION
On the basis of above discussion it is concluded that even large size firms claims that
their corporate governance is good it is not necessary that they are not involved in any corruption
based practice. Payback period techniques must be applied in order to identify a time period in
which project can recover its initial investment amount. On analysis of case study of Lidl, Aldi
and Tesco it has been find out that size of an organization does not matter in the market. By
formulating a multi dimensional strategy a firm can beat its competitors in the market even they
are large in size. This is proved by Lidl and Aldi which are very small in size relative to Tesco.
But they are growing at a rapid rate in the UK retail industry. In order to prepare a business plan
it is necessary to understand a business and industry. After that managers must identify factors
that may affects business performance. By doing this they can determine cash flow in proper
manner.

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