How can you write an effective literature review by obtaining sample or examples?

The literature review chapter carries primary significance in any research irrelative of the subject area and topic of the research. The chapter basically strengthens the results and observations of the researcher through similar or contrary findings of previous researches. Therefore it is essential that the chapter be written in an effective and efficient manner which enables the reader to associate a specific research with researches carried out in the past. Writing a review of literature is a new experience for many individuals and you can face several problems while writing the chapter and many people do not even know how to get started. This problem can be solved quite easily by obtaining examples or samples of various reviews from different sources. The best way to search for these samples is searching on the internet where you can find hundreds of samples which can be used to understand how to write and complete the chapter effectively. If you are able to find samples on a topic similar to yours, you can understand how various writers have attempted to review the literature in different ways. These samples also enable you to generate ideas on what to include in the chapter and how to analyze the various sources of literature critically in an effective manner.

What does a research methodology chapter actually present in a dissertation?

A dissertation is a comprehensive report which explains the various aspects of a research which has been conducted on a specific topic or theme. As it explains the various aspects of the research it should also portray how the researcher went about collecting and analyzing data from various sources. This is presented in the research methodology chapter of the dissertation where the researcher explains the tools and techniques of collected and analyzing data and the sources from which the data has been collected. This chapter of the dissertation basically presents an explanation of all the methods, paradigms, approaches, techniques and sources of data the researcher has used during various phases of the research.  The methodology chapter helps a reader of the dissertation to understand how the actual research was conducted and whether the methods of research were relevant and reliable or not in order to conclude if the research as a whole is reliable or not. If the methods are not explained in a proper fashion a reader will never actually understand if the outcome of the research is genuine and reliable. Therefore it is imperative that a good dissertation always have an appropriately written methodology of research chapter embedded within the report before the actual results and observations are discussed.

The significance of planning before and during an MBA dissertation

There is not a single person who would disagree about the importance of planning in any aspect of life and it is equally important when it comes to an MBA dissertation topic.The chances of receiving a distinction can be increased significantly by planning before and during the writing process for a dissertation for MBA level. Writing a dissertation is a comprehensive process and thus requires a lot of planning not only before the actual process but during the various phases of the process as well. Planning before the process starts enables a student to avoid missing deadlines for the various phases and acquire any skills or resources which may be required throughout the process rather than worrying about it at the last minute. Each stage should be planned effectively and this is important not only before the initial stage of topic selection but before each of the phases such as writing a proposal and writing individual chapters of the MBA dissertation. An effective plan should be structured around a time table which should comprehensively explain in detail what activities will be performed at what dates and deadlines should be set for all of the stages. The final deadline for completing the dissertation for MBA should be set much earlier than the final submission deadline to keep room for any changes to be made in the final stage.

Tips for devising an effective plan for completing a dissertation within the deadline

Writing a dissertation is one of the most important tasks for a student as achieving a degree is impossible today without successfully completing the research project. A primary mistake made by students for this comprehensive process is that they do not plan it out and leave everything to the last minute.Successfully completing an exposition within a deadline and receiving a distinction depends entirely on an effective plan made well in advance of the process. The first stage is the topic selection phase and it should be ensured that the selection be made in a fashion such that it intrigues the reader and is quite easy to accomplish. Universities always provide a guideline for performing a research and preparing a dissertation and reading the entire handbook or guideline carefully should be on the priority list.A personal deadline much earlier than the deadline stipulated by the univergsity should be set in order to avoid any complications at the eleventh hour.There should be ample gap between the personal and actual deadline to allow for any late changes or revisions. A deadline should then be set for each phase of the research and each of the chapters of the dissertation.Leisure activities should be minimized if not avoided and a fail check system should be in place if you miss a deadline for a specific chapter. Remember to follow the plan strictly and deal with the thesis one step at a time rather than considering it a very cumbersome and exhaustive task.

What misconceptions should be avoided while writing a good dissertation proposal?

The aim of writing a proposal for dissertation is getting it approved and that is how the effectiveness of a proposal is determined. So when you start thinking of writing it, bear this aim in mind and write accordingly. Think what you would like to find in a research proposal for it to be accepted and what it should cover. Many students have several misconceptions about a proposal for a thesis and these have to be avoided and clarified at all costs. A proposal is just a temporary document and not the desired aim it is just serves as a path to accomplishing the major aim.  Secondly, a proposal for an exposition or research is not an essay and should never be written like one. There is a specific structure which should be followed and many universities provide an outline of how it should be written. You basically have to propose what you will be researching, what your aim will be and how you plan to accomplish that aim. Furthermore, a proposal is just that and not a short thesis and should never be written like a thesis report. Each section of the dissertation proposal should propose some element of the research rather than explaining the research itself.

Financial Risk Management Essay Sample

Financial Risk Management
[Student Name]
[Course Title]
[Instructor]
[Date]






Financial Risk Management

Financial Risk Management Policies of the Company
The annual report of Electronics Line 3000 PLC includes a comprehensive risk report which provides an explanation of the risks faced by the company during the course of operations. The risk report included in the annual report only presents the risks relevant to the company but does not indicate the risk management policies implemented by the company to minimise risks. Although these risk management policies are not indicated in the risk report but an analysis of the whole report reveals that the organisations implements various strategies whether intentionally or unintentionally which result in risk minimisation for the company (Electronics Line 3000 PLC 2008).
Apart from the risk report the management has outlined various financial risk management strategies in the notes to the financial statements. The probable financial risks and their remedies are presented in the annual report explaining the risk management strategies related to interest rate risk, credit risk foreign currency risk and liquidity risk. There are several operational risks relevant to the company and the very first risk identified in the risk report is related to dependence on sub-contractors. The report indicates that if relationships with any of the subcontractors is terminated it may result in production delays until alternatives are found and the market share of the company could be affected adversely. The annual report indicates that subcontractors are utilised in production as well as research and development. The company utilises 70 percent of its manufacturing ability while the remaining 30 percent is subcontracted which implies that if a relationship with the subcontractor is terminated the company can utilise the full production capacity until an alternative subcontractor is found (Electronics Line 3000 PLC 2008).
The research and development team comprises of 60 individuals and the company also utilises subcontractors for this purpose but only as a complement and in the absence of subcontractors the research and development work can be carried out wholly by the company. The risk report also indicates that there is a risk due to dependence on service providers, integrators and installer of systems who are also the key customers of the company. This risk is minimised to an extent through diversification and establishing new and contemporary distribution channels. Another risk is too much dependence on a single supplier for raw material and this is reduced by implementing two alternative techniques where contracts are made with a large number of contractors and holding large inventories of raw materials which have a high lead time (Electronics Line 3000 PLC 2008).
The company is also subject to an exchange rate risk as some balances of the company are associated with various currencies. Another important factor to consider in this regard is the exposure to fluctuations in exchange rates between the U.S dollar and other currencies such as the Euro and British Pound. The company management mitigates the first risk by completing transactions with various parties in different currencies. The exchange rate fluctuation risk is minimised by continuous monitoring of exchange rates and taking appropriate actions regarding credit and cash positions. The organisation is also exposed to risks related to theft or compromise of intellectual property and the company mitigates this risk by filing for protection of intellectual property and acquiring patents for various innovations and products. The company also faces risks related to product liabilities and warranties and this risk is mitigated to an extent by the warranty policy of the company (Electronics Line 3000 PLC 2008).
There is a potential product and market risk for the company if the company fails to design solutions and products according to market needs. The company minimises this risk by implementing both traditional and non traditional marketing techniques. The company specifically focuses on strategic customers to further mitigate this risk. As the company operates in various companies it is also prone to risks associated with international business such as receivables collection, changes in regulation or policies, tax rate differences and other socio-political and economic factors. There is not much the company can do in this regard as this risk is caused by external factors (Electronics Line 3000 PLC 2008).
The company may also require additional finances from time to time for the smooth operations of the business and unavailability of funds and additional financing poses a potential risk for the company and there are not indications of company policies to minimise or alleviate this risk in the annual report. There are several industry related risks the company faces which include price changes in raw material, delays in supply of raw materials and competition in the industry to develop new and innovative products. Price of raw material is an external factor and is an uncontrollable risk and the company cannot mitigate this risk by implementing any policies. The risk of stoppage or delays in supply of raw materials is minimised by selecting a range of suppliers by the company and keeping high levels of inventory stocks of raw material which have a high lead time. The research and development carried out in the company helps in developing innovative and new products to minimise the risk relevant to competition in the industry (Electronics Line 3000 PLC 2008).
The organisation also faces several country specific risks with respect to Israel including reliance on tax benefits and government programs, grants from chief scientist, military services in the country and any labour strikes. The company management attempts to mitigate this risk by managing operations in line with the rules, regulations and policies of the country. The company is also subject to global risks relevant to capital and credit markets and this risk is mitigated through monitoring of cash and credit positions on a regular basis (Electronics Line 3000 PLC 2008).
Financial Risks Relevant to the Company















Critical Evaluation
The analysis of outside sources with respect to the risks faced by the company indicates that there are several types of risks a company faces due to a variety of reasons. The last section explained financial risks relevant to various aspects of an organisation such as credit risk, operational risk, liquidity risk, legal and regulatory risk, market or industry risk, foreign exchange risk and country risk. These are some of the most significant risks faced by organisations along with many other types of risks which may be associated with specific organisations. The analysis of these risks indicates that there are various techniques and strategies for mitigating and minimising these risks.
The analysis of financial risk management policies implemented in Electronics Line 3000 PLC in context of academic models of risk management and popular risk management policies indicates that there are several gaps in the risk management policies of the company. The annual report of the company indicates that albeit the company has identified several financial risks associated with different aspects of the business, there is not an appropriate level of risk management planning and implementation.
The company is exposed to several uncontrollable risks such as changes in regulations, new tax regimes, changes in consumer behaviour and pattern of demands. On the other hand, there are several controllable or diversifiable risks as well and the company can implement more effective strategies for coping with these risks. The management of the company only monitors the credit and cash positions of the company in order to mitigate currency exchange rate risk and global risk while a more effective strategy would be to utilise financial derivatives in order to cope not only with these types of risks but also any risks associated with changes in interest rates. The company can implement more effective plans to mitigate liquidity risk as well because it operates in various parts of the world the level of liquidity risk is quite high. In order to mitigate liquidity risk the company implements a recurring liquidity planning tool which enables the company to keep a balance between assets and investments through utilisation of tools such as bank loans and overdrafts. In order to mitigate liquidity risk much more effectively, the company management should ensure that there are sufficient liquid assets to cover for any shortage of working capital from outside sources.
The company uses an effective credit risk management policy whereby customers with high credit risk are required to provide bank guarantees while other receivables in many countries are insured through foreign trade risk insurance. The credit risk management policy can be made much more effective by implementing cash discounts and credit terms for various customers where cash discounts can be provided to customers who are willing to pay before the due date and credit terms can be agreed before actual sales transactions.
Apart from credit, market and liquidity risks the company does not implement a required level of operational risk management. There are several operational risks the organisation faces especially when its operations are spread over a large geographical market including various countries. The company management should plan for operational risks in various areas relevant to processes, human resources, systems, suppliers and customers along with plans for mitigating external risk factors. Thus it can be concluded that the company uses various financial risk management strategies but there are several gaps in the current policies and the company can increase the effectiveness and efficiency of risk management through further risk planning and management.

Essay Sample Essay Writing Masters Dissertation

Accounting Sample

International Accounting Standards and Companies Act 1985
[Student Name]
[Course Title]
[Instructor]
[Date]

International Accounting Standards and Companies Act 1985
The financial records and statements of Fast Track PLC were evaluated and audited and it was found that the directors of the company had made several changes and adjustments in accounting records which are not allowed and inconsistent with the Companies Act 1985 and International Accounting Standards. The organisation was facing a threat of a hostile takeover by a giant US corporation if the share prices of Fast Track PLC decreased considerably. The company had not paid any interim dividends and the accountants of the company indicated a loss in the final accounts making it impossible for the company to pay final dividends. This could lead to further decrease in share prices and that is the primary motive of the directors to make adjustments in the company accounts. The following sections present the inappropriate measures taken by the directors and the appropriate steps which should have been taken in light of the International Accounting Standards and Companies Act 1985. The following sections explain the responsibilities of the directors with respect to Companies Act 1985 and IAS.
Asset Revaluation
The historical cost of the land was £5 million but it was revaluated in the past year before sale and the revaluated value of the land was £10 million. The Companies Act (1985) clearly identifies that the income or expense occurring from the revaluation of assets has to be transferred to a revaluation reserve account which is to be kept under a separate heading. On the contrary, the company did not transfer the income of £5 million to a revaluation reserve account which was in conflict with the Act. The company cannot record revenue of £20 million and £5 million cost to show a £15 million profit as the company was using the revaluation model in place of the historical cost model of valuation. The directors should have instructed the accountants to transfer the income generated from the revaluation to a revaluation reserve account and show it in a separate heading on the company financial statements. The directors agreed to revert back to the historical cost valuation method which was inappropriate as the tranche of land had already been sold and this reversal to the historical cost method should have taken place before the sale.
IAS 16: Property, Plant and Equipment (1982) prescribes that any gain or loss from revaluation of an asset should be kept in a revaluation surplus account and this amount can be transferred to retained earnings or can be left in the revaluation surplus account on sale or disposal of the asset. Although IAS 16 (1982) provides that the revaluation surplus may be transferred to the retained earnings account but the Companies Act (1985) allows the transfer of any gain or loss from the revaluation reserve to the income statement and the directors of the company can credit this gain of £5 million to the profit and loss account. The actual £10 million profit from the sale of land will be presented separately on the income statement which would have a similar effect of a £15 million profit in the income statement. The directors must instruct the company accountants to provide proper disclosures with the financial statements regarding the sale and revaluation transaction. The transactions should be included in the company accounts according to the following table.
Transactions Million (£)
Revenue from sale of land 20
Value of land after revaluation (10)
Gain from sale 10
Other Comprehensive Income 5 1
Income arising from sale 15
1 This amount was transferred from the revaluation reserve account after profit was realised
Recognition of Revenue
The second issue in the case of Fast Track PLC is revenue recognition. IAS 18: Revenue (1982) prescribes that an entity can recognise revenue only when each of the following criteria is met (IAS 18 1982).
• The rewards and risks have been transferred from the seller to the purchaser.
• The probability is that the future benefits of the sale will flow to the entity.
• The seller has no power or involvement in the sold item.
• The amount of revenue can be measured reliably.
• Any costs incurred in the transaction can be measured reliably.
There is a high probability that the future benefits linked with the toilets delivered to the client till January 31st will flow to Fast Track and the amount can be reliable measured. The rewards and risks associated with ownership along with the involvement and power of these toilets have also been transferred to the client. Although these criteria have been met for the toilets delivered till 31st January, these criteria have not been met for the remaining toilets. This implies that the revenues of the first half of the toilets can be recognised but the revenue of the remaining toilets cannot be recognised and included in the financial statements of the company.
Provision and Revenue Recording
IAS 37: Provisions, Contingent liabilities and Contingent Assets (1998) prescribes that an entity should recognise and create provisions for contingencies in case of obligations and there is a high likelihood of payment and the amount of this payment can be estimated reliably (IAS 37 1998). The directors should have instructed the company accountants to recognise and create a provision under the portable offices transaction with Bloggs Builders PLC, due to a probable obligation in case the client returned these offices.
Fast Track PLC appropriately recognised revenue of £1 million but the company accountants failed to consider the savings on the returned portable offices. The offices were valued at £0.5 million at the time of sale but they had depreciated at a rate of 25% during the nine months and their value at the time of return was £406,250 resulting in a saving of £93,750 to the company. The company accountants should have recognised this saving and recorded revenue of £1,093,750.
Although the directors agreed to record £150,000 servicing income they completely ignored the cost linked with providing services which was 40 percent of the servicing fee charged by the company. IAS 18: Revenue (1982) prescribes that the cost incurred in providing services should also be recorded with the respective revenues in the accounting records (IAS 18 1982). Thus the company accountants should also recognise a cost of £60,000 incurred for providing services. The structure of income for Fast Track PLC after appropriate adjustments is presented in the following table.
£ £
Sale of Portable offices 1,093,750 2
Other Income
Income from Services 150,000
Cost of Services (60,000)
Total Income from Services 90,000
Total Income 1,183,750
2 Revenue Sale of offices = £1 million
Savings on returned offices = 500,000 X 0.25 X 9/12 = 93,750
Total amount from sale of offices = 1,093,750

List of References
IAS. (1982). IAS 16 Property, Plant and Equipment. London: International Accounting Standards Board.
IAS. (1982). IAS 18 Revenue. London: International Accounting Standards Board.
IAS. (1998). IAS 37 Provisions, Contingent Liabilities and Contingent Assets. London: International Accounting Standards Board.
Office of Public Sector Information. (2010, November 7). Companies Act 1985 (c. 6). [Online] Available from: Statutelaw.gov.uk: [Accessed on November 7, 2010]

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