Students

MGSM879 – Managing with a Global Mindset

2018 – Term 3 North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Lecturer
Steven Segal
Credit points Credit points
4
Prerequisites Prerequisites
Admission to MBA or MMgmt or PGCertMBAExt or GradCertMgtPostMBA or GradDipMgt
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description
This unit will equip you with the competencies and skills that are central to developing a global mindset – the agility to see difference as an opportunity to influence and learn from others whose ways of being and doing are unlike yours. This unit will help you develop the psychological, intellectual, social, ethical and philosophical competencies to successfully work with, manage and leverage diversity in an organisation.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Integrate and apply the positions and concerns of stakeholders to help create and deliver sustainable value for better organisational performance and resilience.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Assessment Tasks

Name Weighting Hurdle Due
Group case presentation 15% No Session 5 & 6
Group reflection presentation 25% No Session 9 & 10
Individual cultural biography 10% No 6pm of 3 September 2018
Individual essay 50% No 6pm of 10 September 2018

Group case presentation

Due: Session 5 & 6
Weighting: 15%

Length: 20 minutes for presentation; 10 minutes for feedback

Format: Presentation & feedback

Description

Each syndicate group will be given a different case study regarding the global challenges and the way in which managers dealt with the challenges of either succeeding or failing to develop a global mindset in a cross cultural management situation. Each group will be expected to identify the challenges and competencies involved in developing a global mindset. A specific example drawn from a member of the group will be used to demonstrate a real life experience of challenges and competencies. 

Please ensure all participants full names, the unit code (MGSM879), unit name (Managing with a global mindset), lecturer (Steven Segal), as well as the topic presented is clearly visible on your presentation front page. Please also include your syndicate group name and number if one has been allocated.

Assessment of presentations

Overall assessment of presentations will be based on a group mark component (50%) and an individual mark component (50%).

The group mark component is a mark awarded to the group and is based on an evaluation of the content and delivery of the presentation. Information about the process and criteria for evaluation of presentations will be provided by the lecturer in the first class. 

The individual mark component of the presentation assignment will be based on group member’s rating of the contribution of other members of the group (in an anonymous survey). If others in your group rate you as having made a satisfactory contribution (relatively equal contribution) this will equate to you receiving the group mark. A rating of having made less than a satisfactory contribution may result in individual deductions up to 50% of the obtained group’s mark. It will also be possible to judge a group member as having made an exceptional contribution and this will lead to consideration of additional marks to the final subject’s mark. All group member assessments of individual contribution will be reviewed and considered by the lecturer in determining the final presentation assessment.

No extensions will be granted.


On successful completion you will be able to:
  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Integrate and apply the positions and concerns of stakeholders to help create and deliver sustainable value for better organisational performance and resilience.

Group reflection presentation

Due: Session 9 & 10
Weighting: 25%

Length: 20 minutes for presentation; 10 minutes for feedback

Format: Presentation & feedback

Description

Students will be expected to examine the organisational implications of global mindset by focusing on the implications of global mindset for organisational structure, strategy, recruitment and/or team building.

Please ensure all participants full names, the unit code (MGSM879), unit name (Managing with a Global Mindset), lecturer (Steven Segal), as well as the topic presented is clearly visible on your presentation front page. Please also include your syndicate group name and number if one has been allocated.

Assessment of presentations

Overall assessment of presentations will be based on a group mark component (50%) and an individual mark component (50%).

The group mark component is a mark awarded to the group and is based on an evaluation of the content and delivery of the presentation. Information about the process and criteria for evaluation of presentations will be provided by the lecturer in the first class. 

The individual mark component of the presentation assignment will be based on group member’s rating of the contribution of other members of the group (in an anonymous survey). If others in your group rate you as having made a satisfactory contribution (relatively equal contribution) this will equate to you receiving the group mark. A rating of having made less than a satisfactory contribution may result in individual deductions up to 50% of the obtained group’s mark. It will also be possible to judge a group member as having made an exceptional contribution and this will lead to consideration of additional marks to the final subject’s mark. All group member assessments of individual contribution will be reviewed and considered by the lecturer in determining the final presentation assessment.

No extensions will be granted.


On successful completion you will be able to:
  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Integrate and apply the positions and concerns of stakeholders to help create and deliver sustainable value for better organisational performance and resilience.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Individual cultural biography

Due: 6pm of 3 September 2018
Weighting: 10%

Length: 1000 words maximum

Format: Essay

A cultural biography is an experientially based assessment in which students are expected to interview a class mate from a different cultural background in order to bring out the taken for granted mindset in terms of which the interviewee sees leadership, management and/or learning in a different context. Each person will have the opportunity to interview a class mate.

Submission details:

Students are to submit 1 x soft-copy (in Microsoft Word file format only) of their individual cultural biography on the due date as listed in the box above. The soft-copy submission will be submitted to Turnitin via the MGSM iLearn portal, a program used to ensure the originality of the work undertaken by the submitter.

Please ensure your full name, student number, unit code (MGSM879), unit name (Managing with a Global Mindset), lecturer (Steven Segal), and assessment (individual cultural biography) is clearly visible on your assignment.

Extensions and penalties:

No extensions will be granted. There will be a deduction of 10% of the total available marks   made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which an application for disruption of studies is made and approved.


On successful completion you will be able to:
  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Individual essay

Due: 6pm of 10 September 2018
Weighting: 50%

Length: 2500 words maximum

Format: Essay

Based on the research practice of "participant observation" students will be expected to write a paper on their experience of learning through crossing cultural boundaries. Students will be asked to create a situation in which they are not only observers but participant observers and then write a reflective piece on their experience. The experience will be anchored in one or more of the theories discussed in the unit.

Submission details

Students are to submit 1 x soft-copy (in Microsoft Word file format only) of their individual essay on the due date as listed in the box above. The soft-copy submission will be submitted to Turnitin via the MGSM iLearn portal, a program used to ensure the originality of the work undertaken by the submitter.

Please ensure your full name, student number, unit code (MGSM879), unit name (Managing with a Global Mindset), lecturer (Steven Segal), and assessment (individual essay) is clearly visible on your assignment.

Extensions and penalties:

No extensions will be granted. There will be a deduction of 10% of the total available marks   made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which an application for disruption of studies is made and approved.


On successful completion you will be able to:
  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.

Delivery and Resources

Required text

There is no required text for this course.

Recommended (optional) text

  • Adler, Nancy J. (2002).  International Dimensions of Organizational Behavior (4th Edition).  Cincinnati: South-Western Thomson Learning.
  • Gundling, Ernest, and Zanchettin, Anita, eds., Global Diversity: Winning Customers and Engaging Employees within World Markets. Boston: Nicholas Brealey International, 2006.
  • Trompenaars, Fons, Riding the Waves of Culture: Understanding Diversity in Global Business. New York: McGraw-Hill, 1998.

MGSM iLearn

The web page for this unit can be found at: https://ilearn.mq.edu.au/login/MGSM

Technology

Access to a personal computer is required to access resources and learning material from iLearn.

Unit Schedule

The BLOCK class for 2018 Term 3 is scheduled from 9am to 5pm on the following dates:

  • 1st BLOCK weekend - 10-12 August 2018
  • 2nd BLOCK weekend - 25-26 August 2018

Students are required to attend all classes for the class they are enrolled in. Students must only attend the class they are enrolled in as reflected in their e-Student account.

This unit will be presented over 10 sessions as follows:

Topics order Topics and allocated readings
Pre-work due: 11:59pm of Monday, 30 July 2018 Global mindset inventory (GMI) survey:  This GMI survey, administered online by the Thunderbird Najafi Global Mindset Institute, will be emailed out to students two weeks before the due date. All students will be required to complete this survey by the due date. The results of this survey will be used as part of the lecturer’s presentation in session 3 of class.

1

9am to 1pm of Friday, 10 August 2018

Paradigm switches in the context of globalisation

Allocated supplementary readings for this topic:

  • Feinstein, D. (1989). Breaking out of the box: A crash course in paradigm thinking. Benchmark magazine. Fall edition.
  • Dru J. (1996). Chapter 4 –Disruption. Overturning conventions and shaking up the market place. New York: John Wiley & Sons.
  • Krieken, Van (2010). Chapter 2 – Globalisation. Sociology. Pearson Australia.
  • Cowen, T. (2002). Chapter 1 – Trade between cultures. Creative destruction: How globalization is changing the world’s culture. Princeton University Press. Princeton

2

1pm to 5pm of Friday, 10 August 2018

Challenges of and competencies for mindset switching

Allocated supplementary readings for this topic:

  • Thomas, David A. and Ely, Robin J. (1996). Making differences matter: A new paradigm for managing diversity. Harvard Business Review. Sept-Oct, Vol. 74 Issue 5, pp. 79-90
  • Bharucha, Jamshed. Education as stretching your mind. Edge: World question centres. http://www.edge.org/q2008/q08_16.html#bharucha
  • Gundling, E., Hogan, T. & Cvitkovich, K. (2011). Chapter 2: What’s different about global leadership?. What is global leadership?: 10 key behaviours that define great global leaders. Nicholas Brealey Publishing, pp. 14-35

3

9am to 1pm of Saturday, 11 August 2018

Global mindset from a social science perspective

Global Mindset Inventory – Results from students’ submission of the global mindset inventory survey by the Thunderbird Najafi Global Mindset Institute will be presented by the lecturer.

Allocated supplementary readings for this topic:

  • Javidan. M.,Teagarden. M., and Bowen. D. (2010). Making it Overseas. Harvard Business Review. April.
  • Javidan, M., Dorfman, P., Sully de Luque, M. , and House, R.J. (2006). In the eye of beholder: Cross cultural lessons in leadership from Project GLOBE. Academy of management perspectives. Vol. 20, No. 1, February; 67-91.

4

1pm to 5pm of Saturday, 11 August 2018

Global mindset from an experiential perspective: Nelson Mandela

Allocated supplementary readings for this topic:

  • Segal, S. (1998). The anxiety of strangers and the fear of enemies. Studies in philosophy and education. 17 (4), pp. 271-282.
  • Segal, S. (1995). Dialogue across difference. South African journal of philosophy.
  • Tett, G. (2016). Chapter 1 – The nondancers: How anthropology can illuminate silos. The silo effect: Why every organisation needs to disrupt itself to survive. Little Brown Book Group. pp. 29-33.

5

9am to 1pm of Sunday, 12 August 2018

Participant observation

  • Group case study presentations

Allocated supplementary readings for this topic:

  • Rabinow, P. (1977). Chapter 3 - Ali: An insider's outsider. Reflections on Fieldwork in Morocco. University of California Press, pp. 31-69
  • Goffman, E. (1989). On Fieldwork. Journal of Contemporary Ethnography. Trend Business Publishing, July, Volume 18 Issue 2, pp. 123-132
  • Guest, G., Namey, E.E., Mitchell, M.L. (2013). Chapter 3 - Participant observation. Collecting qualitative data - A field manual for applied research. Sage Publications, Inc. ISBN: 9781412986847

6

1pm to 5pm of Sunday, 12 August 2018

Bridging the gap between cultures: Globesmart​

  • Group case study presentations

Allocated supplementary readings for this topic:

  • No allocated readings. Students will be provided login details in class to access Globesmart.

7

9am to 1pm of Saturday, 25 August 2018

Philosophies of" East" and "West"

Allocated supplementary readings for this topic:

  • Fang, T. (2012). Yin yang: A new perspective on culture. Management and organization Review. 8 (1), 25-50.
  • Cheng, C.-y. (1987). 'Confucius, heidegger, and the philosophy of the I Ching: A comparative inquiry into the truth of human being'.  Philosophy East and West. 37 (1): 51-70
  • Liu, H. ed., (2015). Chapter 4: Idiosyncrasies of the Chinese strategic mind. In: The Chinese Strategic Mind, 1st ed. Edward Elgar Publishing, pp.78-126.

8

1pm to 5pm of Saturday, 25 August 2018

Globalisation as creative destruction: Living in a world of possibility

Allocated supplementary readings for this topic:

  • Segal, S. (2012). The paradox of creative destruction: Leading in a world where there is no ‘business as usual". Emerging trends in leadership & strategy. Volume 1, Trend Business Publishing, pp. 21-45.
  • Fisher, P. (1999). Still the new world: American literature in a culture of creative destruction. Common knowledge. Volume 10, Issue 1. Winter 2004. p.161.
  • Grove, A. S. (1998). Chapter 5: Why not do it ourselves. Only the paranoid survive: How to exploit the crisis points that challenge every company and career. Harper Collins Publishers.

9

9am to 1pm of Sunday, 26 August 2018

Saving face in global situations

  • Group reflection presentations

Allocated supplementary readings for this topic:

  • Bowe, H. and Martin, K. (2007). Chapter 3 – Politeness and face. Communication across cultures. CUP: Cambridge and Melbourne.
  • Ting-Toomey, S. (2004). Chapter 9 - Translating conflict face-negotiating theory into practice. Handbook of intercultural training. SAGE Publications

10

1pm to 5pm of Sunday, 26 August 2018

Concluding remarks

  • Group reflection presentations
  • DVD: The case of Kai

Allocated supplementary readings for this topic:

  • No allocated readings. Students will be shown a DVD called ‘The case of Kai’ in class.
  Final exam week: 3 - 8 September 2018

 

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Undergraduate students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/student-conduct​

Results

Results shown in iLearn, or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au.

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

Learning Skills

Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.

Student Services and Support

Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.

Student Enquiries

For all student enquiries, visit Student Connect at ask.mq.edu.au

IT Help

For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/

When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.

Graduate Capabilities

PG - Capable of Professional and Personal Judgment and Initiative

Our postgraduates will demonstrate a high standard of discernment and common sense in their professional and personal judgment. They will have the ability to make informed choices and decisions that reflect both the nature of their professional work and their personal perspectives.

This graduate capability is supported by:

Learning outcomes

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Assessment tasks

  • Group case presentation
  • Group reflection presentation
  • Individual cultural biography
  • Individual essay

PG - Discipline Knowledge and Skills

Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.

This graduate capability is supported by:

Learning outcomes

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Integrate and apply the positions and concerns of stakeholders to help create and deliver sustainable value for better organisational performance and resilience.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Assessment tasks

  • Group reflection presentation
  • Individual cultural biography
  • Individual essay

PG - Critical, Analytical and Integrative Thinking

Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.

This graduate capability is supported by:

Learning outcomes

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Assessment tasks

  • Group case presentation
  • Group reflection presentation
  • Individual cultural biography
  • Individual essay

PG - Research and Problem Solving Capability

Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.

This graduate capability is supported by:

Learning outcomes

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Assessment tasks

  • Group case presentation
  • Group reflection presentation
  • Individual cultural biography
  • Individual essay

PG - Effective Communication

Our postgraduates will be able to communicate effectively and convey their views to different social, cultural, and professional audiences. They will be able to use a variety of technologically supported media to communicate with empathy using a range of written, spoken or visual formats.

This graduate capability is supported by:

Learning outcomes

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Integrate and apply the positions and concerns of stakeholders to help create and deliver sustainable value for better organisational performance and resilience.

Assessment tasks

  • Group case presentation
  • Group reflection presentation
  • Individual cultural biography
  • Individual essay

PG - Engaged and Responsible, Active and Ethical Citizens

Our postgraduates will be ethically aware and capable of confident transformative action in relation to their professional responsibilities and the wider community. They will have a sense of connectedness with others and country and have a sense of mutual obligation. They will be able to appreciate the impact of their professional roles for social justice and inclusion related to national and global issues

This graduate capability is supported by:

Learning outcomes

  • Applying an anthropological process of participant observation, critically reflect on diverse cultures and perspectives, to lead strategic thinking across cultures, turn cultural differences into learning opportunities and innovation, and lead and influence diverse teams in an organisation.
  • Synthesise and respond appropriately across a wide range of mindsets of different cultures and markets, and recognise their own cultural bias when making business decisions.
  • Respond to ethical dilemmas across diverse contexts and take into account social and environmental considerations for balanced business decision making and management practice.
  • Analyse some of the fundamental philosophical assumptions in terms of which Eastern and Western practices of management are constructed.

Assessment tasks

  • Group case presentation
  • Group reflection presentation
  • Individual essay

Changes from Previous Offering

Assessment tasks: No changes

Delivery and resources: No changes

Unit schedule: No changes

Alignment of this unit with MGSM's mission-driven attributes

  • Leadership: The entire unit is focused on a multi-perspectival approach to leadership.
  • Global mindset: The societal aspects of leadership are discussed in many sessions and cases from different cultures are used. One specific session focuses on Global Leadership.
  • Citizenship: Being ethical and operating with integrity are discussed as core expectations of leadership in class and emphasised in a session on Sustainable Leadership.
  • Creating sustainable value: Leadership is closely linked to the performance and resilience of an enterprise and students explore this relationship in many sessions, particularly in the Emotion-based Leadership and Sustainable Leadership sessions.

Attendance Policy (MGSM)

The interactive environment of the classroom is central to the MGSM experience. Students are required to attend the full duration of all classes for the units in which they are enrolled. We recognise that exceptional circumstances may occur, such as unavoidable travel on behalf of your organization or the serious illness or injury of you or a close family member.

Special consideration may be given for a maximum of 20% non-attendance for such circumstances as long as lecturers are contacted in advance, and supporting documentation provided, to request exemption from attendance. Failure to abide by these conditions may result in automatic withdrawal, with academic and/or financial penalty. The full Student Attendance Policy is published in the MGSM Student Handbook at https://students.mgsm.edu.au/handbook.

Content Disclaimer

These unit materials and the content of this unit are provided for educational purposes only and no decision should be made based on the material without obtaining independent professional advice relating to the particular circumstances involved.