企业人力资源管理转变的过程研究

Essay代写范文:“企业人力资源管理转变的过程研究”，这篇论文主要描述的是人力资源管理是一个组织发展的重要资产，也是每一个组织中必不可少的一部分，在工业革命以前劳动力就像是一件商品，雇主们思考的只是如何去购买劳动力这件商品，随着管理者们逐渐意识到人情味对于促进生产的重要性，人力资源管理的概念也随之出现，人力资源管理在后来的不断发展当中在组织中的地位也变得越来越为重要。

In its primitive form, in the pre-industrial and even the industrial revolution period, labour was treated like a commodity, facilitating employers to buy or sell and hire and fire. Subsequently, it was dealt as one of the four factors of production, Viz., land, labour, capital and organization, thereby missing the human touch. However, much later, it was realised that employees have sentiments, feelings, rights, concerns, psychological and behavioural aspects, and hence they need to be treated differently from the remaining factors of production (land, capital and organization). This paved the way to emergence of the concept of personnel management (PM). However, PM was evolved with a set of well defined rules and regulations confining itself to administrating manpower.

With developmental aspects of manpower gaining importance, emphasis on developmental aspects combined with humanitarian approach resulted in human resource management (HRM) and human resource development (HRD).

Like in the management of other factors of production, management of human capital too has its own risk profile attached to it.

Risk: Historical Perspective 风险：历史的视角

Risk and uncertainty have existed before it was documented, theories evolved and models for its prediction designed- in fact Risk and uncertainty have been ever present from the time life evolved. Risk management of a sort was in vogue even in the cave man stage through conservation of resources (water and food) and designing mechanisms to protect themselves from wild animals. Along with other inventions mankind, over the centuries, could recognise the prevalence of risk in their activities, leading to evolving of theories, and efforts to measure it through various models either to mitigate or eliminate risk.

It was in the first quarter of the twentieth Century that Frank H. Knight (1921) postulated for the first time a robust framework of risk, uncertainty and profit in economic literature. Subsequently, in many fields like business management financial investment, etc., risk analysis and management was ushered.

Risk: Definition and Anatomy 风险：定义和解剖

Risk is the presence of uncertainty of results regarding present actions. Risk arises due to occurrence of chance events, incubating and culminating in the changing dynamics of the environment. Rowe (1977) aptly stated that 'Uncertainty exists in the absence of past, present or future events, values or conditions.' Though, there exist various degrees of uncertainty, the basis for uncertainty is absence of information about a system under consideration. Also, Rowe (1977) in a nutshell referred to risk as 'the potential for the realisation of unwanted, negative consequences of an event.' Emphasizing the negative consequencesof risk, Willett (1901) defined risk as 'objectified uncertainty regarding the occurrence of an undesirable event.' There is nothing constant, but change. Risk profile too is not constant and changes with time.

Necessity of Different Risk Management Models 不同风险管理模式的必要性

Risk management has now become a necessity for varied and various specialists including doctors (health sector), politicians (risk of losing, winning and retaining power), lawyers, environmental groups, sociologists, psychologists etc. The diversity of these segments necessitates an evolving of different risk management models suitable to them. No single risk management model can fit all the sectors which are functionally different.

Risk Management and HR 风险管理与人力资源管理

All functional areas of an organization are affected by risk. Also, the extent of risk cannot have predictable limits. A single event can unleash a variety of risks. Risk is omnipresent, omnipotent and omniscient.

While risk analysis was designed vigorously in financial and manufacturing sectors, a framework for macro risk analysis in the HR domain needs attention. Therefore to fill this void, here is an attempt to build a theoretical framework of risk analysis in the field of HR management. Believably, this can be of some use to the professionals and practitioners of HR management. Given below are the perceived areas of risk in HRM.

Attrition Risk 流失风险

Retaining highly skilled manpower in various functional areas in an organization is a greater task of risk management; an HR risk manager has to perform. Greater demand coupled with competitors offering better pay packages and creation of a more conducive working environment to such skilled manpower can be a risk of higher magnitude an HR risk manager has to manage. Probably a dynamic risk management model based on the type of skills, re-orienting skill based packages and re-creating a re-modelled working environment may have to be designed by the HR risk manager to retain such skilled manpower in order to eliminate or tone down the risk of attrition.

Retention Risk: 保留风险：

Retaining unwanted work force elements such as trouble makers, non-workers, lazy workers, non- performers and work-shirkers vitiates the working environment. Other good workers can emulate the former type of unwanted workers, deteriorating the work culture in an organization. The earlier an HR manager gets rid of them, the better will be the risk management that is adapted.

3. Employment Market Risk: 就业市场风险：

An organization in possession of trained manpower of a particular new skill/

technology which is scarce in supply in relation to its demand has the risk of losing such trained manpower to its competitors. Movement of such skilled manpower can be either within a country where better salary and perquisites are offered, or migrating to other countries where the salary package, taxation policy etc., are more attractive.

4. Corruption and Reputational Risk: 腐败和声誉风险：

Quiet damaging is the staff members within the organization resorting to corrupt practices. Acceptance of substandard service or material, by deliberately paying price applicable for a high quality service or material, and, similarly by accepting lower price for a product, to be delivered for a pecuniary benefit by the insiderstaff, destroys financial soundness and reputation of an organisation.

Non- Communication Risk:

Some organizations, mainly in developing countries, adopt non-transparent and no communication policy either to protect management's unscrupulous activities or to benefit a favoured few. In the short-run such feudalistic manpower policy appears to be not having any adverse effects. However, in the long-run, it unbundles its disastrous consequences like attrition of skilled manpower, adversely affecting production, either qualitatively or quantitatively or both, building frustration and dejection among employees etc. Eventually, this will result in damaging the brand image of the organization leading to disastrous consequences.

Currency Risk:

If the native currency is comparatively weaker in terms of stronger currencies like Dollar, Sterling, etc., migration for employment to other countries becomes an encouraging factor. The earnings through employment in stronger currency countries like US, Canada, UK, Europe etc., on conversion to weaker local currencies of developing countries increases their wealth manifold. Such a phenomenon of migration for employment occurs mainly in developing countries where their local currencies are weak.

Operational Risk:

Identifying and managing operational risk is something more than simple common sense. Inefficient and incompetent employees, insufficient internal controls, failure of information technology etc., can be the areas of operational risk which can affect an organization adversely.

Regulatory and Legal Risks:

Labour-force laws enforceable in a court of law or such type of regulatory bodies like labour tribunals may change the governing rules, regulations and laws. Safety measures to be adapted, changing law enforcing jurisdiction, penalty structure and enforceable procedures may undergo a change without any warning. Any loosely worded contract between employer and employee or a contract of one sided penalty or benefit is a potential legal risk in HR management.

Infrastructure Risk:

Basic amenities like communication tools (intercoms, intranet etc.), functional enablers (electricity supply, transport, good wash rooms, canteen facilities etc.), ventilation, office lay-out, not only facilitate smooth functioning, but also work as a weighing factor in retention of manpower. Seemingly, though this is not a functional area of HR management, but an establishment and administration management issue, this function is an aiding factor for better human resource management. Therefore, the HR manager has to take into confidence the administration manager regarding the infrastructure facilities and offer suggestive measures on these issues. This will help in reducing manpower retention risk arising on account of infrastructure problems.

10.Technology Risk:技术风险

Technology is ever changing. With the passage of time, the change in technology is occurring with greater frequency during the last few decades. From human resources point of view, it needs to be noted that rapid technology change may result in the risk of having obsolete, inadequate and insufficiently trained manpower.

If the native currency is comparatively weaker in terms of stronger currencies like Dollar, Sterling, etc., migration for employment to other countries becomes an encouraging factor. The earnings through employment in stronger currency countries like US, Canada, UK, Europe etc., on conversion to weaker local currencies of developing countries increases their wealth manifold. Such a phenomenon of migration for employment occurs mainly in developing countries where their local currencies are weak.

Political Risk:

Political risk can be (a) internal or (b) external.

Internal Political Risk:

Formation of groups within an organization based on age, sex, culture, race, religion, language etc., or discrimination positioned on the above mentioned segments can raise internal political activity detrimental to the health and interest of an organization.

External Political Risk:

Political parties through their pressure groups or local and national governments represented by political parties may interfere through regulatory modifications, strictures, mandates, changing legal framework, trade unions etc., and it can be a source of external political risk.

Ambiguity Risk:

Ambiguity has a built-in character of uncertainty about the possibilities. Ambiguity in the rules and regulations governing manpower entails susceptibility to legal recourse in cases of contention. If an organization deliberately keeps a part or whole of its personnel rules ambiguous with an intention of having either a reign of terror, or favouring few or punishing and penalizing some, a time will come to witness many litigations in a court of law or attrition of skilled manpower coupled with damage to its corporate image.

13. Coordination Risk: 协调风险：

All business functions have differently skilled personnel in its various departments. At times a single event can trigger a chain of complex risk product affecting manpower in more than one or two functional areas. This poses a greater challenge to manpower risk managers. In such cases, an HR risk manager probably cannot have an integrated risk management mechanism. Rather, functional area based HR risk management and at the same time ensuring a well coordinated risk resolving approach can be the answer.

Measurement of Risk in Human Resource Management

After identifying the risk and analysing the causes (e.g., attrition, communication, coordination, and retention etc., outlined in the aforesaid paragraphs), an HR risk manager has to develop risk measuring tools. Such risk measurement in the HR field can be quantitative or qualitative or both depending on the nature of risks identified. Risk measurement is transformation of factual statements into numerical data to the extent possible and resorting to qualitative measurement where quantification is not possible.

Conclusion 结论

Risk management is an essential ingredient for the commercial well-being of all organizations and all functional areas within an organization, including human resources. Risk analysis helps and aids in mitigation if not elimination of risk and uncertainty do visit and revisit in any set-up. It is the preparedness to accept and act, rather than reject and repent.

A successful organization anticipates and handles risk, while absence of such anticipation and handling makes an organization extinct. Failure to pick-up warning signals of risk, results in unpreparedness to handle risk leading to disaster.

Aversion to risk, ignorance of riskand indifference to risk aggravate undesirable consequences.

Avoidable risks mostly are internal risks. While such risks can be anticipated better, external risks prediction is not an easy task.

Analysis of risk is for getting apprised of the lurking hazards, enabling to draw a plan of action to encounter, soften, eliminate and mitigate them.

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2017年赴美中国留学生人数增加,2017年商科依然是最热门留学专业

你参观过美国的大学吗？这些全球出名的大学有没有让你羡慕呢？美国的教育资源非常丰富，并且办学严格，在美国继续读书一定会让你特别开心。下面为大家介绍美国公布的留学生调查结果信息，提醒大家如今去海外留学的人数越来越多了，中国留学生是其他地区留学生的好几倍，这也和中国家庭经济收入越来越高，条件越来越好，和家长普遍的开放态度有关系。而中国学生如果留在国内参加高考。压力比考美国大学还大，所以去美国考去本科院校的中国留学生也越来越多，人数超过了研究生。看来美国大学享有世界口碑，的确很吸引人。下面一起仔细看看美国公布的信息情况吧！

美国“开放门户报告”公布了2014/15学年美国高等教育院校招收国际学生的情况，美国高等教育院校招收的中国学生人数从274439人增加到了304040人，与2013/14学年相比增长10.8%，连续六年在美国国际学生中保持第一位。

本科生首超研究生

数据显示，攻读本科学位的中国学生人数首次超过了攻读研究生学位的人数。2014/15学年，共有124552名中国本科生，较前一年增长12.7%。中国本科生的数量比排名其后的所有六个国家的总和还多。在美国的中国研究生人数为120331，较前一年增长了4%。来自中国的非学位学生和选择性实习培训(OPT)学生也分别增长了8.7%和29.1%。

中国家庭的收入提高是家长选择送孩子出国读高中、读大学的直接因素。在这批中国本科留学生中，有一部分人是在国外读中学或在国内读国际高中。相较于国内同届高中生，他们有更优秀的语言成绩以及更加熟悉国外的教学模式，所以申请美国学校竞争优势明显，成功率也会高一些。

报告显示，国际学生依然愿意选排名高、位置好的学校。纽约大学超过南加大，连续两年成为招收国际学生最多的大学。位置好的哥伦比亚大学、南加大、纽约大学、东北大学、波士顿大学等学校的工科商科都不错，成为留学生的首选。金吉列留学专家表示，美国名校随着申请人数的增加，学校要求也水涨船高。所以申请名校要综合考虑自己的背景、专业等因素，打造属于自己的“核心竞争力”。

商科依然最热门

报告显示，在美就读的国际学生在选择就读专业上，商科依旧是最为热门的专业，但增长率已不高，只有4.8%;其次是工程类专业，数学和计算机类专业，增长率分别达到15.6% 和23.5%;第四位是社会学科，增长率为4.9%;第五位是物理及生命科学，增长率为4.8%;排在第六位的艺术类学科增长率达到了10.9%。

与以往商科申请持续升温相比，2014/15学年选择赴美读工程类、数学和计算机类专业的学生成为增幅最大的类别。另外，也有越来越多艺术类学科的学生选择去美国深造。

看了以上留学资讯，不知道你有没有心动？美国大学在全球有很好的社会口碑，比如哈佛大学，哥伦比亚大学，加州大学等都非常不错，商科专业更是是优势，在美国就读还有很多参观学习名企的机会，能亲身经历现场，近距离接触各种企业。这些优势有没有吸引你呢？加上美国的自然风光和社会福利待遇，每年吸引很多外国人前来投资、旅游、学习。综合各种条件资源来看，美国的确是个好地方。去了美国，你还可以抽空旅游，外出游行都非常方便。有出国留学的打算就要早点行动早点计划，再犹豫错过了入学季啦，有条件的家长一定要把孩子送出国，增长见闻，你看上面报告显示每年中国留学生人数都在持续增加，你的孩子要不要出国读书呢？

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2017年去加拿大留学怎么样,2017年最新加拿大留学优势盘点

加拿大在美国北部，是一个冬季比较寒冷，人口稀少，地域广阔的国家，很多国家的人都羡慕它的社会福利待遇，移民加拿大的人也越来越多。你身边有朋友在加拿大吗？你了解加拿大的教育吗？不了解的话也没关系。一直以来，留学美国、澳大利亚等国家的学生特别多，其实去往加拿大的人数也不少，下面将详细给大家介绍在加拿大留学的四点优势，从学历、双语环境、多元文化和环境安全的角度来介绍加拿大大学教育的优势，这也是吸引人去加拿大的四点理由，希望下列信息对大家有帮助。当你了解了它之后，就会对它产生兴趣，继而研究加拿大，搜集各种关于加拿大的信息。

2017年加拿大留学优势一：学历全球认可

加拿大教育属于欧美教育体系，学历是全球认可的。加拿大高中留学生毕业之后，比较容易转去自己想去的国家继续学习。而且加拿大大部分学校都采取小班教学的形式，老师会更关注每个学生的学习和成长。对学生的测评从日常课堂表现、课后作业、社会活动参与程度、领导能力等综合考虑，与国内的“一考定终生”不可同日而语。

2017年加拿大留学优势二：英法双语国家

想说一口流利而纯正的外语，培养语感是最好的方法。加拿大是英法双语国家，魁北克省是法语区，其他地方以英语为主。语言模仿能力在年纪越小的时候就越强，加拿大得天独厚的双语环境让学生能从小就接触并轻松掌握两门外语，这是很多出国读研的学生也望尘莫及的。

而在国内，即便是找外教、参加英语角或是参加各种各样的外语活动，都不能保证达到这样的效果。

2017年加拿大留学优势三：多元文化环境

国内大部分学生大学毕业之后都发现自己思维“定势”了，归结其根本原因就是见识太少。国内教育让学生停留在阅读书本上，反复做千篇一律的答题，参加考试，拿好成绩，甚至连跟老师、教授互动交流的机会都十分少，更别说能从学校锻炼其他能力。

加拿大作为欧美的教育体系的佼佼者，提倡并鼓励学生参与各种社会活动，学生还必须进入到加拿大高中所在社区做一段时期的义工才能毕业，众多大学都安排实习机会，让学生全面发展。

加拿大高中招收的学生来自世界各地，多元文化的环境可以让学生从更多的角度思考问题，培养学生多元思维模式，从多方面解决问题。

2017年加拿大留学优势四：安全的学习环境

其实对于低龄留学生而言，家长最关心的是环境安全。加拿大社会秩序良好，学生可以安心地学习，无需担心人身安全。同时，加拿大当地人很容易接受国外文化，且对人友善，学生很容易融入当地环境。

以上内容为大家从四方面展示了加拿大大学的优势，安全的学习环境，多元的文化等优势值得我们学习研究。我们从以上四点优势能看出来加拿大有很大发展实力，非常强大，它的教育不逊色于其他国家，其实它的优势不只是这四点，还有很多优点，在加拿大这里，你能找到适合自己的大学和专业，发展和锻炼自己的特长，打造自己的长处，而完善的社会福利待遇更能让人感觉到贴心，不用担心养老的问题。我们诚挚希望每个家庭，每个想要出国留学的学生都能找到合适的学校发展自己的特长。留学资讯将会提供不间断的新鲜资料给大家，出国留学是打开人生发展前景的一个大门，加拿大可能会助你成功，仔细考虑一下吧！

51due留学教育引领海外留学的风向标，打造最好的教育品牌，提供专业的代写服务，我们为自己的品牌代言，不负留学生的期待。提供全方位的服务，包括留学生作业代写、essay代写、assignment代写服务。

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会计学科信息披露的目的与影响

会计学Assignment代写范文:“会计学科信息披露的目的与影响”，这篇论文主要描述的是在企业想要申请公开上市时，就需要将企业自身的相关信息进行公示，让所有的公众以及投资者们能够看到实际的信息来做出最终的决策，这也是会计信息披露中非常重要的一部分，本文也举例了震惊美国的安然事件的财务舞弊，说明了在企业当中也存在着会计信息披露失败的情况，并强调保证会计信息披露有效性的作用和影响。

1.0 Introduction 简介

Information disclosure mainly refers to the actions that public companies take by using prospectus, listing announcement, periodic reports, interim reports and other forms to disclose company-related information to investors and the public (Rimerman, 1990). Investors and the public having an access to this information can take the information as the main basis for making more informed decisions (McCaslin and Stanga, 1986). However, after the establishment of information disclosure system, the use of accounting information fraud has occurred frequently, many people questioned the effectiveness of information disclosure (International Accounting Standards Board, 2010). This essay first explains the theoretical basis of the effectiveness of information disclosure, then combined with the case of Enron to discuss the reasons leading to the failure of information disclosure, and finally it is tentative to give conclusions on the effectiveness of information disclosure.

2.0 Main body 正文

2.1 Literature review

2.1.1 The theory of efficient market hypothesis

According to the classification of available information, efficient market hypothesis divides the capital market into three categories: weak form efficiency, semi-strong form efficiency, and strongly form efficiency (?i?an, 2015). ?i?an (2015) argues that efficient markets are ideal because in such markets, as information is shared by each investor and no one can use information to generate excess returns, information-based speculation ceases to exist and it gives full play the role of resource allocation function of securities market. However, in reality, information obtained by investors is always different, theoretically effective market can not exist, the market in reality is closer to a weak form efficiency or a semi-strong form efficiency market. The existence of information disclosure system allows investors to obtain high-quality financial information related to enterprises as soon as possible in order to make more informed decisions, so that the efficiency of the securities market is improved, making a weak form efficiency or a semi-strong form efficiency market is possibly close to the state of an effective market.

2.1.2 Information asymmetry theory

In securities market, the phenomenon of information asymmetry is widespread, the uneven distribution of information makes stock price unable to reflect the real business situation of a company, and information asymmetry causes adverse selection and moral hazard, which exacerbates inefficiency of securities market (FRC, 2012). In securities market, according to the theory of information asymmetry, raisers and investors have different information, leading to that the value of corporate stock can not be properly reflected (FASB. 2010), so that good companies withdraws from securities market, and bad companies are still in the market . To solve this vicious cycle, information disclosure is the only way, by requiring listed companies to disclose information relevant to their business conditions, so that investors can get as much information as possible about making more informed decisions, which can ensure the orderly operation of securities market and improve its operational efficiency. In securities market, management of listed companies have a lot of inside information, when the management find that the publication of false information or the use of insider information to trade can bring them interests, although this will undermine the interests of investors, the management are still desperate to implement the act (Elliott and Elliott, 2015). To solve this problem, one of the solutions is through information disclosure to allow investors to understand business situation, investment decisions of management and other management activities in a timely manner, so that investors can externally supervise the management to ensure that management will effectively implement their obligations and safeguard the healthy operation of securities market.

2.2 Enron event

In 2001, accounting fraud of the largest US energy trader – Enron was found out and it filed for bankruptcy, causing a huge panic in the US capital market (Munawer, Yahya and Siti-Nabiha, 2012). Enron's problem lies in related-party transaction and information disclosure (Cullinan, 2004). Inappropriate related-party transactions were not enough to make Enron collapse in a few months, the real fatal was Enron’s error in information disclosure. In order to keep its global high speed growth and realize its huge expansion plans, Enron has to earn a lot of low-cost capital (Phadke, 2009). To do that, Enron must have a high credit rating. In order to achieve this goal, Enron underreported debt in the financial statements and overestimated profits (Cullinan, 2004). At the same time, Enron's disclosure to U.S. Securities and Exchange Commission about the related transactions with its partnership was not sufficient and accurate, which was too vague and difficult to be understood by the majority of investors (Munawer, Yahya and Siti-Nabiha, 2012). This near-intentional approach caused Enron’s losing market confidence after the occurrence of the Enron event. In the end, the serious consequences of false information disclosure caused the collapse of Enron.

2.3 Discussion

2.3.1 Defects in corporate governance structure

In order to solve the negative impact of information asymmetry, the international practice is to perfect corporate governance structure through power distribution, power balance, information disclosure and other mechanisms, but whether it is the system arrangement of corporate governance structure, or the mechanism design of executive stock option, both are inseparable from high-quality accounting information. In order to prevent insiders’ control and balance the power of management and large shareholders in terms of accounting information, in Britain, the United States and other developed countries, they have introduced an independent board system (International Accounting Standards Board, 2010). This corporate governance mode emphasizes the function of independent directors, of course, it has its reasonable ingredients, but the Enron event shows that independent directors are not omnipotent. Among the 17 directors of Enron, 15 were independent directors (Munawer Yahya and Siti-Nabiha, 2012). Enron's independent board of directors not only failed to fulfill their internal control obligations, but might be related to false disclosure of information, they faced allegations including neglect of duty, making false accounts, inducing investors, seeking personal gain and so on (Cullinan, 2004; Munawer, Yahy and Siti-Nabiha, 2012).

2.3.2 Independence of certified public accountant (CPA)

Social audit is the external institutional arrangement to solve information asymmetry (Elliott and Elliott, 2015). CPA is responsible for ensuring the quality of accounting information, reducing the cost of identifying accounting information. However, in the real world, CPA and a listed company share a glory and a loss (Elliott and Elliott, 2015). The collapse of Enron was also closely related to Andersen, which was responsible for providing audit assurance and advisory services for Enron (Cullinan, 2004; Munawer, Yahya and Siti-Nabiha, 2012).. Andersen not only provided audit services for Enron, but also provided consulting business to get a lot of money, Enron was Andersen's second-largest customer (Phadke, 2009; Munawer, Yahya and Siti-Nabiha, 2012). Andersen obtained rich revenue from providing consulting services to Enron, which would inevitably affect the independence of Andersen. This is also a major cause of information disclosure failure.

2.3.3 Quality of information disclosure

Rimerman (1990) points out that information disclosure system is out of date, there are many imperfections. At that time most of the financial information disclosure is very complex and it is difficult for information users to understand. Company information disclosing is more passive fulfillment of obligations rather than taking the initiative to provide investors with relevant information, especially trend information. Enron also used the most sophisticated financial instruments known as SPE and other off-balance sheet for financing (Munawer, Yahya and Siti-Nabiha, 2012). Such tools allowed Enron to raise financing without finding out liabilities in balance sheet (Cullinan, 2004). This invisible covered the risk of Enron and infringed the interests of investors. Berardino, who was the Chairman of Andersen argued in the reflection of the case of Enron that for a long time, the financial reporting system in the capital markets only provided a large amount of complex information about what had happened in the past, regardless of the need of investors with limited understanding for “what happen currently and what might happen in the future” (Phadke, 2009; Munawer, Yahya and Siti-Nabiha, 2012). To this end, a company should improve the quality of information disclosure to convey to investors the information to really understand the company's business model and its operational risks, financial structure and operating performance.

3.0 Conclusion 结论

Considering from the theory of efficient market hypothesis and asymmetric information theory, information disclosure has a positive effect on protecting the interests of investors, avoiding adverse selection and moral hazard, improving the efficiency of securities market. However, after the establishment of information disclosure system, the use of accounting information fraud to infringe upon the interests of investors has happened frequently, considering from the case of Enron, the internal management system, CPA's neutrality, as well as the quality of information disclosure are causes for frequent occurrence of the problem. There fore, there is no problem with the effectiveness of information disclosure system itself, but it also need some supporting measures and specific aspects of the implementation need to be improved to ensure that company information can be accurate and disclosed in time to ensure that the interests of investors are not compromised.

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鼓励创新对于组织可持续发展的影响

澳洲留学生essay代写范文:“鼓励创新对于组织可持续发展的影响”，这篇论文主要描述的是在科学技术保持高速发展的现代社会当中，创新的作用显得越来越为重要，任何组织和机构的发展都围绕着创新来展开，本文主要研究的就是组织要采用什么样的方法来鼓励创新，从而保证组织的可持续发展，保证组织业务能够顺利的开展，其中涉及到许多的因素，并举例了三星与诺基亚创新的例子进行讲解分析。

Throughout this report, it will be explained, the different approaches organizations can take to encourage innovation and what factors will influence on organizations to achieve business success or not. The factors will be furthermore explained with the real life examples and it will illustrate the diversity of experience among organisations.

As examples, the present leader in consumer electronic industry the “Samsung Corporation” and the ex-leader of mobile phone industry “Nokia Corporation” are considered here.

What is innovation? 什么是创新？

Innovation is an important concept in modern strategic management since it has a pervasive influence on the performances of the organisation. It also signifies how well the organisation adapts according to new market trends and the way it responds to its market rivals with superior innovations.

Furthermore innovation can be defined as

'Organisational innovation means the implementation of a new organisational method in the undertaking’s business practices, workplace organisation or external relations. Changes in business practices, workplace organisation or external relations that are based on organisational methods already in use in the undertaking, changes in management strategy, mergers and acquisitions, ceasing to use a process, simple capital replacement or extension, changes resulting purely from changes in factor prices, customisation, regular seasonal and other cyclical changes, trading of new or significantly improved products are not considered innovations.' (Official Journal of the European Union 2006)

According to Paul Trott, the definition of innovation can be expressed as follows. (Trott 2005)

Influences of Innovation on organizations 创新对组织的影响

Now there are few additional questions which arise. Why does an organisation/business need to be innovative? Is it compulsory? Is it beneficial to the society and the organisation itself? “Yes” is the answer for all those questions and, same as other major factors the priority should be given to innovation too otherwise organisations don’t survive in the field. Innovation can be a facilitator for the development and success of any organisation. By being innovative in an organisation it does not imply success. Innovation could mean changing the business model and adapting to changes according to the environment to provide better products or services.

Types of Innovation

In ‘Innovation Management and New Product Development’ book Paul Trott has stated there are seven different types of innovations could be implemented in an organisation. (Trott 2005)

Product Innovation

Process innovation

Organisational Innovation

Management Innovation

Production Innovation

Commercial/Marketing Innovation

Service Innovation

Samsung’s Innovative Approach

As the first example, Samsung’s successful and strong approach of innovation is explained here.

Since the beginning of the Samsung, the innovation has been core factor of its success. The history of Samsung goes back to when Byung-Chull Lee started a small business in Daegu called ‘Samsung’ in 1st of March 1938. It was primarily focused on exporting dried fish, fruits and vegetables to China. From its beginning as a small trading company, Samsung has developed to a world’s largest corporation with industries that including semiconductors, advance technology, building and plant construction, fashion, petrochemical, hotels, medicine, finance and more. Its inventions and discoveries breakthrough products have allowed them to be a forerunner in these fields, continuously pushing the industries forward. (Samsung 2015)

As a global company Samsung has approximately 490, 000 employees which more than Apple, Google and Microsoft combined. Samsung also operates in more than 80 countries worldwide. Samsung’s turnover in 2013 is a??228.692 trillion according to the Samsung Corporation’s Financial Statements. (Samsung Sustainability Report 2013)

According to Paul Trott’s seven types of innovations Samsung’s innovative approach has developed over the time can be described as follows.

Product innovation: How advanced it is technologically either in terms of its production, or its productive processes?

Samsung was founded 1938 as a small business which mainly targeted on fish and vegetable exporting. After seven decades it became the world largest consumer electronics manufacturer. Samsung has developed to a world’s largest corporation with industries that including semiconductors, advance technology, building and plant construction, fashion, petrochemical, hotels, medicine, finance and more. Samsung has manufacturing and assembly plants over 80 countries around the world. Samsung has a good reputation in consumer electronic products and recently became famous for its iconic designs of curved displays (4K UHD Curved TVs and Galaxy S6 Edge). Samsung’s new “Foundry Technological Development Centre” is focused on highly advanced technology development such as microchips, memory cards, solid state drives... etc. and its manufacturing plants have excellent manufacturing ability to supply products to the rapidly expanding IT market.

Organisational innovation: (a new division, new internal communication system, new accounting procedures)

Samsung has established an educational system for the whole organisation that covers on all aspects of the environment including its facilities and products. It also offers various educational opportunities to its employees, such as legal education, basic environmental awareness and job-specific education to support and make stronger the culture of Samsung. (Samsung 2015)

At the end of December, 2014, the total number of shares outstanding of Samsung Corporation is 170,132,764.The numbers of preferred shares outstanding and common shares outstanding are 22,833,427 (13.4%), 147,299,337 (86.6%) and respectively. (Samsung 2014)

Production Innovation: (Quality circles, JIT- Just-in-Time Manufacturing, MRPII - Manufacturing Resource Planning II)

Samsung follows a smart manufacturing procedure which is tried and tested through successful project implementation. Smart Manufacturing delivers end to end total services, including integrated construction based on manufacturing core values, systematic consulting on business innovation and continuous operation services which led Samsung to its success. (Samsung SDSC Europe 2015)

Process innovation: (development of a new manufacturingor administrative process)

Behind the current successfulness of Samsung, there is a big turning point which is adapting Android operating system for smartphones. It was the main reason of Samsung to become the world largest smartphone manufacturer.

Management Innovation: (Managers and its strategic level decision takers have required experience to draw upon)

Throughout 2012, Samsung Corporation continued to improve its practice of sustainable management with responsible corporate governance. Additionally, to agree with national and international law and regulations, Samsung also adapted a set of ethical standards and values that guide its work procedures and decision making processes. Through a corporate governance structure that focuses on board of director engagement, Samsung works to ensure responsible, transparent and sustainable business management across all operations. (Samsung Sustainability Report 2013)

Dr. Oh-Hyun Kwon is the current vice chairman and CEO of Samsung. He joined to Samsung in 1985 and he has done a vital role inside Samsung Corporation which led to the company to rapid development in the semiconductor industry. Samsung is administrated by an independent board of directors who are devoted to serving Samsung's key stakeholders with transparency and integrity. Mr. Choi has been with Samsung for more than 30 years, and he is the visionary leader of oversees Samsung's North American companies. (Samsung 2015)

Service Innovation: (Internet-based financial services, ICT services...etc.)

The 21st century is a convergence era during which the offerings and services of divergent industries and technologies are fused and developed. Specially, Samsung foresees that a diverse and smart convergence “Intelligent Convergence' will flourish due to rapid innovation in ICT service technologies. The Samsung SDS, in sync with the intelligent convergence era, offers various solutions that support their customers’ business successes and improve an individual's quality of life by leveraging accumulated ICT service capabilities.

【图2】

Throughout past few years Samsung has gained significant amount of reputation and attained highest customer satisfaction from smart phone users than other competitors due to its innovativeness. Furthermore, Fortune Magazine has analysed Samsung’s corporate culture by utilizing the confidence index and listed it under “The 100 Best Companies to Work For” since 1998.

Samsung has spent around $14 billion (Which is more than Iceland's GDP) on marketing and promotion of its products and services in 2013, which is the biggest (as a percentage of its total revenue) advertising budget of any company ever. (Gilbert 2013) Also Samsung has been the Chelsea’s official shirt sponsor since 2005, Africa Cup of Nations 2010 in Angola and Africa Cup of Nations in Gabon and Equatorial Guinea in 2012. (Daryl 2010)

Moreover Samsung’s brand name value is $35 billion and it’s in the 8th place of world’s most valuable brands list.

Week Approaches of Samsung
The following example shows, how strong cultures of other competitors (Apple and Google) are affected on Samsung’s weak approach to a new operation system.

Samsung launched its first smartphone operating system called ‘Bada’, which was fully developed by Samsung in 2009. Samsung officially launched it in late 2010, under the ‘Wave’ brand name which is similar to their Android-powered devices which are branded under the “Galaxy” name. Samsung's this announcement of new Bada OS was a confusing situation for to some people, but Samsung wanted market it under the slogan of “smartphones for everyone”.

At the beginning, Bada OS achieved huge success and at that time it was above the market share of Windows-Phone OS. Samsung helped to turning considerable amount of mobile users into smartphone owners, and Bada seems to be a big part of that.

But after few years, due to its lack of 3rd party application support like Whatsapp, Facebook, Skype… etc. people began to question that, does this Bada OS really a smartphone operating system? In 2012, most of third party developers of Bada, left it due to the dramatic decrement of consumers. In late 2012, Samsung announced that they are abandoning Bada OS and they redirected the project to a new operating system called ‘Tizen’ with collaboration of Intel Corporation.

Nokia’s Innovative Approach
Nokia’s history goes back to 1865, when Fredrik Idestam started his first wood pulp mill at the place called Tammerkoski in South-western Finland. After few years, he opened his second mill on the banks of the ‘Nokianvirta River’ which inspired the name of his company. After decades of development, In 1967, Nokia took its current form as Nokia Corporation as a result of the merging Nokia AB, Finnish Rubber Works which is a manufacturer of tires, rubber boots, and other rubber products founded in 1898, and Finnish Cable Works Ltd, a manufacturer of power and telephone cables founded in 1912. This new Nokia Corporation had five business fields which are rubber, power generation cable, forestry and electronics. (Nokia 2015)

Today, Nokia is mainly focusing on three strong businesses which are Nokia Networks (network infrastructure business) Nokia HERE (location intelligence business) and Nokia Technologies (technology development and intellectual property rights activities). From these businesses, Nokia has around 57,000 employees around the world. Nokia is also a major investor in resource and development, with investment through those three business fields more than EUR 2.5 billion in 2013. (Nokia Corporation 2015)

Until 2011, Nokia also was a major participant in the mobile devices manufacturing field. But Nokia refused to adapt Google Android operating system to their devices and since then Nokia began to losing its market share slowly. Finally Nokia announced an agreement with Microsoft in September 2013, whereby it would sell substantially all of its Devices & Services business to Microsoft and the transaction was completed on April 25, 2014. (Nokia Corporation 2015)

Turning point of Nokia
Nokia has been a pioneer in the smartphone market and they introduced smartphone trend to the consumers with its own Symbian Series 60 devices in 2002. For the next five-six years, Symbian phones kept the leadership position in the smartphone market. a€?a€?a€?a€?a€?But in 2007, Apple announced iPhone with full touchscreen and application based operating system which is completely new experience to mobile phone users. With that great innovation, Apple Corporation gave a new definition to a smartphone and how it should be.a€?

Nokia failed to respond this new iPhonewith their innovation and they preferred to stick with their outdated mobile phone operating system and mobile phone designs. As the years passed, more consumers shifted to iPhone and the Symbian mobile platform aged, when compared to iOS and, later Android operating system. At the same time, the smartphones became the trend and more and more mobile phone users decided to use those Android and Apple smartphones instead of “feature” phones which only could calling, texting and WAP browsing.

Wayne Lam who is a senior analyst at HIS has stated “In hindsight, Nokia should have responded to the iPhone more quickly. They didn’t make the leap of faith onto Windows Phone until 2011. Now they are suffering from their slow response.” On the other hand, Samsung has progressed quickly into the smartphone market and it had the advantage of working from the beginning. However Nokia had a relatively successful smartphone market and platform therefore Nokia didn’t want to give up the exiting market share. (Chang 2012)

Conclusion 结论
To sum up, Samsung is one of the top-performing businesses in present, and they have sustained high performances and experiences over many decades, and those can be recognised as their strategic methods that involve contribution in global associations, building the links between the top research centres and the industries with vendors. 99% of strategies of Samsung were successful compared to other rivals. Samsung is fully committed in inventing the technologies of future and results-oriented innovations which uplift the existing technologies.

After the tragic downfall of Nokia, it is now slowly rising with the acquisition of Microsoft. The current progress of Nokia has been slow, but steady. Nokia finally overtook Motorola in market share in the third quarter of 2013 In the US and became the fourth-largest smartphone vendor In the US.

Finally, these both companies went through a stage when their products and service weren’t successful how ever after new adaptations and modifications of strategies and innovations Samsung and Nokia were able to reach the path of success.

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2017年最真实的爱尔兰大学留学优势汇总

出国留学的人越来越多，你身边的小伙伴们有没有留学的呢？留学的同学都去了哪些国家呢？今天，给大家提供来自爱尔兰的留学资讯，希望大家能喜欢上爱尔兰，了解爱尔兰大学的优势，为自己出国提供有用的资料。很多家庭选择去美国、日本、澳大利亚的比较多，大家普遍觉得去美国或者澳洲能享受到优质的教育，其实是一种片面的想法，眼光应该放的再远一点，放眼全球，很多国家都有自己著名的品牌大学，有的专业特别强，比如欧洲有很多国家，他们都有自己的出名大学，爱尔兰就是不错的选择。下面统计作业代写平台就来给大家详细介绍爱尔兰留学基本情况，从多方面来了解一下。

2017年爱尔兰留学优势：爱尔兰教育体制及学费

爱尔兰共有7所国立大学，14所理工大学和其他十几所私立学院。爱尔兰有两种教育体制，有普通学士学位和荣誉学士学位之分，普通学士主要集中在理工大学和私立学院，以爱尔兰国家教育部颁发的学位为主，需要读3年;而荣誉学士学位则需要读4年，国立大学主要颁发荣誉学士学位，而理工大学和私立学院按照阶梯制教育体制上课，每年都有不同文凭，直到3年或4年后拿到学位。

爱尔兰7所国立大学文科或理工科专业学费，一般在1万至1.5万欧元上下，折合为10万-15万人民币，若不在首都都柏林，一年生活费在6000——7000欧元，在首都则需要8000欧元上下。私立或理工大学学费相应有所减少，一年9000欧元左右，10万元左右人民币能完成一年的花费。

2017年爱尔兰留学优势：爱尔兰奖学金政策

爱尔兰部分国立大学会在个别年度中间直接颁发校级奖学金，但是总体来看，爱尔兰大学的奖学金不太容易获取，对学生要求较高。在这里，申请奖学金时一定要趁早，通常申请类学金要提前一年左右，收到资料完整填写后递交则较有机会获得高额奖学金。一般来说奖学金取得的难易程度取决于国家对专业人才的需求程度，越容易取得奖学金的专业，代表国家越需要的相应人才。

2017年爱尔兰留学优势：爱尔兰留学热门专业和限制

爱尔兰无中国学生受限制的专业，作为新兴工业的国家，爱尔兰最新的产业是软件开发，在上世纪90年代中期，爱尔兰开始逐步替代美国和印度，成为软件开发的巨头。欧洲乃至世界上很多国家的软件研发中心本部都设在爱尔兰。因此类似软件开发、软件工程等专业都是爱尔兰首屈一指的专业。爱尔兰旅游产业极为发达，爱尔兰的酒店管理、旅游业等专业都有很高的教育水平。爱尔兰有世界上最好的酒店管理院校。此外，爱尔兰的商业管理、会计、电子、生物技术、制药等专业都是在欧洲乃至世界闻名。

通过阅读上述统计作业代写平台为各位带来的留学爱尔兰资讯后，不知道你是否还有担心和疑问。通过爱尔兰大学专业设置等方面的讲解，给大家更加细致的爱尔兰留学入学介绍，让家长和学生们不再迷茫。爱尔兰有很好吃的美食，爱尔兰的风光能吸引学生前来旅游学习，甚至购物。来到爱尔兰学习交流，可以扩展视野，锻炼自己的独立能力，想出国留学的学生们不要再犹豫了。如果您想要获得更多的留学资讯，就请持续关注我们，我们会不间断推出新闻。有的家长担心费用问题，其实爱尔兰学费不太贵，如果家庭感觉负担还是比较大，学校也会有相应的奖学金等政策。

51due留学教育引领海外留学的风向标，打造最好的教育品牌，提供专业的matlab代写，我们为自己的品牌代言，不负留学生的期待。提供全方位的服务，包括留学生作业代写服务，以及统计作业代写、essay代写、assignment代写服务。

更多关于matlab代写的内容，点开主页栏目  即可快速获取美国作业代写的相关资讯，如果各位有论文代写或者paper代写需求，可以咨询我们

美国留学都有哪些著名的大学,2017年最负盛名的美国大学名单汇总

美国有很多世界著名大学，你想不想去这里读书求学呢？你肯定听说了，这些学校的毕业生都堪称天才，每年美国的大学都会收到来自世界各地的入学申请书，当然人才济济，想要脱颖而出不是一件简单的事情。我们认为，申请哥伦比亚大学等的同学一定要阅读今天推荐的资讯，下面留学生作业代写将通过介绍几所出名大学来给大家提供信息，在下面的介绍中，会告诉大家有用的信息，以及各大学看中大家的评判标准，相信对大家会很有帮助。

这是一个很好的获得名牌大学信息的机会，千万不要错过哦！下面，就跟着我一起来看看美国大学的介绍吧，给自己挑定一个奋斗目标。

近年来，美国留学的学生越来越多，很多美国大学都有相当一部分中国学生。

2017年最负盛名的美国大学名单：一、哥伦比亚大学

哥伦比亚大学(Columbia University in the City of New York)，简称为哥大，是一所位于美国纽约市曼哈顿上城的世界顶尖研究型大学。哥大的中国学生究竟有多少，用数据说话!

哥大2013年国际学生国籍分布情况统计系统计如下：总人数231人，其中名字一看就是中国学生的190人，占82%;港台学生6人(很好辨认，他们姓名的拼写方式和大陆不一样);华裔学生(英文名字加中国姓氏)3人;日本学生3人;韩国学生4人。如果把港台日韩和华裔学生都算在一起，也就是所谓的亚裔，则占到总人数的将近90%。

2017年最负盛名的美国大学名单：二、密歇根大学

密歇根大学官网统计数据显示，2014年该校共有留学生7643人，其中大陆学生4733人，占比超过61%。该校称，2014年的留学生总数比前一年增加了6.7%，本科生数量增长尤其明显，一个重要因素就是来自中国本科学生的数量显著增加。该校分析，中国经济发展造就了更多的中产阶级家庭、中国国内高等教育资源相对不足以及美国学生签证政策放宽均是这一现象的重要推动力。

密歇根大学(University of Michigan)，创建于1817年，位于美国密歇根州，是美国历史上最悠久的公立大学之一，在世界范围内享有盛誉。

2017年最负盛名的美国大学名单：三、伊利诺伊大学香槟分校

根据该校官网最新数据，2015年春季，该校共有留学生共9208人，其中4595人为中国大陆学生，占留学生总数的49.9%。

伊利诺伊大学厄巴纳-香槟分校(University of Illinois at Urbana-Champaign，缩写为UIUC)，建立于1867年，位于伊利诺伊州幽静的双子城：厄巴纳—香槟市，是一所享有世界声望的一流研究型大学。该校在《美国新闻与世界报道》2015年美国公立大学排名第11位，世界大学排名第35位。

2017年最负盛名的美国大学名单：四、普渡大学

该校2013-2014学年共有国际学生8702名，中国大陆学生4323人，占全部留学生的49.7%。

普渡大学(Purdue University)是一所历史悠久的研究性公立大学，有政府特批的土地、海洋和空间使用权，历来以优良的教学质量和适中的收费标准闻名世界。其理工科的大名更是享誉世界，在“美国新闻与世界报道”的工程学院排名中位列美国第6位，仅次于麻省理工，斯坦福大学，加州理工学院，加州大学伯克利，卡耐基梅隆大学。普渡大学工程学院是全球最顶尖的工程学院之一，在上海交大“世界大学学术排名”的工程学院排名中位列世界第10位。

2017年最负盛名的美国大学名单：五、南加洲大学

根据南加大官网数据，在2014-2015学年，该校共有9714名国际学生，其中4132人是中国大陆籍学生，占比超过42%，是该校留学生中最大的群体。排名第二的是印度裔学生，占比19.33%。

USC南加大成立于1880年，是一所卫理宗大学，南加大已成为全国最具竞争力的大学之一，全美大学排第25名，世界大学排名50名。其中电影学院全美排名第一，公共政策学院全美排名第五，工程学院全美排名第十。

通过以上留学生作业代写平台为各位分析和讲解的美国留学的信息，希望大家都能看过后有所帮助。家长和学生们不能决定性的认为哪个大学留学不好，每个大学留学都各有各的好，各有各的弊端。根据以上内容我们得知，有的大学留学费用比较低，有的学费逐渐有上涨趋势。对于很多家庭来说，在美国留学确实家庭压力会大一些。但是总结来说，在美国读书，我们一直学习的英语可以更加顺利的求学，在外国则需要学习小语种，这可能是一个小弊端。希望大家能够衡量利弊，找到适合自己的大学，也希望大家都能继续关注我们，我们会用专业贴心的态度给大家服务。祝愿大家都能留学成真！

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