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桑德蘭大學會計與金融管理論文例文-Ratio Analysis



寫作要求是一個具體的情景(這也是國外大學經常會遇到的情況,通常會把同學們放到一定情境中來解決實際問題,培養學生的實際解決問題的能力)。這里同學們假設是一名financial manager at Lynam PLC, a garden tool manufacturer. 董事會查閱了公司近兩年的財務報表,并集中關注于公司的盈利能力和償債能力(profitability and liquidity)。公司近兩年的財務報表如下:


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

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

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


Part A; Lynam Plc Financial Analysis

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

1.1 Lynam Plc’s Profitability Evaluation

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

Table 1; Lynam Plc’s Profitability Ratios

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

1.2 Lynam Plc’s Liquidity Evaluation

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

Table 2; Lynam’s Liquidity Ratios

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

1.3 The Evaluation of Lynam Plc’s gearing

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

Table 3; Lynam Plc’s Gearing Ratios

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

1.4 Asset Utilization

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

Table 4; Lynam Plc’s Asset Utilization

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

1.5 Working Capital Cycle

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

Table 5; Lynam Plc’s Working Capital Cycle

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

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


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(1) 仔細閱讀導師給出的論文相關要求

(2) 抓住論文的中心思想

(3) 分析導師的意愿、愛好

(4) 資料查閱

(5) 把握靈感,分段、部分來寫

<标题>(6) 文章整合、排版、收尾

(7) 復查、比對










<标题>在資料的查閱方面,也有需要注意的部分和相關技巧。隨著網絡的迅速發展,一些大型的網站給我們的資料查閱提供了相當方便的途徑,于是乎從網上的復制黏貼,抄襲成了許多留學生寫論文的主要手段,導師對這點也是相當忌諱的,從而可能會導致整篇文章的不合格。面對這種情況,我們可以采取以退為進的戰略方針,即在這些網站中查閱相關資料后理解并消化有關內容,然后以自己的語言來表達上述內容,并在論文結尾的“reference”部分對這些內容進行來源標注,技巧性的把這些內容的來源“轉移”到一些相關雜志上,讓導師認為我們并不是從網絡上抄襲下來的,而是從書籍中引用的。此外,很多第一年去國外的同學難免不太會引用文獻,如果引用不恰當很可能就會有抄襲的嫌疑。而國外大學對待論文抄襲的態度非常謹慎嚴格,除了口頭警告,還要簽署保證文件,當然檢測抄襲的軟件也比較專業。最好的方法就是paraphrase,也就是說你讀完一篇文章之后,你用你自己的 話轉述這篇文章的大意,用簡潔的話講清楚原作者的意思就可以了,并且寫清楚來源出處。





這部分的論述是要銜接第五點來的。在論文上交期限前,投入全力寫作的過程中,之前對于靈感的捕捉和把握使得整篇論文已經存在多多少少的片段,并且這些片段都是基于論文的相關要求、中心思想、寫作方向以及靈感應運而生的。要知道,在短時間內要寫出高質量的英文論文相對于母語是中文的留學生們是具有很大挑戰性和難度的,況且靈感不是逼的出來的,所以前期對靈感的把握能使得后期寫作時我們能發現之前所寫的一些部分和段落擁有很高的質量,那么接下來的工作相對于要全盤重頭開始要簡單很多。在這一階段要做的便是整理這些零碎的部分和片段,構建整體的框架。對于論文來說,整體的框架很重要。學術論文是一種非常講究邏輯思維的文體,要求語句之間、段落之間、章節之間有明確且合理的邏輯關系,而且整篇文章也要有一個很明顯的邏輯線路,才能有效的表達我們想要表達的學術思想。大家可以通過繪制思維導圖來梳理自己的論點和想法;將文章分為開頭,主體段落和結尾三個部分,每個段落中引用的示例都有自己的分析并且能夠支持你的論點。 然后將這些零碎的部分和片段整合到框架中去,并予以修改和補充,賦予整篇論文完整性、順序性和邏輯性。在這個過程中,同學們一定要注意critical analysis,也就是要批判地分析所用理論或框架,一般能 很好地critical分析理論的論文一般都會拿高分。那到底怎么才算critical analysis呢?同學們需要注意下列一些點,就能很好地做到了批判分析:

<标题>1. 你所用的理論是什么,說得具體一點,如果是一些術語或者專業名詞啥的,那你要給出定 義。

2. 怎么得出的結論,這個時候你要看比如實驗方法,調查對象,實驗結果等。看看這些調查方法和結果是不是可靠,有的實驗報告雖然出版了,但是結果你一分析發現現實生活中根本沒有人會這樣做,完全就是在實驗環境下得出的結果,沒什么意義,這個時候也要勇于批判!

3. 理論的適用條件是什么,也就是說什么情況下你用這個理論?有沒有什么限制條件?這個理論的優缺點是什么?

<标题>4. 如果你列出來了多個理論,你要分析這些理論有什么共同點,不同點是什么,相互有什么關聯?

5. 帶給你的啟示是什么,你為什么要用到這理論,是不是能佐證你的論點?



<标题>當一篇論文完工后,應當對其進行通篇閱讀,檢查整篇論文是否有重大的邏輯性錯誤,或者語言錯誤。如果有邏輯性的錯誤,同學們應該及時加以修正。如果語言單詞運用不合適,應該及時調整。要知道,要想讓老師喜歡自己的論文,首先要讓我自己的論文看起來很漂亮。寫得多深刻暫且不提,如果寫得不漂亮,到處都是中小學生都在用的詞,怎么能贏得老師的青睞呢?從某種意義上說,語言表達直接決定了文章的質量。為了讓咱們的論文寫得漂亮,可以用同義詞替換。除此之外還有一種就是邏輯連接詞,比如表達因果、并列、從屬關系的詞或表達方式。這些詞因為會經常用,所以最好還是要記住,要不總是查就比較費時了。比如,因果關系。Because這種詞就太基礎了,可以試試caused by、result in、due to等。總之要讓你的語言看起來formal而且有水平。此外,如果可以的話,同學們和熟識的同學組成互助小組,將自己的論文和同學的論文進行比對也是一種很有效的方法,能發現他人的優點和自己的不足,為本篇論文的寫作以及為自己今后的論文寫作累積經驗,提供有效的可利用資源。

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之前君道論文的小編為大家解釋了如何設計調查問卷(questionnaire),今天小編再和大家說一下同學們在寫文章時會經常用到的另外一種方法-訪談法(in-depth interview)。訪談是一種使用方便、行之有效的溝通方法和技能。它便于同學們面對面地向受訪者傳遞信息,及時地回收受訪者各式各杯的信息反饋,并通過觀察實時調整訪談進度,使訪談過程在更為和諧的氛圍內順利進行。假如同學們準備要去開展一次采訪活動,那么可以馬上就去了嗎?答案肯定時不行。采訪的前期準備工作很重要,要明確采訪目的,準備采訪資料,設計采訪問題,預約采訪,準備采訪物品。而設計采訪問題則是最關鍵的環節。問題設計好了,采訪就成功了一半。這里君道論文小編就和同學們探討如何設計采訪問題。

當然在設計訪談問題之前,我們首先要弄清楚訪談的目的,因為訪談問題也是為了實現前面的目的服務的(深度訪談是什么、為什么、深度訪談怎么做(上)–深度訪談目錄與大致內容)。仔細看看深度訪談的目的,我們可以發現為了實現該目的,其前提是從深度訪談中獲取足夠多、真實的信息。可以說這是深度訪談的直接目的,而那些目的都是在此基礎之上的衍生。所以,我們設計訪談問題的目的,就變成了這個:獲取足夠多、真實的信息。但這顯然無法很好地指導我們設計訪談問題,所以,我們還要知道前人總結的一些深度訪談的其他特征,這些特征都可以更好地實現以上目的。深度訪談(in-depth interview)可以參考訪談的以下特征:

<标题>1.Light structure and preparation–即需要做一些準備,而且結構上不能太過限制,同學們需要做到以下兩點:




訪談提綱一般只為訪談備用,所以,就模擬問題的回答,只能以提綱摯領的方式,簡明扼要地以條目式標明要點,以各要點的連綴構成提綱,以各要點統領訪談的主要范圍,這是訪談提綱的主要特點。這樣才能在訪談會上應答自如,游刃有余。訪談提綱不可能寫成臨場的具體訪談,訪談人也不可能預測到場上的具體情況和受訪人會出現的具體問題,因此,只應以條目式標出答題要點,以求盡可能廣泛地涵蓋并統領公眾的提問范圍及其應答。以不變應萬變,以一個提綱來備現場的干變萬化之用,這就要求主動訪談者注重臨場發揮,充分調動自己的應對潛能,在訪談提綱的基礎上隨機應變,敏悟靈活,不拘一法. 而臨場應變和發揮的基礎,正在于前面我們提到的平時的深入調查研究和事先預測的功夫。

<标题>2.Open ended questions–即使用開放式問題,因為我們要盡量多地獲取信息。Open ended questions have no prepared response choices which enables and empower the interviewee to shift the direction of the interview and to bring in unanticipated information. 當然除了開放式的問題,也還有封閉式問題:closed ended questions require only that the interviewer read the question and marks the appropriate answer, “open ended questions can require the interview to transcribe a lengthy statement”. 對于訪談,大部分都是采用開放式問題,所以這里小編就主要討論開放式問題的一些相關特征。關于開放式問題: 同學們在設計時,可以多詢問一件事的過程、印象、感覺等(可能能用5W2H),5W2H即:

(1) WHY——為什么?為什么要這么做?理由何在?原因是什么?

(2) WHAT——是什么?目的是什么?做什么工作?

<标题>(3) WHERE——何處?在哪里做?從哪里入手?

(4) WHEN——何時?什么時間完成?什么時機最適宜?

<标题>(5) WHO——誰?由誰來承擔?誰來完成?誰負責?

(6) HOW——怎么做?如何提高效率?如何實施?方法怎樣?

(7) HOW MUCH——多少?做到什么程度?數量如何?質量水平如何?費用產出如何?


<标题>在此過程中,同學們要注意不要用是非題、引導性太強的問題。當然,這并非絕對,問一兩個影響不大,如果有必要的話就可以問。是非題很簡單,就是讓用戶選擇“是”或“否”。引導性的問題如問用戶一個問題,然后給出了一些選項(e.g., what do you like to do usually? Watching TV? Play Games? Or searching internet?),這樣往往導致用戶直接從你給的選項中選擇答案,就與封閉式問題效果相近了,而且這樣會導致一問一答的機械模式,無法實現讓用戶盡量多說的目的。

<标题>注意設置能獲取準確答案的追問問題。由于開放式問題比較開放,雖然利于獲取盡量多的信息,但這些信息可能不夠準確,從而導致難以分析出真實需求。因為用戶的回答往往受限于用戶本身的思考、表達能力,而且開放式問題得到的答案并不要求準確性。所以,在每一個開放式問題的后面,最好都準備幾個這樣的追問問題,類似于將導向性問題的選項放進了追問問題中。當然,如果用戶在開放式問題中就說得很清楚了,那就無需再問。什么答案是不夠準確的呢?比如。如果用戶說“the user experience of XX software is not good”, 那么你就需要問,which aspect is not good in your opinion?

<标题>Neutral probes/ non-biased encouragement–即不要影響用戶,讓用戶的回答保持中性客觀,即獲取真實信息。事實上,there have兩種比較對立的觀點,一種認為訪談者不能表現自己任何的贊同、不贊同、鼓勵、有偏見的引導等;另一種認為我們需要給予用戶適當的、中性的反饋,包括適當的鼓勵,否則會顯得不大自然:  These acknowledgments such as “yeah,” “right,” “great,” “okay,” and “mhm” show response or influence from the interviewee’s answers can have on interviewer, not through contributions to the development of the topic but through minimal feedback. If these acknowledgment are not used then the conversation can be seen as problematic.



<标题>最基本的原則:以用戶為中心。這一點是貫穿始終的,在每個原則中都有所體現。因為你要讓用戶提供盡量多、真實的信息,就要提供足夠好的用戶體驗,順著用戶來。體現在問題設置上,有以下幾點: 首先是問題的順序安排要合理1)整體順序-開始要鋪墊(可以寒暄、閑聊);敘述性的問題多放在前面(較少思考,直接陳述即可);需要較多思考的問題,放在后面;容易造成尷尬的比如涉及隱私,放在最后;2)不要集中出現難度大、比較枯燥的問題。盡需要較多思考的問題原則上需要放在后面,但集中度上也要講究,不能讓它們洶涌而出,而應該是適當地波動,中間也要穿插幾個簡單的問題。





<标题>1 、抓住核心問題,開門見山,切中要害。 這種方法是一開始就提出硬性的、緊扣主題的問題,然后擴展為比較籠統的問題。它適用于采訪那些善于言辭、敏于思考、感覺自信的對象。開門見山會讓對方覺得你坦率有效率,切中要害可以使對方覺得你懂行,值得交談。

<标题>2、由淺入深,追問問題,發掘未知的細節。 深度報道的提問有許多尖銳的問題,有時難免讓采訪者碰壁,采訪對象要么拘謹不安,支支吾吾,談不到要害,要么有心拒絕,閃爍其辭,加以敷衍。這就要求記者具備追問的毅力和技巧。可以先用一些寬泛的話題緩解氣氛,逐漸引入正題;或旁敲側擊,追本溯源,引出未知的細節。

3、誘導性的提問,引出生動活潑、論點鮮明的談話。 在誘導性提問中,采訪對象得有較好的敏感性,并肯于爭辯,而記者則需要掌握好談話的時機,運用語氣、聲調或措辭來引誘對方作肯定性回答。誘導性提問會產生什么樣的結果,取決于記者和采訪對象之間建立融洽關系的程度。因為誘導性提問容易使談話達到互不相讓的地步,但只要融洽關系得以保持,便可能引出意想不到的真話。

4 、適度的沉默。沉默也是深度報道采訪提問中的一個重要的技巧,因為深度報道的提問多是要點性、針對性、獨家類的提問,需要給采訪對象留出思考和闡述問題的時間。聰明的記者一般不會打斷采訪對象的話,這樣可能得到直接詢問得不到的情況。故意地不露聲色,有時同樣有效。美國著名的電視節目主持人邁克 · 華萊士說:“我發現,在電視采訪中最有趣的做法就是問一個漂亮的問題,等對方回答完畢你再沉默三、四秒鐘,仿佛你還在期待著他更多的回答。你知道會怎樣嗎?對方會感到有點窘促而向你談出更多的東西。 ”


一、Personal information

<标题>People:Mr.XXX?? Male? XXX網???

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

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

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

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

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

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

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






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<标题>可以說框架結構沒有對錯之分,只有是否適合。有些框架結構只覆蓋了問題的前半部分,忽視了后半部分,以至于沒有完整回答essay的問題。比如,審完題,需要些三個關聯的方面來回到essay question,但是,擬的框架里面,這三點的邏輯順序不對,以至于寫出來連貫度不夠,或者第一點分配的字數遠遠超過另外兩個方面的字數,使得essay得機構很不balanced。如果出現了類似的框架偏差,對essay進行大篇幅的修改潤色是必要的。


很多學生普遍的一個問題就是觀點缺乏evidence或者不能體現critical analysis。建議argument后面,要有references內容支撐,再在后面加上自己的analysis;另一個就是,遇到那種要二選一的論題,argument ? counterargument ? refutation這種寫法可以集中體現學生的critical thinking ability。這樣寫還有一個好處就是簡單而清晰,老師很容易就看明白學生的思路和邏輯,那么拿個不錯的分數也就不難了。


























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Phillips strategic analysis


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


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


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


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


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


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

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


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

Action Plan

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

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

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

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

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

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

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

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

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

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

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

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

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


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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account essay代寫-會計論文寫作要點與例子


<标题>論文寫作是留學生取得成績,最終畢業和取得學位的必備條件。不過也有不少留學生在寫作論文時,感到頭痛, 不知道論文該怎么寫,下面我就為大家介紹一下會計論文怎么寫?具體寫作方法有哪些?










(一) 搜集資料



(二) 核實整理資料




(三) 確定論文提要


(四) 擬定提綱

草擬會計論文提綱的過程,是整理思想、進行構思的過程。通過草擬提綱,可以規劃基本內容,搭好基本框架,使自己的思想明確化、條理化,還可以發現構思的缺陷、材料的不足、論據的不充分、思路的不清晰,使論文寫作少走彎路。會計論文提綱一般應包括文章的基本論點和主要論據,反映文章的體系結構。簡單地說,論文提綱要列出一級標題、二級標題,如有需要再作一些說明。會計論文的提綱擬訂以后,為將要寫成的論文描繪了一個輪廓,或者說畫出了一幅藍圖。 論文提綱可分為簡單提綱和詳細提綱兩種。簡單提綱是高度概括的,只提示論文的要點,如何展開則不涉及。這種提綱雖然簡單,但由于它是經過深思熟慮構成的,寫作時能順利進行。沒有這種準備,邊想邊寫很難順利地寫下去。


總論點 { { { 1.(稱段旨)
(一)(稱下位論點) 2.
一、(稱上位論點) ……








下面,君道論文小編為同學們提供the example for the steps of making outline。以《a research on how cultivate and perfect labor market in construction industry》為例,簡單提綱可以寫成下面這樣:
(一)The precondition of cultivating construction labor market
(二)the current condition of construction labor market
(三)measures for cultivating and perfecting construction labor market
三、conclusion ?

上述是簡要提綱,接下來根據簡要提綱,君道小編給出詳細提綱,詳細提綱是把論文的主要論點和展開部分較為詳細地列出來。如果在寫作之前準備了詳細提綱,那么,執筆時就能更順利。下面仍以《a research on how cultivate and perfect labor market in construction industry》為例,介紹詳細提綱的寫法:

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

上面所說的簡單提綱和詳細提綱都是論文的骨架和要點,選擇哪一種,要根據作者的需要。如果考慮周到,調查詳細,用簡單提綱問題不是很大;但如果考慮粗疏,調查不周,則必須用詳細提綱,否則,很難寫出合格的論文。總之,在動手撰寫論文之前擬好提綱,寫起來就會方便得多。 結合上文,君道論文小編,再次和同學們總結概括編寫論文提綱的方法:
<标题> 6.全面檢查,作必要的增刪。

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<标题>同學們在進行畢業論文寫作時,會用到不同的研究方法,而問卷是同學們會經常用到的調研方法。問卷設計嚴格遵循的是概率與統計原理,因而,調查方式具有較強的科學性,同時也便于操作。一般來講,調查問卷提問的方式可以分為以下兩種形式: (1)封閉式提問和(2)開放式提問。封閉式提問是指在每個問題后面給出若干個選擇答案,被調查者只能在這些被選答案 中選擇自己的答案。開放式提問是指允許被調查者用自己的話來回答問題。由于采取這種方式提問會得到各種不同的答案,不利于資料統計分析,因此在調查問卷中不宜過多。這里君道論文小編著重強調的也是封閉式提問。
































所謂明確性,事實上是問題設置的規范性。這一原則具體是指:命題是否準確?提問是否清晰明確、便于回答 ;被訪者是否能夠對問題作出明確的回答,等等。


<标题>在問卷調查中,非誘導性指的是問題要設置在中性位置、不參與提示或主觀臆斷,完全將被訪問者的獨立性與客觀性擺在問卷操作的限制條件的位置上。 如果設置具有了誘導和提示性,就會在不自覺中掩蓋了事物的真實性。問卷應使應答者一目了然,并愿意如實回答。問卷中語氣要親切,符合應答者的理解能力和認識能力,避免使用專業術語。對敏感性問題采取一定的技巧調查,使問卷具有合理性和可答性,避免主觀性和暗示性,以免答案失真。


<标题>成功的問卷設計除了考慮到緊密結合調查主題與方便信息收集外,還要考慮到調查結果的容易得出和調查結果的說服力。這就需要考慮到問卷在調查后的整理與分析工作。首先,這要求調查指標是能夠累加和便于累加的;其次,指標的累計與相對數的計算是有意義的;再次,能夠通過數據清楚明了地說明所要調查的問題。 只有這樣,調查工作才能收到預期的效果。


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


Dear Sir and Madam,

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

<标题>Part 1 Taobao retailer’s e-service quality

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

Part 2 Customer’s e satisfaction towards Taobao

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

Part 3 Demographic Information

1. Gender

A. Male         B. Female

2. Age

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

3. Education Level

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

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  3.選題空泛,選題過難。1)選題具有盲目性。許多學生在進行畢業論文選題時,有較大的盲目性。往往僅根據較狹窄的知識資源及手頭資料來確定選題,沒有對自己的個人能力,知識水平及興趣程度進行有效地評估,也缺乏一定資料的積累。有的學生雖然能把選題的范圍確定到某個作家的某部作品, 但是卻不知從何處進行論述和研究,寫出的內容乏善可陳,枯燥無味。2)選題范圍過大。許多學生大都偏向于選擇較大的論題進行論文寫作。因為選題越大,涉及的知識面就越廣,可查閱的資料就越多,從而可寫的東西就越多,但他們往往忽略了這樣選題的一個致命的缺點是,較寬泛的論文選題會使得論文內容泛泛而談,只限于表面而無法進行深入探究,很難形成自己的思想和見解。?


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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十年種樹,百年育人,教育是當下人們經常討論的話題,其中高等教育得到研究者及大學教師實踐者的關注。高等教育在適應社會變化發展的同時,自身也在發生著變化。為了更好地適應社會,高等學校教育的教師都在不斷進行改革和發展。不僅是英國,中國大學也順應了這樣的潮流,也在不斷地進行改革,這使得中國和英國大學不斷關注大學教師發展。中國和英國大學教師發展有著各自的特點且效果明顯,但關于中英兩國大學教師發展的對比研究卻著述不多(the research gap of this study)。因此本研究的目的在于闡明大學教師發展的相關理論, 厘清英國和中國大學教師發展的歷史演變,進行對比研究,并分析造成中英大學教師發展差異性的原因, 組后結合實例,選取英國倫敦大學的教師發展辦公室和安徽大學作為案例,深入對比研究英國和中國大學教師發展,并期望為我國大學教師發展及我國大學發展提供可能的啟示與參考。


第一章 背景介紹(包括題目提出的背景,以及研究目的目標)

第二章 大學教師發展的理論






第三章 中英兩國大學教師發展的歷史與現狀。



第六章 教師發展的個案研究——以倫敦大學和安徽大學為個案。

第七章 Conclusion and Recommendation


第一章背景介紹:作為論文寫作中,最簡單的部分,君道論文小編便不再贅述。這里就是簡單介紹一下,論文問題提出的背景,為什么你會討論這個課題“A comparative study on the professional development of teachers in China and Britain”。然后提出研究目標:本研究的目的在于闡明大學教師發展的相關理論, 厘清英國和中國大學教師發展的歷史演變,進行對比研究,并分析造成中英大學教師發展差異性的原因,并期望為我國大學教師發展及我國大學發展提供可能的啟示與參考。

  • 大學教師發展的理論

在關注大學教師發展的過程中,教師們不僅應該注意學習理論,還要關注有關意識及個體發展的一些理論。伯爵(Piaget)的研究拓展到了青少年和成年人。心理學研究表明很多大學生在科學課程中表現出的思維方式多為形象具體思維,缺乏抽象思維的能力。派瑞(Perry)描述說學生概念的發展要從教師單一的事實講述轉變為培養接受各種復雜另類觀點的能力,這對于大學教師 發展也是有益的。人們更關注于大學教師發展中的教學環節,各個機構給予大學教師發展關注時,比如分類教學、課程組織發展,他們都會專注于特定的目標或試圖制造一個廣泛的影響。因此,更多的關于大學教師發展的計劃大致被描述為單一焦點選擇的或者自選焦點選擇的做法。Wilbert認為,大學教師發展的理論有三大作用: 一、可以將復雜的教育教學活動抽象、簡化; 二、可以指導分析、診斷教學活動; 三、理論具有啟發性,可以為各種教師發展的策略、方法提供基礎。所以,在他看來,大學教師發展有必要獲得自身的理論基礎,在大力發展教師發展機構的同時,相關的理論支持是必要的。所以,本文闡釋了大學教師發展理論中較有代表性的幾個理論,以期為后文分析英國大學教師發展實踐做好理論鋪摯。




蓋夫對“教師發展”的概念給予了一個新的理解。認為大學教師發展是一個提高能力、擴展興趣,勝任工作,從而促進教師專業與個人發展的過程。教師發展范圍要更加寬泛,包括高等教育機構中不同職位、不同專專業、經驗各不相同的教師。與伯格威斯特和菲利普斯的理論相比較,蓋夫將其“教學發展”這一概念更加明確地指向學科與課程的設計。另外蓋夫在著作《關于教師更新,教師教學和組織發展的進步》中明確指出,大學教師發展的三維結構是由教師發展、教學發展和組織發展構成的。 三者不僅僅是相互統一,缺一不可的,而是可以相互獨立發展,不影響其他因素的。在個人發展中不但要有個人態度和價值觀的澄清,大學教師發展也要對個人的情感和精神世界進行人文關懷,兩者應相互影響同時進行。教學發展中更強調的是課程的設計上,而不是從學術水平上決定教師的教學水平。在組織改革上,形成對教學和學習有促進作用的政策和規章制度,不但可以促進大學教師發展項目的進行,也增進師生之間的情感。


伯格威斯特在對大學教師發展進一步研究的基礎上,提出的新的理論模型。這一理論模型中包括三個方面和四個維度。三方面是指結構、過程和態度;四個維度分別是個人、小組、制度,學校方面,和宏觀制度,國家、 社會方面。在伯格威斯特的理論里,個人發展、教學發展、組織發展和共同體發展皆包容在制度發展所創設的環境之中,而在制度發展之外,還有一個更宏觀的制度環境。這表明大學教師發展一方面受外部社會環境的影響越來越深,另一方面,成熟的大學教師發展項目也離不開外部制度環境的支持。當然模型的修正也受到組織理論、社會變遷理論等相關研究的影響。在態度上,幫助教師的成長,使教師通過研討班的學習及評價幫助教師獲得所需要的知識、技能和技術,在過程上,重點是教學的進度和課程的設置,促進學生的學習是這一層次的目標,教師通過學習新教材,設計進程或課程,圍繞設定的目標來評價學生,在結構上,組織是組織發展的主體部分,它的目標是創設能促進有效教學的環境,而這一目標主要是通過領導者或成員間共同工作。通過對行動的研究,修訂組織政策來完成的。



第三章 中英兩國大學教師發展的歷史與現狀。

<标题>在這一章首先闡述了英國高等教育的歷史及英國大學教師發展的歷史演變 緊接著在此基礎之上描述了英國大學現狀以及英國大學教師發展的現狀和特點。 隨后闡述了中國高等教育的歷史及中國大學教師發展的歷史演變。




<标题>社會變化的因素和高等教育改革與大學教師發展的關系。其中社會變化的因素主要包括 全球化趨勢、市場化和人口因素 而高等教育改革與大學教師發展的關系則主要體現在終身教育、高等教育商業化、高等教育大眾化和高等教育質量問題上。正是這些外部因素和內部因素共同起作用造成了中英大學教師的發展的差異性。

第六章 教師發展的個案研究——以倫敦大學和安徽大學為個案。

<标题>本章的第一部分可以介紹一下倫敦大學的概況 第二部分介紹了倫敦大學教師發展機構——教師發展辦公室 其中著重從教師年度考核方案、平等意識培訓、計算機技能培訓和健


第七章 Conclusion and Recommendation


第一章背景介紹:作為論文寫作中,最簡單的部分,君道論文小編便不再贅述。這里就是簡單介紹一下,論文問題提出的背景,為什么你會討論這個課題“A comparative study on the professional development of teachers in China and Britain”。然后提出研究目標:本研究的目的在于闡明大學教師發展的相關理論, 厘清英國和中國大學教師發展的歷史演變,進行對比研究,并分析造成中英大學教師發展差異性的原因,并期望為我國大學教師發展及我國大學發展提供可能的啟示與參考。

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計算機專業論文范文-Computer Virus and Measures to Cope It


一篇論文的寫作無非是introduction,Main body, conclusion and recommendation等這些部分, 關鍵是如何寫好這些部分,留學生們經常頭痛不已。就“Computer Virus and Measures to Cope It”這篇論文來說,我們可以從以下方面來討論:1)concept of computer virus; 2)Way of judging if the computer is infected with virus; 3)source of computer virus and analyse it; 4) measures of handling computer virus; 5)conclusion(這里當你列好論文寫作的框架時,你需要利用關鍵詞搜索相關資料,至于關鍵詞,我們可以從列好的框架中發現“computer virus”“source of computer virus”“measures prevent computer virus”。


在introduction部分我們首先要給出寫作背景,引出我們要討論的主題“computer virus”。背景介紹寫作范例如下:



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

<标题>接下來便是main body部分:這里我們會分幾個section進行講解說明:

首先要對computer Virus的概念進行說明and the subtitle is “2. The concept of computer virus”. 具體內容如下:

<标题>Computer Virus(計算機病毒)是一個人為編寫的程序,或一段指令代碼。我們強調這里的人為性,計算機病毒具有獨特的復制能力。因為計算機病毒的可復制性,所以計算機病毒得以迅速地蔓延,并且往往難以根除。計算機病毒能把自身附著在各種類型的文件上,這就是我們所說的寄生性,就像我們學習生物的中的寄生蟲一樣。當文件被復制或從一個用戶傳送到另一個用戶時,它們就隨同文件一起擴散開來。所以說計算機病毒的最本質的功能就是復制功能。


<标题>隨后,文章要對如何判斷if the computer is infected with virus進行說明and the subtitle is “3. Way of judging the computer infected with virus or not”.具體內容如下:

3.1. Whether the computer runs slower than usual

According to the discussions of (reference), 電腦感染病毒最明顯的特點就是電腦運行速度比平常慢。這里需要結合reference說明一下,為什么電腦感染了病毒,運行速度就會慢。然后結合實例“例如,上午打開一個網頁還很快,下午開機打開網頁的速度明顯變慢,最大可能就是感染病毒。特別是有些病毒能控制程序或系統的啟動程序,所以開機系統啟動或是打開一個應用程序,這些病毒就執行他們的動作,因此會需要更多時間來打開程序。”如果你的電腦在使用過程中出現了以上現象,很有可能是感染了計算機病毒,需要進行全盤查毒和殺毒。

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

在電腦的運行過程中經常出現死機的現象. Here, 同學們需要結合文獻解釋一下“what is a “black screen of death”。這種現象應該是我們最常見的,是什么原因呢?原因就是計算機病毒打開了多個文件或是占用了大量內存空間,運行了大容量的軟件,測試軟件的使用也會造成一定的硬盤空間不夠等等。這里同學們可以結合文獻,對這種情況進行更深入的解釋。

<标题>3.3 the operation system of computer failed to start


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


<标题>綜上所述,除以上幾種原因外,還有一種重要的原因,因特網引入了新的病毒傳送機制。隨著網絡的出現,電子郵件被作為一個重要的信息工具,計算機病毒借助網絡的廣泛傳播得以迅速蔓延。附著在電子郵件中的計算機病毒,瞬間就可以感染整個企業的電腦系統,甚至可以讓整個公司在生產上遭受巨大損失,在清除病毒方面開花費數百萬元。Here 同學們可以舉例說明

然后要對computer Virus的source進行說明and the subtitle is “4. The source of computer virus”. 具體內容如下:




<标题>4.4 用于科學研究或是用于設計的程序: 由于某種人為因素或是非人為因素的原因而失去了控制,或是產生了意想不到的結果。例如,千年蟲病毒。


5.Measures of preventing computer virus


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<标题>5.6 定期對計算機進行查毒殺毒,對于聯網的計算機應安裝實時檢測病毒軟件,以便防范計算機病毒的感染。

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<标题>最后便是文章的conclusion部分and the subtitle is “6. The concept of computer virus”. 具體內容如下: