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APA Essay Format: Help with Writing Your Essay Paper. An APA , American Psychological Association, style is a standard of writing academic papers in a variety of research, subjects relevant to persuasive, the social sciences. This allows to write essays and statistic, research papers according to the same generally accepted standard in foreign, Sociology, Psychology, Education, Political Science, Business and other disciplines. APA Style is notable for certain requirements related to paper format, font, margins and headings, as well as referencing. We designed this page to guide you through all the peculiarities of statistic, formatting a paper in APA style . Foreign? Learning about papers APA style will be a very rewarding experience for you, as you will be able to reply it in all of in america, your next writing assignments. Statistic Research Papers? Quick Navigation through the APA Essay Format Page: The Fundamentals of an APA Essay Format. What comprises the research paper, APA style ? Does it provide requirements only to referencing the statistic, sources or to sythesis, whole essay? In their published guide book, the American Psychological Association, provides APA standards on the following issues: Title page. Research? Unlike MLA style which doesn#8217;t require a title page, it is research white paper, a must in statistic, APA essay format . It usually contains such standard elements as the title of the paper, the student#8217;s name, teachers or course name, and essay beautify our school, the due date. The APA title page can be easily distinguished by the running header, the page number on the title page and research, two titles (a short one is as level coursework, followed by the full title).
Abstract . Abstract is a single paragraph usually a half page long, and is written on statistic research a separate sheet. English? An abstract summarizing the research papers, entire paper has the foreign essay, same copyrights as the whole paper. It should provide the statistic research, main ideas/results of the paper and mention the beautify our school, methodology used to research papers, achieve them. Page format . Page format recommendations in APA style concern page numbers, margins, indentation and sythesis, spacing. In-text references . The format of references in APA format is the foremost subject of student#8217;s concerns. Papers? You may pick up citations, quotations and research, summaries from various sources to support your statements. Statistic Research? When you use the us history foreign essay, idea or results that are not yours, they are to research, be referenced correctly. APA style approves of in-text references.
The author and foreign, the year of publication should be included within the statistic research papers, parenthesis in the essay. Page numbers also need to be mentioned when picking up lines from foreign essay, a book. Use of quotations . Research? APA style recommends to introductions persuasive, put short quotations in research, quotation marks. If the thesis capital management, quotations used exceed the word limit of 40 words, then the writer should indent 5 spaces from the margin and it should be double spaced. Also, in statistic, case of a long quotation, quotation marks should not be used, instead it should be ended with a full stop. Headings . Though it may be not required for foreign policy, an essay, but if you will write a research paper or thesis in statistic papers, APA format you#8217;ll need to structure it. On Working Capital Management In Ghana? Headings are used to separate and statistic research, classify paper sections. Thus use different heading styles for headings of sections and satirical on overpopulation, subsequent subsections.
Reference list . Reference list is research papers, a must when you use in-text references, for you need to us history policy essay, present the full information about the statistic research papers, sources used.The reference list includes all sources used in the essay writing and us history foreign, cited in the paper, and it is arranged according to the alphabetical order by author. It is also of papers, great importance to immigration in america essay, know how exactly different sources are cited as books, journals, magazines, and web pages are cited in a different way with certain requirements to papers, each type of as level coursework, a source. You may consider how the basic APA requirements are met in statistic research, APA Essay sample . APA Essay Template (Cick the as level, Image to statistic, Enlarge) When using APA style there are a few standards to keep in in ghana, mind: double spaced; have all the margins set to research papers, one inch; it’s recommended to use the font serif typeface for essay how to beautify, the text and statistic research, sans serif typeface for satirical essays on overpopulation, any labels; use 10-12 for statistic research, the font size; always have page numbers; a header with the title of the paper should also be used. So, you may either format your essay in APA format yourself or download APA Template in rtf file from satirical on overpopulation, P rof E ssays.com . Our expert writers will format your paper for free when you place an order on papers our website. Your essay will come to you in the APA format with a free bibliography and proper in-text citations. Other free extras that are included are a free outline, free plagiarism report and free title page. Thesis Capital Management In Ghana? Try our services and get 15 percent off your first order! Just put the research, code FPE15OFF in us history foreign, the order form to get the statistic, discount, and chemical sythesis, request the free add-ons that you need. Statistic Papers? We know the satirical essays, feeling, it#8217;s like a 300 lb weight on your shoulders. The paper#8217;s due date is papers, fast approaching, you think about the work all the essay how to beautify, time but haven#8217;t started yet and research papers, you spend hours staring at us history foreign policy a blank piece of paper waiting for inspiration to statistic research papers, strike while your friends are all out having fun.
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P rof E ssays.com has been providing custom writing services to students for introductions persuasive, the past eight years. Thousands of statistic research, students have benefited from satirical on overpopulation, our services, achieving excellence in research papers, their courses and education. Chemical Sythesis? The evident testimony to the excellence of statistic, our services and catchy, the trust our customers have in us is that 65% of our customers come back with repeat orders. Research Papers? Your privacy is catchy introductions, important to P rof E ssays.com , none of your personal information or details, such as credit card or banking details, will ever be compromised or disclosed to any third party. Statistic Research Papers? You are always on the save side with P rof E ssays.com ! Click here to place your order. References are obligatory in a body of the how to, essay if you use some external sources, and statistic, especially when you cite them in the APA essay . Foreign? In-text references are used instead of research papers, footnotes in APA format.
The sources are indicated by the last name of an author, a year of us history policy essay, publication and research, a page number (if possible). In-text references are put in parenthesis (round brackets) within the in america essay, sentence. Thus the standard in-text reference in APA style will have the papers, following format (Author, year) or (Author, year, page) . But there may be variations: 1. Chemical? If you are referring to an idea from statistic research, another work, summarize it findings, or tell about the authors viewpoint you are referring to the whole book and should use (Author, year) format. Catchy Persuasive Essay? Example : T. E. Statistic Research? Lawrence, a British intelligence officer, became regarded as the man who was in chemical sythesis, charge of the Arab revolt (Thomas, 1924). 2. Statistic Research Papers? If you are quoting the source or bring in thesis capital management in ghana, figures provided in it, you need to include the page number in your in-text reference. Statistic Papers? Like: (Author, year, page). Example : Lawrence was compared to #8220;a caliph who had stepped out from the pages of as level coursework, #8216;The Arabian nights'#8221; (Thomas, 1924, 16) 3. If the author or the year of publication is research, already mentioned in foreign policy essay, the sentence there is no need to research papers, repeat this information in us history foreign policy essay, the in-text citation again. Examples: With Lawrence in statistic, Arabia was published in 1924 (Thomas). Lawrence of Arabia became famous due to the book of essay, Lowell Thomas (1924).
4. Statistic Research Papers? Multiple authors reference . As Level? If the source is written by multiple authors, then you should state last names of statistic research papers, all of market white paper, them, at least in research, the first reference within the us history foreign policy essay, essay. Later in the essay, one can use the name of the first author with et al for others. Example: (Morris, Raskin, 1993) first in-text reference. (Morris et al., 1993) subsequent in-text reference. Statistic Research? 5. Essay? In case of statistic, no author . Introductions Persuasive Essay? In some cases the author may be an papers organization or department, so the stating of essays, their name will complete the APA essay format . Or else the statistic research papers, mention of the book will also fulfill the need. Titles of capital management in ghana, books in the in-text references should be italicized, titles of articles, chapters, and web pages are in research papers, quotation marks. Organization: (ProfEssays.com, 2009) Book: (The correspondence, 1914) The reference list includes all sources used in catchy persuasive, the course of the statistic papers, essay and cited in the paper. The references should always be organized in thesis on working in ghana, alphabetical order . Research? This gives an essay how to beautify our school organized look to the essay.
It is research, also important to know exactly how different sources, such as books, journals, magazines, and web pages should be shown in the reference list. As certain requirements differ for catchy introductions persuasive essay, each type of source: Book : Author, A. (Year of statistic papers, publication). As Level English? Title of work: SUBTITLE. Research Papers? Location: Publisher. Note: if you have several books by thesis on working management in ghana, the same author in the reference list, you should list them in research papers, chronological order. Catchy Persuasive? Article : Author, A. (Year).
Title of article. Papers? Title of in ghana, Periodical, volume number (issue number), pages. on-line source : Author, A. A. (Year, Month Date if availiable). Papers? Title of article. Name of the immigration essay, web-site. Retrieved from http://www.url/ on Year, Month Date. Readers and statistic papers, writers alike can find headings as a useful tool in writing. Aside from providing order, essay headings can function as an ID – in the sense that it can provide identification on english the ideas that are presented below. Headings function as a guide for your readers, as it will clue them in on your thought flow. Statistic Research Papers? The APA style allows five levels of headings when writing.
Level one is the first category, while the satirical, subsequent levels are provisions for succeeding sub-categories. Statistic Research Papers? In the APA essay format it is how to beautify, of the statistic research papers, utmost importance to use the titles and foreign policy, headings appropriately. APA makes recommendations on the APA essay headings format, where information on papers font, punctuation and how to, position are provided, all of which can be viewed at ProfEssays.com : heading level 1: Centered, Boldface, Each Word with a Capital Letter. heading level 2: Left-adjusted, Boldface, Each Word with a Capital Letter. heading level 5: Indented, italicized, with a period . Note : in statistic papers, APA format headings #8220; Introduction #8221; and #8220; Conclusion #8221; are not required! Only the parts of the main body should have headings! Title page should be numbered in APA format. A “running header” should be placed in sythesis, the right corner at the top of the page next to the page number.
A “running header” in statistic research, APA style contains a short title of the satirical on overpopulation, essay. The essay title should be placed one-third of the page down from the top. APA styles requires to write a short title first, put a colon and write the statistic research, full title underneath. Immigration In America? Author#8217;s name is usually several lines underneath. The name of the research, course, the foreign essay, name of professor, and statistic, the date of submission are printed at us history policy the bottom of the APA title page. Statistic? APA regulations on abbreviations, tables and us history foreign essay, figures. Papers? You may not need it in your APA essay , but there are APA regulations on abbreviations, tables and figures. Abbreviations can be used later in the essay after the full form is thesis on working capital management in ghana, mention in the first time. Statistic? This saves space, but makes a mention of the author, book or organization each time it is used.
In APA papers both tables and thesis on working, figures should be presented on separate pages, with the statistic, caption at chemical sythesis the bottom of the page. Papers? What to remember with the APA essay writing format. Persuasive? The main thrust of documenting guidelines is to statistic papers, avoid plagiarism. To do so, several citing outlines have been created by many academics or groups – one of which is the American Psychological Association or the APA. As with other documenting guidelines, the APA generally recommends in-text citations.
These types are enclosed in a parenthesis and placed immediately after the borrowed thought or idea. Catchy Introductions Persuasive? When beginning with the research papers, APA essay writing format , P rof E ssays.com suggests that the student should always remember to take note of the reference material’s author(s), publication house, publication year and how to beautify, the page number where the idea was taken from. Research Papers? APA essay format may sound tricky and on working capital in ghana, troublesome to some, but is statistic, actually an easy way to organize a written work. Chemical Sythesis? The APA Essay Format is entirely designed to structure the flow of thoughts throughout the essay. It is said that the citing is complicated, but only has a few rules and guidelines that need to be followed. The format can be adapted depending on statistic the nature and the topic of a custom essay. It particularly helps in cases where many writers are involved in the writing process at english coursework the same time, giving symmetry and a logical presentation without a miss to the readers. When writing an essay, citing your reference(s) is statistic papers, considered a critical part of the how to our school, writing process. Statistic Papers? This fundamental element of us history foreign policy, writing helps students avoid plagiarism. In an academe, plagiarism is a very serious offense that can sometimes lead to expulsion. The American Psychological Association or the APA style is the formatting guide that is used when writing a paper on the Social Sciences.
As with all documenting styles, the APA has recommendations on essay format, headings and citing references. Information on papers formatting your APA essay now easier because there are a number of on-line sites, such as P rof E ssays.com , which can provide you with key points in documentation. Anyone and any company can claim to offer its essay help, but not every company can offer high-quality and result-oriented essay help. Chemical? The appropriate APA format for your manuscript. Many professors recommend strict compliance with manuscript formatting guidelines when writing any type of academic paper.
Following the statistic research papers, format not only ensures organization for each essay written by an individual student, but it also provides uniformity in appearance for all students’ academic papers. In writing a paper regarding the on overpopulation, social sciences, APA makes several recommendations and guidelines on statistic papers the format of english, essays . Though these elements may seem trivialon the use of the title page, the papers, format of headings, page numbers, margins, indentation and research white paper, spacing. Papers? Though these elements may seem trivial, P rof E ssays.com believes that compliance remains a must. Essay How To Our School? College essay format: writing effectively in the collegiate level. Statistic Papers? What differentiates a college essay from a high school or a junior high school essay is the essay, level of papers, professionalism it exudes. White? As more complex topics are discussed, the papers, need for further research becomes a necessity. Another important factor to how to, consider is the statistic papers, format of the essay. APA college essay format requires thorough referencing and thesis, citing as well as structuring of the essay . While college academic papers follow the basic essay format of introduction, body and statistic research papers, conclusion, it is immigration essay, important to statistic research papers, remember that the APA college essay format must be more encompassing and more extensive.
The APA college essay format differs from simple APA style so we provide specific essay help in this type of writing. P rof E ssays.com believes that many academes actually require a five paragraph essay on on overpopulation the college level, where the body consumes 60% of the whole essay. P rof E ssays.com is professional and reliable essay writing service which provides 24/7 customer essay help. Write Effectively With the statistic papers, Right Essay Format. Research? A standard essay format provides order to any academic paper.
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Dec 19, 2017 Statistic research papers,
Meeting the challenge of research papers, Capital Expense Planning (CAPEX) and Budgeting. FSN White Paper. Budgeting, planning and forecasting processes are already recognised as some of the most neglected and underserved management procedures when it comes to suitable systems support. So it should come as no surprise that the planning and approval of immigration essay, Capital Expenditure (CAPEX), a more specialised aspect of budgeting generally receives even less attention. Universally acknowledged by management of all levels as a problem area, it is dogged by lengthy timescales, cumbersome approval procedures and inaccurate data, causing many to statistic question the value of a process which absorbs so much management time. Yet the need to improve these processes is becoming more pressing by the day as management teams seek to shift the emphasis of reporting from a review of historic performance to a more forward looking stance that enables management and thesis on working in ghana, shareholders to papers understand better a company's future prospects for success. Chemical. Indeed, regulators around the world have urged more relevance, transparency and accountability in business reporting and the preparation of papers, forward looking statements has been a constant theme of the regulatory and political agenda over the last few years.
In the United States , public companies have become used to more frequent quarterly reporting and similar measures are planned in Europe with the introduction of the as level, EU Transparency Directive in 2007. The quality of management information systems is crucial to the delivery of timely and accurate forecasts, yet for many organisations, the CAPEX process is over reliant on a labyrinth of disconnected spreadsheets and manual processes. In recent years, a number of research papers, specialised software solutions have emerged aimed at providing specialised functionality and workflow capability in support of budgeting, planning and forecasting processes. These have had a profound affect on improving the immigration, speed of budgeting processes, improving collaboration between user communities and enhancing data quality and reliability. In view of this success and the benefits of broadly based budgeting, planning and statistic research, forecasting functionality, attention is now turning to the need for more specialised applications such as Capital Expense Planning (CAPEX Planning). This white paper explores the special challenges and essay how to beautify our school, demands of CAPEX Planning seeking to explain how a newer generation of emerging solutions will also transform the planning and management of statistic research papers, large scale capital projects into a more dependable process. CHALLENGES OF CAPEX BUDGETING. Coping with uncertain projections. Large scale capital expenditure is almost by chemical sythesis, definition a special case. Statistic Research. It does not conform to 'normal' budgeting routines because the activities are unusual, generally require special funding arrangements and often attract high levels of business risk requiring Board level consideration and approval.
What constitutes a 'special case' varies between industries and english coursework, the scale of the project relative to the size of the companies involved. Furthermore considerations around the acquisition of pre-built assets are very different from the issues surrounding the design and build of research papers, a major asset such as open cast mine excavator, a new production capability, construction project or scientific endeavour. What marks out these projects is their very significant scale, the lengthy (multi-year) timescales for completion and their complexity. Naturally, modelling and planning CAPEX spend in this environment is subject to significant uncertainty, especially if the project is novel and takes the organisation into uncharted waters. Planning expenditure becomes a balancing act between expert technical opinion, financial appraisal and risk assessment. Market White. Where projects are of a one-off nature and there are no precedents, then risk assessment becomes a crucial aspect of project evaluation and planning. Despite better knowledge, experience, training and methodologies around the planning and execution of large scale projects they still have a propensity to go spectacularly wrong from the statistic, earliest stages, suggesting that the CAPEX planning process is flawed. For example, the Olympics planned for Beijing in 2008 and London in 2012 have been dogged by budget revisions on a massive scale. Indeed many countries around the world can point to public and private sector projects that have exceeded their planned budgets. As Level English. It seems that overruns go hand in hand with project complexity and scale.
Glenn McCauley, Head of PFI (Local and Regional Government), Consulting at Deloitte . The Private Finance Initiative (PFI) is a form of private and public sector partnership in which the risk and rewards of financing long term developments are transferred to the private sector. Statistic Research. This usually takes the form of us history foreign policy essay, private sector companies building assets on behalf of local and central government using commercially available funding, providing facilities management services, and committing to maintain these assets over research papers their working life in thesis on working management in ghana, of a service payment or Unitary Charge. They are generally large scale and can often span twenty to twenty five years. But taking decisions over such a long timeframe is riddled with uncertainty. Decisions have to be made about the asset being developed as well as the services that will be required to research maintain them in due course.
It involves an element of thesis on working, crystal ball gazing because the shape of research papers, future services may be difficult to define and the public sector often finds it difficult to specify what it wants over the long term, says McCauley. Also long term plans in the public sector are susceptible to changes in policy. Many authorities are investing heavily in waste management programmes and facilities for treating household waste. Essay. But a change in government policy with regard to bio-degradable packaging for example, could change the overall demand for individual types of treatment facilities overnight. It means that the research, planning phase of the project has to consider a number of options and the arrangement have to be flexible to essay how to beautify our school change. You have to consider the papers, long term risks, and the affect of these on construction costs as well as the likely changes in services and their effect on costs. But by far the biggest issue is the organisational impacts that add the biggest risk during the planning phase. It is the cost inputs suggested by technical advisors and experts that create the biggest sensitivities in the project plan.
An inefficient financing structure is going to have much less of an impact than flawed assumptions about costs. As Level English. Evidence shows that for large scale construction projects, like the Scottish Parliament's building at statistic research Holyrood, it is the cost of foreign policy, building things that is important. There has to be a robust and transparent process for really scrutinising the initial costs input, adds McCauley. Planning long term projects is statistic papers costly and sometimes public sector organisations are put off by the difficulty of justifying the potentially high abortive costs if the project does not progress Planning and preparatory work are key to a successful outcome. It is surprising how often organisations hurl themselves into long term projects and huge investments with the flimsiest of business cases.
The focus should be on getting it right first time, says McCauley. Promoting multidisciplinary engagement in the process. Projects with contract values measured in the tens of millions almost inevitably span a range of functional expertise. Depending on us history foreign, the nature of the development, building up project costs can involve architects, engineers, and research papers, scientists. Market Paper. Similarly, responsibility for revenue assumptions may reside with marketers and commercial management. Whilst each specialism may be responsible for a discrete area of the research papers, CAPEX plan it is important that the individual parts are tightly bound so that the overall plan is in america simultaneously updated for changes in any of the papers, constituent parts and each functional area has an appreciation of the consequences of a change of planning assumptions on outcomes elsewhere within the plan.
The position is complicated further where the CAPEX plan depends on cost inputs drawn from several organisations. Plans not only have to meld different functional viewpoints but they also have to in america overcome obstacles between organisations operating in different geographies and papers, possibly, time zones as well. CAPEX planning should be a collaborative effort between finance and the business says Ed Kiernan, head of Business Intelligence at Deloitte Consulting in the UK . According to Ed Kiernan, a director of Business Intelligence (BI) at Deloitte Consulting it is extremely challenging to plan large scale CAPEX spending in a standard template. Typically, these projects are too complex for the finance department to simply issue standard Excel templates to the business. The business must do its own local modelling, planning the business as it sees it. But the in america essay, disconnect between business and finance is very real. Research. The chances are that in a very large project a number of finance professionals and bankers will pour over the economic feasibility of the plan, reviewing matters such as interest rates used, taxation and accounting policies. But who is looking at the assumptions made by the business? It is these technical and business assumptions which can really scupper the CAPEX plan. Large scale CAPEX planning should not only be viewed as a partnership between the finance function and the business but also involve as many stakeholders as possible to validate the underlying assumptions. Linking long term projections to financial plans.
Managing the thesis, financial consequences of the CAPEX planning process is especially challenging. Research Papers. Estimating the state of a balance sheet, say, 12 years out as level coursework or predicting project cash flows over a decade is inherently subject to doubt. Papers. Planned and unplanned changes to project specifications and requirements go with the territory. Senior planners in the public and private sector often describe it as 'crystal ball gazing' since the lengthy timescales introduce considerable fluidity into the planning assumptions and finance professionals often feel cut adrift from the underlying technical assumptions made by other functional areas and technical experts. As one senior finance professional in the defence sector describes it, the financial aspects of the plan, for example, the cost of thesis in ghana, capital, depreciation policy, the timing of funding and exchange rates used may have a measurable impact on statistic papers, the project's outcome but these factors pale into insignificance compared to some of the assumptions made around technical and operational feasibility. The discovery of unhelpful geology on a construction project or the impact of persistent bad weather on the delivery of a North Sea oil rig can have far more damaging consequences on financial outcomes.
Similar issues affect long range planning once construction of an asset is complete and the project transitions into a long term services contract. Chemical Sythesis. The timing of maintenance cash flows (both expenditure and research papers, revenue) could be very difficult to forecast especially where the services are novel and ill-defined. Technology itself changes so quickly that assumptions around methods of service delivery, such as maintenance of aircraft or operation of complex network infrastructure can be obsolete before they come into effect. After the success of its planning process for IT projects and capital equipment, The University of Texas M. D. Research White. Anderson Cancer Centre is extending its reach into CAPEX planning for buildings and large scale renovations. The University of Texas M. D. Anderson Cancer Centre is one of the statistic, world's most respected facilities devoted exclusively to cancer patient care, research, education and prevention.
It's a major centre, providing care to around 78,000 patients a year as well as investing approximately $400m in research. Furthermore, the size of the us history foreign essay, institution, which employs more than 16,000 people has increased about research 50% in the last five years and includes, for english coursework example, three research buildings, an outpatient clinic building, a cancer prevention building and a proton therapy center. Clearly, managing a patient care, research and educational driven facility on this scale involves considerable attention to capital expenditure planning. Juan Castro, Director of Financial Forecasting Analysis, is a member of the finance team responsible for the coordination and statistic research, planning of the annual $400m CAPEX budget within the capital in ghana, context of long range strategic plans. Typically, three quarters of the yearly expenditure relates to new buildings and renovation with the rest divided between IT investments and equipment such as linear accelerators and MRI scanners. The latter are handled within the existing Hyperion budgeting and planning systems but expenditure on buildings requires a different approach. The facilities department uses a specialised project management tool for planning at a detailed level.
It is great for traditional budgeting and allows project managers and statistic papers, engineers to build up the us history policy essay, costs on an account by research papers, account basis, but it does not recognise the market research paper, cost drivers, nor the papers, revenues associated with the expenditure and so it is difficult to plot a Return on Investment (ROI) or to carry out any sensitivity analysis. So the financial consequences of how to our school, capital expenditure are not obvious, says Castro. To overcome these limitations, the centre deploys finance staff within the facilities department to papers assist in the preparation of the plans and communicate the results to the centre. Nevertheless, the us history foreign policy essay, process relies on intermediary spreadsheets which Juan Castro would like to see replaced by proper applications. There is always the papers, risk that something will fall down the cracks, he says. Ideally, you should have finance and operations personnel working in the same environment and sharing the thesis on working capital in ghana, same model.
At the moment we rely on an embedded finance function and statistic research papers, good communications to paper over the cracks in systems. Juan Castro believes the way forward is to build on the success of the existing Hyperion system that project managers use for IT capital expenditure planning. Project managers understand project phases such as 'analysis and planning', 'execute and control' and chemical, 'roll out' but do not necessarily appreciate the different accounting policies required for each phase. Using a driver based approach project managers simply drop their costs into operating expense lines and the system does all of the work behind the scenes capitalising costs where appropriate. When considering new building facilities we could build in statistic research, revenue drivers based on number of patients served, incremental operating beds and vehicle parking requirements. Another existing system allows budget holders to rank proposed CAPEX equipment spending something which Castro and his department are keen to see in policy, any further development of a CAPEX planning system. Departments can rank their equipment requests and statistic, these priorities can be re-worked at the divisional level until various committees review and approve or reject the proposed spending. The new equipment requests and known replacement cycles are then built into the long term (10 year plan). Castro is keen to build this capability into the CAPEX process for buildings but is also conscious of the need for immigration more sophisticated functionality around performance metrics, depreciation schedules and ongoing operating costs such as renewals and maintenance. Even though the planning is complex he is statistic papers confident it should be possible to market white paper define core requirements for CAPEX planning - provided there is some flexibility.
Large scale CAPEX planning is definitely on our road map, he concludes. Record keeping and complying with IFRS and statistic research, US GAAP. One of the white, challenges of research, CAPEX projects is the need to plan at a detailed level of granularity because complex assets are multi-faceted and chemical, involve different accounting treatments. Between them, IFRS and US GAAP cover most of the global 2,000 companies and since most national standards around the world tend to be based on statistic research papers, either of these two major standards, no attempt is made in this white paper to consider accounting treatments beyond this. IAS 16, Property, plant and equipment, is the main international standard that deals with tangible fixed assets.
In addition IAS 23, Borrowing costs, deals with the capitalisation of borrowing costs and IFRIC 1, Changes in existing decommissioning, restoration and similar liabilities, deals with changes to decommissioning liabilities and chemical sythesis, the effect of such changes on research, the carrying amounts of tangible fixed assets. Also IAS 38, Intangible assets, briefly sets out the treatment of us history foreign policy, software development costs and other intangibles contained in or on assets that have physical substance. Statistic Research. IAS 11 deals specifically with the recognition of costs and revenues around construction contracts. So building up a CAPEX plan for a complex project requires the correct categorisation of in america, each major component so that it is treated appropriately in financial forecasts integrated to the CAPEX plan. For example, each part of an statistic papers, asset of an item of property, plant and sythesis, equipment that has a cost that is significant in relation to the total cost of the research, item should be depreciated separately. Essay How To Beautify. A good example is an aircraft and its engines, or alternatively, a blast furnace and its lining. The appropriate cost is the purchase price plus any costs directly attributable to research papers bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
It also includes estimated costs of dismantling and essay beautify our school, removing the statistic papers, asset and restoring the site on which it is located. When planning for CAPEX, care has to be taken that where appropriate, costs that are directly related to employees, such as, site preparation, assembly and professional fees which can be capitalised, are included. It can be seen that confirming the appropriate accounting treatment in the CAPEX plan for these complex assets depends heavily on expert technical (engineering and scientific) knowledge as well as financial expertise. As is well known, there are differences between US-GAAP and IFRS but in broad terms these affect the basis of measurement rather than the detail of what should be recorded. Whilst IFRS allows assets to be valued at historic cost or on a revaluation (fair value minus accumulated depreciation and impairment losses) US GAAP generally requires the use of as level english, historic cost. The other big difference is that IFRS allows major inspection or overhaul costs to be included as part of the cost of an asset whereas US GAAP expects these costs to be expensed. CHALLENGES OF CURRENT PRACTICE.
Heavy reliance on manual controls and spreadsheets. Current CAPEX planning and forecasting practice relies heavily on statistic research papers, the use of spreadsheets which although ideally suited to complex calculations performed on behalf of an as level english coursework, individual, were not designed as a substitute for statistic a complete application. Furthermore, as everyone knows, spreadsheets can represent a serious risk of error. Unnoticed errors in logic and inadvertently overwritten formulae are just two of the conditions that can give rise to serious adverse consequences. Thankfully, many mistakes are spotted early or contained within the boundaries of the authoring company but on many occasions the problem 'escapes' into the public domain and can cause serious financial loss or reputational damage. This is particularly true of large scale CAPEX projects. Take for example the 2012 London Olympics preparations which failed to properly account for VAT, adding unexpected millions to essay how to beautify the latest estimate. Poorly developed processes and audit trail. More importantly, spreadsheets provide very limited support for the CAPEX planning and approval cycle.
In the main, different aspects of papers, CAPEX planning tend to be carried out in functional 'silos'. For example technical and engineering costings and assumptions tend to be carried out separately from the research white, financial plan covering depreciation, funding, cash flow and projected balance sheet with the result that changes in statistic papers, one area are not automatically reflected in as level english coursework, the other. This lack of visibility and collaboration around CAPEX plans seriously jeopardises the integrity of the plans and introduce unwelcome delays into the planning process. Similarly, the lack of process support which characterises a spreadsheet bound process makes it difficult to monitor changes and trace them back to individuals. VeriSign seeks stronger links between CAPEX business case and planning. VeriSign operates the systems that manage .com and statistic research, .net, handling as many as 18-billion Web and email look-ups every day. Immigration. VeriSign also provides managed security services, security consulting, strong authentication solutions, and commerce, email, and anti-phishing security services to organizations all over the world while securing 3,000 enterprises and over 500,000 Web sites worldwide. Furthermore, it runs one of the largest telecommunications signaling networks in the world, enabling services such as cellular roaming, text messaging, caller ID, multimedia messaging, and papers, mobile media management. Unsurprisingly, CAPEX Planning is in america a key aspect feature of its business and therefore a key aspect of its planning process.
When VeriSign's business units generate requests for capital expenditure each year, each request requires a fully worked business case with justifications and expected return on investment (ROI). The planning process usually occurs prior to the development of these detailed business cases and therefore during the planning process, the research, Financial Planners create multiple placeholders for anticipated CAPEX expenditure pending the development of a detailed business case. Market. Whilst the planning and CAPEX systems are manually linked, the biggest challenge is reflecting the projects' realistic anticipated ROI in the detailed financial plan. Elysse Hack, VeriSign's Director of statistic research papers, Planning, explains that Whilst the incremental expense side of the approved CAPEX projects flows through to the detailed plan it is us history foreign essay challenging to get accurate revenues and expense savings. Businesses can sometimes be more optimistic about revenues or cost savings than turns out to be the case. Statistic Research Papers. Naturally, when the business cases are prepared, the management, detailed analysis of revenue or cost savings is research papers validated but since the planning process occurs prior to the business case development, the initial ROI created by the Business Owners is used and this ROI may not reflect the validated revenue or cost savings that have been determined during the business case process. It is also difficult to confirm the strategic alignment of CAPEX spending. Capital expenditure is policy essay generally strategic in nature but this information is currently not captured in the plan. Similarly, the research papers, detailed financial plans give no sense of the priority of the as level coursework, different projects or the correlation of the CAPEX spending to revenue, she adds. In common with other large companies, VeriSign has considered automating the research, link between the CAPEX approval system and its planning system but creating such a unified system is hampered by foreign, the need to budget at very different levels of detail and an understandable reluctance by business units to base their Plan on benefits that have not been fully determined at the time of the planning process.
THE EMERGENCE OF SPECIALISED SOFTWARE SOLUTIONS. As the market for budgeting and planning products matures, specialised solutions dealing with CAPEX planning are starting to statistic research appear. Building on immigration in america essay, a solid web based planning process this new generation of products provides a platform for statistic research collaborative CAPEX planning at a detailed level which is nevertheless integrated with the financial plans. This coupling of financial and operational CAPEX planning overcomes the significant limitations of spreadsheet based systems and ensures the financial and operational integrity of proposed expenditure. Market Research. Furthermore, technical and financial experts within the company and from the outside (if required) have full visibility of the financial consequences of changes in operational planning assumptions. Many of these systems also provide specialized (but customisable) functionality designed to support common CAPEX planning tasks, such as categorisation of assets, depreciation calculations, funding and cash flow options over the duration of the whole project. Statistic Papers. In some cases, existing assets can be brought into CAPEX planning via a fixed assets register where partial additions and disposals can be recorded and depreciated or re-valued as required after taking into account impairments. Some packages also provide the market research white, ability to plan for capital asset related expenses such as costs of maintenance, repair and insurance. One of the research, most welcome features of modern software solutions is the immigration, guided workflow that governs the approval process for CAPEX spending.
Plans can be reviewed at critical stages and successive reviewers can normally accept or reject plans, proposing or making adjustments as required. Automating the approval chain in this way accelerates the process whilst maintaining a full audit trail of statistic research, changes, who made them and market white paper, when. CAPEX planning is statistic research a complex process often involving considerable levels of expenditure and exposure to thesis capital management risk. Large scale projects such as these have a propensity to go off the rails, a situation encouraged in the planning phase by spreadsheet bound processes which are prone to error and statistic papers, do not afford sufficient opportunities for chemical sythesis collaboration between technical and financial specialists. However, a new breed of solutions is emerging, which building on successful web based implementations of more straightforward budgeting and forecasting applications, provides the specialized functionality necessary for CAPEX planning combined with guided workflow and process support. These systems provide the ability to plan for large CAPEX spending in a collaborative environment which ensures that financial and technical plans are inextricably linked covering all phases of an assets' useful life from planning and construction through to research maintenance and decommissioning. Chemical Sythesis. In this environment, operational matters are automatically reflected in financial outcomes and management can assess the impact of different scenarios on cash flows, taxation and projected balance sheets spanning several years. But collaboration on this scale also brings benefits in a more tightly controlled approval process with greater visibility for decision makers and a faster decision cycle.
CAPEX software, specifically designed for the task and statistic papers, the process has the ability to transform an important and policy essay, high risk endeavour into a controlled and dependable process. About FSN Publishing Limited. FSN Publishing Limited is an independent research, news and statistic research, publishing Organisation catering for the needs of the finance function. The report is written by Gary Simon, Group Publisher of FSN and Managing Editor of FSN Newswire. He is a graduate of London University , a Chartered Accountant and a Fellow of the British Computer Society with more than 23 years experience of implementing management and financial reporting systems. Formerly a partner in Deloitte for more than 16 years, he has led some of the most complex information management assignments for global enterprises in the private and public sector.
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6 Punctuation Tips For A Sexier Resume. Statistic Research Papers. #1 Thing Recruiters Want You To Know About Getting A Job AppDynamics. How To Land A Job At Northside Hospital. 3 Tips For Getting A Job At Medidata Solutions. The Secret To Networking When You Don#039;t Have Any Time. Thesis Capital. 3 Ways Emotionally Intelligent Leaders Make The Most Of Online Collaboration. You want a resume, cover letter, and statistic research papers, LinkedIn profile that presents you in thesis on working capital management the best possible light. With all of the emphasis on loading your documents with keywords, accomplishments, and statistic, metrics that make the case for you being the perfect fit for the position you’re after, have you overlooked proper punctuation?
Some might wonder what the big deal is about punctuation. Surely if you start your sentences with a capital letter and end them with a period, that’s all you need to worry about, right? Unfortunately not. The text in career documents is often so packed with information that seemingly inconsequential punctuation missteps can distort your meaning, or worse: cause the reviewer to pause in on working management confusion. That pause is bad news for you: it may make the reviewer see you as a less-than-attractive candidate, questioning your ability to statistic research papers, communicate or pay attention to details, both highly valued skills in today’s workplace. Just as a modern spouse becomes more alluring to a partner by sythesis doing the dishes and laundry, using proper punctuation makes you downright sexy to a hiring manager. Both efforts make lives easier for the people who are important to you, so go the extra mile by following these important rules (and do the dishes): In addition to appearing at the beginning of sentences and in statistic papers section headings, capital letters also signify important words. But using too many “important words” in policy your documents slows the reader down or seems pretentious. For example, I sometimes see text like this in papers resumes: “Expertise in Human Resources, Training, and Recruiting” Try: “Expertise in human resources, training, recruiting” instead.
Other than proper names like your own name or the names of chemical products, you will rarely need to capitalize words that don’t appear at the beginning of a line or sentence. Statistic. You’ll also want to capitalize your own job title above each position listed on your resume. However, if you reference someone else’s job title in your career documents, the general rule is sythesis that it is only capitalized when the person#8217;s name follows (Vice President Joe Smith) not when merely referring to the position (as in “reporting to the vice president”). Statistic Research. Of course, every rule tends to have its exceptions, and there are a few for essay how to capitalization. However, these are good to start with. Use hyphens for compound adjectives that precede a noun, such as “client-focused approach” or “full-time employees.” And if you have two adjectives that modify the same base word, use a hyphen after the statistic research papers, first, as in as level english coursework “mid- and senior-level management.” Do not use a hyphen in a compound adjective if the first word ends in statistic research papers –ly, as in “highly qualified candidate.” Semicolons can either separate two independent clauses when the second clause is essay not directly related to the first, or they can be useful when you want to list items that already include a comma.
For example, “Proficient in software including Microsoft Excel, Word, and papers, PowerPoint; CorelDRAW; and Adobe Photoshop.” Colons are used to english coursework, join two independent clauses when the papers, second clause is directly related to the first. The most common usage in career documents is for lists, as in “Proficient in the following software: MS Excel, Word, and as level english coursework, PowerPoint.” There’s fierce debate between those who advocate using serial commas (putting a comma before the final “and” in papers a series) and immigration in america, those who don’t. The best practice for resumes is to papers, use serial commas, as they can really make your career documents easier to understand. This is especially true when you list series of items where two things may be grouped together (think: sales and marketing). But even sentence construction like “Facilitate mock interviews, identify position and tailor interview questions” may cause the reader to stumble. In America Essay. At first read, it may sound like the candidate is statistic papers responsible for identifying a position and identifying someone who tailors clothes! So my advice is to avoid ambiguity by always using serial commas in chemical career documents. The current convention is to research papers, use one space after a period, not two. Same goes for colons.
I know, I know. If you grew up learning to type on an IBM Selectric, back in the stone ages like I did, this is a hard habit to chemical, break. But, if you keep using two spaces, you’ll look as antiquated as the typewriter. Trust me, knowing these six punctuation tips will make you a real turn on statistic research papers to an employer. Now that you’ve reviewed some of the coursework, punctuation rules that you’ll want to be aware of, I’ll share the most important rule of all: however, you choose to use punctuation throughout your career documents, do it consistently!
Even more jarring than not following proper punctuation rules is following them only some of the time. Of course, these rules may change depending on the document you may be writing. Or, if you have a profession (like journalists do) that demands adherence to a specific style guide, like AP, Gregg, or Chicago#8230; Hot, I know. ;-) For a more in-depth look at statistic punctuation, I recommend checking out Susan Whitcomb’s book Resume Magic . It’s a great resource for every aspect of preparing your resume, and has a particularly good section on punctuation. And, if you’d like to see resumes with some real sex appeal, check out chemical sythesis, my samples on ProfessionDirection.com. This post was originally published on an earlier date. Kristin S. Johnson is a TORI award-winning, 6-times certified resume writer, job search coach, and statistic, social media consultant. Her approach is cutting-edge, creative, and kind.
As owner of chemical sythesis Profession Direction, LLC, she works with professionals and research papers, aspiring executives across the country. Disclosure: This post is sponsored by a CAREEREALISM-approved expert. You can learn more about expert posts here .
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Essay , Introduction , Rhetoric 1089 Words | 3 Pages. Example Essay “He that is essay how to beautify good for statistic research papers, making excuses is foreign policy seldom good for anything else.” -- Ben Franklin. As early as the . founding of the United States of America, Mr. Franklin observed society using the excuse, I don't have enough time… and it negative effects on their lives. Today, it is frequently used as an excuse to justify the statistic lack of time management skills. The effects on us history policy essay, kids, work, or even in family life are sometimes devastating. Statistic Papers. In a day there are 24 hours, and time is available.
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A Separate Peace , Catheter , Farley Mowat 1022 Words | 5 Pages. Auditing Introduction Letter - Example. Auditing Introduction Letter Leslie Brian ACC/546 August 6, 2012 Eddie Loussararian Auditing Introduction . Letter Greetings! To start off, I would like to paper introduce myself; my name is Leslie Brian, and statistic papers I am a lead auditor for Nortex, Inc. Our organization is a leading firm in the industry, with offices in more than 20 states.
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Midterm Essay Examples 2 years ago * * Email * Favorite * Download * Embed * « ‹ › » /50 . ? 0 comments ------------------------------------------------- Formularbeginn Formularende Midterm Essay Examples - Presentation Transcript 1. Midterm Essay Workday and Examples 2. Warm Up 3. Essay. Warm Up • Is this the midterm a persuasive essay or an informative essay ? 4. Warm Up • Is this the midterm a persuasive essay or an informative essay ? • In. American Civil War , Connecticut Compromise , Constitution 947 Words | 4 Pages. ? Essay 1 The methods of political control used by the Han and Imperial Roman Empires were different, as in the degree of citizen participation . in government because of how each empire utilized it to control the people. Statistic Research Papers. However, the use of thesis capital management theologies to justify rule was a similar method used by statistic research papers the two empires because it allowed leaders to win over the people in more ways than one. In addition, the use of militaries to control the essay our school population and outlying territories was a similar method because. Ancient Rome , Byzantine Empire , Constantine I 2376 Words | 6 Pages. ART-O-METER scale essay Music is a form of expression; it is art, and research papers what makes it of highest or lowest value can often be a matter of . personal choice. There are, however, universal ways of looking at a song’s value. First, one can analyze a song based on the message the writer wants to reveal.
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Definition Essay How to write a Definition Essay : Outline, Format, Structure, Examples , Topics Writing a . definition essay A definition essay is an essay concentrated on statistic papers, the explanation of the meaning of a definite term. The term may be analyzed from the position of one and only meaning and also from the position of as level coursework subjectivity of the person defining the term. Research. This classification divides the immigration words into two groups: •material terms – a table, a door, a printer. •spiritual terms – friendship. Causality , Cosmological argument , Definition 2125 Words | 7 Pages. 4176 Introduction to Management Semester 1, 2013 Assessment Task 2:Critical Essay IDEAS in MANAGEMENT Writing instructions . and Marking Rubric This assessment task is an ESSAY . The RMIT College of Business requires you to use a particular style of essay writing which involves both the way the statistic research essay is structured and the way that you acknowledge other people’s ideas used in essay your work. The structuring of an essay is very clearly described in the RMIT Study and Learning Centre Essay Writing. Article , Citation , Critical thinking 807 Words | 3 Pages. Example Essay for Primary Research.
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Article , Essay , Literature 450 Words | 2 Pages. About Narrative Essay Narrative essay is a popular topic on the Continuous Writing section and students should take note that . this topic has appeared in research papers the SPM examination almost every year since the paper was introduced. Many people think that writing a story is a difficult task, but believe me, it is how to much easier than what you think because you are not confined to any particular point. Therefore, you are free to voice out everything that is in your mind. A narrative essay is a piece of writing. A Story , Character , Essay 1134 Words | 3 Pages.
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Australian English , British English , Dialect 953 Words | 3 Pages. Literary Theory Essay on Dryden's 'an Essay on Dramatic Poesy' painting. Unlike Plato, Aristotle believes that it is ungrateful to consider imitation as a mere copy or reflection of reality since it involves a complex . meditation of papers nature that reveals human creativity. It is therefore considered as a human Art. This essay deals essentially with the neoclassical conception of Mimesis, and immigration essay the attitude of the neoclassicist John Dryden towards the research papers ancient literary theory. Chemical. Neoclassicism was a widespread and influential movement in literature and visual arts enduring from. Ancient Greece , Drama , Literary criticism 1295 Words | 4 Pages. How to Write a Research Essay for History STEP 1: Focusing your topic: In writing a research essay for history, you should . first formulate an idea (a working thesis) about the focus of your research. This gives you a starting point to find source information. The thesis statement must address your assignment. Use keywords from your assignment to help formulate a working thesis statement.
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African slave trade , Answer , Atlantic slave trade 857 Words | 4 Pages.