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桑德兰大学会计与金融管理论文例文-Ratio Analysis



写作要求是一个具体的情景(这也是国外大学经常会遇到的情况,通常会把同学们放到一定情境中来解决实际问题,培养学生的实际解决问题的能力)。这里同学们假设是一名financial manager at Lynam PLC, a garden tool manufacturer. 董事会查阅了公司近两年的财务报表,并集中关注于公司的盈利能力和偿债能力(profitability and liquidity)。公司近两年的财务报表如下:


1.Prepare a report for the Board of Directors that evaluates the performance of Lynam PLC in relation to profitability, liquidity, gearing and asset utilisation. Your report must be supported by the calculation of relevant ratios in the four evaluation areas mentioned above.

2.Calculate the Working Capital Cycle in days for Lynam PLC based on the information above, assuming 365 days, for the years 2015 and 2014 AND briefly comment on the company’s liquidity position in 2015 compared to 2014. (round to the nearest day)

All calculations should be clearly shown including all appropriate workings, and should be made to the nearest £000 or two decimal places where required.


Part A; Lynam Plc Financial Analysis

This has evaluated the financial health of Lynam Plc in terms of liquidity, profitability, working capital cycle and asset utilizations for the two financial years, 2014, and 2015. The findings of this evaluation are depicted in the following subheadings.

1.1 Lynam Plc’s Profitability Evaluation

Lynam Plc’s profitability as depicted by financial ratios such as return on capital employed, return on equity, gross profit margin and net profit margin is as reflected in the table below.

Table 1; Lynam Plc’s Profitability Ratios

The findings of the above evaluation reveals that Lynam Plc’s profitability has declined between 2014 and 2015.  First the decline in profitability is exhibited by the decline in gross profit margin ratio from 43.83% in financial period 2014 to 40.67% in financial year 2015.  This decline could be attributed to two aspects. First, Lynam Plc’s gross profit margin decreased because of 12.90% increase in cost of sales in financial period 2015. Secondly, the direct costs such as cost of sales increased at a relatively higher rate (12.9%) than firm’s revenue (6.89%), thus having a huge offseting effect on the firm’s gross profit. Moreover, the decline in Lynam Plc’s profitability is also depicted by a decline of ROCE from 22.84% in year 2014 to 19.38% in year ending 2015. Similarly, Lynam’s net profit margin decreased from 11.32% in year 2014 to 7.87% in year 2015.  The decline in ROCE and net profit margin ratio can be attributed to escalation in Lynam’s operational costs as well as depreciatin expensses from the 2014 to 2015. Moreover, the analysis of Lynam’s balance sheet also revealed that its interest expenses increased, an outcome of the acquisition of more debt capital. The decline in firm’s net profit margin has also resulted into massive cut in shareholder returns. This is depicted by the decrease in return on equity capital from 52.20% in year 2014 to 37.91% in year 2015. Overall, as revealed by the analysis, the decline of Lynam Plc’s profitability is an outcome of heightened interest expenses, operational costs as well as cost of sales.

1.2 Lynam Plc’s Liquidity Evaluation

The ability of Lynam Plc to execute or offset its working capital activities was evaluated using the quick ratio and current ratio. The findings are reflected in the able below.

Table 2; Lynam’s Liquidity Ratios

From the above evaluation, it is clear that Lynam Plc’s liquidity increased amid the 2014-2015 financial periods. First, this is exhibited by an increase in the current ratio from 1.55 to 1.77 amid the 2014 and 2015 periods respectively. From the analysis of Lynam Plc’s balance sheet, the increase in current ratio can be attributed to two factors. First, it’s the increase in firm’s trade receivables and inventories in the 2014-2015 financial periods. In this case, increase firm’s trade receivables could be an outcome of less stringent credit policy. On this note, Airout (2017) asserts that the enhancement in firm’s inventories and trade receivables is an indication of firm’s reduced efficiency in selling its products as well as in collecting its debts from its debtors. The increased liquidity of Lynam Plc could also be explained by the revamped acid-test ratio or quick ratio from 0.83 to 0.93 amid the 2014-2015 financial periods. This is an indication that Lynam Plc is depending more on its liquid assets than non-liquid assets in financing its working capital operations.

1.3 The Evaluation of Lynam Plc’s gearing

According to Ojo (2014), gearing ascertains the proportions of debt and equity capital, which is used in financing firm’s investment decisions. In doing so, the analysis of firm’s gearing is able to reveal the susceptibility of the firm to risks such as insolvency or bankruptcy risks. The gearing of Lynam Plc amid the 2014-2015 financial period is reflected in the table below.

Table 3; Lynam Plc’s Gearing Ratios

From the above evaluation, it is vivid that Lynam Plc is highly geared. This means that the company uses more of debt capital than equity capital to fund its investment decisions. This is depicted by a gearing ratio, which is above the 50% threshold in 2014 and 2015. Secondly, the increase in the gearing ratio from 74.98% to 76.60% amid the 2014-2015 financial periods can be attributed to intense borrowing of long term loans in 2015. Also, from the above evaluation, it is clear that Lynam Plc experienced a decrease in its interest coverage ratio from 5.42 to 2.90 amid the 2014-2015 financial periods. The decline in interest coverage ratio insinuates that the ability of the firm to offset its interest expenses of long-term loans is declining. From the analysis of Lynam Plc’ income statement, it is clear that the decline in interest coverage ratio can be attributed to decline in its operating profit, which an outcome of heightened operating expenses. 

1.4 Asset Utilization

According to Merville and Tavis (2013), asset utlization mirrors the efficiency deployed by the firm in making use of its assets to generate ample returns or profits. The asset utlization of Lynam Plc is depicted in the table below.

Table 4; Lynam Plc’s Asset Utilization

From the above evaluation, the Lynam’s days sales outstanding escalated from 56 days in the year ending 2014 to 66 days in the year ending 2015. According to Knight (2012), days’ sales outstanding is a financial metric that ascertains how well company’s receivables are being managed. The rise in days’ sales outstanding at Lynam Plc is an indication that over the last two years (2014 and 2015) majority of sales in that company are made on credit.  This is depicted an increment in trade receivables. Also, from the above evaluation, Lynam Plc’s days’ inventory outstanding decreased from 120 days in the year 2014 to 119 days in the financial year 2015.  According to Migiro (2014), days’ inventory outstanding is a financial metric that ascertain the number of days taken by the company to dispose its inventories to its actual buyers. As such, there was a margnal improvement in Lynam Plc’s efficiency in converting its stocks into sales amid the 2014 and 2015 financial periods. The analyis in table 4 also depicts that there was a reduction in the days’ payables outstanding from 71 days to 56 days amid the 2014 and 2015 financial periods respectively. According to Osipenkova (2016), days’ payables outstanding elucidate the period taken by the firm to payoff its creditors. The reduction in days payables outstanding is a good sign at Lynam Plc since the management can be able to establish an amicable relationship with firm’s suppliers. According to Pacurari and Muntean (2008), an establishment of an amicable relationship between the firm and the supplier nullifies any chnaces of halting the production process because of inefficiencies in supply of raw materials. 

1.5 Working Capital Cycle

The working capital cycle of Lynam Plc is exhibited in the table below.

Table 5; Lynam Plc’s Working Capital Cycle

The analysis in the above table reveals a worsening working capital cycle. This is because it escalated from 105 days to 129 days amid the 2014-2015 financial periods. According to Tran, Lin and Nguyen (2016), an increasing working capital cycle mirrors the diminishing ability of the firm to offset its daily operations since most of its finances are tied to inventories or trade receivables. This implies the company’s

 For this reason, Lynam Plc need to adopt intensive marketing strategies in order to foster fast movement of its products from its inventories to the market. Also, Lynam needs to adopt a stringent credit policy in order to enhance the collection of money from its debtors.


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(1) 仔细阅读导师给出的论文相关要求

(2) 抓住论文的中心思想

(3) 分析导师的意愿、爱好

(4) 资料查阅

(5) 把握灵感,分段、部分来写

(6) 文章整合、排版、收尾

(7) 复查、比对










在资料的查阅方面,也有需要注意的部分和相关技巧。随着网络的迅速发展,一些大型的网站给我们的资料查阅提供了相当方便的途径,于是乎从网上的复制黏贴,抄袭成了许多留学生写论文的主要手段,导师对这点也是相当忌讳的,从而可能会导致整篇文章的不合格。面对这种情况,我们可以采取以退为进的战略方针,即在这些网站中查阅相关资料后理解并消化有关内容,然后以自己的语言来表达上述内容,并在论文结尾的“reference”部分对这些内容进行来源标注,技巧性的把这些内容的来源“转移”到一些相关杂志上,让导师认为我们并不是从网络上抄袭下来的,而是从书籍中引用的。此外,很多第一年去国外的同学难免不太会引用文献,如果引用不恰当很可能就会有抄袭的嫌疑。而国外大学对待论文抄袭的态度非常谨慎严格,除了口头警告,还要签署保证文件,当然检测抄袭的软件也比较专业。最好的方法就是paraphrase,也就是说你读完一篇文章之后,你用你自己的 话转述这篇文章的大意,用简洁的话讲清楚原作者的意思就可以了,并且写清楚来源出处。





这部分的论述是要衔接第五点来的。在论文上交期限前,投入全力写作的过程中,之前对于灵感的捕捉和把握使得整篇论文已经存在多多少少的片段,并且这些片段都是基于论文的相关要求、中心思想、写作方向以及灵感应运而生的。要知道,在短时间内要写出高质量的英文论文相对于母语是中文的留学生们是具有很大挑战性和难度的,况且灵感不是逼的出来的,所以前期对灵感的把握能使得后期写作时我们能发现之前所写的一些部分和段落拥有很高的质量,那么接下来的工作相对于要全盘重头开始要简单很多。在这一阶段要做的便是整理这些零碎的部分和片段,构建整体的框架。对于论文来说,整体的框架很重要。学术论文是一种非常讲究逻辑思维的文体,要求语句之间、段落之间、章节之间有明确且合理的逻辑关系,而且整篇文章也要有一个很明显的逻辑线路,才能有效的表达我们想要表达的学术思想。大家可以通过绘制思维导图来梳理自己的论点和想法;将文章分为开头,主体段落和结尾三个部分,每个段落中引用的示例都有自己的分析并且能够支持你的论点。 然后将这些零碎的部分和片段整合到框架中去,并予以修改和补充,赋予整篇论文完整性、顺序性和逻辑性。在这个过程中,同学们一定要注意critical analysis,也就是要批判地分析所用理论或框架,一般能 很好地critical分析理论的论文一般都会拿高分。那到底怎么才算critical analysis呢?同学们需要注意下列一些点,就能很好地做到了批判分析:

1. 你所用的理论是什么,说得具体一点,如果是一些术语或者专业名词啥的,那你要给出定 义。

2. 怎么得出的结论,这个时候你要看比如实验方法,调查对象,实验结果等。看看这些调查方法和结果是不是可靠,有的实验报告虽然出版了,但是结果你一分析发现现实生活中根本没有人会这样做,完全就是在实验环境下得出的结果,没什么意义,这个时候也要勇于批判!

3. 理论的适用条件是什么,也就是说什么情况下你用这个理论?有没有什么限制条件?这个理论的优缺点是什么?

4. 如果你列出来了多个理论,你要分析这些理论有什么共同点,不同点是什么,相互有什么关联?

5. 带给你的启示是什么,你为什么要用到这理论,是不是能佐证你的论点?



当一篇论文完工后,应当对其进行通篇阅读,检查整篇论文是否有重大的逻辑性错误,或者语言错误。如果有逻辑性的错误,同学们应该及时加以修正。如果语言单词运用不合适,应该及时调整。要知道,要想让老师喜欢自己的论文,首先要让我自己的论文看起来很漂亮。写得多深刻暂且不提,如果写得不漂亮,到处都是中小学生都在用的词,怎么能赢得老师的青睐呢?从某种意义上说,语言表达直接决定了文章的质量。为了让咱们的论文写得漂亮,可以用同义词替换。除此之外还有一种就是逻辑连接词,比如表达因果、并列、从属关系的词或表达方式。这些词因为会经常用,所以最好还是要记住,要不总是查就比较费时了。比如,因果关系。Because这种词就太基础了,可以试试caused by、result in、due to等。总之要让你的语言看起来formal而且有水平。此外,如果可以的话,同学们和熟识的同学组成互助小组,将自己的论文和同学的论文进行比对也是一种很有效的方法,能发现他人的优点和自己的不足,为本篇论文的写作以及为自己今后的论文写作累积经验,提供有效的可利用资源。

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之前君道论文的小编为大家解释了如何设计调查问卷(questionnaire),今天小编再和大家说一下同学们在写文章时会经常用到的另外一种方法-访谈法(in-depth interview)。访谈是一种使用方便、行之有效的沟通方法和技能。它便于同学们面对面地向受访者传递信息,及时地回收受访者各式各杯的信息反馈,并通过观察实时调整访谈进度,使访谈过程在更为和谐的氛围内顺利进行。假如同学们准备要去开展一次采访活动,那么可以马上就去了吗?答案肯定时不行。采访的前期准备工作很重要,要明确采访目的,准备采访资料,设计采访问题,预约采访,准备采访物品。而设计采访问题则是最关键的环节。问题设计好了,采访就成功了一半。这里君道论文小编就和同学们探讨如何设计采访问题。

当然在设计访谈问题之前,我们首先要弄清楚访谈的目的,因为访谈问题也是为了实现前面的目的服务的(深度访谈是什么、为什么、深度访谈怎么做(上)–深度访谈目录与大致内容)。仔细看看深度访谈的目的,我们可以发现为了实现该目的,其前提是从深度访谈中获取足够多、真实的信息。可以说这是深度访谈的直接目的,而那些目的都是在此基础之上的衍生。所以,我们设计访谈问题的目的,就变成了这个:获取足够多、真实的信息。但这显然无法很好地指导我们设计访谈问题,所以,我们还要知道前人总结的一些深度访谈的其他特征,这些特征都可以更好地实现以上目的。深度访谈(in-depth interview)可以参考访谈的以下特征:

1.Light structure and preparation–即需要做一些准备,而且结构上不能太过限制,同学们需要做到以下两点:




访谈提纲一般只为访谈备用,所以,就模拟问题的回答,只能以提纲挚领的方式,简明扼要地以条目式标明要点,以各要点的连缀构成提纲,以各要点统领访谈的主要范围,这是访谈提纲的主要特点。这样才能在访谈会上应答自如,游刃有余。访谈提纲不可能写成临场的具体访谈,访谈人也不可能预测到场上的具体情况和受访人会出现的具体问题,因此,只应以条目式标出答题要点,以求尽可能广泛地涵盖并统领公众的提问范围及其应答。以不变应万变,以一个提纲来备现场的干变万化之用,这就要求主动访谈者注重临场发挥,充分调动自己的应对潜能,在访谈提纲的基础上随机应变,敏悟灵活,不拘一法. 而临场应变和发挥的基础,正在于前面我们提到的平时的深入调查研究和事先预测的功夫。

2.Open ended questions–即使用开放式问题,因为我们要尽量多地获取信息。Open ended questions have no prepared response choices which enables and empower the interviewee to shift the direction of the interview and to bring in unanticipated information. 当然除了开放式的问题,也还有封闭式问题:closed ended questions require only that the interviewer read the question and marks the appropriate answer, “open ended questions can require the interview to transcribe a lengthy statement”. 对于访谈,大部分都是采用开放式问题,所以这里小编就主要讨论开放式问题的一些相关特征。关于开放式问题: 同学们在设计时,可以多询问一件事的过程、印象、感觉等(可能能用5W2H),5W2H即:

(1) WHY——为什么?为什么要这么做?理由何在?原因是什么?

(2) WHAT——是什么?目的是什么?做什么工作?

(3) WHERE——何处?在哪里做?从哪里入手?

(4) WHEN——何时?什么时间完成?什么时机最适宜?

(5) WHO——谁?由谁来承担?谁来完成?谁负责?

(6) HOW——怎么做?如何提高效率?如何实施?方法怎样?

(7) HOW MUCH——多少?做到什么程度?数量如何?质量水平如何?费用产出如何?


在此过程中,同学们要注意不要用是非题、引导性太强的问题。当然,这并非绝对,问一两个影响不大,如果有必要的话就可以问。是非题很简单,就是让用户选择“是”或“否”。引导性的问题如问用户一个问题,然后给出了一些选项(e.g., what do you like to do usually? Watching TV? Play Games? Or searching internet?),这样往往导致用户直接从你给的选项中选择答案,就与封闭式问题效果相近了,而且这样会导致一问一答的机械模式,无法实现让用户尽量多说的目的。

注意设置能获取准确答案的追问问题。由于开放式问题比较开放,虽然利于获取尽量多的信息,但这些信息可能不够准确,从而导致难以分析出真实需求。因为用户的回答往往受限于用户本身的思考、表达能力,而且开放式问题得到的答案并不要求准确性。所以,在每一个开放式问题的后面,最好都准备几个这样的追问问题,类似于将导向性问题的选项放进了追问问题中。当然,如果用户在开放式问题中就说得很清楚了,那就无需再问。什么答案是不够准确的呢?比如。如果用户说“the user experience of XX software is not good”, 那么你就需要问,which aspect is not good in your opinion?

Neutral probes/ non-biased encouragement–即不要影响用户,让用户的回答保持中性客观,即获取真实信息。事实上,there have两种比较对立的观点,一种认为访谈者不能表现自己任何的赞同、不赞同、鼓励、有偏见的引导等;另一种认为我们需要给予用户适当的、中性的反馈,包括适当的鼓励,否则会显得不大自然:  These acknowledgments such as “yeah,” “right,” “great,” “okay,” and “mhm” show response or influence from the interviewee’s answers can have on interviewer, not through contributions to the development of the topic but through minimal feedback. If these acknowledgment are not used then the conversation can be seen as problematic.



最基本的原则:以用户为中心。这一点是贯穿始终的,在每个原则中都有所体现。因为你要让用户提供尽量多、真实的信息,就要提供足够好的用户体验,顺着用户来。体现在问题设置上,有以下几点: 首先是问题的顺序安排要合理1)整体顺序-开始要铺垫(可以寒暄、闲聊);叙述性的问题多放在前面(较少思考,直接陈述即可);需要较多思考的问题,放在后面;容易造成尴尬的比如涉及隐私,放在最后;2)不要集中出现难度大、比较枯燥的问题。尽需要较多思考的问题原则上需要放在后面,但集中度上也要讲究,不能让它们汹涌而出,而应该是适当地波动,中间也要穿插几个简单的问题。





1 、抓住核心问题,开门见山,切中要害。 这种方法是一开始就提出硬性的、紧扣主题的问题,然后扩展为比较笼统的问题。它适用于采访那些善于言辞、敏于思考、感觉自信的对象。开门见山会让对方觉得你坦率有效率,切中要害可以使对方觉得你懂行,值得交谈。

2、由浅入深,追问问题,发掘未知的细节。 深度报道的提问有许多尖锐的问题,有时难免让采访者碰壁,采访对象要么拘谨不安,支支吾吾,谈不到要害,要么有心拒绝,闪烁其辞,加以敷衍。这就要求记者具备追问的毅力和技巧。可以先用一些宽泛的话题缓解气氛,逐渐引入正题;或旁敲侧击,追本溯源,引出未知的细节。

3、诱导性的提问,引出生动活泼、论点鲜明的谈话。 在诱导性提问中,采访对象得有较好的敏感性,并肯于争辩,而记者则需要掌握好谈话的时机,运用语气、声调或措辞来引诱对方作肯定性回答。诱导性提问会产生什么样的结果,取决于记者和采访对象之间建立融洽关系的程度。因为诱导性提问容易使谈话达到互不相让的地步,但只要融洽关系得以保持,便可能引出意想不到的真话。

4 、适度的沉默。沉默也是深度报道采访提问中的一个重要的技巧,因为深度报道的提问多是要点性、针对性、独家类的提问,需要给采访对象留出思考和阐述问题的时间。聪明的记者一般不会打断采访对象的话,这样可能得到直接询问得不到的情况。故意地不露声色,有时同样有效。美国著名的电视节目主持人迈克 · 华莱士说:“我发现,在电视采访中最有趣的做法就是问一个漂亮的问题,等对方回答完毕你再沉默三、四秒钟,仿佛你还在期待着他更多的回答。你知道会怎样吗?对方会感到有点窘促而向你谈出更多的东西。 ”


一、Personal information

People:Mr.XXX   Male  XXX网   

job:network editor interview object and aim: Mr.XXX as a network editor, is worth to interview. As my survey’s chosen topic is “network editor”, while Mr.XXX acts as a network editor match my topic research Aim: to understand the development prospect of network communication.

二、organize the material and form the main content of interview

Mr.XXX as a new media worker, can express his ideas about the current conditions of various new media, and introduce the daily works of a network editor as a interviewer, you can firstly talk about Mr.XXx’s lifes before working as an editor and ask for reasons of choosing as an editor, so as to smoothly progress towards the formal interview. In a word, as an interviewer, you need to try making the talking environment comfortable. 

三、The interview question
1. does this work is your ideal works?
2. usually, what did you do in your daily work?

3. in your opinion, what professional skills should be possessed as a network editor?
what basic professional quality should be owned?
can you give a brief introduction to cell phone newspaper?

4. do you think the cell phone newspaper has a great prospect?
5. it seems that your network has an interaction with XXX network newspaper, what do you think about that?
6. did you feel pressured in this industry?
7. what difficulties you often meet when you do this work?

8. the biggest challenge faced in this work?
9. the most successful thing you do in this work?
10. how about the development prospect of network communication industry?
11. can you explain your attitude toward media industry?






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可以说框架结构没有对错之分,只有是否适合。有些框架结构只覆盖了问题的前半部分,忽视了后半部分,以至于没有完整回答essay的问题。比如,审完题,需要些三个关联的方面来回到essay question,但是,拟的框架里面,这三点的逻辑顺序不对,以至于写出来连贯度不够,或者第一点分配的字数远远超过另外两个方面的字数,使得essay得机构很不balanced。如果出现了类似的框架偏差,对essay进行大篇幅的修改润色是必要的。


很多学生普遍的一个问题就是观点缺乏evidence或者不能体现critical analysis。建议argument后面,要有references内容支撑,再在后面加上自己的analysis;另一个就是,遇到那种要二选一的论题,argument ➡ counterargument ➡ refutation这种写法可以集中体现学生的critical thinking ability。这样写还有一个好处就是简单而清晰,老师很容易就看明白学生的思路和逻辑,那么拿个不错的分数也就不难了。


























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Phillips strategic analysis


This paper will consider an analysis of the global LCD industry and the factors within the strategic environment which will have an impact on the industry. In order to analyze the environment, this paper will make use of a PESTLE analysis that considers the relevant political, economic, social, technological, legal and environmental factors. Having conducted the analysis, the paper will then present an action plan as to how Phillips may maintain its market share in the industry.


Political factors may be seen as having a large impact on the global LCD sector and have had an impact upon both the market and manufacturing aspects of the industry. On the whole, recent decades have seen political moves to essentially open up world markets allowing producers such as Phillips to both retail and manufacture its products in a wider range of countries than previously (Griffin and Pustay, 2010, Krugman et al, 2012). Such political changes often relate to emerging markets such as China, Russia, India and Brazil all of which have taken significant political steps in recent years to attract investment from producers such as Phillips. Despite such reforms, manufacture such as Phillips also need to be aware that reversals of policy are still a possibility, this may be seen as all the more of a risk in these economically turbulent times when there may be sudden appetite on the behalf of political leaders for protectionist measures which favor domestic producers and protection of the jobs of voters.


Since 2007 it may be seen that the world economy has overall suffered from slow levels of economic growth referred to as the global economic downturn. In addition, the future outlook, especially within Western Europe and the UK would seem to remain bleak with the prospect of a double-dip recession forecast by many (BBC News, 2012). For the global LCD sector, this may mean that producers have had to focus upon a strategy of cost leadership and providing customers with a value for money based proposition rather than looking to develop value-added differentiation based strategies. However, despite the global economic downturn which has affected many countries badly, the results have not all been negative. One consideration is that while countries such as the UK and US have been heavily hit, others such as China and the emerging economies have still seen rising levels of wealth and growing middle class (Ravillion, 2010). As such, this would seem to suggest that strategic planners must focus on investing in markets that have been least affected by recent economic events.


One key issue which many countries have come to see is an ageing population, a trend seen in both the UK and Western Europe (Parliament UK 2012) but also in the emerging economy of China as a result of the long term effects of the one child policy (Hutchings, 2001). However, one interpretation of such social trends is that this could benefit the global LCD business as aging populations come to look for higher quality home entertainments and other sources of diversion which do not require mobility. Other social changes however have seen changing consumer attitudes towards issues of CSR and the environmental impact of products and consumerism in general (Parsons and Maclaran, 2009). In this case, the consumer electronics sector may be seen as facing both challenges relating to current manufacturing practises in Far East locations (Duhigg and Baboza, 2012) but also an opportunity to create additional products and services linked to developments in green technologies and manufacturing practises.


The global LCD market itself may be seen as the product of an innovation in technology and replacing earlier technologies based around the cathode ray tube. However, investment in the technology on the behalf of television and consumer electronics producers represents a risk for companies such as Phillips. On the one hand, while direct investment may reduce supply risks, equally there is a consideration that there is a wide level of uncertainty as to how long LCD technology will be the dominant force in the market (Di Serio et al, 2011). Other issues relate to technological developments of complimentary products, or products which make use of LCD technology besides the core television product such as computer monitors and other consumer electronics. One consideration is that LCD producers and users may choose to invest in the development of technologies not associated with LCD production directly but in order to develop a new generation of complimentary products which make use of existing LCD technologies.


In order to develop and improve LCD technologies, there is a requirement for significant investment on the behalf of producers such as Samsung, Phillips, Sony and others in the market. However, one issue in the innovation process is that if such investments are to continue then investors must have their intellectual property protected (Tidd and Bessant, 2009). However, at present, it would appear that such legal protection is applied in an inconsistent way on a global basis. While producers enjoy rather comprehensive protection in developed economies such as the UK, Western Europe and the United States, protection in key emerging markets such as China and the Far East can often be somewhat lacking in substance, this is despite efforts on the behalf of the WTO and other bodies to improve legislation (Griffin and Pustay, 2010, Panitchpakdi and Clifford, 2002).

Other legal issues relate to those of the HR perspective, in this case global manufacturing can often see that legal regulations a much lower in emerging economies such as the Far East and Latin America. However, a key question remains so to whether producers should necessarily take advantage of the lower legal regulations of these emerging economies. In some cases, doing so has in the past resulted in negative publicity for those in the consumer electronics sector, with Ravillion’s (2010) analysis of Apple proving the point.


Recent years would seem to suggest that the supply chains of those operating in the global LCD sector have become more international in nature with greater outsourcing of operations and the marketing of products in a wider range of international markets (Di Serio et al, 2011). While this may benefit the sector allowing firms to reduce costs through taking advantage of the comparative advantage of nations (Porter, 1998), a spate of recent incidents have shown that environmental factors have recently had a negative impact upon the international supply chains of many companies both within and out with the sector. Such examples include the devastation caused by Hurricane Katrina in the Southern USA, earthquakes and tsunamis in Japan which had shock waves in the supply chain of Toyota as far afield as the UK and flooding in Thailand and Pakistan (Kollewe, 2011). All in all, recent decades would seem to suggest that environmental factors present significant challenges for industries such as the LCD sector which have become increasingly internationalised in recent years.

Action Plan

Based upon the above analysis it would appear that the global LCD industry faces an uncertain environment with both significant opportunities and threats. As such, the report recommends the following action plan for a producer such as Phillips in order to maintain market share.

Cost Strategy: Given the current economic climate and the general attitude of consumers it is recommended that Phillips should focus upon a low cost based strategy. In order to achieve thus the company will need to ensure that costs are reduced at every opportunity so as to see that not only is the company able to offer consumers the lowest priced product, but also so that such a strategy may be maintained in the long term (Johnson et al, 2008).

Market Selection: A key to maintaining market share for Phillips may be to consider the amount of effort put into individual markets. In this case, the company may choose to target geographic markets which have shown a greater level of resilience in the context of the current global financial downturn (World Bank, 2012). For example, Phillips may choose to develop an emerging markets strategy targeting key high growth markets such as China, India, Russia and Brazil in order to compensate for poor performance in the US and Western Europe.

The classical approach or approaches of strategic development may be best summarised by Whittington (2001) who brings together a number theories and theorists who take a ‘top down’ rational approach towards strategic development. In other words, business level strategies are devised by those at the strategic apex of an organisation and are then implemented throughout the organisation. As Whittington (2001) points out, such approaches towards strategy are often suited to larger companies in mature and stable markets as opposed to emerging industries with a dynamic set of competitors. Having considered the classical perspective, the paper will now make the following business level strategic recommendations on behalf of Phillips in relation to the future direction of the company.

In selection an overall business level strategy, firms such as Phillips are presented with a plethora of prescriptive options, many of which are based upon a price v quality based assessment of strategy. Porter (2004) for instance offers three generic strategies based around cost leadership, differentiation and market focus. On the other hand, Bowman (1995) offers eight possible strategies based around differing levels of price and product quality based propositions. In this case, given the nature of the external strategic environment and the current position of Phillips and its strategic resources, the report recommends that Phillips should make uses of an overall cost leadership strategy attempting to offer consumers LCD televisions in the market which represent the lowest possible price. From the perspective of Bowman’s (1995) strategic clock this could result in one of three possible strategies including a no frills, low price or hybrid strategy. Considering these options, it may be the low price strategy which is of most relevant with a low price coming to meet average product quality and perceived benefits on the behalf of the consumer (Johnson et al, 2008). However, if such a strategy is to be enacted successfully, then Phillips must become the cost leader within the segment.

Having identified an overall business level strategy in the form of cost leadership, the next question is what steps must be taken to implement the strategy on the behalf of Phillips. In the first case, classical perspectives on strategy such as those put forward by Chandler (1962) advocated the expansion of businesses and the increasing of the levels of vertical integration. In this case, from a strategic perspective, classical theorists argued that larger vertically integrated companies were able to benefit from larger economies of scale and economies of scope than there smaller counterparts (Johnson et al, 2008). For this reason, the first recommendation of the report is that from a strategic perspective, Phillips should consider expanding the business not through a program of market based expansions but through a process of backwards vertical integration. In this case, Phillips may choose to acquire key suppliers of related components such as LCD panel producers, alternatively the company may choose to expand in such a direction through a process of organic investment in such in house production. Such a strategy would also seem to be consistent with the desire to reduce the power of the buyer and increase barriers to entry within the industry, key parts of Porter’s (2004) five forces analysis, a model associated with the classical school of thought on strategic management. This would seem to be desirable for Phillips at the moment given the high level of reliance which the company has on key input material providers such as Samsung (Di Serio et al, 2011).

Other possible sources of a strategic competitive advantage for Phillips may be to consider further ways of increasing the volume of sales within the business thus helping to create further economies of scale and scope and in doing so aiding the sustainability of the low cost strategy (Johnson et al, 2008). One issue to consider is that of the product range to be offered by the firm, in general terms, larger volumes of production often result in the development of a lower cost base through economies of scale and a reduction in the allocation of fixed costs (Arnold, 2008). However, not all increases in volume based production may be seen as equally as beneficial. For example, in expanding the breadth of the range of products offered by Phillips, those product additions which share common parts and components are likely to reduce the overall cost base of the company on a volume basis. However, introducing new product lines with few common components is likely to add complexity and hence cost to the business model (Slack et al, 2009, 2010). As such, the report recommends that in the future, Phillips should follow a strategy of increasing the width of its product range through related diversifications with the aim of increasing the volume of existing parts and components bought or manufactured within the company.

In summary, this section has presented a view in line with the classical planed approach towards business strategy in which Phillips should apply a low cost prescribed business strategy in order to best align the core recourses of the business with the needs of the external environment. In this case a number of recommendations have been made in order to facilitate such an approach including an increased level of vertical integration and in increasing of the breadth of the product range. From theoretical perspective, both of these strategies should help Phillips to reduce its cost base through the generation of further economies of scale and scope, thus supporting the business level strategy.

At its most basic level, the decision to outsource production is often considered in terms of a short to term cost analysis exercise with a considerable motivation coming from the prospect of being able to reduce costs and thus pass on the benefits to the end user or consumer. However, as Di Serio et al (2011) article considers, while this is true, the application of a number theoretical frameworks including the resource based view of the firm and transaction cost analysis may provide a more comprehensive framework for analysis. In the first instance, the resource based view of the firm considers that firms generate a competitive advantage by taking advantage of sets of unique and internal resources to develop a superior offering from either the cost based or product based perspective. As such, the decision to outsource of in house production is a key one for firms given that this will often be linked to the available strategic resources of the organisation, hence the decision is strategic as well as operational in nature.

Transaction cost theory on the other hand considers that there are costs associated with conducting transactions in a market context, in other words there are additional costs of outsourcing production which are not included in the delivered price of a product (Di Serio et al, 2011). Such costs include the risks involved in buying from a market context as well as more practical costs such as those of monitoring suppliers and planning the process of material acquisition. In other words, the application of transaction cost theory may act as a rebuttal to the instant attraction of manufacturers to an outsourcing strategy, highlighting a plethora of problems and costs which may not have been considered otherwise.

One key issue which is raised in specific relation to the LCD market but may be seen as applicable to any outsourcing decision is the opportunity for suppliers to behave in an opportunistic fashion (Di Serio et al, 2011). Such opportunistic behaviour can include making demands for excessive price increases or failure to supply altogether. Such a situation is more likely in markets where there is a limited number of suppliers and hence the power of the supplier is relatively high. In the case of the LCD market, this context would seem to exist with Samsung being almost the sole supplier of key components of the product. Exacerbating the problem is the fact that Samsung is not only a supplier of the product but also a competitor of Phillips in the consumer electronics sector (Di Serio et al, 2011). As such, one key issue for Phillips to consider in the outsourcing decision is to understand the significant risks being taken with regard to security of supply.

Other issue which relate to the outsourcing model consider the issue of flexibility, in this case the total impact of the decision upon a company from a strategic perspective is somewhat debatable. On the one hand, the outsourcing of production should see that firms such as Phillips have a greater level of flexibility of production output based upon the fact that capacity is increased and decreased through a market based procurement decision. In times of low demand, this is beneficial for the company in question given that it does not have to bear the cost of maintaining the fix costs associated with in housed manufacturing operations. On the other hand, in times of high demand, in theory firms such as Phillips should be able to simply buy in the additional capacity needed. However, while this is true in theory, the Di Serio et al (2011) case would seem to suggest that there can be a struggle to gain supplies from an outsourced provider during peak periods in the business or product lifecycle. Such a risk was materialised for Phillips during the course of the Football World Cup when the company struggled to obtain sufficient suppliers from outsourced operations.

Other strategic considerations for outsourcing operations come from the perception of risk of investing in technologies associated with every shortening product lifecycles. As the Di Serio et al (2011) case indicates, many in the LCD sector including Sony, LG and Phillips chose to outsource operations or create joint ventures in relation to component production simply due to a belief that investment in in-housed production represented a significant risk due to the short term nature of products in the consumer electronics sector. As such, the outsourcing decision may be seen as a mechanism for transferring such risks from manufacturer to supplier.


Arnold, G. (2008). Corporate financial management. 4th ed. Harlow: FT Prentice Hall.

BBC News. (2012). UK economy in double dip recession. Available online at: [Accessed on 20/12/12].

Bowman, C. (1995). The essence of competitive strategy. Harlow: Prentice Hall.

Chandler, A, D. (1962). Strategy and Structure. Cambridge: MIT Press.

Di Serio, L, C, Bento, R, D, Martins, G, S, Moura Castro Duarte, A, L. (2011). Strategic outsourcing? The Phillips case in the LCD TV market. Journal of technology management and innovation. Vol. 6. Iss. 2. pp219-228.

Duhigg, C, Barboza, D. (2012). In China, human costs are built into an iPad. Available online at: [Accessed on 23/12/12].

Griffin, R, W, Pustay, M, W. (2010). International Business. 6th ed. Boston: Pearson.

Hutchings, G. (2001). Modern China. London; Penguin Books.

Johnson, G, Scholes, K, Whittington, R. (2008). Exploring corporate strategy Text and cases. 8th Ed. Harlow: FT Prentice Hall.

Kollewe, J. (2011). Japan earthquake and tsunami forces Toyota to cut production at UK plant. Available online at: [Accessed on 06/03/12].

Krugman, P, R, Obstfeld, M, Melitz, M, J. (2012). International economics. 9th Eed. Boston: Parson.

Panitchpakdi, S, Clifford, M, L. 2002. China and the WTO. Singapore: John Wiley and Son.

Parliament UK. (2012). Aging population. Available online at: [Accessed in 20/12/12].

Parsons, E, MacLaran, P. (2009). Contemporary issues in marketing and consumer behaviour. Amsterdam: Butterworth Heinemann.

Porter, M, E. (2004). Competitive advantage. Export edition. United States: Free Press.

Ravillion, M. (2010). The developing world’s bulging (but valuable) middle class. World Development. Vol. 38. Iss. 4. pp445-454.

Slack, N, Chambers, S, Johnston, R, Betts, A. (2009). Operations and process management. 2nd ed. Harlow: Prentice Hall.

Slack, N, Chambers, S, Johnston, R. (2010). Operations management. 6th ed. Harlow: FT Prentice Hall.

Tidd J. and Bessant J. (2009) Managing Innovation. Integrating Technological, Market and Organizational Change (4th Edition), West Sussex: John Wiley and Sons Ltd.

Whittington, R. (2001). What is strategy and does it matter? 2nd ed. London: Thompson Learning.

World Bank. 2012. Annual GDP Growth %. Available online at: [Accessed on 28/12/12].

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account essay代写-会计论文写作要点与例子


论文写作是留学生取得成绩,最终毕业和取得学位的必备条件。不过也有不少留学生在写作论文时,感到头痛, 不知道论文该怎么写,下面我就为大家介绍一下会计论文怎么写?具体写作方法有哪些?










(一) 搜集资料



(二) 核实整理资料




(三) 确定论文提要


(四) 拟定提纲

草拟会计论文提纲的过程,是整理思想、进行构思的过程。通过草拟提纲,可以规划基本内容,搭好基本框架,使自己的思想明确化、条理化,还可以发现构思的缺陷、材料的不足、论据的不充分、思路的不清晰,使论文写作少走弯路。会计论文提纲一般应包括文章的基本论点和主要论据,反映文章的体系结构。简单地说,论文提纲要列出一级标题、二级标题,如有需要再作一些说明。会计论文的提纲拟订以后,为将要写成的论文描绘了一个轮廓,或者说画出了一幅蓝图。 论文提纲可分为简单提纲和详细提纲两种。简单提纲是高度概括的,只提示论文的要点,如何展开则不涉及。这种提纲虽然简单,但由于它是经过深思熟虑构成的,写作时能顺利进行。没有这种准备,边想边写很难顺利地写下去。


总论点 { { { 1.(称段旨)
(一)(称下位论点) 2.
一、(称上位论点) ……








下面,君道论文小编为同学们提供the example for the steps of making outline。以《a research on how cultivate and perfect labor market in construction industry》为例,简单提纲可以写成下面这样:
(一)The precondition of cultivating construction labor market
(二)the current condition of construction labor market
(三)measures for cultivating and perfecting construction labor market

上述是简要提纲,接下来根据简要提纲,君道小编给出详细提纲,详细提纲是把论文的主要论点和展开部分较为详细地列出来。如果在写作之前准备了详细提纲,那么,执笔时就能更顺利。下面仍以《a research on how cultivate and perfect labor market in construction industry》为例,介绍详细提纲的写法:

二 introduction
二、main body
(一)The precondition of cultivating construction labor market
(二)the current condition of construction labor market
1.Buyer’s market: oversupply;
2,invisible market:有市无场;
(三)measures for cultivating and perfecting construction labor market in China

上面所说的简单提纲和详细提纲都是论文的骨架和要点,选择哪一种,要根据作者的需要。如果考虑周到,调查详细,用简单提纲问题不是很大;但如果考虑粗疏,调查不周,则必须用详细提纲,否则,很难写出合格的论文。总之,在动手撰写论文之前拟好提纲,写起来就会方便得多。 结合上文,君道论文小编,再次和同学们总结概括编写论文提纲的方法:

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同学们在进行毕业论文写作时,会用到不同的研究方法,而问卷是同学们会经常用到的调研方法。问卷设计严格遵循的是概率与统计原理,因而,调查方式具有较强的科学性,同时也便于操作。一般来讲,调查问卷提问的方式可以分为以下两种形式: (1)封闭式提问和(2)开放式提问。封闭式提问是指在每个问题后面给出若干个选择答案,被调查者只能在这些被选答案 中选择自己的答案。开放式提问是指允许被调查者用自己的话来回答问题。由于采取这种方式提问会得到各种不同的答案,不利于资料统计分析,因此在调查问卷中不宜过多。这里君道论文小编着重强调的也是封闭式提问。
































所谓明确性,事实上是问题设置的规范性。这一原则具体是指:命题是否准确?提问是否清晰明确、便于回答 ;被访者是否能够对问题作出明确的回答,等等。


在问卷调查中,非诱导性指的是问题要设置在中性位置、不参与提示或主观臆断,完全将被访问者的独立性与客观性摆在问卷操作的限制条件的位置上。 如果设置具有了诱导和提示性,就会在不自觉中掩盖了事物的真实性。问卷应使应答者一目了然,并愿意如实回答。问卷中语气要亲切,符合应答者的理解能力和认识能力,避免使用专业术语。对敏感性问题采取一定的技巧调查,使问卷具有合理性和可答性,避免主观性和暗示性,以免答案失真。


成功的问卷设计除了考虑到紧密结合调查主题与方便信息收集外,还要考虑到调查结果的容易得出和调查结果的说服力。这就需要考虑到问卷在调查后的整理与分析工作。首先,这要求调查指标是能够累加和便于累加的;其次,指标的累计与相对数的计算是有意义的;再次,能够通过数据清楚明了地说明所要调查的问题。 只有这样,调查工作才能收到预期的效果。


The relationship between retailers’ e-service quality and customers’ e-satisfaction on Taobao


Dear Sir and Madam,

Thank you very much for participating in this survey. Please help to fill out the following questionnaire if you have experience in shopping on Taobao. The data collected will be only used for academic studies and all questionnaires are designed to be anonymous in order to protect your personal information. Your answer will be of high value to study Taobao retailer’s e-service quality and customer’s e-satisfaction.

Part 1 Taobao retailer’s e-service quality

    Item 1 (Strongly disagree) 2 (Disagree) 3 (Neutral) 4 (Agree) 5 (Strongly agree)
Fulfillment/Reliability Q1 The product information is represented accurately by Taobao.          
Q2 The quality of the product I purchased from Taobao always meets my expectation.          
Q3 The product is delivered by the time promised by the Taobao retailers.          
Q4 I consider that most Taobao retailers I have shopped with are trustworthy to do business with.          
Online shopping experience Q5 Taobao website provides information which is not only useful but also easy to understand.          
Q6 It is very easy to navigate around Taobao websites.          
Q7 It is quick and easy to complete a transaction on Taobao.          
Q8 Taobao has good selection and wide range of products.          
Q9 The level of personalization on Taobao is about right, not too much or too little.          
Customer service Q10 Taobao is willing and quick to respond to my needs.          
Q11 When I have a problem, Taobao shows a sincere interest in solving it.          
Q12 Inquiries are answered promptly.          
Q13 I am very satisfied with Taobao’ customer service.          
Security/Privacy Q14 Taobao respects and does not disclose my private information to the third parties.          
Q15 I am confident that all my transactions on Taobao are safely executed.          
Q16 Taobao has adequate security measures in place to protect my privacy.          
Compensation Q17 Taobao compensates me for problems it creates.          
Q18 Taobao compensates me when what I ordered does not arrive on time.          
Q19 Taobao will pick up items I want to return.          

Part 2 Customer’s e satisfaction towards Taobao

  Item 1 (Strongly disagree) 2 (Disagree) 3 (Neutral) 4 (Agree) 5 (Strongly agree)
Q1 The product purchased from Taobao met my expectation.          
Q2 The online shopping experience on Taobao met my expectation.          
Q3 The service provided by Taobao retailers met my expectation.          
Q4 The security features of Taobao met my expectation.          
Q5 I was very satisfied with the overall online shopping experience on Taobao.          

Part 3 Demographic Information

1. Gender

A. Male         B. Female

2. Age

A. 18 years old and below     B. 19-25years old       C. 26-35 years old   D. 36-45 years old   E. 45 years old and over

3. Education Level

A. High school and below   B. Junior college   C. Bachelor   D. Master and above

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  3.选题空泛,选题过难。1)选题具有盲目性。许多学生在进行毕业论文选题时,有较大的盲目性。往往仅根据较狭窄的知识资源及手头资料来确定选题,没有对自己的个人能力,知识水平及兴趣程度进行有效地评估,也缺乏一定资料的积累。有的学生虽然能把选题的范围确定到某个作家的某部作品, 但是却不知从何处进行论述和研究,写出的内容乏善可陈,枯燥无味。2)选题范围过大。许多学生大都偏向于选择较大的论题进行论文写作。因为选题越大,涉及的知识面就越广,可查阅的资料就越多,从而可写的东西就越多,但他们往往忽略了这样选题的一个致命的缺点是,较宽泛的论文选题会使得论文内容泛泛而谈,只限于表面而无法进行深入探究,很难形成自己的思想和见解。 


1. An Analysis of Hardy’s Comparisons in Tess of the d’Urbervilles


2. The Use of Hemingway’s Iceberg Theory in The Old Man and the Sea


3. An Analysis of Alec’s Personalities in Tess of the d’Urbervilles


4. An Interpretation of the Female Character Estella in Great Expectations


5. An Interpretation of the Female Character Miss Havisham in Great Expectations


6. The Use of Stream of Consciousness in Mrs. Dalloway


7. Fatalism in Tess of the d’Urbervilles by Thomas Hardy


8. An Analysis of Thomas Hardy’s Attitudes towards the Heroine in Tess of the d’Urbervilles


9. An Interpretation on the Themes of the Poems Written by Emily Dickenson


10. A Comparative Study between the Heroines’ Personalities in Jane Eyre and Wuthering Heights


11. An Analysis on the Causes of Tess’s Tragedy


12. An Interpretation of the 18th-century English Female’s Choice of Husbands from Jane Austen’s Novels


13. A Survey on the Current Teaching Situation of English and American Literatures in Universities of UK


14. A Survey on the Current Situation and Countermeasures of the Course of English and American Literatures’ Marginalization


15. An Analysis of the Writing Features of the Short Stories by O. Henry


16. An Interpretation on the Themes of the Poems Written by Edgar Allan Poe


17. An Interpretation on the Views of Nature from the Poems Written by William Wordsworth


8. An Interpretation of the Female’s Images in Hamlet


19. An Analysis of the Male Protagonist’s Personality Development from Great Expectations


20. A Comparative Study between the Two Heroines of Vanity Fair


21. An Analysis on the Causes of Heathcliif’s Tragedy from Wuthering Heights


22. A Survey on the Current Situation and Countermeasures of the Course of English and American Literatures’ Marginalization


23. A Survey on the Influence of Movies Adapted from Literary Works on the Current Learning Situation of English and American Literatures


24. An Analysis of Symbolism in “A Rose for Emily”


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十年种树,百年育人,教育是当下人们经常讨论的话题,其中高等教育得到研究者及大学教师实践者的关注。高等教育在适应社会变化发展的同时,自身也在发生着变化。为了更好地适应社会,高等学校教育的教师都在不断进行改革和发展。不仅是英国,中国大学也顺应了这样的潮流,也在不断地进行改革,这使得中国和英国大学不断关注大学教师发展。中国和英国大学教师发展有着各自的特点且效果明显,但关于中英两国大学教师发展的对比研究却著述不多(the research gap of this study)。因此本研究的目的在于阐明大学教师发展的相关理论, 厘清英国和中国大学教师发展的历史演变,进行对比研究,并分析造成中英大学教师发展差异性的原因, 组后结合实例,选取英国伦敦大学的教师发展办公室和安徽大学作为案例,深入对比研究英国和中国大学教师发展,并期望为我国大学教师发展及我国大学发展提供可能的启示与参考。


第一章 背景介绍(包括题目提出的背景,以及研究目的目标)

第二章 大学教师发展的理论






第三章 中英两国大学教师发展的历史与现状。



第六章 教师发展的个案研究——以伦敦大学和安徽大学为个案。

第七章 Conclusion and Recommendation


第一章背景介绍:作为论文写作中,最简单的部分,君道论文小编便不再赘述。这里就是简单介绍一下,论文问题提出的背景,为什么你会讨论这个课题“A comparative study on the professional development of teachers in China and Britain”。然后提出研究目标:本研究的目的在于阐明大学教师发展的相关理论, 厘清英国和中国大学教师发展的历史演变,进行对比研究,并分析造成中英大学教师发展差异性的原因,并期望为我国大学教师发展及我国大学发展提供可能的启示与参考。

  • 大学教师发展的理论

在关注大学教师发展的过程中,教师们不仅应该注意学习理论,还要关注有关意识及个体发展的一些理论。伯爵(Piaget)的研究拓展到了青少年和成年人。心理学研究表明很多大学生在科学课程中表现出的思维方式多为形象具体思维,缺乏抽象思维的能力。派瑞(Perry)描述说学生概念的发展要从教师单一的事实讲述转变为培养接受各种复杂另类观点的能力,这对于大学教师 发展也是有益的。人们更关注于大学教师发展中的教学环节,各个机构给予大学教师发展关注时,比如分类教学、课程组织发展,他们都会专注于特定的目标或试图制造一个广泛的影响。因此,更多的关于大学教师发展的计划大致被描述为单一焦点选择的或者自选焦点选择的做法。Wilbert认为,大学教师发展的理论有三大作用: 一、可以将复杂的教育教学活动抽象、简化; 二、可以指导分析、诊断教学活动; 三、理论具有启发性,可以为各种教师发展的策略、方法提供基础。所以,在他看来,大学教师发展有必要获得自身的理论基础,在大力发展教师发展机构的同时,相关的理论支持是必要的。所以,本文阐释了大学教师发展理论中较有代表性的几个理论,以期为后文分析英国大学教师发展实践做好理论铺挚。




盖夫对“教师发展”的概念给予了一个新的理解。认为大学教师发展是一个提高能力、扩展兴趣,胜任工作,从而促进教师专业与个人发展的过程。教师发展范围要更加宽泛,包括高等教育机构中不同职位、不同专专业、经验各不相同的教师。与伯格威斯特和菲利普斯的理论相比较,盖夫将其“教学发展”这一概念更加明确地指向学科与课程的设计。另外盖夫在著作《关于教师更新,教师教学和组织发展的进步》中明确指出,大学教师发展的三维结构是由教师发展、教学发展和组织发展构成的。 三者不仅仅是相互统一,缺一不可的,而是可以相互独立发展,不影响其他因素的。在个人发展中不但要有个人态度和价值观的澄清,大学教师发展也要对个人的情感和精神世界进行人文关怀,两者应相互影响同时进行。教学发展中更强调的是课程的设计上,而不是从学术水平上决定教师的教学水平。在组织改革上,形成对教学和学习有促进作用的政策和规章制度,不但可以促进大学教师发展项目的进行,也增进师生之间的情感。


伯格威斯特在对大学教师发展进一步研究的基础上,提出的新的理论模型。这一理论模型中包括三个方面和四个维度。三方面是指结构、过程和态度;四个维度分别是个人、小组、制度,学校方面,和宏观制度,国家、 社会方面。在伯格威斯特的理论里,个人发展、教学发展、组织发展和共同体发展皆包容在制度发展所创设的环境之中,而在制度发展之外,还有一个更宏观的制度环境。这表明大学教师发展一方面受外部社会环境的影响越来越深,另一方面,成熟的大学教师发展项目也离不开外部制度环境的支持。当然模型的修正也受到组织理论、社会变迁理论等相关研究的影响。在态度上,帮助教师的成长,使教师通过研讨班的学习及评价帮助教师获得所需要的知识、技能和技术,在过程上,重点是教学的进度和课程的设置,促进学生的学习是这一层次的目标,教师通过学习新教材,设计进程或课程,围绕设定的目标来评价学生,在结构上,组织是组织发展的主体部分,它的目标是创设能促进有效教学的环境,而这一目标主要是通过领导者或成员间共同工作。通过对行动的研究,修订组织政策来完成的。



第三章 中英两国大学教师发展的历史与现状。

在这一章首先阐述了英国高等教育的历史及英国大学教师发展的历史演变 紧接着在此基础之上描述了英国大学现状以及英国大学教师发展的现状和特点。 随后阐述了中国高等教育的历史及中国大学教师发展的历史演变。




社会变化的因素和高等教育改革与大学教师发展的关系。其中社会变化的因素主要包括 全球化趋势、市场化和人口因素 而高等教育改革与大学教师发展的关系则主要体现在终身教育、高等教育商业化、高等教育大众化和高等教育质量问题上。正是这些外部因素和内部因素共同起作用造成了中英大学教师的发展的差异性。

第六章 教师发展的个案研究——以伦敦大学和安徽大学为个案。

本章的第一部分可以介绍一下伦敦大学的概况 第二部分介绍了伦敦大学教师发展机构——教师发展办公室 其中着重从教师年度考核方案、平等意识培训、计算机技能培训和健


第七章 Conclusion and Recommendation


第一章背景介绍:作为论文写作中,最简单的部分,君道论文小编便不再赘述。这里就是简单介绍一下,论文问题提出的背景,为什么你会讨论这个课题“A comparative study on the professional development of teachers in China and Britain”。然后提出研究目标:本研究的目的在于阐明大学教师发展的相关理论, 厘清英国和中国大学教师发展的历史演变,进行对比研究,并分析造成中英大学教师发展差异性的原因,并期望为我国大学教师发展及我国大学发展提供可能的启示与参考。

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计算机专业论文范文-Computer Virus and Measures to Cope It


一篇论文的写作无非是introduction,Main body, conclusion and recommendation等这些部分, 关键是如何写好这些部分,留学生们经常头痛不已。就“Computer Virus and Measures to Cope It”这篇论文来说,我们可以从以下方面来讨论:1)concept of computer virus; 2)Way of judging if the computer is infected with virus; 3)source of computer virus and analyse it; 4) measures of handling computer virus; 5)conclusion(这里当你列好论文写作的框架时,你需要利用关键词搜索相关资料,至于关键词,我们可以从列好的框架中发现“computer virus”“source of computer virus”“measures prevent computer virus”。


在introduction部分我们首先要给出写作背景,引出我们要讨论的主题“computer virus”。背景介绍写作范例如下:



因此,本文aims to explore how to effectively keep away from the attack of Computer Virus. It mainly discuss from the following aspects::1)concept of computer virus; 2)Way of judging if the computer is infected with virus; 3)source of computer virus and analyse it; 4) measures of handling computer virus; 5)conclusion and recommendations.

接下来便是main body部分:这里我们会分几个section进行讲解说明:

首先要对computer Virus的概念进行说明and the subtitle is “2. The concept of computer virus”. 具体内容如下:

Computer Virus(计算机病毒)是一个人为编写的程序,或一段指令代码。我们强调这里的人为性,计算机病毒具有独特的复制能力。因为计算机病毒的可复制性,所以计算机病毒得以迅速地蔓延,并且往往难以根除。计算机病毒能把自身附着在各种类型的文件上,这就是我们所说的寄生性,就像我们学习生物的中的寄生虫一样。当文件被复制或从一个用户传送到另一个用户时,它们就随同文件一起扩散开来。所以说计算机病毒的最本质的功能就是复制功能。


随后,文章要对如何判断if the computer is infected with virus进行说明and the subtitle is “3. Way of judging the computer infected with virus or not”.具体内容如下:

3.1. Whether the computer runs slower than usual

According to the discussions of (reference), 电脑感染病毒最明显的特点就是电脑运行速度比平常慢。这里需要结合reference说明一下,为什么电脑感染了病毒,运行速度就会慢。然后结合实例“例如,上午打开一个网页还很快,下午开机打开网页的速度明显变慢,最大可能就是感染病毒。特别是有些病毒能控制程序或系统的启动程序,所以开机系统启动或是打开一个应用程序,这些病毒就执行他们的动作,因此会需要更多时间来打开程序。”如果你的电脑在使用过程中出现了以上现象,很有可能是感染了计算机病毒,需要进行全盘查毒和杀毒。

3.2 Whether the computer appears a so-called “black screen of death”

在电脑的运行过程中经常出现死机的现象. Here, 同学们需要结合文献解释一下“what is a “black screen of death”。这种现象应该是我们最常见的,是什么原因呢?原因就是计算机病毒打开了多个文件或是占用了大量内存空间,运行了大容量的软件,测试软件的使用也会造成一定的硬盘空间不够等等。这里同学们可以结合文献,对这种情况进行更深入的解释。

3.3 the operation system of computer failed to start


3.4 the system always reminding the hard-disk space or internal storage not enough


综上所述,除以上几种原因外,还有一种重要的原因,因特网引入了新的病毒传送机制。随着网络的出现,电子邮件被作为一个重要的信息工具,计算机病毒借助网络的广泛传播得以迅速蔓延。附着在电子邮件中的计算机病毒,瞬间就可以感染整个企业的电脑系统,甚至可以让整个公司在生产上遭受巨大损失,在清除病毒方面开花费数百万元。Here 同学们可以举例说明

然后要对computer Virus的source进行说明and the subtitle is “4. The source of computer virus”. 具体内容如下:




4.4 用于科学研究或是用于设计的程序: 由于某种人为因素或是非人为因素的原因而失去了控制,或是产生了意想不到的结果。例如,千年虫病毒。


5.Measures of preventing computer virus


Detailed explanation for the above title。 。。。。


Detailed explanation for the above title。 。。。。


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Detailed explanation for the above title。 。。。。

5.6 定期对计算机进行查毒杀毒,对于联网的计算机应安装实时检测病毒软件,以便防范计算机病毒的感染。

Detailed explanation for the above title。 。。。。


Detailed explanation for the above title。 。。。。

最后便是文章的conclusion部分and the subtitle is “6. The concept of computer virus”. 具体内容如下: