Month: August 2019

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人力资源论文代写-必读书单推荐

论文书单

眼下正值毕业前夕，各位留学小伙伴是不是忙着写各种论文写作呢？尤其是dissertation，对不对！本文中小编就搜罗了一些关于留学期间英文论文写作的原著书籍，包括一些关于论文写作格式的书、写作技巧的书以及一些专业性比较强的书，我们都知道国外教材有多贵，所以建议大家可以去图书馆借阅或者阅读一些电子书籍，那么下面就来看看这分优质书单中都有哪些书吧。

Lester, James D., and James D. Lester, Jr. Writing Research Papers: A Complete Guide. New York: Pearson Longman, 2005.

在写作论文的过程中，我们可能会需要某些可以快速地帮助我们处理问题的工具书。一般的研究辅助书籍内容通常都比较长；然而在本书中，作者很亲切地提供了非常详尽且有系统的目录表，供读者很迅速地找到他们所需要的资料。这本书对于一般大学学生的使用，应该是相当的充足与便利。

Becker, Howard S. Tricks of the Trade: How to Think about Your Research While You’re Doing It. Chicago: The University of Chicago Press, 1998.

本书的主要目的是帮助学生培养与传统思考不同的论文思考技巧，因此，在这本书中，并没有指导传统APA或MLA的写作格式，而是在研究的过程中培养思考上的策略与技巧。由于作者是属于社会科学范畴的学者，因此建议较适合该范围的学生研读。本书作者以经验指导读者如何将思考范围扩及各个学科范畴。

Mauch, James E., and Jack W. Birch. Guide to the Successful Thesis and Dissertation: Conception to Publication: A Handbook for Students and Faculty. New York: Marcel Dekker, Inc, 1983.

本书专为得取硕博士学位的研究生所撰写，作者将带领学生去了解书写论文的每一个程序步骤；包含了从最初的设定工作时间表，了解指导教授和论文委员会的意义，整个研究的准备、撰写跟修订，一直延伸到论文的申辩过程与该论文未来的发展性。本书对于想要全盘了解学术研究程序与细节的读者会是非常有力之工具书。

How to Write a Thesis

这本书的好处在于它在每个步骤指导过程中指出皆提供了为何如此作的理由，而非机械式地按部就班。

Guide to Student Papers

本书从较短地课堂文章讲解起，直到比较大篇幅的研究写作，主要针对课堂中的学生指导练习如何让一篇初具模型的学术写作成形以及展示。

The Research project

此书提供了一些学术写作步骤、要领以及应该避免犯的一些错误，简洁浅显。

Writing the Research and Term Paper

本书视角比较狭窄，焦点集中在如何消化并系统呈现他人的文献，可能比较适合大学部只针对某些课题作初步了解认识时使用。书的最后部分提供一篇小论文范本，对于一些格式或是文章结构的分析应用应该会有帮助。

Berry, Richard. The Research Project: How to Write it. 3rd ed. London and New York: Routledge, 1994.

本书介绍论文写作的几种基础技巧：＜论文的选择：使用图书馆＞、 ＜书目的准备＞、＜作笔记＞ 、＜实际撰写＞、＜最后定稿＞，辅以一位学生的论文作为样 。其后，作者提示了如何将论文转为合宜出版的格式。

Davis and Parker. Writing the Doctoral Dissertation: A Systematic Approach. Woodbury, NY: Barron’s Educational Series, 1979.

论文写作除了需要一定的写作技能之外，如何善用有限的时间和预算，以及选择合宜的指导教授等。本书即强调这些常被遗忘，却又至为重要的外在因素。

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英语文学代写范文-The White Stocking

D. H. Lawrence

Explore the relationship between fiction and metaphysics and/or ethics in D. H. Lawrence’s short story “The White Stocking”

D.H. Lawrence was well known, arguably notorious, for advocating the doctrine of romantic vitalism both in his life and in his writings. Originally a scientific term, the Oxford English Dictionary defines romantic vitalism as “The doctrine or theory that the origin and phenomena of life are due to or produced by a vital principle, as distinct from a purely chemical or physical force” (Concise Oxford English Dictionary, 1999, p1603). Lawrence’s championing of the philosophy persisted right up until his death in 1930: indeed, as Daniel Fuchs comments, “The voice of romantic vitalism speaks with intransigent integrity in Lawrence to the last” (Fuchs, 2011, p156). In the early twentieth century, romantic vitalism, as Lawrence conceived of it, championed the view that people’s intellectual development had taken precedence over their spiritual and emotional development.

This brief essay will examine how the metaphysical concept of romantic vitalism is explored through the treatment of human love and human weakness within the institution or marriage, and how individuals should behave towards one another within D.H.Lawrence’s early short story “The White Stocking”. “The White Stocking” is a narrative about desire and more specifically about repressed desire: as the very title of the story implies, it is about the idea of repression of sex and sexuality as being injurious to the spiritual and mental well being of the subject. It explores in tangential form a conflict between the physical nature of the body on the one hand, and the external pressures of social convention and an unexpressed, yet omniscient Christian morality which is supposed to govern people’s external conduct.

At surface level, the story is about the relationship between a married couple, in this instance the Whistons- Ted and Elsie- and about a husband and wife at the beginning of another working day, yet the narrative voice foregrounds a potent dichotomy or duality which associates warmth and sensuality with femininity, and more particularly the female body, and conversely coldness and reason with masculinity. Yet, one must acknowledge that ‘The White Stocking’ is a story in which the physical atmosphere and physical objects are invested with a powerful symbolism for characters that convey meanings and resonances that they themselves are not yet aware of, but the process of the story is to show how they gain deeper awareness of these resonances, and their implications for their identities and their relationships with each other.

Right from the very outset, it is heavily implied that Mrs Whiston as a character is (in the eyes of her husband, at least) imbued with a powerful sensuousness and an openness to nature and the natural world:

They had been married two years. But still, when she had gone out of the room, he felt as if all his light and warmth were taken away, he became aware of the raw, cold morning. So he rose himself, wondering casually what had roused her so early. Usually she lay in bed as late as she could. (Lawrence, 2006, p49)

Mrs Whiston has an innate warmth in spite of the coldness of their physical surroundings and of the cold English climate, and it is inferred, in spite of the repression of Christian civilisation that expresses itself through the conventional institution of marriage, as the authorial voice seems to imply. This sensuality and easiness with her body is portrayed as almost descending into a form of sluttish behaviour: in the eyes of her husband, the reader is told that “She looked like an untidy minx, but she was quick and handy enough.” (Lawrence, 2006, p50) The impression that is conveyed is not that of a respectable marriage and a respectable Christian household, but rather of a couple who have perhaps just engaged in frenetic sexual intercourse with each other.

Mrs Whiston/Elsie is presented as a character who is much more open to the possibilities of living within the moment and awareness of the sensuous and sexual possibilities that existence can offer one. The story speaks of how she is ‘interested only in her envelopes this morning’ (Lawrence, 2006, p50). Throughout the story she is repeatedly connected with physicality and with physical objects, as exemplified by the lengthy attention paid to her receipt of the Valentine’s gifts and more specifically, her lengthy interaction with the story’s title object: the eponymous white stocking itself.

Lace as a fabric is associated with physical feeling, with the body and with the skin. Indeed, the story mentions how Elsie/ Mrs Whiston was employed as ‘a warehouse girl in Adam’s lace factory before she was married’ (Lawrence, 2006, p56). Her role within a lace/hosiery factory defines her position and her identity in life prior to marriage: within the context of the story, the idea of fabrics, of lace and in particular, the idea of the white stocking seems to invoke the idea of freedom, independence and an elevated social status, as implied by Elsie’s strange yet eager embrace of the physical clothing and the pearl ear-rings that she presumes she has received as a Valentine’s present from her former suitor.

Examining the incident in closer detail, Elsie’s emotional reaction to each of the gifts that she receives is individually noteworthy: she basically rejects the cartoon Valentine that she receives, more or less, because it offends her romantic and possibly aspirational nature. She is then described as smiling ‘pleasantly’(Lawrence, 2006, p51) at the white silk handkerchief that she receives in the white cardboard box, which contains ‘her initial, worked in heliotrope, fully displayed’(Lawrence, 2006, p51). The third gift, the eponymous white stocking contains a very pleasant surprise in its toe. The authorial voice talks of how she lifts ‘a pair of pearl ear-rings from the small box’ (Lawrence, 2006, p51) and goes ‘to the mirror…looking at herself sideways in the glass. Curiously concentrated and intent she seemed as she fingered the lobes of her ears, her head bent on her side.’(Lawrence, 2006, p51) The message that accompanies the gift that ‘Pearls may be fair, but thou art fairer. Wear these for me, and I’ll love the wearer’ (Lawrence, 2006, p51) and the fact that Elsie has not received these items from her husband, suggests that either she has been and remains an object of romantic infatuation.

As we subsequently learn, Elsie suspects that the pearl ear-rings are a gift from the rich lace manufacturer, Sam Adams, who was previously her employer and, it seems, a suitor who vainly tried to woo her. Suddenly a whole back story opens up, in which a vivid physical portrait of Adams as a lonely bachelor with a ‘fondness for the girls’ (Lawrence, 2006, p56) emerges, and for whom Elsie is the main target of his amorous affections. He is described as wearing ‘a red carnation’ (Lawrence, 2006, p56) in his buttonhole in order ‘to impress her’. (Lawrence, 2006, p56)

Why the intense focus on the details of the Valentine’s gifts? For a start, they appear to symbolise Elsie’s apparent ascent in the world and the sense that the reader gets of a desire on her part to ensure an improvement in her social status and the sense of social identity as being somehow fluid, and no longer fixed. As we learn towards the end of the first story, Whiston has risen in the world, having left Sam Adams’ employ and struck out on his own as a commercial traveller. The irony is that Elsie has apparently rejected the higher social status and greater financial and material security that would have come through marriage to Sam Adams, her former employer, and has followed her heart and her romantic nature and married Ted Whiston instead. Whiston is described in the story as being more physically attractive and more restrained in manner than Adams: the latter is ‘too loud for [Elsie’s] good taste (Lawrence, 2006, p56) whereas the former is described as being ‘a shapely young fellow of twenty-eight, sleepy now and easy with well-being (Lawrence, 2006, p50) The story’s narrative structure shifts towards engagement with the romantic triangle between Elsie, Whiston and Adams. Within the triangle Elsie believes that her beauty and her attractiveness to Adams give her a power over her husband through his rage and jealousy at Adams’ unabated courtship.

The triangular relationship is expressed through the story of the Christmas party: Elsie dances with Adams and seems to revel in the physicality of dancing with him. Indeed, the experience is described as being ‘an intoxication to her’, (Lawrence, 2006, p60) and we see how much she shapes her own identity through her own enjoyment of physical and erotic contact with others. At the same time, her husband’s ontology and identity are defined in terms opposite to her own which ostensibly reject the erotic and which enforce boundaries of contact and affection. Ted Whiston instructs his wife to shun close contact with Adams, telling her that: “You don’t want to be too free with Sam Adams…You know what he is”,(Lawrence, 2006, p63) and yet a mixture of pride, anger and reticence prevent him from explaining to Elsie why she should reject Adams’ attentions.

At the heart of the story, the titular white stocking comes to represent the rift in the marriage between Ted and Elsie, and yet to symbolise how Elsie draws out the passion and an unexpected redemptive quality in Ted’s character. When they are walking back from the Christmas party after the incident in which Elsie mistakenly dropped the white stocking, it is Elsie’s apparent remorse and regret which leaves her tearful and vulnerable, and which evokes in Ted a need to forgive, and in a moment of sudden epiphany to realise that he cares for and loves her very deeply indeed:

And he held her very safe, and his heart was white-hot with love for her. His mind was amazed. He could only hold her against his chest that was white-hot with love and belief in her. So she was restored at last. (Lawrence, 2006, p66)

In essence, the Christmas party establishes a pattern of behaviour within the marital relationship whereby Elsie’s continued attraction to Adams both provokes her husband’s violent jealousy to the point where he almost lashes out at her in piques of violence. Yet, if one looks at the relationship and the subsequent marriage between Ted and Elsie, it becomes the way in which her social identity is subsequently defined, and in which she finds a peculiar sense of security:

Inside of marriage she found her liberty. She was rid of the responsibility of herself. Her husband must look after that. She was free to get what she could out of her time. (Lawrence, 2006, p66-7)

This leads us towards consideration of the treatment of marriage within the narrative. At its heart it explores issues of trust, forgiveness and fidelity within marriage, and how well the social institution of marriage can withstand possible betrayal and compromise. The third great epiphany of the story centres on Elsie’s admission to her husband that the pearl ear-rings are not the first present that she has received from Sam Adams. This time, Ted Whiston is unable to restrain himself and hits his wife with a savage force:

Then, quick as lightning, the back of his hand struck her with a crash across the mouth, and she was flung back blinded against the wall (Lawrence, 2006, p71)

One might assume that the modern twenty-first century reader would be shocked and horrified by this expression of violence, and by Whiston’s apparent brutality towards his wife, yet this moment of aggression and physical injury seems to have the paradoxical effect of bringing Ted and Elsie closer together in a sudden and surprising moment of tenderness and compassion. It is almost as if Lawrence is implying that tenderness, cruelty and violence cannot exist apart from one another in marriage, being almost in a form of mutual symbiosis.

In conclusion, this might be a very useful way of describing ‘The White Stocking’ because it is very much a story about relationships and human connections are mutually, helplessly dependent upon each other, and this is how the relationship progresses between Ted and Elsie.

Reference List

Concise Oxford English Dictionary (1999): Oxford UP, Oxford

Fuchs, D. The Limits of Ferocity: Sexual Aggression & Modern Literary Rebellion. (2011): Duke University Press, Durham NC

Lawrence, D.H. Selected Stories. (2007): Penguin, London

君道论文代写
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计算机论文代写范文-蜂窝网络和无线数据应用

计算机论文代写范文

Introduction

Computers and computer networks have changed the way in which we live, run our lives, communicate with each other and the way we work and produce what makes every commercial organisation function and reach success within its field, and in the same time, continue on the path of that success.

The computers as stand-alone machines, or as separated ones, are nothing more than advanced computing machines, but what was required in reality is a way to link all the computers with each other and to allow users to have simultaneous access to databases and information; and this is why networks had to be created. Tanenbaum (2003, p.2) explains this fact by stating that “The merging of computers and communications has had a profound influence on the way computer systems are organized. The concept of the ‘computer centre’ as a room with a large computer to which users bring their work for processing is now totally obsolete. The old model of a single computer serving all of the organization’s computational needs has been replaced by one in which a large number of separate but interconnected computers do the job. These systems are called computer networks.”

The main principle behind Computer networking is the communication between two or more computer systems. Computers within a network might be close to one another (such as the case with Bluetooth for example) or hundreds of kilometres away from each other (through the Internet).

The first important step in this field came in 1984, when a completely digitalised, circuit-switched telephony system was introduced; this system was called ISDN; which stands for Integrated Services Digital Network for voice and non-voice data. After that, BellCore started developing the standard for the Synchronous Optical Network (SONET), and by the end of the 1980’s, Local Area Networks (LAN) appeared as effective method of transferring data between a number of local computers, which led telephone companies replaces all its analogue multiplexing with digital multiplexing.

But it is also essential to point out the element of the Internet; this international linked network, composed of servers and clients all over the world, encouraged the changes in both information technology and mobile computing, and this is why we find most of the indications, whenever we face a new product or application, referring to its characteristics in what concerns wireless connection, Bluetooth link, infrared, and much more. Raidl (2003, p.199) states that “mobile cellular networks are by far the most common of all public wireless communication systems. One of the basic principles is to re-use radio resources after a certain distance.”

Walters and Kritzinger (2004) refer to the fact that mobile technology has turned to become one of the fastest, if not the fastest, growing field in the telecommunications industry.

To give a clearer idea about the change brought to the world and to every one of us, we can refer to the comments of Furht and Ilyas (2003), as they state that “just a few years ago, the only way to access the Internet and the Web was by using wireline desktop and laptop computers. Today, however, users are traveling between corporate offices and customer sites, and there is a great need to access the Internet through wireless devices. The wireless revolution started with wireless phones and continued with Web phones and wireless handheld devices that can access the Internet”

Types of network

Computer networks can vary according to the purpose for which they were created and depending on the area they are supposed to cover geographically. Computer networks can be one of the following:

1) LAN (Local Area Network) is “a small interconnection infrastructure that typically uses a shared transmission medium. Because of such factors as the volume of traffic, the level of security, and cost, the network structure in a local area network can be significantly different from that for a wide area network.” And “LAN is used for communications in a small community in which resources, such as printers, software, and servers, are shared. Each device connected to a LAN has a unique address. Two or more LANs of the same type can also be connected to forward data frames among multiple users of other local area networks” (Mir, 2007, p.102).

2) WAN (Wide Area Network) is “spans a large geographical area, often a country or continent. It contains a collection of machines intended for running user (i.e., application) programs” (Tanenbaum, 2003, p.19).

3) CAN (Campus Area Networks) “are the enterprise networks that serve number of related structure, as in a large company or a college campus.” Lehtinen, Gangemi, Gangemi Sr, and Russel, 2006, p.182).

4) MAN (Metropolitan Area Network) which “covers a city. The best-known example of a MAN is the cable television network available in many cities” (Tanenbaum, p.18).

5) HAN (Home Area Network) is “the connection of a number of devices and terminals in the home on to one or more networks which are themselves connected in such a way that digital information and content can be passed between devices and any access ‘pipe’ to the home” (Turnbull & Garrett, 2003, p.46).

Cellular networks

In their description of the first cellular radio networks in history, Walters and Kritzinger (2004) state that “in 1946, the first car-based telephone was set up in St. Louis, Missouri, USA. The system used a single radio transmitter on top of a tall building. A single channel was used, therefore requiring a button to be pushed to talk, and released to listen. This half duplex system is still used by modern day CB radio systems utilized by police and taxi operators. In the 1960s, the system was improved to a two-channel system, called the improved mobile telephone system (IMTS)… Cellular radio systems, implemented for the first time in the advanced mobile phone system (AMPS), support more users by allowing reuse of frequencies. AMPS is an analogue system, and is part of first generation cellular radio systems.”

Even though it has become one of the most common and popular means of communication between people in the last years, cellular networks still have no specific definition; “Cellular communications has experienced explosive growth in the past two decades. Today millions of people around the world use cellular phones. Cellular phones allow a person to make or receive a call from almost anywhere. Likewise, a person is allowed to continue the phone conversation while on the move. Cellular communications is supported by an infrastructure called a cellular network, which integrates cellular phones into the public switched telephone network” (Zhang and Stojmenovic, 2005, p.654).

This difficulty in finding a definition is due to the fact that there are different technologies and networking methods used within the frame of cellular networks. Frantz and Carley (2005, p.5) explain that “cellular networks are a distinct and important network topology. Although there is a growing body of work referring to cellular networks, there is no complete formal definition. However, there are several papers that seek to describe characteristics of cellular networks. Cellular networks are a critical topology to formally characterize, in part, as they are thought to be a common form for covert networks.”

Yet, it is possible to find some kind of an explanation of such networks and how they operate:

“Cellular networks use a networked array of transceiver base stations, each located in a cell to cover the networking services in a certain area. Each cell is assigned a small frequency band and is served by a base station. Neighbouring cells are assigned different frequencies to avoid interference. However, the transmitted power is low, and frequencies can be reused over cells separated by large distances” (Mir, 2006 p.42).

A cellular network, for it to be considered a functional type of communication network, relies “on relatively short-range transmitter/ receiver (transceiver) base stations that serve small sections (or cells) of a larger service area. Mobile telephone users communicate by acquiring a frequency or time slot in the cell in which they are located. A master switching centre called the ‘mobile transport serving office’ (MTSO) links calls between users in different cells and acts as a gateway to the PSTN” (Muller, 2003, p.50)

Each cellular network is composed of what is can be referred to as Cells; which are defined by Frantz, and Carley, (2005) as “a distinct subgroup of actors within a larger cellular network. The presence of at least one cell is fundamental to a network’s distinction of being cellular—without at least one cell, a network is not cellular. Empirically, a cell often consists of relatively few actors and has a distinct topology that is effortless to identify visually. The actors in a cell can be partitioned into two distinct but intertwined subgroups, namely the cell-core and the cell-periphery.” Muller (2003) explains that there are no specific sizes for cells within a cellular network, this is due to the fact that there are many factors that interfere in this element and according to the surrounding environment and obstacles can the cell’s size be determined: “Cell boundaries are neither uniform nor constant. The usage density in the area, as well as the landscape, the presence of major sources of interference (e.g., power lines, buildings), and the location of competing carrier cells, contributes to the definition of cell size. Cellular boundaries change continuously, with no limit to the number of frequencies available for transmission of cellular calls in an area. As the density of cellular usage increases, individual cells are split to expand capacity. By dividing a service area into small cells with limited-range transceivers, each cellular system can reuse the same frequencies many times.”

According to Muller (2003), a cellular network is composed also of a Master Switching Centre which “operates similar to a telephone central office and provides links to other offices. The switching centre supports trunk lines to the base stations that establish the cells in the service area.” Another component is the transmission channels which are, in most cases, two kinds of channels; a control channel and a traffic channel. And, of course, to close the circle within this network, a cellular phone is needed; “cellular telephones incorporate a combination of multi-access digital communications technology and traditional telephone technology and are designed to appear to the user as familiar residential or business telephone equipment.”

During their evolution and continuing enhancement, cellular networks went through consecutive levels of development; each of them added more power and functionality to the previous one. Zhang and Stojmenovic (2005, p.654) explain that cellular networks have had three stages that are called generations. The first of those generations is analogue in nature. Then, when more cellular phone subscribers needed to be connected and function simultaneously, digital TDMA (time division multiple access) and CDMA (code division multiple access) technologies appeared and were put to work; and this was the second stage or what is known as the second generation (2G) which was necessary in order to increase the capacity of the cellular network.

“With digital technologies, digitized voice can be coded and encrypted. Therefore, the 2G cellular network is also more secure.” With the high importance of applications related to the Internet and their continuous growth, many users required more of the their cellular devices. Then the third generation (3G) arrived. 3G “integrates cellular phones into the Internet world by providing high speed packet-switching data transmission in addition to circuit-switching voice transmission. The 3G cellular networks have been deployed in some parts of Asia, Europe, and the United States since 2002 and will be widely deployed in the coming years.” There are some expectations regarding the future for what concerns the fourth generation wireless networks: “These will evolve towards an integrated system, which will produce a common packet-switched (possibly IP-based) platform for wireless systems, offering support for high-speed data applications and transparent integration with the wired networks” (Nicopolitidis, Obaidat, Papadimitriou and Pomportsis, 2003).

Cellular networks make use of certain protocols in order to make communication easier between various entities within the limits of the network. A protocol of communication can be defined as a group of rules which correspond to messages that two or more entities communicate between each other within a network. Protocols used for cellular networks are included within the standard which is covering the service. The first and most popular standard for mobile phones is GSM (Global System for Mobile communications). Other standards are CDMA and TDMA.

Another important point concerning cellular networks is what can be called Location Management, which is essential for the network to monitor every registered mobile station’s location so that the mobile station can be able to connect to the network upon request.

It is important to note the similarities between cellular networks and Wireless LANs, but it is also worthwhile noticing the differences between the two: “Goals for third-generation wireless communication, enunciated in the early 1990s by the International Telecommunications Union Task Group IMT-2000, focused on the first two criteria, bit rate and mobility. Third-generation systems should deliver 2 Mbps to stationary or slowly moving terminals, and at least 144 kbps to terminals moving at vehicular speeds. Meanwhile, WLAN development has confined itself to communications with low-mobility (stationary or slowly moving) terminals, and focused on high-speed data transmission. The relationship of bit rate to mobility in cellular and WLAN systems has been commonly represented in two dimensions” (Furht and Ilyas, 2003, p.33).

Wireless data applications

With the continuous growth of mobile devices, different services were created in order to widen the range of the functionality of those devices. For such devices to be able to use the newly offered services, specific types of applications had to be created and deployed or installed on the mobile device, may it be a cell-phone, PDA, or a notebook computer. “Wireless data services use a mix of terrestrial and satellite-based technologies to meet a wide variety of local (in building or campus settings), metropolitan, regional, national, and international communication needs… A number of wireless data applications, in fact, are being designed with fixed users in mind” (Office of Technology Assessment, 1995).

To be able to understand how wireless data applications work, it is necessary to have a comprehensive view concerning their delivery methods; as a matter of fact, there are two main delivery methods: “There are two fundamental information delivery methods for wireless data applications: point-to-point access and broadcast. In point-to-point access, a logical channel is established between the client and the server. Queries are submitted to the server and results are returned to the client in much the same way as in a wired network. In broadcast, data are sent simultaneously to all users residing in the broadcast area. It is up to the client to select the data it wants” (Zomaya, 2002)

Wireless data applications can be divided into two main groups: Messaging and Remote Access. “Messaging applications can generally tolerate low throughput and long transmission delays. Electronic mail (e-mail) often fits this category, but not always, messages with attached files may strain the capacity of wireless messaging networks,” then there is Remote access which is required to allow access to the resources and services of a network from outside the geographical barriers of the physical establishment of that network (Brodsky, 1997).

Conclusion

Throughout this paper, understanding the information presented within it fully, it is accurate to state that a cellular network is definable correctly by presenting the following: “We define a cellular network as a single-component and undirected network of actors and their relationships, strictly consisting entirely of actors who are members of a specific cell, as previously defined; thus a network in which all actors are a member of a cell. For a network to be considered cellular, these conditions must be met: (a) the ties making up the relations in the network may only be undirected, (b) the network consists of a single component, e.g., there are no isolate actors, and (c) the network consists solely of cell subgroups that are connected via spanning ties, e.g., there are no actor in the network who is not a member of a cell subgroup” (Frantz and Carley, 2005, p.10)

As for wireless data applications, in 1997 Brodsky stated that if such application are to become widespread and popular exactly as the simple mobile phones were in the end of the 1990s, users should become “readily and reliably send and receive data over paging, cellular and PCs”. And as we can see today, that phase is exactly what we experience today; ten years after the author wrote those words.

Reference List

Brodsky, I. (1997). Wireless Computing: A Manager’s Guide To Wireless Networking. New York, New York: John Wiley & Sons, Inc.

Furht, B. and Ilyas, M. (2003) Wireless Internet Handbook—Technologies, Standards, and Applications, Boca Raton, Florida: CRC Press LLC.

Frantz, T. and Carley, K. (2005) A Formal Characterization of Cellular Networks, CASOS Report, [Online] September.

Available at: http://cos.cs.cmu.edu/publications/papers/CMU-ISRI-05-109.pdf

Lehtinen, R., Gangemi, G. Gangemi, G Sr., and Russel, D. (2006) Computer Security Basics, Sebastopol, California: O’Reilly & Associates.

Mir, N. (2007) Computer and Communication Networks, Saddle River, New Jersey: Pearson Education, Inc.

Muller, N. (2003) Wireless A to Z, New York, New York: The McGraw-Hill Companies, Inc.

Nicopolitidis, P., Obaidat, M., Papadimitriou, G. and Pomportsis, A. (2003) Wireless Networks, West Sussex, England: John Wiley & Sons Ltd.

Office of Technology Assessment – Congress of the United States. (1995) Wireless technologies and the national information infrastructure. Washington, DC: DIANE Publishing.

Raidl, G. (2003) Applications of Evolutionary Computing, Berlin, Germany: Springer.

Tanenbaum, A. (2003) Computer Networks, Upper Saddle River, New Jersey: Pearson

Education, Inc.

Turnbull, J. and Garrett, S. (2003) Broadband Applications and the Digital Home. Stevenage, United Kingdom: The Institution of Electrical Engineers.

Walters, L. and Kritzinger, P. (2004) ‘Cellular Networks: Past, Present, and Future’, Association for Computing Machinery [Online]

Available at: http://www.acm.org/crossroads/xrds7-2/cellular.html

Zhang, J. and Stojmenovic, I. (2005) Cellular networks, Handbook on Security (H. Bidgoli, ed.), Vol. I, Part 2, chapter 45, pp.654-663.

Zomaya, A. (2002). Handbook of Wireless Networks and Mobile Computing. New York, New York: John Wiley & Sons, Inc.

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教育学论文代写范文-同性恐惧症

教育学论文代写范文

Describe how a being a homosexual young girl with gender identity issues can generate prejudice and inequality in schools, and their effects on students’ personal and social educational experience.

Atkinson and De Palma (2010) are among the researchers who realise that there is increasing concern about homophobia in schools. This concern extends to young children in primary school. Recognising the link between homophobic and transphobic bullying, Ofsted were prompted in April 2014 to reissue their guidance on tackling the issue in primary schools (Ofsted, 2014). While Moffat (2014) lacks research evidence to back his assertion that children as young as five need to learn about homosexual and trans-people, he convincingly identifies the need for early intervention as the key to addressing homophobic and transphobic bullying in primary schools.

Being a homosexual pupil generates prejudice and inequality in schools through homophobic bullying directly against them, and this bullying is rife in primary schools. An illuminating, though worrying, study by Stonewall (2009) found that 44 percent of primary school teachers stated that children in their schools experienced homophobic bullying, name-calling or harassment. Citing a study by Rivers (2000), the teacher’s union NASUWT highlights a variety of examples of abusive homophobic prejudice experienced by lesbian and gay pupils in school, including from name-calling to physical and sexual assault. The NASUWT point to research by the Gender Identity Research and Education Society (GIRES) which shows that school children can also experience gender variance, thus making them potential targets for transphobic bullying. In the Stonewall study (2009), a significant 17 percent of teachers report that ‘girls who act like boys’ are bullied. Both Stonewall and the NASUWT understand that transphobic bullying is additional to, and different from, homophobic bullying: young homosexual girls with gender identity issues suffer the two-fold risk of transphobic as well as homophobic bullying. Such bullying is likely to cause low self-esteem and the risk of self-harm and suicidal contemplation (DCSF 2007). It is unclear how this learning support will fit in the emerging revised national framework for PSHE, nor how homosexual students with gender identity issues will be included in the pupil voice which the PSHE Association (2014) rightly asserts is needed in shaping schools’ PSHE curriculum.

Homophobic and transphobic prejudice and inequality also become powerfully generated within schools as institutions. One way this happens in primary schools is through the prejudiced and unequal treatment of homosexual and gender dysphoric pupils producing a culture of negativity around being ‘gay’. In the Stonewall study (2009), three quarters of the teachers reported pupils saying ‘that’s so gay’ or ‘you’re so gay’. One of the teachers sums up the negative culture: ‘At primary level to call another child gay is currently a term of abuse’. Another way is through staff and parents abusing their power to treat homosexuality and / or gender difference with prejudice and inequality: the NASUWT stress that homophobic bullying can be perpetrated by any member of the school community. The process of institutionalised prejudice and inequality gathers momentum when fuelled by the school community’s preconceptions of ‘normal’ behaviour. The view from one of the teachers in the Stonewall study (2009) is striking:

‘People seem to be very definite in their ideas of what a ‘proper’ boy or a ‘proper’ girl should do or be interested in. It takes very little deviation from these so called norms for a person to be singled out and picked on.’

Within the school community, the family, itself an institution, is a prime agent in the generation and ‘norming’ of institutionalised prejudice and inequality. We know from researchers such as Crompton (2006) that the family plays a key role in reproducing social class and class inequalities. Family behaviour develops habitus within children unconsciously from a young age (Dumais, 2002). Bourdieu (1974) explains the experiential cycle whereby the family habitus fundamentally structures experiences in school, and the school acts as a conservative force for inequality. School staff and parents, as well as pupils, are all influenced by their families while they perpetrate, and perpetuate, prejudice and inequality in primary schools. In this oppressive environment, it is likely that the reinforcement of ‘positive social norms’ recommended for primary school PSHE (PSHE Association, 2014) will exclude or further repress young homosexual girls with gender identity issues.

Atkinson and De Palma (2010) argue that educational policy and practice need to recognise and understand the Institutional heteronormativity which lies behind individual cases of homophobia in schools. In schools with a heteronormative power structure, heterosexuality and clear male / female gender identities and roles are the only accepted norms. In her useful summary of subjectivation and performative discourse in relation to power in schools, Youdell (2011) summarises how Foucault would see this kind of repressive power as originating from the state (Foucault, 1991, cited in Youdell, 2011). This power leads to institutions, including schools, regulating their populations and subjecting them to the state’s ‘normative criteria for judgment’ (ibid). The young homosexual girl may well be subjected to the school’s prejudicial ‘norms’, and even end up subscribing to them as a mask in order to derive identity and recognition. The name-calling she suffers is potentially as destructive to her own, real identity as it is to her emotions, since in this subjection, as Youdell (2011) goes on to explain through Althusser:

We are ‘called’, and as we turn to the call we accept it, allowing ourselves to be recognized in its terms, in order to be recognized at all. In this acceptance and recognition we become a subject within the terms of the call (Althusser, 1971, cited in Youdell, 2011).

Youdell (2011) takes the subjectivation process further, showing through Butler how subjection is itself a power which makes and dominates us as named categories of subject (Butler, 1997, cited in Youdell, 2010). For Butler these categories are ‘performatives’: ‘that discursive practice that enacts or produces that which it names.’ (Butler 1993, cited by Youdell, 2011). The named category of ‘gay’ produces or generates a culture of prejudice in the school around ‘being gay’, and can be blamed for doing so: since performatives can be seen as culpable in the process of subjectivation (Youdell, 2011).

In conclusion, it seems that it is not so much the young girl’s homosexuality and gender issues which generate prejudice and inequality. Rather it is the unequal power dynamic within the state and its educational institutions, fed by prejudicial family and class norms, which give rise to unfair treatment by the whole school ‘community’ towards children who are different.

References:

Atkinson, E., De Palma, R. (2010). The Nature of Institutional Heteronormativity in Primary Schools. Teaching and Teacher Education, 26 (8): 1669-1776

Bourdieu, P. (1974). ‘The School as a Conservative Force: Scholastic and Cultural Inequalities.’ In Eccleston, J., ed, In Contemporary Research in Sociology of Education, pp 32-46 Methuen, London.

Crompton, R. (2006). Class and family. Sociological Review, 54 (4): 658-677

Department for Children, Schools and Families (DCSF). (2007). Homophobic Bullying. Safe to Learn : Embedding Anti Bullying Work in Schools. HMSO.

Dumais, S. (2002). Cultural capital, gender and school success: The Role of Habitus. Sociology of Education 75(1) : 44-68

Moffat, A. 2014. CHIPS Challenging Homophobia In Primary Schools Available from: http://www.ellybarnes.com/wp-content/uploads/2014/11/CHIPS-Volume-5-Oct-2014.pdf [28 December 2014]

NASUWT. Tackling homophobic bullying. NASUWT, Birmingham.

Ofsted (2014). Exploring the school’s actions to prevent and tackle homophobic and transphobic bullying. Available from: www.ellybarnes.com/primary [28 December 2014]

PSHE Association (2014). How should I Teach and How? Available from : https://www.pshe-association.org.uk/content.aspx?CategoryID=1004

Rivers, I. (2000). Social exclusion, absenteeism and sexual minority youth. Support for Learning, 15(1) 13-18

Stonewall (2009). The Teachers’ Report : Homophobic bullying in Britain’s schools. Available from : www.stonewall.org.uk/documents/the_teachers_report_1.pdf [28 December 2014]

Youdell, D. (2011). School Trouble. Identity, Power and Politics in Education. Routledge, Oxon.

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经济学论文代写范文-企业家的影响

企业家的影响

Introduction

As economies continue to integrate due to globalisation and formally closed economies like India and China march toward total liberalisation, entrepreneurship is on the increase. A close analysis of developed and industrialised economies indicates a common denominator that stands out amongst all of them. This is the most important role played by entrepreneurship and entrepreneurs in such economies. This phenomenon has proved to us that if an economy is to develop fully, entrepreneurship should be allowed to flourish. Therefore it is the objective of this paper to critically analyse the impact of entrepreneurs in any given economy. In this paper the writer will identify and discuss the many benefits afforded to an economy through entrepreneurs and entrepreneurship and the disadvantages of the same and draw conclusions on the overall impact of the entrepreneurs.

Innovation

Individuals often resort to entrepreneurship for one of the following reasons; they find a market niche and have the solution to profit from such niche; they have been unable to find suitable employment or a suitable means of income and therefore have resorted to using their creativity to generate an income for themselves; or they have the technological know-how and the financial resources (or able to source all of the above) necessary to generate income by satisfying a need in the marketplace. Irrespective of which of the above led an individual to become an entrepreneur it is clear that innovation and creativity is the driving factor and therefore, it can be stated that the biggest impact of entrepreneurs to an economy is the innovative contribution that they make.

Job Creation

As stated in the previous section, one of the main reasons that individuals tend to become entrepreneurs is because they are unable to find suitable jobs. As a result, by being enterprising, creative and finding a market niche, not only are they able to generate an income for themselves but also to employ other individuals in their business operations. Therefore, one of the most positive impacts that entrepreneurs make on an economy is job creation and the reduction of unemployment levels. In developed countries we see that almost 40 – 50% of the workforce are employed in small and medium scale business enterprises that were started up by very enterprising individuals. Likewise in countries like India, we see that millions of women have been able to pull their families out of poverty through self-employment and entrepreneurship that has been made possible by different Non-Governmental Organisations and due to the availability of such resources through micro finance etc. Africa is another good example of small scale entrepreneurs helping to reduce poverty and helping many to avoid destitution. Therefore based on everything that has been stated above it is apparent that entrepreneurs can cause a great degree of impact on an economy through job creation and income generation.

Increased Competition

Another positive impact of entrepreneurship on an economy is the increasing level of competition as new entrepreneurs join the fray in existing domestic markets. While one may venture to say that this will only lead to market saturation, the upside of such a phenomenon is that it causes all the players in the market to re-evaluate their operational capabilities, increase value addition, lower costs and become more efficient. Thus it can be stated that competition reduces the likelihood of monopolies and oligopolies in the marketplace and is beneficial to the customer and the economy as a whole.

Increased Productivity

One of the advantages of increased competition in an economy is that individuals and firms continue to source methods that can better improve their operations, use resources more efficiently and most importantly reduce costs while adding value. All this often results in an increase in productivity in an economy and an increase in the gross domestic product (GDP), which is indeed a benefit for the economy. While opponents tend to state that when productivity increases the unemployment can often increase, thus reducing the positive impacts, it is the opinion of the writer that increased productivity leading to increased unemployment will then cause more individuals to be creative, find niche markets, become entrepreneurs and begin generating more employment opportunities, thus re-inventing the wheel and driving the economy forward.

New Markets

As stated in the previous section increased competition in the marketplace can cause saturation and as a result many entrepreneurs maybe driven to seek new markets for their products and services or adapt market penetration tactics. Either way such a phenomena of increased competition, which ultimately causes individuals to look for new markets, can be considered as a positive impact on the economy. Therefore, entrepreneurs can be considered to play a very important role in the economy. As integration of economies continues due to globalisation, entrepreneurs often tend to look for markets that are outside of their domestic sphere thus generating foreign revenue and increasing the prosperity of the economy as a whole. While this may be a very simplistic explanation of the impact that entrepreneurs make on an economy, it is also safe to say that the employment generation, increased competition, market expansion, market penetration and sourcing new markets all result in income generation that ultimately help an economy to become more prosperous, drawing millions out of poverty and generating funds for social welfare activities that ultimately uplift the living standards of its citizenry.

Negative Impacts of Entrepreneurs

The single largest negative impact of entrepreneurs on an economy is the plundering of resources, which can have a disastrous effect on the environment. While such negative impacts are mitigated to some extent in developed economies due to the enforcement of environmental protection standards and regulations, this is not the case in developing economies. Further entrepreneurship requires a certain degree of business knowledge and know how, without which entrepreneurial ventures can often fail, which can also cause many financial hardship that in extreme cases can even lead to destitution.

Social Entrepreneurship

Today we see the realm of social entrepreneurship growing exponentially which is a very positive sign and has helped to draw millions out of poverty, decrease unemployment, decrease the number of people dependent on social welfare and all in all uplift the living standards and quality of life of millions. Further social entrepreneurship initiatives are also often seen as ‘green initiatives’ that take into consideration the impact on the natural environment and therefore strives to keep this at a minimum. This increases awareness about such issues, avoids the plundering of natural resources and conserving the environment wherever possible. Therefore, it can be stated that the negative impacts of entrepreneurs on an economy can be mitigated to some extent through social entrepreneurship.

Conclusion

Based on everything that has been discussed above it is apparent that the positive impacts of entrepreneurs on an economy, far outweigh the negative impacts. Job creation, reduction in unemployment levels, increased competition, opening new markets, increasing productivity, foreign income generation and poverty alleviation are some of the positive impacts that entrepreneurs have on an economy. However, this is not to say that there are no negative impacts such as the wastage and plundering of resources, yet taken as a whole it is apparent that the entrepreneurs positively impact an economy.

Bibliography

  • Assudani, R. H. (2009). ‘Ethnic Entrepreneurship: The Distinct Role of Ties’. Journal of Small Business and Entrepreneurship, 22(2), pp. 197 – 206.
  • Boissin, J., Branchet, B., Emin, S., & Herbert, J. I. (2009). ‘Students and Entrepreneurship: A Comparative Study of France and the United States’. Journal of Small Business and Entrepreneurship, 22(2), pp. 101 – 105.
  • Butler, J. S. & Kozmetsky, G. (Eds.). (2004). Immigrant and Minority Entrepreneurship: The Continuous Rebirth of American Communities. Westport, CT: Praeger.
  • Dheeriya, P. L. (2009). ‘A Conceptual Framework for Describing Online Entrepreneurship’. Journal of Small Business and Entrepreneurship, 22(3), pp. 275 – 281.
  • Frith, K., & Mcelwee, G. (2009). ‘Value-Adding and Value-Extracting Entrepreneurship at the Margins’. Journal of Small Business and Entrepreneurship, 22(1), pp. 39 – 41.
  • Harman, J. (2008, February). ‘Successful Social Entrepreneurship: the Case of the Eaglehawk Recycle Shop’. Journal of Services Research pp. 201 – 203.
  • Harper, D. A. (2003). Foundations of Entrepreneurship and Economic Development. New York: Routledge.
  • Hart, D. M. (Ed.). (2003). The Emergence of Entrepreneurship Policy: Governance, Start-Up, and Growth in the U.S. Knowledge Economy. Cambridge, England: Cambridge University Press.
  • Light, P. C. (2009, Summer). ‘Social Entrepreneurship Revisited’. Stanford Social Innovation Review, 7, pp. 21 – 23.
  • Menkhoff, T. & Gerke, S. (Eds.). (2002). Chinese Entrepreneurship and Asian Business Networks. London: RoutledgeCurzon.
  • Nicholls, A. (Ed.). (2006). Social Entrepreneurship: New Models of Sustainable Social Change. New York: Oxford University Press.
  • Parnell, J. A., & Lester, D. L. (2007). ‘Reevaluating the Entrepreneurship-management Conundrum: Challenges and Solutions’. Journal of Applied Management and Entrepreneurship, 12(4), pp. 74 – 77.
  • Wasilczuk, J., & Zieba, K. (2008). ‘Female Entrepreneurship in Transitional Economies: The Case of Poland’. Journal of Small Business and Entrepreneurship, 21(2), pp. 153 – 155.
  • Welsch, H. P. (Ed.). (2003). Entrepreneurship: The Way Ahead. New York: Routledge.
  • Williams, C. C. (2009). ‘Beyond Legitimate Entrepreneurship: The Prevalence of Off-the-Books Entrepreneurs in Ukraine’. Journal of Small Business and Entrepreneurship, 22(1), pp. 55 – 61.
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金融论文代写范文-财务利率分析

financial ratio

Financial statements are useful as they can be used to predict future indicators for a firm using the financial ratio analysis. From an investor’s perspective financial statement analysis aims at predicting the future profitability and viability of a company, while from the management’s point of view the ratio analysis is important as it helps anticipate the future conditions in which the firm should expect to operate and facilitates strategic decision making (Brigham and Houston 2007, p. 77).

Profitability analysis

Harry’s Hamsters Limited (HHL) experienced growth in its profitability from 2007 to 2008; however, the net income reduced significantly during 2009. The return on equity (ROE) was 4.24 percent in 2007, increased to 14.68 percent in 2008 and decreased back to 5.10 percent in 2010. Similarly, the return on assets (ROA) also initially increased and later declined in 2009; the decline was sharper compared to the decline in ROE as the ROA in 2009 of 1.73 percent is lower than 2.08 percent in 2007. The ROE comprises of two main components: the return on net operating assets (RNOA) and the return on debt (ROD). RNOA for HHL has also deteriorated during 2008 decreasing from 16.61 percent in 2008 to 5.08 percent in 2009. The RNOA is used to weigh the overall performance of the HHL management. The ROD component of the ROE has also deteriorated from 13.68 percent in 2008 to negative 3.32 percent in 2009 (Kemsley 2009, pp. 12-16).
The ROCE was the highest in 2008 estimated 11.39 percent. It implies that the capital employed by HHL yielded high returns before the expansion period and that the company was significantly profitable. A considerable decline in 2009 to 4.82 percent can be unfavourable for the investors; however, as the company has not sold its shares to the public a reduction in this ratio for a temporary period is not a major concern for the current owners. 
The operating profit margins for HHL initially increased from 10 percent in 2007 to 17.45 percent in 2008; however, the company reported lowered margins of 8.53 percent in 2009. The decline in the operating profit margins of HHL is largely attributed to the increase in costs associated with the expansion of the business. The operating margins are expected to recover over the next year assuming that the new operations will become profitable as sales increase. The cost of goods sold have increased in absolute terms but the overall gross profit margins for the company have improved from 35 percent in 2007 to 42.01 percent in 2009. This implies that the company is effectively managing its relations with suppliers and has kept a control over the costs attached to buying the hamsters for breeding; but the operating costs have increased due to the low sales activity in the new operations.

Liquidity analysis

The current ratio of HHL remains above the minimum threshold of one and is currently 1.22; historically, the ratio has remained between 2.73 and 3.25 times. However, the quick ratio for the company reveals serious concerns as it has decreased from 1.67 in 2008 to 0.22 in 2009. The low quick ratio implies that a considerable portion of the current assets of the company are tied up as part of its inventory (Bragg 2007, pp. 14-16). This could also mean that HHL might be unable to sell the hamsters and sales might be suffering. The company must increase its working capital to meet its near term current liabilities and retain its solvency (Brigham and Houston 2007, pp. 42).

Efficiency analysis

The firm’s efficiency has not necessarily decreased during the last year; an analysis of the efficiency ratios suggests a trend that is different from what is seen through the profitability and liquidity ratios. The inventory turnover has slightly deteriorated from 3.00 in 2007 to 2.89 in 2009; similarly impacting the day’s inventory on hand from 121.67 to 126.35 during the same period. The long inventory holding period suggests that the company needs to improve its liquidity position to maintain its efficiency and aim to reduce its inventory turnover significantly (Brigham and Ehrhardt 2008, pp. 57-62). The days of accounts receivables have reduced from 45.63 in 2007 to 40.05 in 2009 and at the same time the days of accounts payables have reduced even more drastically from 40.56 to 28.08. The operating asset turnover for HHL has deteriorated considerably from 0.87 in 2007 to 0.60 in 2009, owing to a long inventory holding period and a quick payment of the accounts payables.

Capital structure analysis

The capital structure has significantly changed over the past two years as HHL has increased its financial leverage and is using a considerable debt to finance its expansion activities. The debt ratio of the firm has increase from 0.47 in 2007 to 0.60 in 2009; imply that HHL is now funding 60 percent of its assets through debt (Berry 2006, pp. 68-71). The interest coverage ratio of the company had improved considerably in 2008 and was 4.29, but it has deteriorated to 1.89 raising additional concerns for the banks. The ROD for the company has reduced considerably but remains positive implying that the current level of financial leverage is generating additional returns for the company. Operating cash flows (OCFs) for the company remain negative being typical of young firms experiencing a high growth rate, but the ability of HHL to raise additional financing is limited; therefore negative OCFs raise serious concerns for the bank management.

Report to credit committee

Analysis for reasons of results

HHL avails a long-term debt facility of £ 0.45 million and has also utilised an overdraft of about £ 35,000 from its current facility. The company performed exceptionally well during 2008, which led to an increase in its debt facility from £ 0.275 million to £ 0.45 million recently. The recent financial results revealed a tightening credit position of the company during 2009, which led to concerns regarding the excess usage of the overdraft facility by the company. Recent communication with the company reveals that it is facing liquidity problems due to its ambitious expansion program; however, the problem can be solved depending on the ability of the management to realise the seriousness of the situation (Madura 2006, pp. 17-32). 
The company is running an overdraft without any immediate plans regarding its understanding to pay back the short-term loan. The overdraft is being utilised to fund the working capital needs of the company, which it did not anticipate during its expansion into southern England. The success or failure of the new operations is yet to be seen and the position will only be clear by next year. The current assets are largely financing the inventory requirements of the company, while the inventory cycles are long and not in a position to be liquidated on urgent need. The company needs to introduce additional capital in order to solve its working capital problems.
The working capital position of HHL can also improve by increasing the days of accounts payable ratio to higher levels or by reducing the inventory cycle if possible (Myers 1984, pp. 126-128). However, both options seem unlikely leading us to prescribe alternative solutions. The company has seen deterioration in the profitability ratios, which has reduced its ability to pay the interest commitments on the outstanding loan. However, the company still maintains an interest coverage ratio of 1.89 and should be able to regain its position once the new operations become profitable.
The efficiency ratios of the firm have remained relatively stable with a slight decrease in the inventory turnover, an improvement in the accounts receivables turnover and a significant drop in the operating assets turnover. The company maintains a high debt ratio and about 60 percent of its assets are funded using debt; however, this is typical of most firms under the initial expansion phase.
The company remains committed to making profits but has not considered rising outside capital by going public in the near future; the only way to maintain its current pace of growth will be either through an injection of personal equity or through the offering of company stock to the public (Ronen and Yaari 2007). The owners have invested most of their life savings into the business and the company cannot possibly raise any further internal financing.

Recommendations regarding bank arrangements

The credit committee is recommended to raise concerns regarding the current liquidity position of the company and to prepare a schedule for the repayment of the overdraft amount over the next six months. The company is expected to recover from the current situation during the next year, but it is important to remain cautious until the sales position appears to improve. Also developing a degree of pressure on the management should clearly communicate the banks position to the firm (Gibson 2009, pp. 212-216). The intention is to educate the company management about the gravity of this situation and ensuring that it is able to recover smoothly from the liquidity crunch, while at the same time minimising the bank’s exposure to the business risk HHL is facing.
The Managing Director of HHL is consistent in maintaining regular contact with the bank; therefore we need to educate him with the possible solutions for recovering from the credit crunch faced by the company. The recommended solutions include a consolidation of the business before considering any further expansion projects, a reduction in the days inventory on hand, increase in the days accounts payables, the retention of profits into the business allowing for no dividend payments over the next quarters, an injection of equity from any other sources available, an increase in collateral to support the bank’s claims and a phasing out of the bank overdraft over the next six months as revenues from the sales are realised (Harvard Business School 2006, pp. 3-12).

Recommendations to management about improving finances of the company

Mr. Michael,
Thanks for a quick response pertaining to the overdraft issue. We have analysed the situation faced by HHL based on the recent financial statements and the qualitative information that we received during our recent correspondence. It is understood that your company has recently gone a major expansion and the short-term impacts are apparent on the financial results in terms of lowered profitability as anticipated. The concern raised by the bank is not directly related to the profitability of your company and we remain concerned about the liquidity position of HHL in months to follow (Bissessur 2008, pp. 142-146).
The understanding between the bank and the company was that the expansion will be fully funded by the increase in the loan facility. This increase in loan was to support both the fixed investment in the expansion project as well as the working capital needs of HHL. However, as it is seen the actual expansion investment has exceeded the anticipated amounts and the company is facing a severe liquidity crunch that needs to be resolved.
The credit committee is concerned regarding the profitability of the expansion project and is not prepared to enhance the overdraft limit until the latest results for the company become available. HHL would have to independently solve this liquidity crunch by either an injection of equity to facilitate the increased working capital requirements or to raise additional external capital. The intention of the company to continue towards is expansion projects can be best facilitated through a public listing of the company to raise additional capital (Hill and Jones 2009, pp. 28-29).
The bank would require the company to pay the entire overdraft drawn in instalments over the next six months. This payment schedule has been drafted after a careful consideration of the credit history of your firm with the bank; in usual circumstances we would have required the repayment of the whole overdraft instantly. Moreover, it must be understood that this correction is in the best interest of your company as it serves to facilitate your understanding of the gravity of the situation faced by HHL.
A large proportion of the current assets held by HHL are tied up in the inventory and the company has no cash reserves available to pay for the maturing current liabilities including the bank’s interest payments. It is important to understand that the company would have filed for bankruptcy if the current overdraft was not available. Therefore, it is a very serious concern which should be resolved as soon as possible (Capon 1990, p. 1145).
The company can adopt some emergency measures to immediately improve its cash position, including a maximum delay in the payment to creditors that might be possible without significantly harming the supplier relations, a quicker recovery of accounts receivables without significantly harming the sales position and an immediate sale of ready inventory on a cash payment discount (David 2006; Ebert and Griffin 2005). Moreover, the company must not withdraw any retained earnings in the form of dividends until the liquidity position is resolved. 
Waiting for your response,
Nick Cameron

Bibliography

Berry, A., (2006). Accounting in a business context. Brighton: Cencage Learning. 
Bissessur, S., (2008). Earnings quality and earnings management: The role of accounting accruals. Rosenberg Publishers.
Bragg, S., (2007). Business Ratios and Formulas: A comprehensive Guide. New Jersey: John Wiley and Sons. 
Brigham, E., and Houston, J., (2007). Fundamentals of Financial Management. Mason: Thomson Publishing Limited.
Brigham, E., and Ehrhardt, M., (2008). Financial management: Theory and practice. Mason: Thomson Higher Education.
Capon, N et al., (1990). Determinants of financial performance: A Meta Analysis. Journal of Management and Sciences, Vol. 36 (10), pp. 1143-1159.
David, F., (2006). Strategic management: concepts and cases, 10th ed. Hong Kong: Pearson education.
Dominguez, K., (2006). Exchange rate exposure. Journal of International Economics, 68 (1), pp. 188-218.
Ebert, R., and Griffin, R., (2005). Business Essentials. Prentice Hall.
Finnerty, J., (2007). Project financing: Asset based financial engineering. New Jersey: John Wiley and Sons Publishing.
Kemsley, D., (2009). Financial Accounting Seminar: Practical Equity and Credit Analysis. New Orleans: Tulane University.
Kumar, K., and Dissel, V., (1996). Sustainable collaboration: Managing conflict and cooperation in systems. Journal of Information Management, 20 (3), pp. 279-300. 
Gibson, C., (2009). Financial Reporting and Analysis: Using Financial Accounting Information. Mason: Cencage Learning. 
Harvard Business School., (2006). Essentials of strategy. Boston: Harvard Business School Press.
Helfert, E., (2001). Financial Analysis: Tools and techniques, a guide to managers. New York: McGraw Hills.
Hill, C., and Jones, G., (2009). Strategic management theory: an integral approach. Mason: Cencage learning.
Madura, J., (2006). Introduction to business. Mason: Thomson publishing.
McDonald, B., and Morris, M., (1984). The statistical validity of the ratio method in financial analysis: An empirical examination. Journal of Business Finance and Accounting, 11 (1), pp. 89-104.
Myers, S., (1984). Finance theory and finance strategy. Interfaces, 14 (1), pp. 126-137.
Ronen, J., and Yaari, V., (2007). Earnings Management: Emerging insights, in theory, practice and research. New York: Springer Publishers.

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会计论文代写范文-管理会计系统

Management Accounting

Executive Summary

The company’s profits are falling and there is a build-up of inventory within the production process. This report considers three management systems which could rectify the situation. Considering theory of constraints, just in time and programme evaluation and review technique, the report recommends that more information regarding the cause of the problems is undertaken, and a suitable programme of revaluation of the business processes is undertaken.

Introduction

The role of management accounting in the organisation has become so much more that the reporting of the score to managers (Hansen, Mouritsen 2006). In the wake of the decline of Western Manufacturing and the relevance crisis of management accounting to modern business as outlined by Kaplan and Johnson in ‘Relevance Lost’, the traditional cost accounting approach has been largely replaced by alternative methodologies (Kee, Schmidt 2000). The role of the management accounting in the modern firm is not only to report the score, but to seek to influence the score by using techniques and theoretical approaches to improve the business processes. As such it is important for managers to understand the use and usefulness of a variety of alternatives to traditional accounting approaches, especially traditional cost accounting and look to introduce other techniques which may have practical advantages for the firm (Dugdale, Jones 1998). There is no one size fits all approach which will work in any case and the application of cost accounting can and will always provide key information about how the business is doing in terms of its goals. Indeed many of the newer techniques focus on particular applications within industry and each of them has something to offer the firm in terms of improving the business processes (Plenert 1993). This report considers three approaches in the context of practical application to a range of common problems, problems which may be responsible for the inventory build-up of the firm in question and its declining profits. The approaches are the Theory of Constraints (TOC) and the attendant logic of Throughput Accounting (TA), Just in Tim Inventory Management (JIT) and wider implications to ‘Lean’ manufacturing methodologies and the Program Evaluation and Review Technique framework (PERT). The report outlines the main features of these methodologies and the advantages and limitations of them with specific reference to their usefulness in a variety of practical situations. The report concludes that each of the methodologies has something to offer and that any management decision must be based on the goals and objectives of the company and its strategic direction.

Theory of Constraints and Throughput Accounting

Developed by E.M. Goldratt as a response to the criticisms of traditional cost accounting, the TOC states that the traditional variable costs of Cost Accounting do not apply, or rather, they apply with less rigour in a modern management situation (Bragg 2007). In the past Labour was seen as a totally variable cost, workers would work to the management’s discretion and short time and layoffs were dictated by the level of production need. Goldratt argued that this was no longer the case as changes to society and legislation had meant that the workforce was more of a fixed cost for the organisation (Wei, Liu et al. 2002). The TOC states that even though modern managers are still evaluated by labour use, such efficiencies can lead to decisions which harm the organisation rather than help optimise production. This criticism led Goldratt to develop the TOC as an alternative system, identifying ‘constraint’ as a decision relevant concept in the service or production process (Watson, Blackstone et al. 2007).

The central idea to TOC and TA is that each organisation has a specific goal (or a set of specific goals) which can be effected by decision making, better decision making leads to better completion of the goals (Linhares 2009). If one takes the normative assumption of a profit orientated organisation as the maximisation of the owner’s wealth, then the ‘goal unit’ will be the ‘throughput contribution’ (TC) which is similar to the ‘total contribution’ marginal costing (Hansen, Mouritsen 2006). The difference in TA is that ‘throughput contribution’ is defined in the TOC as Sales (S), less total variable cost (TVC) which is he cost of raw materials (not labour). This is placed in the context of two further conceptual mechanisms, Investment (I), which refers to money tied up in the system in terms of inventory and work in progress, as well as with machinery and buildings and the like, the second is Operating Expense (OE) which is the money spent by the system on generating goal units, but not the cost of raw materials, so items such as utilities and wages (Davies, Mabin et al. 2005).

This delineation of the costs of production and services allows the processes to be viewed in terms of a number of optimization questions. Typically firms need to ask themselves how throughput (TC) can be increased, how Investment (I) can be reduced and how Operating Expense (OE) can be reduced. These questions in turn will affect the Net Profit, Return on Investment, Productivity and Investment.

Therefore it can be argued that the maximisation of throughput contribution is key to the maximisation of all of the above key performance indicators. The firm can seek to maximise TC by optimising a number of aspects of the production processes. There are five common steps associated with this process;

  • Identify the system constraints
  • Exploit the system constraints
  • Subordinate everything else to the decisions made
  • Elevate the system’s constraints
  • Restart the process if a constraint has been broken

The following example illustrates the process.

Company A has two workers and produces two products (Workers, A,B, Products X & Y). Product Y Requires ten minutes of Worker A’s time, and product X requires fifteen minutes. Potential demand for X is 100 units, for Y is 50 units. If the total time available to worker A is 2000 minutes per week Worker A is not a constraint as the total time to manufacture both products is equal to the total available time (15 minutes x 100, 10 minutes x 50 = 2000 minutes). Worker B also works on the two products but takes 15 minutes on both products (15 minutes x 100, 15 minutes x 50 = 2250), assuming that Worker B has the same maximum time available (2000 minutes) there is a constraint around Worker B. Thus the constraint has been identified. 
Step two seeks to exploit the constraint. Concentrating on Worker B as this is where the constraint occur, the exploitation of the constraint means the company (according to its goal of maximising wealth) needs to make a decision based on how to allocate production. To do this the managers need to know what the Throughput Contribution is for each unit. Assume that TC for product X is £75 per unit and for product Y it is £120 per unit. The constraint here is time, measured in units of a minute, therefore the TC per unit of constraint is found by dividing the TC by the time taken with each worker, at the point of constraint this is as follows (X, 75/15 = £5, Y, 120/15 = £8.33), as there are only 2000 minutes available the TOC suggests that all 50 units of product Y should be produced with a total time taken of (50 x 15 = 750, TC = £8.33 x 750 = £6247.5) leaving 1250 minutes to produce product X (TC 1250 x £5 = £6250). Net profit will therefore be (6247.5 + 6250 = £12497.5). In this example this is how the TOC makes all other considerations subordinate to this decision.

TOC does have its problems, it makes many of the normative assumptions about the behaviour of costs that traditional cost accounting does, and largely ignores costs of changing the activities of many of the business processes to suit a particular set of circumstances (Rand 2000). Yet it is a powerful decision making tool and one which, if used properly can alter the success of a manufacturing process in terms of the goal of maximising the wealth of the company .

Just In Time (JIT)

JIT Inventory Management is one of a set of ‘Lean’ manufacturing methodologies which has grown out of the Japanese Approach to management accounting (Abdul-Nour, Lambert et al. 1998). In particular much of modern JIT management is based on the Kanban system of Inventory management which is a part of the Toyota Production System (TPS) which is famous the world over for its efficiency and speed to market with new products (Houghton, Portougal 1997). JIT as a part of a Lean system relies upon the pull of the market rather than the push of production targets and generally states that investment in inventory, both in terms of raw materials and work in progress, also finished goods, represents a waste to the company (White, Prybutok 2001). JIT requires the accurate organisation of the production process in terms of both processes and components of production and finds a minimum level of stock holding at every level of the process. The original Kanban system was based around a set of two cards which accompanied an individual component through the production process. At each point where a component was removed from stock to be used in a process of manufacturing one of the cards would be returned to the previous process to alert that process that another was required. This meant that without the aid of sophisticated computers the TPS managed to cut its value of stock in the factory to a fraction of what it had been, requiring less investment of working capital, lower overheads in terms of storage and warehousing, and less risk of over production of any components or of finished goods (Abdul-Nour, Lambert et al. 1998).

JIT is a system which has largely been adopted in many of the larger production facilities which have adopted ‘Lean’ technology. These range from most car manufacturers to manufacturers of high technology. But there is growing evidence that it may be very useful in terms of the smaller manufacturer, and even the service industry, especially as the cost of raw materials is rising in the face of increased demand for core materials (Abdul-Nour, Lambert et al. 1998, Khan, Sarker 2002).

JIT is difficult to implement and requires considerable investment in the production processes (Hansen, Mouritsen 2006, Houghton, Portougal 1997). It is impossible to implement JIT unless there has been a programme of business process redesign to allow such minimum stock levels to be held, and this can present a large investment cost in the firm which may or may not ultimately benefit from such an inventory management programme. JIT requires the firm to invest heavily in partnerships with suppliers as well and to evaluate the supply chain from almost every angle to prevent a total collapse of the production system (David, Eben-Chaime 2003). This is because there is little room for error in the process, if demand is poorly predicted and is higher than expected then the firm will run out of the raw materials of production and may lose custom (Kelle, Al-khateeb et al. 2003). If lower than predicted the firm will not have the capacity to store inventory (die to process redesign). Further if suppliers fail to deliver for any reason the process will come to an abrupt halt. JIT therefore requires a significant amount of managerial information from both the external market and the internal processes to get right and there have been many cases of difficult implementation, especially in smaller companies (Abdul-Nour, Lambert et al. 1998).

Notwithstanding this there is a lot of evidence that with more and sophisticated modelling techniques from increasingly advanced technology, JIT systems are getting easier to implement (White, Prybutok 2001, Yasin, Small et al. 1997). Therefore as long as the systems are set up correctly there are major advantages in reducing the waste of inventory throughout the process of manufacturing. Because of its requirements, and making everything subordinate to the level of inventory, it is not applicable for JIT systems to be used in conjunction with the Theory of Constraints, as managers are unable to subordinate all decisions within the production process to a ‘bottleneck’. Therefore some would argue that JIT systems are less flexible, or certainly allow less flexibility that TOC does (Yasin, Small et al. 1997).

Programme Evaluation and Review Technique (PERT)

Put simply a PERT map is a model of complex processes which occur to facilitate an outcome (Castro, Gómez et al. 2008). The PERT framework is very similar and often used in conjunction with a critical pathway diagram which shows the key processes involved in such an outcome (Mummolo 1997). PERT modelling makes a number of assumptions and has many conventions. In drafting a PERT chart the processes will be numbered in tens, to allow for further additions as the model grows. Further the model assumes that there is a linear relationship between the processes and therefore a number of key relationships (critical pathways) are determined (Cox 1995). These are often termed predecessor events and successor events. The PERT model deals with time in a number of ways giving an optimistic time and a pessimistic time for the completion of a process. It allows managers to view a project, task or process in a way which will help to maximise the efficiency of such a task in terms of a number of variables (Shipley, de Korvin et al. 1997).

Implementation of PERT requires a significant investment of time and expertise and so can have an impact on the costs of an activity, which must be weighed with the advantages or benefits such analysis brings to the process redesign (Azaron, Katagiri et al. 2006). Often PERT is a useful way to implement ‘Lean’ techniques of production as it allows the mapping of existing processes to look for ‘slack’ in the system. But its complexity can also be a disadvantage in terms of the time it takes to complete and the risk of errors in the model having unintended consequences to any new or redesigned process (Azaron, Katagiri et al. 2006).

PERT is most useful at outlining the dependencies of a process and the identification of the critical pathways which affect the outcomes of a process. Further the methodology allows for the identification of the benefits of early, late and slack starts or a process (Cox 1995). It is also a way of organising a large and complex amount of information I a way which is relatively easy to understand by non-specialist managers, and as such allows the input of many areas of speciality in the redesign process, some of which may not be heard in terms of purely operations or accounting systems such as JIT and TOC.

Yet PERT can have a number of significant disadvantages when used. First and foremost is the possibility of thousands of critical and interrelated aspect of a singly process (Mummolo 1997). The time taken to map out all of them can be considerable and even if they are all mapped out the subtle interrelationships are often difficult to place into such a restrictive framework. It is a given that in real life the process will not always work in the way in which it is modelled, and small changes across a few key aspects can vastly change the outcomes and behaviours of many of the assumptions behind PERT analysis. PERT is very useful in terms of initial investigation of a process or event, but it takes both art and science to appreciate how something will work in the real world situations of manufacturing or service industries. In this respect PERT should be seen only as an aid to understanding and not a ‘right’ answer (Castro, Gómez et al. 2008).

Conclusions

The three managerial tools which have been outlined in this report are all powerful providers of decision relevant information. Further all three allow the management to view not only the outcomes at the current time, but also to make significant changes to the processes of production or provision of services which can dramatically improve performance. The case given points to both poor profits and returns on investment and poor inventory management as problems for the company, as such it is important before any decisions are made about the implementation of new management practices, as to why these are occurring. If the drop in profits are due to a slackening of demand, a change to JIT and the attendant redesign of the business along ‘Lean’ philosophy may be significantly advantageous, as it will allow tight control over inventory and allow the company to respond to the needs of the market more effectively. By removing overproduction and inventory as wastes to the business, profits would be expected to recover, as long as the business is still a going concern (Hansen, Mouritsen 2006).

If, however, the company still has similar levels of demand for its products then the company will need to investigate where the problems in the existing processes are. TOC would be one way of looking at this problem, so too would JIT. It is felt if the levels of demand are broadly similar it may well be worth the management of the company undertaking some analysis of the business processes with a view to coming to a decision about the suitability of either TOC or JIT, but it must be appreciated that each of these approaches carry some significant costs and risk if the analysis is not well thought out. PERT analysis will map out the internal process and identify the various problems with slack and time, but it does not look in much detail at costs. Other methodologies the company may like to consider as a part of any process redesign are the Activity Based approaches to costing, management and budgeting, these fit well with JIT management, but not so well with TOC. TOC has significant limitations because it subordinates everything to the constraint, and as new constraints appear the process has to be restarted from scratch. This criticism also gives it the flexibility that the other systems mentioned herein do not possess. This report recommends that managers identify the reason for the falling profits, and look to find out why inventory is building up (are these a symptom of slack demand, or of inefficiencies within the business). Based on these findings a decision as to what further systems are needed can be made.

References

Abdul-Nour, G., Lambert, S. and Drolet, J., 1998. Adaptation of jit phylosophy and kanban technique to a small-sized manufacturing firm; a project management approach. Computers & Industrial Engineering, 35(3-4), pp. 419-422. 
Azaron, A., Katagiri, H., Sakawa, M., Kato, K. and Memarianai, A., 2006. A multi-objective resource allocation problem in PERT networks. European Journal of Operational Research, 172(3), pp. 838-854. 
Bragg, S.M., 2007. Throughput accounting: a guide to constraint management. Wiley. 
Castro, J., Gomez, D. and Tejada, J., 2008. A rule for slack allocation proportional to the duration in a PERT network. European Journal of Operational Research, 187(2), pp. 556-570. 
Cox, M., 1995. Simple normal approximation to the completion time distribution for a PERT network. International Journal of Project Management, 13(4), pp. 265-270. 
David, I. and Eben-Chaime, M., 2003. How far should JIT vendor–buyer relationships go? International Journal of Production Economics, 81-82, pp. 361-368. 
Davies, J., Mabin, V.J. and Balderstone, S.J., 2005. The theory of constraints: a methodology apart?—a comparison with selected OR/MS methodologies. Omega, 33(6), pp. 506-524. 
Dugdale, D. and Jones, T.C., 1998. Throughout Accounting: Transforming Practices?, The British Accounting Review, 30(3), pp. 203-220. 
Hansen, A. and Mouritsen, J., 2006. Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing. In: Christopher S. Chapman, Anthony G. Hopwood and Michael D.Sheilds, ed, Handbooks of Management Accounting Research. Elsevier, pp. 729-752. 
Houghton, E. and Portougal, V., 1997. Trade-offs in JIT production planning for multi-stage systems: balancing work-load variations and WIP inventories. International Transactions in Operational Research, 4(5-6), pp. 315-326. 
Kee, R. and Schmidt, C., 2000. A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions. International Journal of Production Economics, 63(1), pp. 1-17. 
Kelle, P., Al-Khateeb, F. and Anders Miller, P., 2003. Partnership and negotiation support by joint optimal ordering/setup policies for JIT. International Journal of Production Economics, 81-82, pp. 431-441. 
Khan, L.R. and Sarker, R.A., 2002. An optimal batch size for a JIT manufacturing system. Computers & Industrial Engineering, 42(2-4), pp. 127-136. 
Linhares, A., 2009. Theory of constraints and the combinatorial complexity of the product-mix decision. International Journal of Production Economics, 121(1), pp. 121-129. 
Mummolo, G., 1997. Measuring uncertainty and criticality in network planning by PERT-path technique. International Journal of Project Management, 15(6), pp. 377-387. 
Plenert, G., 1993. Optimizing theory of constraints when multiple constrained resources exist. European Journal of Operational Research, 70(1), pp. 126-133. 
Rand, G.K., 2000. Critical chain: the theory of constraints applied to project management. International Journal of Project Management, 18(3), pp. 173-177. 
Shipley, M.F., De Korvin, A. and Omer, K., 1997. Bifpet methodology versus PERT in project management: fuzzy probability instead of the beta distribution. Journal of Engineering and Technology Management, 14(1), pp. 49-65. 
Watson, K.J., Blackstone, J.H. and Gardiner, S.C., 2007. The evolution of a management philosophy: The theory of constraints. Journal of Operations Management, 25(2), pp. 387-402. 
Wei, C., Liu, P. and Tsai, Y., 2002. Resource-constrained project management using enhanced theory of constraint. International Journal of Project Management, 20(7), pp. 561-567. 
White, R.E. and Prybutok, V., 2001. The relationship between JIT practices and type of production system. Omega, 29(2), pp. 113-124. 
Yasin, M.M., Small, M. and WAFA, M.A., 1997. An empirical investigation of JIT effectiveness: an organizational perspective. Omega, 25(4), pp. 461-471.

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管理论文代写范文-文化差异与员工管理

Cultural Variations

For the United States, Japan and China, evaluate how approaches to managing people differ and how these differences can be explained by cultural context.

Introduction

In this international age of business where firms operate in many different parts of the globe, it is important to note that approaches to management may differ across cultures. In setting up a new office in, for example, China or Japan, potential managers should seek to adapt to the different cultural practices of the host country in order to better manage their workforce and achieve productivity.

In this essay, we shall, firstly, discuss methods of measuring key dimensions of culture, and then using said dimensions, look at the different management styles between three countries; China, Japan and the US, currently the three largest economies in terms of GDP, and seek to determine how each approach is shaped by the unique cultural contexts of each country.

Measuring Key Dimensions of Culture

In order to measure the potential effects of culture on the behaviour of said culture’s firms and managers, Geert Hofstede (2001), while working for IBM in the late 70s and early 80s, identified six key dimensions of culture that could be measured through use of survey data and indexed values, namely;

Time Orientation (Long Term vs Short Term); a measure of the extent to which each society values history, heritage and tradition – whether it prefers to uphold traditional values and is more resistant to new ideas and technology (Long Term Orientation) or whether it is more fluid, less focussed on the past and more open to change (Short Term Orientation);

Power Distance (High vs Low), which measures how well the society in question handles uneven distributions of power; whether it is generally accepted and understood as a fact of life (high power distance) or whether it is held to be deeply unfair, unnatural, and something to be railed against (low power distance);

Individualism vs Collectivism; a measure of the extent to which a sense of community and collective responsibility exists, and whether it is thought to be more important than individualist beliefs and desires. Individualist societies tend to value independence, privacy and personal fulfilment, while collectivist societies tend to value group interdependence and a repression of personal ambition when it is misaligned with communal values;

Uncertainty Avoidance (Weak vs Strong), which measures the extent to which each society is comfortable dealing with risk, uncertainty and ambiguity –societies with high degrees of uncertainty avoidance tend to be highly regulated and value careful planning and structure, while societies with low degrees of uncertainty avoidance tend to be more pragmatic, and accept change and risk as factors of life;

Masculinity vs Femininity; a measure of societal gender differentiation – in ‘masculine’ cultures, gender roles are highly differentiated and society as a whole places higher values on competition, ambition, and personal achievement whereas in ‘feminine’ societies gender roles are less starkly defined and more equal, and society tends to place higher values on relationship building, modesty and group harmony (Hofstede and Minkov, 2010).

The US

American society traditionally has a tendency to value individualism and personal freedoms – indeed, such ideals can be seen in the idea of ‘The American Dream’, which postulates that anyone can achieve great wealth and success through individual hard work and determination. With regard to the Hofstede (2001) dimensions of cultural influence;

Source: Gallant (2013)

The United States scores low on the measure of Power Distance, suggesting that American culture is generally intolerant of uneven distributions of power and prefers to see all men as equal (as is laid out in the American Declaration of Independence). It also scores low on Time Orientation, suggesting US society prefers to embrace change and adapt to new ideas rather than sticking to more traditional approaches. It scores quite highly on Masculinity vs Femininity, which is perhaps a reflection of the traditional American respect for competition and ambition. Unsurprisingly, it scores very highly in the measure of Individualism vs Collectivism, a reflection of the deeply held belief in individual freedoms and independence which has been a mainstay of American culture since the war of independence.

This strong sense of individualism is reflected in the American approach to management. Generally, American managers are expected to deal with employees as individuals, rather than as a collective – the ‘open door’ approach to management, where employees are free to approach and discuss issues, suggestions and ideas with upper management, is a uniquely American approach to management that has gained traction in other parts of the world (Laurent, 2006) as it allows employees to feel that their ideas and opinions are valued by those higher up the corporate ladder. American managers are often viewed as facilitators, helping employees to develop personal talents and understanding the individual strengths and weaknesses of those they oversee (Lewis, 2000). Indeed, many American employers use psychometric tests in their hiring process, to determine an applicant’s individual skill level and expected role within the team (Jenkins, 2001). Indeed, skill-based human resource management theories and practices have quickly gained traction in many American firms (Lawler, 1992), reflecting the US cultural practice of embracing new ideas and valuing individual contributions.

There is also a strong sense of competition prevalent in the American approach to management, with promotions tending to go to those who have been seen to ‘rise above the rest’, rather than merely to those who have had the longest tenure (Morris and Pinnington, 2012). The study by Morris and Pinnington (2012) shows that many US manufacturing firms (around a third of those studied, including several of the largest) have an “up-or-out” approach to employee promotion, whereby if an employee has not risen to the next level of the career ladder by a specified time, they are asked to leave the firm. A study by Gibbons and Waldman (1999) shows that workers in US firms who receive promotions early in their career tend to then be promoted quickly to the next level again, suggesting that individual achievement and ambition is both recognised and rewarded.

China

Chinese society is highly influenced by the teachings of Confucius, where all relationships are seen as inherently unequal; both elders and superiors are to be automatically given the utmost respect, and where the group is held to be far more important than the individual (Yum, 2009). This emphasis on group cohesion over individual freedoms was further influenced by the advent of Chinese communism in 1949, and the formation of the People’s Republic of China. While China has become decidedly less socialist economically over the past two decades, owing mainly to Deng Xiaoping’s economic reforms of 1978 and 1992, it still remains a communist country, and its socialist ideology is still highly prevalent in everyday life (Yum, 2009)

With regard to the Hofstede (2001) dimensions of cultural influence;

Source: Gallant (2013)

China scores highly on the measure of Power Distance, reflecting the fact that Chinese society inherently accepts uneven power distribution and inequality as a fact of life. Unsurprisingly, China scores very low on the measure of Individualism vs Collectivism, given both the Confucianist and the ruling Communist Party’s emphasis on obedience to the state and group cohesion. It scores relatively highly on the measure of Masculinity vs Femininity, suggesting that gender roles are fairly strictly defined, and that ambition and assertiveness are valued, although mainly when they are used for the benefit of the group/state. China scores very highly on Time Orientation, suggesting that Chinese culture is very traditional and conservative, placing great emphasis on traditional values and methods. They also score very low on Uncertainty Avoidance, suggesting that Chinese society generally does not tolerate uncertainty, and prefers rules and strict structures to be in place.

This can be seen in the fact that Chinese organisations tend to be highly structured and hierarchical, with each individual having a strict distinct role within the organisation (Lewis, 2000). Chinese managers tend to be very autocratic, and most decision-making is made from the top-down with little consultation (Gallant, 2013). Chinese decision making tends to be highly directive, task-oriented and low in cognitive complexity, with little room for interpretation (Martinson and Davison, 2005). Senior managers often have close ties to the Communist Party, and often important business decisions – especially those related to international trade – are scrutinised by party officials before being made (Osland, 1990).

Chinese society emphasises the need for social cohesion, and the avoidance of conflict. Lockett (1988) suggests that the Chinese approach to management is much more people and relationship-oriented, and less performance-driven than in the West. When it comes to promotion, managers tend to promote those who are seen to be trustworthy and reliable rather than those who have sought to ‘rise above the rest’ at the expense of others (which is seen to be harmful to group cohesion), and length of tenure is also a highly important factor in determining promotion prospects (Ding et al, 1997).

Japan

Japanese society in general emphasises politeness and modesty as key virtues to be upheld – in a country with one of the highest urban population densities in the world, such virtues are important in maintaining social cohesion (Clammer, 2011). Japan was essentially closed to the outside world, apart from occasional contact with Dutch traders, until 1854, when the US Navy forced it to open its borders to trade (Totman, 2005). Since then, it has established itself as the third largest economy in the world in terms of GDP, behind the US and China at first and second place, respectively.

With regard to the Hofstede dimensions of cultural influence;

Source: Gallant (2013)

Japan scores low on the measure of Individualism vs Collectivism, suggesting that Japanese society values group cohesion and social relationships over individual desires and accomplishments. Japan scores very highly on the measure of Masculinity vs Femininity, suggesting a high emphasis on fixed gender roles and on competition. It also scores very highly on Uncertainty Avoidance suggesting a high importance placed on the value of structure and rule formation, which can be interpreted as a holdover of its imperial past and its emphasis on a strict social hierarchy (Benedict, 1967). This is unsurprising given the high score for the measure of Time Orientation, which demonstrates Japanese culture is generally rather traditionalist and conservative.

Although Japan scores low on the measure of individualism, Japanese managers tend to invest a great deal in their employees’ skills and development – in many Japanese firms, new employees spend around six to twelve months in training in each division of the company, so they can understand the different aspects of the firm’s organisation (Gallant, 2013). This ties in to the Japanese emphasis on structure and collectivism – each employee knows their role, and understands the role others play in the firm’s activities. Japanese decision making tends to be very collaborative – the Japanese concept of ‘hourenshou’ captures this perfectly. It refers to the necessity of reporting on both your own work and that of others, in ensuring everyone involved in the process is kept informed on how each piece of work is progressing (Clammer, 2011). Often, decisions are made at the middle management level, after consulting with subordinates, and are then passed up the chain to upper-level management to implement. Top management is seen as more of a facilitator than as a strictly authoritarian body. This idea of group responsibility is also upheld in the Japanese concept of ‘genchi genbutsu’ which translates roughly as the need to get one’s hands dirty when one spots a problem, regardless of role or level. Thus, top-level management are often willing to pitch in on a project to help it succeed, even if said project is many levels below (Clammer, 2011).

The Japanese approach to promotion emphasises both seniority, maintenance of group cohesion, and modesty – the higher a manager rises, the more modest and unassuming he needs to appear (Suzuki, 1986). In Japan, it is generally expected for an employee to spend his working life at one company, slowly developing their individual skills and moving up the ranks, reflecting both the Japanese cultural preference for strong structure and organisation and avoidance of ambiguity, and in Japanese society’s preferred long-term approach to Time Orientation.

Conclusion

While links can be drawn between each country’s unique cultural dimensions and its approach to management, care should be taken when applying such knowledge. As with any sweeping generalisations, there are many exceptions to the rule. However, such generalisations can still be useful – as Lewis (2000) notes, “Determining national characteristics is treading a minefield of inaccurate assessment and surprising exception…there is, however, such a thing as a national norm” (Lewis, 2000, p3). So while not every Japanese manager will be modest, self-effacing and open to collaborative decision making; or every Chinese manager autocratic and avoiding of conflict; or every American manager highly competitive and performance-focused; such archetypes are generally successful in each area of cultural context, and the conscientiousness manager would do well to keep these national differences in mind while dealing with one of the aforementioned nations.

References

Benedict, R (1967), The Chrysanthemum and the Sword: Patterns of Japanese Culture, Houghton Mifflin Harcourt, Boston

Clammer, J (2011), Contemporary Urban Japan, John Wiley and Sons, Oxford

Ding, D, Fields, D and Akhtar, S (1997), ‘An empirical study of human resource management policies and practices in foreign-invested enterprises in China: the case of Shenzen Special Economic Zone’, The International Journal of Human Resource Management, Volume 8, Issue 5, pg 595-613

Gallant, M (2013), The Business of Culture: How Culture Affects Management Around the World [Online], Available; http://www.halogensoftware.com/blog/the-business-of-culture-how-culture-affects-management-around-the-world [Accessed 21st May 2014]

Gibbons, R and Waldman, M (1999), ‘A Theory of Wage and Promotion Dynamics Inside Firms’, The Quarterly Journal of Economics, Volume 144, Issue 4, pg 1321-1358

Hofstede, G (2001), Culture’s Consequences: Comparing Values, Behaviours, Institutions and Organisations across Nations, SAGE Publications, New York

Hofstede, G and Minkov, M (2010), Cultures and Organizations: Software of the Mind, McGraw-Hill, New York

Jenkins, A (2001), Companies’ Use of Psychometric Testing and the Changing Demand for Skills: A Review of the Literature, [Online], Available;http://eprints.lse.ac.uk/19541/1/Companies_use_of_psychometric_testing_and_the_changing_demand_for_skills_A_review_of_the_literature.pdf [Accessed 21st May 2014]

Laurent, A (2006), ‘The Cross-Cultural Puzzle of International Human Resource Management’, Human Resource Management, Volume 25, Issue 1, pg 91-102

Lawler, E (1992), ‘A Skill-Based Approach to Human Resource Management’, European Management Journal, Volume 10, Issue 4, pg 383-391

Lewis, R (2000), When Cultures Collide: Managing Successfully Across Cultures, Nicholas Brealey Publishing, London

Lockett, M (1988), ‘Culture and the Problems of Chinese Management’, Organisation Studies, Volume 914, pg 475 – 496

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Osland, G (1990), ‘Doing Business in China: A Framework for Cross-cultural Understanding’, Marketing Intelligence and Planning, Volume 8, Issue 4, pg 4-14

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Yum, J (2009), The impact of Confucianism on interpersonal relationships and communication patterns in east Asia, [Online], Available; http://www.tandfonline.com/doi/abs/10.1080/03637758809376178#.U4Aw33JdXHQ [Accessed 21stMay 2014]

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市场营销论文代写-什么是撇脂策略

哈根达斯撇脂策略

一、概念

撇脂定价是指在产品生命周期的早期阶段将价格定得更高，以实现利润最大化，并尽快收回投资。企业之所以采用这种营销策略，是因为一些买家认为这些高价产品往往具有很高的价值。

二、采用撇脂定价背景

1、具有传统的市场影响力。

2、市场上有一批消费者，他们有很强的购买力，对价格不敏感。

三、案例

1. 哈根达斯是一个全球冰淇淋品牌，1921年由鲁姆-马特斯在纽约创立。哈根达斯采用纯天然材料，不含任何色素防腐剂等。纽约杂志曾将哈根达斯誉为“冰淇淋劳斯莱斯”，到目前为止，世界各地的人们都知道，哈根达斯已经成为高端冰淇淋的象征。哈根达斯采用撇脂定价，由于哈根达斯的总运营成本，他不得不不断宣传其原材料来源的全球化，以及他的专卖店的浪漫布局，给人们以爱的感觉，以使消费者表现出对产品的高质量和高追求。此外，哈根达斯没有竞争对手推出相同的产品，企业的产品具有明显的差异化优势。

2、在中国，香奈儿的“分时保养系列”，早安赋活露、晚安修护霜和周末换肤产品的售价分别为800元、800元和1000元。美国网站的价格分别为85美元、85美元和115美元。按照当时的汇率，兑换为人民币，分别为520元、520元和703.87元。也就是说，这个系列产品在中国的价格比美国高百分之四十二。在当地一家化妆品店，一款法国雅漾舒护活泉水的售价不到6欧元，而在中国，这一价格为180元，比法国高出260%以上。根据调查，雅诗兰黛香水的征收税率为10%，增值税为17%，消费税为30%。品牌将关税归咎于消费者在品牌实施过程中的价差，这似乎不可靠。据调查，中国化妆品进口关税在变化和调整过程中普遍呈现下降趋势，而进口化妆品价格却一直在上涨。这些高端化妆品在中国使用撇脂定价，在竞争对手开发类似产品之前，所有这些都试图尽早收回成本。利用不熟悉的市场，通过人为高估价格获得高额利润。

3、在我们熟悉的电子产品的品牌销售中，苹果的产品受到世界各地消费者的喜爱。每一代新推出的产品，价格都会特别高，高达几万，但还是有人一大早去苹果店排队买。通过高价格销售来收回成本，然后降低价格。它不仅为苹果创造了大量的销售利润，而且带来了巨大的销售收入。世界各地消费者的青睐将苹果推向了全球电子行业的最高水平。让其他竞争对手无可企及。苹果最成功的销售是iPod，在美国第一台iPod零售价为399美元，虽然价格很高，但这对大多数中国人来说都不算什么，为了获得更多的销售额，苹果推出了一款更大的iPod，售价499美元，其销量反而只增不减。这一战略的先决条件之一是，市场上有一群消费者，他们有很强的购买力，对价格不太敏感。使用这些营销策略是将自己包装成高端产品，这样一些人愿意以高价销售，但消费者必须为此付出代价。其定价目的之一是压制竞争对手，在最短的市场周期内再次推出新产品，主动降低原有产品的价格，使他们能够获得良好的市场主动权优势；其次，利用消费者的好奇心，高价格往往可以满足公众的好奇心，满足他们对时尚和个性需求的追求，再加上苹果自身的高端氛围，同时也迎合消费者对新的、不同的、寻求品味的心理，在一定程度上激发了消费者的购买欲望，使苹果的销量每年都能达到一个新的高峰。

4、华为、OPPO、VIVO、华硕推出了撇指定价策略，在他们看来，高端手机和电脑进入市场的新产品，从盈利的角度来看，高端商用手机和具有高科技含量的电脑，投入了更多的人力和财力资源，如果定价过低，就会影响成本的回收。从消费者的心理出发，高端手机和电脑的消费者都是高端消费者，他们对价格的敏感性较低，认为高价格可以反映产品的高质量和高功能，如果手机价格稍微低一点，就会在消费者心中大幅下跌。

5、索尼公司最近几年在推出新产品时都步履蹒跚，在苹果的ipod mini热卖潮流中推出了针对此产品的A1000，可是苹果相继推出的是ipod nano并发布ipod mini停产的消息，苹果保持了产品的差别化优势，而索尼却总是在产品上落后一大步。此外，苹果推出产品马上就可以在市场上买到，而索尼还只是预告，新产品上市还需要等两个月，这两者的速度差距远不可比，使得苹果在很长时间内还是能享受到撇指定价的厚利，而索尼的产品虽然定价同样高，但是索尼的销售量实在太小而只能“撇”到非常小的“脂”。所以索尼公司采用的撇指定价并没有获得成功。索尼失败的一个原因就是品牌的品质和上市速度。所以并不是所有的产品都适合这种定价策略的。

近年来，索尼在推出新产品方面步履蹒跚，在苹果ipod的迷你热销趋势中，推出了1000台，但苹果已经推出了ipod Nano，并发布了ipod迷你停售消息。这保持了该产品的差异化优势，而索尼一直落后一步。此外，苹果的新品上市时，索尼只是预告，新产品需要等待两个月，使得苹果很长时间享受价格溢价，索尼的产品定价过高，但索尼的销量太小，只能“撇”到极小的“油脂”。因此，索尼的定价策略并不成功。索尼失败的原因之一是品牌的质量和市场的速度。因此，并不是所有的产品都适合这种定价策略。

四、总结

由于消费者的收入不同，消费心理不同，对产品的需求也不同，特别是对新产品的需求不同，有求新心理的消费者总是愿意先尝试新产品，而其他消费者则更愿意等待、看一看，充分利用消费者的一些特点。它最大的优势在于，高价格、小批量的渐进促销策略可以使企业随时了解市场，反映市场的变化，从而做出适当的决策，避免生产大量产品的积累和浪费所造成的风险。最大的缺点是他没有指出价格有多高，而是要想出一个合适的方法，他必须使用某种定价方法。一般来说，定价策略可以为我们提供一种思路，价格先高后低，恰当的使用会给企业带来丰厚的效益，最重要的是吸引更多的消费者。

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会计论文代写-会计专业毕业论文怎么写？

会计论文代写

学习会计专业的小伙伴，都会面临毕业论文这一道槛。虽然，平时在上课期间，也完成了大大小小很多论文，但是在毕业论文的写作，和平时的小文章，还是存在很大区别。

(A)选题要求

1.正确。具有一定的现实意义和理论意义。

2.足够的材料。有足够的资料证明。

3.选题范围适中。它不应该太大或太小。主张“大惊小怪”，深入讨论某个关键问题，讲清楚。

(B)选择方向

一，会计方面：广泛的学科，包括管理会计和成本会计。

例如：会计信息质量管理；会计(与具体标准有关)；会计信息市场；资本市场；会计信息失真和治理；会计准则：一般准则与具体标准之间的关系；具体标准的适用问题。成本会计：与此会计有关。管理会计：成本决策、投资决策等，选择一个来写。

注：如果你想写一个大问题(旧话题)，很难答辩，但是前人研究充分，容易通过。比如关于会计信息的失真和处理。一些新话题，前人研究不足，难通过，如环境会计、绿色会计、人力资源会计等。

论文的写作太枯燥，会导致失败。

二，财务方面：在财务管理(管理会计)方面，它将更多地应用于相关的数学模型中，引用大量的数字信息。如财务管理环境、制度、公司结构、资本结构等。

三、审计方面：审计材料丰富，案例很多。

例如。审计状况，注册会计师的社会责任，注册会计师民事责任，注册会计师验资，注册会计师人力预测，注册会计师风险预防问题，入世后的会计市场，审计市场，一些企业需要国际注册会计师干预。

四、电算化

会计电算化：计算机化的会计效应，计算机化的内部控制功能，

2.财务方面：使用计算机制定决策和建立模型。

3.使用计算机审核。

（C）如何写

首先，选择您感兴趣的主题，让导师指导你。

其次，选择步骤如下：

1.查看大量信息并查找感兴趣的问题。查找报纸，书籍，杂志，摘录和索引。最后，总结一下感兴趣的内容。

另：a：如果你同意书中的观点，你可以根据作者的想法写作。

b：如果你不同意，你也可以提出自己的观点。当然，导师会更喜欢第二种情况，尽量形成自己的观点并提出自己的观点。

2.选择主题时必须有理论上的支持。

第三，书面注意事项：

1、论文应突出观点，切入要点。一定要写出提纲，排除与论文无关的内容，所以要突出论点，围绕着中心。

2.论点足以围绕论点：

引用数据需要指明来源，使用他人的信息来澄清他们的论点，不要脱离上下文。当你有多个论点时，要注意选择最有说服力的论点。

逻辑推理是正确的：应该有原因和后果，贯穿于开始和结束。可以采用演绎法和归纳法。注意数据的相关性。在文章中添加太多信息会影响文章的逻辑一致性。影响文章的表现力。

（d)总结

首先必须提交大纲，大纲应体现逻辑。在概要的基础上，澄清了一些需要强调的问题。然后去寻找信息，不断丰富相关资料，找到最有说服力的信息，并注意选择。最后，文章应该再读几遍，做必要的调整。如果你有任何问题，你必须向你的导师询问，并与他们沟通你的想法。