标签存档: 澳洲论文代写哪家好

澳洲论文代写哪家好-Aldi产品价值公司

澳洲论文代写哪家好-Aldi产品价值公司。Aldi公司是一家为产品提供最佳价值的公司,它能够根据这一原则获得小众消费者。该公司是一家盈利公司,在德国经营。在澳大利亚市场,公司重视产品的价值和降低的价格。公司必须对员工给予更多的关注。他们做了相当大的努力来帮助当地的经济和生产者。然而,为了降低公司的运营成本,员工们不得不长时间地工作。这减少了雇员之间的惠顾。这些导致公司无法留住员工。如果公司解决了这个问题,它将增加它的品牌人。接下来有关论文范文澳洲论文代写哪家好-Aldi产品价值公司分享给留学生阅读。

Aldi Company is known as a company that provides best value for the products, which has been able to gain niche consumer based on this principle. The company is a profit based company that operates in Germany. In the Australian markets, there is importance given to the value of the products and reduced prices that are factored by the company. It is imperative for the company to pay more attention to the employees. They have taken considerable efforts to help the local economy and the local producers. However, in their efforts of keeping the operational costs of the company low, the employees are made to work for long demanding hours. This has reduced the patronage among the employees. These cause the company to not retain employee. If the company addresses this issue, it will increase its brand person.

In the OCP quiz, the main questions are asked as the important values espoused by the company. The most important value for the company from analysis seems to be providing value for money. The least preferred values are importance given to the employee needs. This is a capitalistic company that focuses on the profit margin. It is emphasizing given to the local community producers. They are transparent in their operations. These values of the company are in liaison with personal values. From this, it can be alluded that these values make this place an attractive location to work. However, extreme demands from the employees make it a place where the employee needs are not discussed. The importance to money is valued from a personal standpoint. Nevertheless, the only focus on money does not align with my principles (Robbins, 2009). This workplace would be an option when there is no other employment option available. This would be a place of learning many of the important factors that is needed to survive in the external environment. The importance of the value of work and money can be learnt from this company (Robbins and Judge, 2012). The values that are documented are lofty goals. However, the review of the company by the employees seems to be otherwise. Owing to this, this workplace would be a place of employment until there are better work options available.

有关论文范文澳洲论文代写哪家好-Aldi产品价值公司就为留学生分享到这里。留学生论文不会写怎么办,可以找澳洲论文代写Advanced Thesis平台机构,此代写论文平台为留学生们提供essay代写、report代写、assignment代写等论文服务,而且论文代写价格公平合理,不会出现论文抄袭的情况发生,如此良好的口碑和丰富的论文代写经验值得留学生选择和信赖!

澳洲代写被发现-麦格理集团的基本策略和承诺

澳洲代写被发现-麦格理集团的基本策略和承诺。对麦格理集团来说,开展CSR项目的动机是为了满足社区的需求。在每一项CSR努力的背后,麦格理集团都以慈善的方式采取了各种举措。这些举措还包括在世界一流研究领域的创新努力,这将激发和支持创新思维和思维发展。它们还设立了创新思维领域的各种奖学金和奖励,以促进和鼓励这种创新。他们还为具有创新商业理念的组织提供种子资金支持。此外,他们甚至与进一步支持社区需求事业的非政府组织和非营利性组织合作(Tilbury, 2004)。

The underlying strategy of the firm is to lend a helping hand to the non-profit organizations. Their basic strategy is that although they are in business to be profitable, it is the way they perform business that truly defines them. The purpose of any strategy they implement at their firm is to realize a good opportunity which is beneficial to one and all and ultimately they provide the best services to their clients, the community in general, the stakeholders in particular and the society at large. Their strategies always include the management of conduct risk. A conduct risk is one in which there is scope of any unlawful, unethical, unjust or improper action or behaviour which has an extreme negative effect on the reputation and goodwill of the firm or any of its stakeholders, clients, markets or any other counterparts operating effectively with the Macquarie group.
To mitigate such risks and to implement their strategy effectively, the Macquarie group has appropriately implemented a Macquarie’s Conduct Risk Framework. This framework is used extensively to identify the risk appetite of the firm and identify clearly the conduct risks and material risks faced by the firm. The framework also defines in sufficient detail, the risks of the firm and how they should conduct business in a way that is profitable to them, their client and partners and yet the business risk is appropriately controlled and mitigated (Klettner, Clarke & Boersma, 2014).

The Macquarie Group is highly committed to their corporate social responsibilities. Their commitment level is unquestionable since they follow a strict code of conduct in all their practices and their ethics are highly revered and respected. They are highly committed to their three guiding principles and all their efforts and commitment are streamlining to their principles. They believe in identifying any opportunities that they come across to serve the community. They have been instrumental in various innovations and thought leadership programs with their sheer passion and commitment to work for the society (Finch, 2005).
The firm is totally committed to its endeavours. They are responsible and accountable for their deeds. They believe in the proverb which states that with great responsibility comes great accountability. Hence, they consider themselves fully responsible for their deeds that have an effect on the clients, the community, the shareholders and the people in general. They are fully committed and never compromise on their standards (Kahan & Rock, 2003). They make decisions that they are proud of and can be fully committed to. Also, every decision that comes from the firms’ stakeholders and leaders is put on record and their progress is monitored. The statistics also reveal that they are fully committed to their decisions.Their ultimate motivation is to realize opportunities which are beneficial to their clients, their shareholders and also the people in general. They have an underlying code of conduct which has three pillars of opportunity, accountability and integrity. They are highly committed to the three pillars of success at their bank. In fact, these are the motivational factors which result in success for the bank. Hence the need to address community needs has been the biggest motivation for the Macquarie Group to undertake corporate social responsibility activities.
The firm honours its promises and has always remained honest and fair. Working on high ethical standards and the quality of work delivered, they have earned a reputation of a high class firm. They are respected by one and all. They have worked hard and earned the trust of the community, its colleagues, its clients and even its shareholders (Garriga & Melé, 2004).

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澳洲论文修改要从哪几方面入手

澳洲论文修改要从哪几方面入手

有多少留学生会在论文完成之后进行修改呢?论文修改是一个我很好的写作习惯,但是很多留学生并不知道论文修改也要掌握技巧,所以就算是修改了改变也不是很大。修改论文时,最基础的工作就是检查是否有单词错误及语法错误、检测查重,最好的修改时机是在写完论文并放置一段时间后,这样去修改会减少当时写作的主观因素的错误影响,能更让你从全局考虑。澳洲论文修改的重点还是要从以下几点着手。

一,修改论文的结构

结构就相当于一篇文章的骨架,结构层次的好坏会直接影响到论文内容的表达效果,检查的重点是看论文是否能构成一个完整严密的整体。修改结构要达到以下标准:

①严谨有逻辑,结构严谨的同时要保证文章段落之间的逻辑性、各个大小论点之间的逻辑性;

②层次清晰,善用文章的目录和大小标题,保证层次清晰不混乱;

③思路连贯,检查上下文之间有没有出现断层,上下文之间要衔接连贯;

④详略得当,总结的地方要意简言赅,简洁精炼,在需要论述的地方就要层层展开详细论证。

二,修改论文的思想观点

读者能从论文中读出核心观点、主张,论点是文章的重点所在,所以在修改时要尽量让主题深刻,当然前提是中心论点要正确集中,与文题相符,最好具有创新性。

三,修改文章的语言

语言的修改要达到:1、表达清楚简练;2、表达准确;3、语言连贯。语言要符合论文的要求,标点符号的使用要恰当准确。

四,修改文章使用的材料

想要把论点证明好就要使用合适的论据以及科学的论证方法,论证的前提就是有足够令人信服的文献材料,对材料的修改主要是对材料进行增加、删减、调整。

在将论文完成后大家一定要从结构、思想观点语言和使用的材料等方面再加以润色修改,这样才能写出一篇导师认可满意的澳洲论文。

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留学申请:如何成为一个称职的领导者

留学申请:如何成为一个称职的领导者

在考虑如何使自己成为一个称职的领导者时,正如我在研究和课程文章中所读到的那样,我实际上是反对这种努力的。正如我在一门关于领导力特质的课程中所强调的那样,仅仅展示一系列特质,然后说一个领导者应该具备这些特质,是非常困难的。虽然领导者确实有一些特征使他们与众不同,使其成为一个固定的属性,每个领导者都必须识别哪些是不准确的。领导者必须做出自己的努力。例如,考虑最基本的领导特质。这些特点是可信和诚实,向前看,有方向感和远见,有灵感,热情和积极,有能力和能力使事情发生。诚信和诚实是每个人都必须具备的品质。现在它与领导者的不同之处在于领导者在他们的表述中总是可信和诚实的。
他们宣扬他们想做什么,或者更确切地说,他们宣扬他们所做的。可能有很多方法可以得到这个属性,我花了一些时间才明白,我没有必要把领导力属性看作一个固定的或刚性的变量来研究。第二组练习告诉我,为了实现一个目标,我必须更多地关注过程,而不是最终结果。我相信我是一个相当公正和诚实的人。我过去偶尔会撒一些善意的谎言,比如我想待在家里而不是和室友去看电影等等。因此,在这种背景下,如果诚实可信是一个假定的领导目标,那么简单地说“诚实可信是我的目标”,并致力于子目标等对我来说没有任何意义。我想和这个过程联系起来。例如,我想了解诚信和诚实对我来说意味着什么,它给我的感觉等等。

留学申请:如何成为一个称职的领导者

In considering how to make myself as competent a leader as I have read in both research and course articles actually opposes the effort. As one of my course presentations on leadership traits highlights it, it would be really difficult to just present a set of traits and then say a leader should have these traits. While it is true that leaders have some set of traits that sets them apart to make it a fixed attribute which every leader has to identify which would not be accurate. Leaders have to make their way. For instance, consider the most basic set of leadership traits. These traits are that of being credible and honest, being forward looking, having a sense of direction and vision, being inspirational, being enthusiastic and positive, being competent and having an ability make things happen. The first trait of credibility and honesty is something that every individual must possess. Now what sets it apart in the case of leaders is that leaders are always credible and honest in their representations.
They preach what they would do or rather they preach what they do. There might be many ways to go about to get at this attribute, and it took me some time to understand that it is not necessary for me to work on leadership attributes by considering them as a fixed or rigid variable. Now the second set of exercises taught me that for working towards a goal I have to connect with the process more than that of the end result. I believe that I am a fairly just and honest person. I have indulged in white lies once in a while in the past, like if I want to stay at home instead of having to go to a movie with a roommate etc. Therefore, given this context if being credible and honest was an assumed leadership goal, then simply stating that “It is my goal to be credible and honest” and working on sub goals etc. would mean nothing to me. I would want to connect with the process. For example, I would like to understand what credibility and honesty means to me, how it makes me feel etc.

personal statement 怎么写:学习的行为过程需要时间

personal statement 怎么写:学习的行为过程需要时间

学习的行为过程需要时间,尤其是包含民族习俗和宗教的过程(Parpia et al., 2016)。在流行初期,机体的致病性决定了其传播的快速性。认为在高传染性的病毒性疾病中,每个患者感染的人数最多。被单个患者感染的个体的平均数量被认为是生殖的基本数量,称为r – 0 R0。例如,麻疹的R0估计为15。然而,EVD是通过体液接触传播的。因此,最初该值为2,但为了阻止疾病传播,必须将其控制在1以下(Calmy et al., 2015)。因此,只要没有可用的疫苗,就必须立即有效地隔离受感染的人以获得这种疫苗。流行病从一个地区迅速传播到另一个地区,因此必须采取以下对策。营地式MSF和移动现场实验室的治疗单元是高效的,因为它们可以根据需要以模块化的方式快速移动和扩展(Hageman, 2016)。
英国在塞拉利昂的援助项目实施得很晚,因为该国有六个治疗单位在运作。许多卫生研究人员认为,预防比治疗效果更好。非传染性疾病的流行可能会继续席卷几个国家。一个资金不足、重点放在治疗而不是预防上的卫生保健系统将难以应对这些挑战。预防的概念更好地说明了它可以预防不适和生病的代价,甚至可以以一种可预防的方式预防相同事件的经历(Davtyan et al., 2014)。这有助于在疾病发生之前就加以处理。世界上大多数疾病都是可以完全预防的。即使是新病毒,也可以通过研究它们的趋势和传播意识来加以对付。

personal statement 怎么写:学习的行为过程需要时间

The behavioral process of learning requires time in particular wherein ethnic customs and religions are included (Parpia et al., 2016). During the initial epidemic phase, the organism pathogenicity determines the rapidness of its spread. It is considered that in virus diseases of highly contagious manner, major number of people are infected by each patient. The average of individuals infected by single patient is considered as the basic number of reproduction referred as R-naught R0. For an example, R0 for measles is estimated to be 15. However, EVD is transmitted through bodily fluids contact. Hence initially this was at the value of 2 but in order to stop the disease to spread, it must be brought below 1 (Calmy et al., 2015). Therefore, it is essential that the infected is isolated effectively and immediately to obtain this as long as there is unavailability of vaccine. Epidemics spread from one region to other at rapid speed due to which following countermeasures are essential. The treatment unit of camp type MSF and mobile field labs are efficient due to their quick movement and expansion in modular manner upon necessity (Hageman, 2016).
The UK based aid program practice in Sierra Leone was place very late as six units of treatment were operational within the nation.According to many health researchers, it is prevention that works in a better manner than curing. A non-communicable disease epidemic might continue sweeping several nations. A health care system which is underfunded with focus over treatment instead of preventing will struggle for meeting the challenges. The notion that prevention is better illustrates that it results in preventing discomfort and price of becoming sick or even prevents experience of a same event in a preventable manner (Davtyan et al., 2014). This helps in making the disease be tackled even before it occurs. Most of the diseases in the world can be prevented entirely. Viruses even the new ones can be tackled by looking into their trend and by spreading awareness.

申请文书:马丁·路德·金带领的民权运动

申请文书:马丁·路德·金带领的民权运动

同时,这张照片也反映了马丁·路德·金带领人们跨越重重挑战,让黑人和白人变得平等。他改变了人们已有三百年的观念。马丁·路德·金做了很多事情,为美国人民带来了更多的平等,为确保所有人群的公民权利,不论他们的种族。马丁·路德·金介绍的主要内容是宣传民权运动的重大努力和活动。此外,还鼓励和强调非暴力抵抗和抗议的重要性。最后,重点是领导非洲裔美国人的民权运动。《伯明翰监狱来信》是马丁·路德·金的《我们为什么不能等待》一书中的一章。马丁·路德·金因伯明翰游行被捕的同时,八名白人牧师在当地报纸上发表了一封名为“呼吁团结”的信,批评马丁·路德·金领导的事件是“不明智和不合时宜的”。
“来自伯明翰监狱的信”是马丁·路德·金在狱中写的一封信,以回应八名白人牧师对他在伯明翰非暴力行为的批评。“当我被关在伯明翰市监狱时,我遇到了……”这迫使人们想象监狱里的房间是多么狭窄和肮脏。这也是当时“黑人”生活的象征。随后,在回答牧师提出的“外来者”问题时,马丁·路德·金提到,作为南方基督教领袖会议的主席,他被邀请参加是因为组织关系。马丁·路德·金指出,任何非暴力运动都需要四个步骤。首先是收集事实,以确定不公正是否存在;二是谈判;三是自然净化;第四,直接行动。马丁·路德·金回应牧师们的“不合时宜”之词时,认为黑人为获得自然权利已经等得太久了。如果他们不站出来,就永远不会引起白人的注意。

申请文书:马丁·路德·金带领的民权运动

Meanwhile, this photography reflects how much challenge that Martin Luther King lead people to go over to make black people and white people become equal. He changed people’s concept that has been there for three hundred years.Martin Luther King did many things for bringing more equality across the American population and for ensuring the civil right for all population groups irrespective of their race. The major things introduced by King were for bringing publicity to major efforts and activities of civil rights. Further ahead, there was encouragement and emphasis on the significance of non-violent resistance and protest. Finally, there was focus on providing leadership to the civil rights movement of African American population. “Letter from Birmingham jail” is one of the chapters in the book Why We Can’t Wait, which is written by Martin Luther King. While King was arrested because of the march of Birmingham, eight white clergymen published a letter called “A call for Unity” in local newspaper, criticizing the event led by Martin Luther King was “unwise and untimely.”
“Letter from Birmingham jail” was a letter Martin Luther King wrote in jail, responding to the criticism demonstrated by eight white clergymen his reasons for nonviolent action in Birmingham.“While confined here in the Birmingham city jail, I came across…” Martin Luther King wrote the first line by using emotional appeal. This forces one to imagine that how narrow and filthy the room in the jail is. And it is also a symbolic representation of how the life look like of the “Negro” people during that time. Then, answering the clergymen’s question of “outsiders coming in”, Martin Luther King mentioned that as a president of the Southern Christian Leadership Conference, he was invited because of the organizational ties.Martin Luther King indicated that four steps are needed for any nonviolent campaign. First is collection of the facts to determine whether injustices are alive; second is negotiation; third is self-purification; fourth is direct action. By responding clergymen’s word of “untimely”, Martin Luther king believed the Negro has waited too long to get natural rights. They would never get whites’ attention if they do not stand out for themselves.

essay 評判:水污染

essay 評判:水污染
水污染的一個例子可以在巴基斯坦觀察到。在一些國家,排水溝由大量的工業和城市污水組成,這些污水將大量的污水帶到運河和河流中。這種未經處理的水包括許多廢物,包括工業和城市廢物,這些廢物對人類、灌溉、飲用水和水生生物的生存造成了許多危害。污水除生物污染外,還含有其他重金屬。當水被灌溉時,水污染對土壤是非常有害的。造成水污染的原因有很多。污水和廢水是水污染的重要原因之一。每天都有一些涉及水的過程。無論是做飯,洗衣,沖廁所,洗車,淋浴或許多其他事情,水是一切的主要來源。這水很容易被污染。所有這些液體廢物,污水最終流入大海或河流,污染了整個生態系統和環境。
世界上有許多社區的廢水和污水經過處理,並被用作淡水。這永遠不可能像淡水一樣。然而,在世界上的大多數地方,這些污水從來沒有經過處理,直接排入水體。這是一個非常危險的過程,因為它污染了整個環境,並成為許多致命疾病的原因。水污染的另一個原因是化糞池通常位於房子外面。每當污水被沖掉,它就進入化糞池。在這個容器中,固體部分與液體部分分開。由於生物過程,固體可以分解,但是液體沒有被處理,而是被排到外面的另一個排水系統中。在這之後,液體會逸出進入附近的水體。

essay 評判:水污染

An example of the water pollution can be observed in Pakistan. In the nations, the drains consist of a large number of industrial and municipal effluents which carry a lot of polluted water to the canals and the rivers. This untreated water consists of a lot of wastes including the industrial and municipal waste which leads to the creation of a number of hazards for mankind, irrigation, drinking water and the sustenance of aquatic life. The drainage water also consists of other heavy metals in addition to the biological contaminations. The water pollution is very harmful for the soil when the same is irrigated. Water pollution can be caused because of a large number of reasons. Sewage and waste water is one of the most important causes of water pollution. Each and every day, a number of processes involving water have been done. Be it the cooking, laundry, flushing in the toilet, washing of the cars, showers or many other things, water is the main source for everything. This water can easily be polluted. All these liquid wastes, sewage water ends up in the sea or the river which pollutes the entire ecosystem and the environment.
There are many communities in the world in which the waste water and sewage water is treated and is used as a fresh water. This can never be the same like the fresh water. However, in most of the places in the world, this sewage water is never treated and is directly dumped into the water bodies. This is a very dangerous process as it contaminates the entire environment and become the cause of many deadly diseases. Another cause of water pollution is the septic tank which is usually located outside the house. Whenever the sewage waste is flushed, it goes to the septic tank. In this tank, the solid parts are separated from the liquid part. Because of the biological processes, the solids can breakdown, but the liquid is not processed and is drained out in another drainage system outside. After this, the liquid escapes out into the nearby water bodies.

澳洲个人陈述写作

澳洲个人陈述写作

准备出国留学的同学已经了解过,在申请留学学校的时候,都需要提前准备好校方要求的申请材料,其中比较重要的就是个人陈述部分。留学生们知道,个人陈述就是一块敲门砖,所以一份精彩的个人陈述很能打动录取官,让他记住你,从而提高录取的几率。所以下面跟小编一起来看看如何写好澳洲留学个人陈述吧。

1、突出个性化

在个人陈述的开始,同学们可以用一个特别的故事叙述你的开始,充分展示个人对专业课程的浓厚兴趣。

2、表现独特性

个人陈述要想挣脱陈腔滥调的状态,那就要增添个人特色,其中讲述个人经历就是一个不错的方法。描述你的重要经历,既可以是你兴趣发展的历史经历,也可以是增强你申请该课程决心的特殊经历,还可以是对你的人生产生深刻影响的经历。

3、表明可行性

另外,如果同学们提前对申请院校、所设课程、涉及研究领域、师资力量等有所了解并在个人陈述里体现,那么我们就能更好地给考官留下深刻的印象。你在解释为什么你与申请课程相匹配时,这方面的内容将加强可行性的说明(注:这方面的信息可以从网络、学校资料等方面获得)。

4、委婉地表达

在个人陈述中,同学们需要坦诚地表达个人的想法和观点,可是必须有策略地道出自己的长处和短处。即以积极、肯定的观点表达你能够满足入学要求,委婉地表达你会改进不足。特别是你的不足与入学要求相冲突时,这一点显得尤为重要。

5、澳洲留学申请清晰陈述目标

在个人陈述中,我们同学需要说明白一点,那就是我们所申请的专业有利于个人的发展计划。注意在写作中灵活地使用短期目标和长期目标之间的辩证关系。

近年来,越来越多的学生选择出国留学,而申请到澳洲留学的同学与日俱增。那么,同学们该如何在芸芸学子里脱颖而出,除了要有实力以外,材料、个人陈述的准备上也马虎不得。小编认为一份出色的个人陈述将会让你的面色增色不少,大放异彩。如果有需要澳洲个人陈述写作的同学,可以来找我们澳洲高阶论文AdvancedThesis教育网,我们会竭诚为您服务。

留学申请文书:制造策略的目的

留学申请文书:制造策略的目的

框架元素在这里的制造策略文献中找到了它的描述,这些文献提出了与制造目标的内容领域和决策领域的观点相关的潜在修改和扩展。这里所建议的是基于“最佳实践”的能力和策略。该战略正在制定一项长期计划,利用主要资源,使长期企业战略与这些资源高度兼容。制造战略必须回答广泛的问题,即如何配置这些主要资源来实现公司的目标。制造的目标可以通过一系列决策领域和行动模式来实现。简而言之,决策方法是用来建立工厂的基础设施,监督和调度同样有效的沟通。与纯粹的技术成分相比,这些内部因素被证明是更大的变革障碍。在此背景下,公司战略的定义包括通用汽车与收购的资源竞争的特定业务,并将这些资源分配到其业务中。
在通用汽车这样的企业集团中,也有像通用汽车凯迪拉克工厂这样的独立企业,凯迪拉克工厂是他们的战略业务部门。企业战略的依赖性与市场需求(如市场的成功标准、客户的需求)、组织能力(如优势和劣势、文化和核心能力)、环境(如政府监管技术进步和竞争)有关。通用汽车的SBU必须有自己的使命和愿景。拟议的计划提出三个领域作为战略决策领域。首先是将包括TQM和JIT在内的最佳和流行的实践与被认为是传统领域的决策领域集成起来。通用汽车将采用的第二种方法,SBU应该是与制造战略相关联的通用方法。第三部分应包括近期关于能力和胜任力的研究。

留学申请文书:制造策略的目的

The framework element has found its description here in the literature of manufacturing strategy that is proposed along with the potential modification and extensions in relation to the view of areas of content of the objective of manufacturing and areas of decision. What would be proposed here is based on competence and strategies of “best practice”. The strategy is developing a plan for long term with use of major resources for a compatibility of a high degree between the long term corporate strategy and these resources. The manufacturing strategy must be addressed with answers of the broad question as to how the configuration of these major resources is done in achieving the objective of the company. The objectives of manufacturing can be achieved with a set of areas of decisions and a pattern of actions. In short, the decision making method is used to build the plant’s infrastructure, supervising and scheduling the same and effective communication. These elements are internal that proves to be greater barrier to change compared to the ingredients that are purely technological. In this context, the definition of corporate strategy includes specific businesses that GM competes with acquired resources, and allocates that amongst its businesses.
Within these conglomerates such as GM, there are stand alone businesses like Cadillac plant of GM, which is their SBU (strategic business units). The dependence of business strategies are with requirements of the market (such as market’s success criteria, desires of the customers), organizational competence (such as strengths and weaknesses, culture, and core capabilities), environment (such as, government regulation technological advances, and competition). The SBU of GM must be having its own mission and vision.The proposed plan suggests three areas as areas of strategic decisions. The first is the integration of best and popular practices that includes TQM and JIT with the decision areas which are considered to be the traditional areas. The second approach to be adopted by GM, SBU should be a generic one linked to the strategy of manufacturing. The third one should include the recent works on capability and competence.

論文代寫價錢:新規則對Woolworths的影響

論文代寫價錢:新規則對Woolworths的影響
新規則對Woolworths的一些影響討論如下:該公司的主要問題將出現在評估物業及其與業主簽訂的租約上。當財產是新的時候,這個過程可能是平穩的,但是隨著時間的推移,當使用情況惡化時,價值計量可能會打擊他們的財務實力和負債。 2. 當可收回金額小於扣除折舊後的物業實際成本時,可作為沖銷處理。反之,當可收回金額大於扣除累計折舊後的實際成本時,差額將逆轉之前確認的損失,或者在資產處置前不能實現(註釋:澳大利亞採用ifrs——來自AASB的澄清,2009)。這可能會給公司在保留資本支出和庫存價值方面造成混亂。
3.當收回的金額超過成本時,可能會有人試圖考慮故意讓租賃貶值,從而導致他們通過出售資產變現。特別是對於伍爾沃斯這樣一家擁有數千家店舖租賃和所有權的大公司來說,財務報表可能無法反映這些物業的真實價值。 4. 公司租賃跡象時按照規定,將共享利益的責任,通貨膨脹與支付,和店主一起益處和風險,將會有重大利益衝突的估值測量,可能使用不同的評估”給兩個不同的測量。5. 公司可能長期不被允許擁有該店,該店的租賃價值和物業價值從一開始就明顯偏高,從而導致財務緊張,不願意繼續租賃。這些因素也可能對房地產市場價值的變化和估值方法的不斷變化產生重大影響。

論文代寫價錢:新規則對Woolworths的影響

Some of the impacts of the new rules on Woolworths are discussed below: 1. The main issue for the company will emerge in valuing the properties and the leases they enter with property owners. The process may be smooth when the property is new, but over time when the use deteriorates, the value measurement may hit their financial strength and the liability. 2. When the recoverable amount is lesser than the actual cost of the property deducting depreciation, it would be treated as a write-off. In converse, when the recoverable amount is more than the actual cost deducting cumulative depreciation, the difference will reverse the loss recognised previously or shall not be realised until the asset is disposed (Comment: Australia’s Adoption of IFRSs-A Clarification from the AASB, 2009). This may create confusion for the company in retaining their capital expenditure and the stores value.
3. There may be an attempted deliberation to intentionally devalue the leases when the amount to be recovered is to be more than the cost, leading them to realise money by selling the asset. Especially, for a company as large as Woolworths with thousands of store leases and ownership, the financial statements may not reflect the true valuation of the properties. 4. When the company signs leases according to the rules, it will be made to share the interest liability, the inflation linked payments, and benefits and risks along with the store owner, there will be significant conflict of interest in terms of the valuation measurement, who may employ different valuers’ giving two distinct measurements. 5. The company may not be allowed to own the store for a long time whose lease value and the property value is significantly high from the beginning, turning into a financial strain and non-willingness to continue the lease. These may also be impacted greatly on the changes in market value of properties and the measurements of valuation changing from time to time.