University: MacVille Sustainability and Policy Recommendations Report
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This report presents a comprehensive analysis of MacVille's sustainability practices, identifying shortcomings in existing policies and proposing improvements. The report examines the company's failure to implement strong sustainability measures, leading to energy waste and excessive waste generation. It recommends responsible electricity usage, paper recycling, and the adoption of the triple bottom line model. The report also addresses the lack of proper planning and employee participation in sustainability practices. Furthermore, the report includes policy recommendations, resource management strategies, and a detailed implementation plan with timelines, assigned amounts, and stakeholder responsibilities. Additionally, the report provides a review of the Sydney Opera House's environmental sustainability policy and financial performance, highlighting areas for improvement such as financial planning and marketing.

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Assessment 1.
Part 1. MacVille sustainability initiatives (7a)
The review of the case study of MacVille reveals that the firm did not follow strong
sustainability policies. The sustainability of the company was not implemented appropriately by
the staff which led to wastage of energy and generation of high amount of wastes. The staff did
not follow the sustainability procedures appropriately. They electrical appliances in the office
premises like fans and air conditions were often left running which led to wastage of electricity.
The refused pieces of paper were often disposed along with non-recyclable wastes instead of
recycling them. These slack waste management and sustainability practices in the company
could also be interpreted lack of strong implementation of the sustainability from the side of the
apex management. One can also point out that by following weak sustainability practices, the
company was actually breaching the Environment Protection and Biodiversity Conservation Act
1999. The regulatory documents available on the official website of Department of the
Environment and Energy, Government of Australia clearly mentions that breaching the act could
lead to criminal and civil charges (Environment.gov.au, 2020). Thus, it finally transpires from
the discussion that the operations of MacVille did not comply with the legislations set by the
Government of Australia for the business sectors.
Part 1.
The following are the required sustainability initiatives which the management of
MacVille should adopt in order to strengthen the sustainability in the operations of the company:
Assessment 1.
Part 1. MacVille sustainability initiatives (7a)
The review of the case study of MacVille reveals that the firm did not follow strong
sustainability policies. The sustainability of the company was not implemented appropriately by
the staff which led to wastage of energy and generation of high amount of wastes. The staff did
not follow the sustainability procedures appropriately. They electrical appliances in the office
premises like fans and air conditions were often left running which led to wastage of electricity.
The refused pieces of paper were often disposed along with non-recyclable wastes instead of
recycling them. These slack waste management and sustainability practices in the company
could also be interpreted lack of strong implementation of the sustainability from the side of the
apex management. One can also point out that by following weak sustainability practices, the
company was actually breaching the Environment Protection and Biodiversity Conservation Act
1999. The regulatory documents available on the official website of Department of the
Environment and Energy, Government of Australia clearly mentions that breaching the act could
lead to criminal and civil charges (Environment.gov.au, 2020). Thus, it finally transpires from
the discussion that the operations of MacVille did not comply with the legislations set by the
Government of Australia for the business sectors.
Part 1.
The following are the required sustainability initiatives which the management of
MacVille should adopt in order to strengthen the sustainability in the operations of the company:

2MANAGEMENT
Responsible use of the electricity:
The management of MacVille should set up the policies of responsible usage of
electricity by the staff during the working hours. For example, the employees of the company
should switch the electrical fittings like fans and air conditional systems after use. They should
also use the machines like laptops and printers only where required. The employees should also
turn them off the electrical fittings and machines when not in use.
Recycling and re-using paper:
The management of MacVille should form policies to recycle and reuse paper. The
management should develop the policy of the disposing paper in separate bins. The content of
the paper bins should be sent for recycling. The staff should also be instructed to reuse paper to
the feasible extent. For example, they should be asked to do rough paperwork on pieces of used
paper.
Part 2. Best practices model (7b)
The best model practice should MacVille should adopt to attain higher levels of
sustainability should be the triple bottom line. Tate and Bals (2018) mention that triple bottom
line is a model which takes into account three aspects of the operations of business organisations.
They are financial aspect, environmental aspects and social aspects. As far as MacVille is
concerned, one can point that the firm should adopt TBL to attain sustainability (Henry, Buyl &
Jansen, 2019). For example, the staff members of the company should recycle paper and reuse
pieces of paper already used once for rough paper work (Ofstad et al. 2017). This would enable
the company reduce its stationary expenses (financial impact).
Responsible use of the electricity:
The management of MacVille should set up the policies of responsible usage of
electricity by the staff during the working hours. For example, the employees of the company
should switch the electrical fittings like fans and air conditional systems after use. They should
also use the machines like laptops and printers only where required. The employees should also
turn them off the electrical fittings and machines when not in use.
Recycling and re-using paper:
The management of MacVille should form policies to recycle and reuse paper. The
management should develop the policy of the disposing paper in separate bins. The content of
the paper bins should be sent for recycling. The staff should also be instructed to reuse paper to
the feasible extent. For example, they should be asked to do rough paperwork on pieces of used
paper.
Part 2. Best practices model (7b)
The best model practice should MacVille should adopt to attain higher levels of
sustainability should be the triple bottom line. Tate and Bals (2018) mention that triple bottom
line is a model which takes into account three aspects of the operations of business organisations.
They are financial aspect, environmental aspects and social aspects. As far as MacVille is
concerned, one can point that the firm should adopt TBL to attain sustainability (Henry, Buyl &
Jansen, 2019). For example, the staff members of the company should recycle paper and reuse
pieces of paper already used once for rough paper work (Ofstad et al. 2017). This would enable
the company reduce its stationary expenses (financial impact).
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Recycling paper would reduce the amount of paper wastes which the company dispose
into the environment (environmental impact). This would reduce the negative impacts waste
disposal has on the society (societal impacts) (Francoeur et al., 2019).
Part 3. Shortfalls in the existing policies (7c):
The following are the two shortfalls which existed in the sustainability policies of
MacVille:
Lack of proper planning and enforcement of the sustainability policies:
The management of MacVille failed to plan and enforce sustainability policies like
recycling of paper and switching of electrical instalments (Dumont, Shen & Deng, 2017). This is
evident from the fact the employees did not abide by these policies and no action was taken
against them.
Lack of employee participation in the sustainability practices:
The employees of MacVille did not participate in the implementation of the sustainability
policies. For example, they left the air condition working even after office hours. Thus, on the
while one can point out that the lack of participation of the employees led to the failure of the
policies (Farooq, Farooq & Reynaud, 2019).
Recycling paper would reduce the amount of paper wastes which the company dispose
into the environment (environmental impact). This would reduce the negative impacts waste
disposal has on the society (societal impacts) (Francoeur et al., 2019).
Part 3. Shortfalls in the existing policies (7c):
The following are the two shortfalls which existed in the sustainability policies of
MacVille:
Lack of proper planning and enforcement of the sustainability policies:
The management of MacVille failed to plan and enforce sustainability policies like
recycling of paper and switching of electrical instalments (Dumont, Shen & Deng, 2017). This is
evident from the fact the employees did not abide by these policies and no action was taken
against them.
Lack of employee participation in the sustainability practices:
The employees of MacVille did not participate in the implementation of the sustainability
policies. For example, they left the air condition working even after office hours. Thus, on the
while one can point out that the lack of participation of the employees led to the failure of the
policies (Farooq, Farooq & Reynaud, 2019).
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Part 4. New policy requirement development (7d):
Part 5.
The scope of changes within the existing policies of sustainability in MacVille is that
management should implement the sustainability policies of using electrical fittings more
sustainably and reusing as well as recycling paper to the extent possible for office work. The
management would be required to acquire new documents like record of electrical consumption
and associated costs to keep record of electrical consumption.
Part 6. Personnel requirement (7e):
The management of the company should consult the departmental heads and the
employees to review the existing sustainability policies and form new policies.
Part 8.
Part 8a.
The changes which would be incorporated in the sustainability policies of the company
would be inserting of modern electrical fittings like lights and ensuring their use only during
office hours. This would result in consumption of less amount of electricity.
Part 8b.
The new documents which would be recommended to support the new sustainability
would be documents showing usage of electricity and training of employees.
Part 4. New policy requirement development (7d):
Part 5.
The scope of changes within the existing policies of sustainability in MacVille is that
management should implement the sustainability policies of using electrical fittings more
sustainably and reusing as well as recycling paper to the extent possible for office work. The
management would be required to acquire new documents like record of electrical consumption
and associated costs to keep record of electrical consumption.
Part 6. Personnel requirement (7e):
The management of the company should consult the departmental heads and the
employees to review the existing sustainability policies and form new policies.
Part 8.
Part 8a.
The changes which would be incorporated in the sustainability policies of the company
would be inserting of modern electrical fittings like lights and ensuring their use only during
office hours. This would result in consumption of less amount of electricity.
Part 8b.
The new documents which would be recommended to support the new sustainability
would be documents showing usage of electricity and training of employees.

5MANAGEMENT
Part 9.
The current usage of resources in MacVille is not sustainable. The current usage resulted
in wastage of electricity and paper. This resulted in high energy expenses and stationary
expenses respectively.
Part 10.
The sustainability initiatives of MacVille should aim to ensure legal compliance in terms
of sustainability. They should also ensure alignment of the operations with the best practice
business models like Triple bottom line. The sustainable initiatives should gain participation of
both the management and the employees. The management should also train the employees on
sustainable operations.
Part 11.
Part 11a.
The sustainability initiatives would include procuring of modern fitting like modern
lighting systems. They would also include procurement of bins which would be used for disposal
of paper only.
Part 11b.
The new policies would be embedded in the documents by recording them. For example,
the consumption of electricity would be reflected in the documents showing electrical expenses.
Part 9.
The current usage of resources in MacVille is not sustainable. The current usage resulted
in wastage of electricity and paper. This resulted in high energy expenses and stationary
expenses respectively.
Part 10.
The sustainability initiatives of MacVille should aim to ensure legal compliance in terms
of sustainability. They should also ensure alignment of the operations with the best practice
business models like Triple bottom line. The sustainable initiatives should gain participation of
both the management and the employees. The management should also train the employees on
sustainable operations.
Part 11.
Part 11a.
The sustainability initiatives would include procuring of modern fitting like modern
lighting systems. They would also include procurement of bins which would be used for disposal
of paper only.
Part 11b.
The new policies would be embedded in the documents by recording them. For example,
the consumption of electricity would be reflected in the documents showing electrical expenses.
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Part 11c.
The evaluation of the new policies would be measured by comparing expenses prior to
implementation of the sustainability policies and after their implementation. For example, if the
electricity expenses decrease post implementation of the policies, it would mean that the plan
was successful.
Part 11d.
Attached
Part 11e.
The wastes generated by the company would be disposed into categories of three bins
namely, recyclable (biodegradable wastes), toxic (like printing ink) and hazardous substances
(like glass). This strategy of waste disposal would enable recycle of biodegradable wastes and
appropriate disposal of toxic/hazardous wastes. Thus, the recyclable wastes would be reused
which would increase their life cycle.
Part 11f.
The targets which the sustainability policies would aim to achieve would be minimising
electricity wastage and consequent expenses. The targets or KPIs would also include minimising
paper wastage and associated stationary costs.
Part 11g and h:
Activity nos Recommended strategies of existing policies Time(days)
Assigned
amount(A$)
1
The management of MacVille holds meetings with the
departmental heads on the new sustainability policies 1
Part 11c.
The evaluation of the new policies would be measured by comparing expenses prior to
implementation of the sustainability policies and after their implementation. For example, if the
electricity expenses decrease post implementation of the policies, it would mean that the plan
was successful.
Part 11d.
Attached
Part 11e.
The wastes generated by the company would be disposed into categories of three bins
namely, recyclable (biodegradable wastes), toxic (like printing ink) and hazardous substances
(like glass). This strategy of waste disposal would enable recycle of biodegradable wastes and
appropriate disposal of toxic/hazardous wastes. Thus, the recyclable wastes would be reused
which would increase their life cycle.
Part 11f.
The targets which the sustainability policies would aim to achieve would be minimising
electricity wastage and consequent expenses. The targets or KPIs would also include minimising
paper wastage and associated stationary costs.
Part 11g and h:
Activity nos Recommended strategies of existing policies Time(days)
Assigned
amount(A$)
1
The management of MacVille holds meetings with the
departmental heads on the new sustainability policies 1
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2
The departmental heads hold meetings with their employees
on the sustainability policies 1
3
Management approves funds of $1000000 for procurement
of resources and funds released 1 1000000
4
Resources like modern electrical fittings like lights and
airconditions procured 30 50000
5 Training of employees on the new sustainability policies 2 10000
6 Implementation of the sustainability policies 7
7 Monitoring by the management and the departmental heads 60
8 Taking further action 30
Part 11i.
The management would be responsible for forming the sustainable policies. The middle
level managers would be responsible for communicating the sustainable strategies formed by the
management to the lower level employees. The employees would be responsible for
implementation for the sustainable policies. They would also be responsible for reporting any
sustainability risk they identify to the management promptly.
Part 11j.
The management of MacVille should consult with a diverse range of stakeholders on key
component of the policy development process. The stakeholders would include both internal
stakeholders like management and employees as well as external stakeholders like customers,
investors and government.
Part 11k.
Continuous improvement would be implemented and management in the sustainability
processes by continuous monitoring of operations by the management. The management would
also remove inefficient process and incorporate new processes, if deemed fit.
2
The departmental heads hold meetings with their employees
on the sustainability policies 1
3
Management approves funds of $1000000 for procurement
of resources and funds released 1 1000000
4
Resources like modern electrical fittings like lights and
airconditions procured 30 50000
5 Training of employees on the new sustainability policies 2 10000
6 Implementation of the sustainability policies 7
7 Monitoring by the management and the departmental heads 60
8 Taking further action 30
Part 11i.
The management would be responsible for forming the sustainable policies. The middle
level managers would be responsible for communicating the sustainable strategies formed by the
management to the lower level employees. The employees would be responsible for
implementation for the sustainable policies. They would also be responsible for reporting any
sustainability risk they identify to the management promptly.
Part 11j.
The management of MacVille should consult with a diverse range of stakeholders on key
component of the policy development process. The stakeholders would include both internal
stakeholders like management and employees as well as external stakeholders like customers,
investors and government.
Part 11k.
Continuous improvement would be implemented and management in the sustainability
processes by continuous monitoring of operations by the management. The management would
also remove inefficient process and incorporate new processes, if deemed fit.

8MANAGEMENT
Assessment task 3:
Part 1. Review of the Sydney Opera House Environmental Sustainability Policy and
Sydney Opera House 2009 Annual Report:
A review of the Annual Report for the year 2009 of the Sydney Opera House reveals
several salient aspects about the landmark opera house in Australia. First of all, the Sydney
Opera house gained an increase in its revenue generation by 2% and experienced an attendance
of over 1,272,097 attendees who attended 1,679 performances in internationally reputed
performance venue. The second factor which comes to the forefront upon analysis of the annual
report is that the shows in the venue are organised by four companies namely, Sydney
Symphony, Opera Australia, The Australian Ballet and Sydney Theatre Company, which
collectively hosted 529 shows in the year alone. The third aspect which transpired from the
analysis is that the venue incurred an expense of $ 19.7m which was very high. In fact, in 2009,
the Sydney Opera House suffered a loss of $14388 which decreased to $ 8700 suffered in 2010
(Sydneyoperahouse.com, 2020). Thus, the analysis of the annual report of the Sydney Opera
House in 2009 shows that the owner of the venue should adopt strategies to boost the profit and
control the expenses.
The analysis of the sustainability report of the Sydney Opera House revealed that the
internationally reputed venue is extremely environmentally conscious. The management of the
venue maintains strategies to manage its properties in sustainable ways. For example, the venue
has incorporated the strategies of sea water cooling system to recycle sea water and use it in
cooling the building. The venue has also adopted strategies to minimise its carbon footprint and
recycling of plastic. However, it can be established on the basis of the analysis of its financial
Assessment task 3:
Part 1. Review of the Sydney Opera House Environmental Sustainability Policy and
Sydney Opera House 2009 Annual Report:
A review of the Annual Report for the year 2009 of the Sydney Opera House reveals
several salient aspects about the landmark opera house in Australia. First of all, the Sydney
Opera house gained an increase in its revenue generation by 2% and experienced an attendance
of over 1,272,097 attendees who attended 1,679 performances in internationally reputed
performance venue. The second factor which comes to the forefront upon analysis of the annual
report is that the shows in the venue are organised by four companies namely, Sydney
Symphony, Opera Australia, The Australian Ballet and Sydney Theatre Company, which
collectively hosted 529 shows in the year alone. The third aspect which transpired from the
analysis is that the venue incurred an expense of $ 19.7m which was very high. In fact, in 2009,
the Sydney Opera House suffered a loss of $14388 which decreased to $ 8700 suffered in 2010
(Sydneyoperahouse.com, 2020). Thus, the analysis of the annual report of the Sydney Opera
House in 2009 shows that the owner of the venue should adopt strategies to boost the profit and
control the expenses.
The analysis of the sustainability report of the Sydney Opera House revealed that the
internationally reputed venue is extremely environmentally conscious. The management of the
venue maintains strategies to manage its properties in sustainable ways. For example, the venue
has incorporated the strategies of sea water cooling system to recycle sea water and use it in
cooling the building. The venue has also adopted strategies to minimise its carbon footprint and
recycling of plastic. However, it can be established on the basis of the analysis of its financial
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report that the management venue should take steps to boost its profit generation to support these
sustainability initiatives.
Part 2. Possible outcomes and shortfalls of the implementation process at the Sydney Opera
House in the past years:
The following are the outcomes and shortfalls of the implementation of the Sydney Opera
House:
Lack financial planning:
The Sydney Opera House lacks a strong financial planning. This is evident from the fact
that it suffered from a loss of A$ $14388 in 2009 which went down to A$ 8700 in 2010. This
means, the venue did not earn sufficient profits to cover its expenses. The outcome of the weak
financial planning was that the firm was not able to give high returns to its investors.
Weak marketing:
The opera house did not market its services and facilities sufficiently in the market. This
is evident from the fact that the event venue did not generate sufficiently high gross profits to
cover all the expenses and generate high net profits. The outcome of the weak marketing
strategies would be that the venue would not be able to channelize financial resources towards its
own operations and would be forced to borrow debts. This would lead to increase in its liabilities
which would eventually eat into the assets, thus weakening the operations of the Sydney Opera
House.
Part 3. Graphs and charts:
Years Revenue(A$) Expenses(A$) Net profits(A$)
2020 2000000 1000000 1000000
2021 2200000 950000 1250000
report that the management venue should take steps to boost its profit generation to support these
sustainability initiatives.
Part 2. Possible outcomes and shortfalls of the implementation process at the Sydney Opera
House in the past years:
The following are the outcomes and shortfalls of the implementation of the Sydney Opera
House:
Lack financial planning:
The Sydney Opera House lacks a strong financial planning. This is evident from the fact
that it suffered from a loss of A$ $14388 in 2009 which went down to A$ 8700 in 2010. This
means, the venue did not earn sufficient profits to cover its expenses. The outcome of the weak
financial planning was that the firm was not able to give high returns to its investors.
Weak marketing:
The opera house did not market its services and facilities sufficiently in the market. This
is evident from the fact that the event venue did not generate sufficiently high gross profits to
cover all the expenses and generate high net profits. The outcome of the weak marketing
strategies would be that the venue would not be able to channelize financial resources towards its
own operations and would be forced to borrow debts. This would lead to increase in its liabilities
which would eventually eat into the assets, thus weakening the operations of the Sydney Opera
House.
Part 3. Graphs and charts:
Years Revenue(A$) Expenses(A$) Net profits(A$)
2020 2000000 1000000 1000000
2021 2200000 950000 1250000
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2022 2420000 902500 1517500
2023 2662000 857375 1804625
2024 2928200 814506 2113694
2025 3221020 773781 2447239
1 2 3 4 5 6
0
500000
1000000
1500000
2000000
2500000
3000000
3500000
Graph showing future incomes and expenses which the
Sydney Opera House
Years Revenue(A$) Expenses(A$) Net profits(A$)
Part 4. Evaluation of graphs and chart:
The evaluation of the graphs and chart shows that the Sydney Opera House should aim to
increase its gross profit by 10% each year and decrease its expenses by 5% every year. This
strategy would lead to boosting of the net profit which the venue would generate. The outcome
of this increase in the net profits would be that the Sydney Opera House would be able to give
higher returns to its investors and repay its debts. This would automatically enable the firm to
attract more capital from the investors which would ultimately strengthen the operations of the
venue. This would in turn enable it to channelize more financial resources towards operations
like marketing. This would in turn enable it to attract more revenue.
2022 2420000 902500 1517500
2023 2662000 857375 1804625
2024 2928200 814506 2113694
2025 3221020 773781 2447239
1 2 3 4 5 6
0
500000
1000000
1500000
2000000
2500000
3000000
3500000
Graph showing future incomes and expenses which the
Sydney Opera House
Years Revenue(A$) Expenses(A$) Net profits(A$)
Part 4. Evaluation of graphs and chart:
The evaluation of the graphs and chart shows that the Sydney Opera House should aim to
increase its gross profit by 10% each year and decrease its expenses by 5% every year. This
strategy would lead to boosting of the net profit which the venue would generate. The outcome
of this increase in the net profits would be that the Sydney Opera House would be able to give
higher returns to its investors and repay its debts. This would automatically enable the firm to
attract more capital from the investors which would ultimately strengthen the operations of the
venue. This would in turn enable it to channelize more financial resources towards operations
like marketing. This would in turn enable it to attract more revenue.

11MANAGEMENT
Part 5.
The management of the Sydney Opera House should set up a dedicated financial board
which would be headed by the chief financial officer and would report to the board of directors.
The board would be responsible for conducting internal audits of the financial operations of the
venue and report the same to the management. The body should form strategies to manage the
financial transactions in the coming years. For example, the firm should aim to generate a certain
amount of gross profit and increase it 10% a year. The body would aim to reduce expenses by
5% each year which would automatically push the net profit up. The further actions which the
financial board would adopt would be presenting recommendations before the management
based on the findings. It would also be responsible for implementing the strategies formed by the
management.
Part 6.
Attached
Part 7. Identifying and describing areas of successful implementation:
The management of the Sydney Opera House at first should hold a high level meeting
with the top managers regarding the need to establish a strong control on the financial operations
and the need to form a dedicated board. It would then ask for feedback from the managers and
the external key stakeholders like the investors. The management upon gaining positive feedback
from the stakeholders would form the financial board.
The second area of successful implementation would be integrating the operations of the
financial board with the other significant areas of operations like marketing. This would ensure
Part 5.
The management of the Sydney Opera House should set up a dedicated financial board
which would be headed by the chief financial officer and would report to the board of directors.
The board would be responsible for conducting internal audits of the financial operations of the
venue and report the same to the management. The body should form strategies to manage the
financial transactions in the coming years. For example, the firm should aim to generate a certain
amount of gross profit and increase it 10% a year. The body would aim to reduce expenses by
5% each year which would automatically push the net profit up. The further actions which the
financial board would adopt would be presenting recommendations before the management
based on the findings. It would also be responsible for implementing the strategies formed by the
management.
Part 6.
Attached
Part 7. Identifying and describing areas of successful implementation:
The management of the Sydney Opera House at first should hold a high level meeting
with the top managers regarding the need to establish a strong control on the financial operations
and the need to form a dedicated board. It would then ask for feedback from the managers and
the external key stakeholders like the investors. The management upon gaining positive feedback
from the stakeholders would form the financial board.
The second area of successful implementation would be integrating the operations of the
financial board with the other significant areas of operations like marketing. This would ensure
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