美国大学申请文书：使用电子政府

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美国大学申请文书：使用电子政府

对于一个发达国家来说，如果有受过高等教育、已经了解信息通信技术系统的人，这一点就能很好地实现。另一方面，一个受教育人数较少的国家可能会吸引有限数量的公民加入电子治理体系。此外，它还需要高层进行强有力的监管，才能有效地进行调节。然而，电子政务对电子民主的影响也存在一定的挑战。虽然使用互联网的市民比例有所上升，但仍有一小部分市民与互联网的发展和网上政府服务仍然脱节。这成为这次尝试中的一个关键挑战。

美国大学申请文书：使用电子政府
它还要求基于社区的人力资本开发有效地面对挑战(Dugdale et al.， 2008)。成功的电子政府是可行的，如果而且只有当民主工作在社区利益和遵循项目，可以让公民变得热情。此外，当看到联网和改进的服务所带来的好处时，不联网的程度应在适当的时间内减少。Kolsaker and Liz(2008)对英国公民对电子政务的态度进行了研究。虽然这项研究是针对约三万名市民进行的，但研究结果对决定电子政府对社会的贡献及范畴非常有帮助。调查结果清楚显示市民对电子政府的兴趣不高。

美国大学申请文书：使用电子政府

For a developed nation, this can work out really well with a high degree of educated people who are already aware of ICT systems. On the other hand, a country with lesser number of educated people is likely to attract a limited number of citizens towards e-governance systems. Also, it requires strong regulation on the top to moderate effectively. Still, there are certain challenges in the impact of e-government on e-democracy. While a larger proportion of citizens make use of internet, there is a still a marginal proportion of citizens who still remain unconnected to the developments and the online government services. This becomes a key challenge in this attempt.

美国大学申请文书：使用电子政府
It also demands community based human capital development to face challenge effectively (Dugdale et al., 2008). Successful e-government is feasible if and only if the democracy works on community interest and follows programs that can let the citizens become enthusiastic towards them. Further, the degree of unconnected should diminish in a due course of time upon seeing the gains of the connected and improved services. Kolsaker and Liz (2008) have conducted a study on citizen’s attitudes towards e-governance in UK. While the study was conducted for about 30,000 citizens, the results were very helpful to decide on the aspects and offerings of e-government to the society. The findings have clearly indicated that the interest towards e-government is low.

翻譯論文：電影場景的重要性

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翻譯論文：電影場景的重要性
羅比在辦公室裡慢慢地、逐漸地處理案件的談判場景，讓人感覺到場景的重要性。所有演員的表演都很精彩，尤其是雷森德斯、羅比和巴倫，他們出色地展現了各自的角色。演員們忠於他們的角色，不讓觀眾懷疑他們的真實本性和身份。導演也精心策劃,不屈服於簡單的鏡頭,但演員們努力工作在他們的演講技巧,對話交付技能,和最真實的行動時發送消息,他們不是演戲,但是是真實的《波士頓環球報》的焦點小組的調查人員。影片中最精彩的一幕是，記者小組成員薩沙(Sacha)去拜訪羅納德•潘坎(Ronald Panquin)，他打開門，看上去就像一個小孩子一樣無辜。

翻譯論文：電影場景的重要性
甚至在他同意在教堂猥褻男童之後。事實上，他辯稱，他從來沒有因為這樣做而感到滿足，更重要的是要明白這一點，然後才聲稱他騷擾了那些男孩。場景中的演員和普通人一樣是最隨意的，這為電影最好的場景定下了基調。薩沙在這一幕中表現得很出色，看到潘坎一個接一個的驚喜，她顯得很驚訝。這個場景看起來很隨意，觀眾很可能會試圖了解這起性騷擾事件的嚴重性，尤其是Panquin看起來很放鬆，沒有註意到他通過性騷擾對男孩造成的巨大傷害。

翻譯論文：電影場景的重要性

The scenes of negotiations inside the office where Robby deals with the uncovering of the case slowly and gradually makes one feel the importance of the scenes. The acting is wonderful of all actors especially Rezendes, Robby, and Baron, who wonderfully pulled of an excellent display of their respective characters. The actors had been loyal to their characters such that they did not allow the audience to doubt their real natures and identity. The directing was also carefully planned and did not give in to easy shots, but made the actors work hard in their speaking skills, dialogue delivery skills, and being the most real when they act sending a message that they are not acting, but are real investigators of the Spotlight team of the Boston Globe.The best scene of the movie is when Sacha, a team member of journalists visits Ronald Panquin and he opens the door and looks as innocent as a small child.

翻譯論文：電影場景的重要性
Even after agreeing that he molested male child at his church. He in fact argues that he never felt gratified by doing that and it was more important to understand this, before alleging him to molest the boys. The actors in the scene are the most casual as any normal humans talking to be, and this sets the tone of the best scene of the movie. Sasha was brilliant in the scene looking so astonished by getting surprises after surprises from Panquin. The scene has been made to look so casual that the audience would most likely try and get the seriousness of the molestation case, especially when Panquin looks so relaxed and does not heed to the immense harm that he has been doing to male child through molestation.

代写 英文：电影的发展模式

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代写 英文：电影的发展模式

电影将进一步合作几个发展模式，因为电影专注于训练特定的形式，观众的期望变得具体。影片的中间部分可能会通过延迟或欺骗预期来产生惊喜，使其显得更加超现实，并与艺术电影中呈现的影响相匹配。电影的结局一般都是为了解决一些偶然的问题，这些问题贯穿了整部电影，但是观众是无法理解的，因为结局是开放的，不会带来任何情感上的满足。在原来的背景下，公寓的情节和涉及的人物在电影的中间被清楚的表达出来。

代写 英文：电影的发展模式
但是在转换成艺术片的时候，它会被重新表述，不去描述电影中的情节和悬念。此外，作为电影原著中的一个角色，弗兰表达了他对巴德的爱。但在艺术片的版本中，这一时刻将不会被释放，而是采用一种整体的叙述因果关系的方法。开放的结局将不会传达这种爱，而是让蓓蕾随心所欲地去她想去的地方。场景将以两个角色坐在一起思考他们的金拉米游戏结束。

代写 英文：电影的发展模式

The film will further collaborate several development patterns as a film indulges in training the specific form with expectations from the viewer becoming specific. The film’s middle portion might result in surprise through delay or cheat the expectations to make it appear more surreal, and match with the influences present in an art film. The film’s ending will generally look for resolving casual problems which have run across the film, but the audiences will not be able to comprehend it, as the ending will be left open to not result in any kind of satisfaction emotionally. In the original context, the plot of the Apartment with the involved characters is made clear in the middle of the movie.

代写 英文：电影的发展模式
But when converting it into an art film, it will be reformulated to not depict the audience the plot and suspense in the movie. Furthermore, one of the characters in the original context of the film, Fran conveys his love for Bud. But in the art film version, this moment will not be released rather a holistic approach of narrative causality will be applied. The open ending will be to not convey this love and rather let Bud go free willed where she wants. The scene will end with the two characters sitting and pondering over their game of gin rummy.

daixie：众筹活动监管

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daixie：众筹活动监管

如果众筹活动涉及违法行为，例如融资目的是反社会的，募资人可能会承担刑事或民事责任;筹资活动本身就是一场骗局;禁止预购货物。在这些情况下，贡献者和平台是否会引起责任取决于他们的参与程度。但是，这三家公司一般不承担任何合规义务，因为众筹具有非金融回报，属于一种普通的社会或商业活动，法律一般不会干涉当事人的自主权。捐款者的行为就像投资者一样，通过筹款人通过平台发布的融资对象来追求投资的财务回报。根据香港的借贷、银行和证券法，这一特点可能会使三方受制于金融监管，具体取决于众筹在实践中的具体运作方式。在使用借贷模式(“简单模式”)的地方，平台通常充当纯粹的中介，以匹配筹资方作为借款人的贷款需求和贡献者作为贷款人的资本供应。

daixie：众筹活动监管
根据借款人类型，该模型可以进一步分为P2P (Peer – to – Peer, P2P)模型和P2P (Peer – to – Business, P2B)模型。变化的简单的模型(“复杂模型”),贡献者不直接债权人,但最终持有人或受让人的利益在筹款和平台之间的原始贷款协议,或募捐活动和外界之间配合平台发行贷款首先和分配选择行动的平台。在P2P模式中，资金筹集者是个体借款人，因此基本上不受任何金融监管的约束。在P2B模式中，如果贷款协议构成了C(WUMP)O第38(3)条规定的债券，则筹资人可能受制于招股说明书制度，该条款证明股权模式与贷款模式之间存在重叠。在各自的情况下，模型的复杂性似乎对筹资者的地位没有影响。

daixie：众筹活动监管

Fundraisers might be criminally or civilly liable if the crowdfunding activity involves illegality, for instances, when the financing purpose is anti-social; the funding campaign itself is a fraud; or the good pre-purchased is prohibited. In these situations, whether contributors and platforms attract liability depends on the degree of their involvement. However, the three players are generally free from any compliance obligations, because crowdfunding with non-financial return amounts to an ordinary social or commercial activity where the law generally would not interfere with the autonomy of parties. Contributors act like investors in pursuit of financial return from their investment in a financing object posted by fundraisers through platforms. This characteristic might subject the three parties to financial regulations on the basis of lending, banking, and securities laws in Hong Kong, depending on the specific way crowdfunding operates in practice. Where a lending model is utilized (‘simple model’), platforms usually act as a pure intermediary to match the loan demand from fundraisers as borrowers and the capital supply from contributors as lenders.

daixie：众筹活动监管
According to the type of borrowers, the model could be further divided into Peer to Peer (‘P2P’) model and Peer to Business (‘P2B’) model. In a variation of simple model (‘complex model’), contributors are not the direct creditors, but final holders or assignees of the interest under the original loan agreement between fundraisers and platforms, or between fundraisers and outsiders who cooperate with platforms to issue loan in the first place and assign the chose in action to the platforms. In the P2P model, fundraisers are individual borrowers, and thus are basically free from any financial regulations. In the P2B model, fundraisers might be subject to the prospectus regime if the loan agreement constitutes a debenture for the purpose of section 38(3) of C(WUMP)O, which evidences the overlap between equity model and lending model. Under respective situation, the complexity of model seems to have no influence on the position of fundraisers.

代写被发现：希腊化时代

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代写被发现：希腊化时代

Poleis在希腊语中是指像希腊城邦一样的城市。极地人不是寡头政治，他们更像是一个民主国家，那里的公民团体制定规则，并遵循规则。我相信雅典会更稳定，因为他们有民主国家。雅典妇女在社会中被赋予了良好的角色。与外国妇女相比，这些妇女得到了第一次承认，这使妇女在社会中享有了自豪的地位。然而，与雅典妇女相比，斯巴达妇女获得了更多的自由和政治社会参与。斯巴达的妇女统治着她们的家庭。亚历山大的征服始于巴尔干战役，在那里他确保了与希腊的完全征服与和平，然后是波斯到叙利亚的伊西斯战役。他继续从埃及到印度的征服。我相信他对历史的影响是长久的，因为他对自己所开创的事业的执着。

代写被发现：希腊化时代
亚历山大征服了许多土地，在这些土地上，他能够把自己的文化传到这些土地上。文化在这片土地上的传播是可能的，亚历山大因此而受到赞扬。我更喜欢希腊的古典时代。希腊的古典时代被认为在科学和历史发展、创造力、视觉艺术等方面具有显著的特点。虽然在波斯和伯罗奔尼撒战争方面有许多不安全，但据观察，希腊社会坚持其理想，以民主方式处理公共事务和社会问题。古典风格的神祗崇拜，更保证了社会的稳定。另一方面，希腊化时代也有许多吸引人的特点。这是继亚历山大之后王国分裂的时期。这一时期诞生了许多学派，从斯多葛学派、怀疑论者到伊壁鸠鲁学派。与古典时期相比，艺术和文学更具创新性，建筑理念也更加精练。

代写被发现：希腊化时代

The Poleis in Greek refers to the city like state of Greece. The poleis were not oligarchies but were more of a democracy where there were bodies of citizens making rules and following them as well. I believe Athens would have been more stable because of this democracy like state in them. Athenian women were given a good role in society. The women were given the first recognition compared to foreign women and this gave women pride of place in the society. However, the Spartan women were given much freedom and political social participation compared to the women of Athens. Women of Sparta dominated their households. The conquests of Alexander started with the Balkan campaign, where he ensured complete conquest and peace with Greece, and then Persia to Syria to the Battle of the Issus. He continued his conquests from Egypt to India. I believe he has a long-lasting historical impression because of his self-dedication to complete what he started.

代写被发现：希腊化时代
Alexander conquered many lands and in these lands, he was able to pass on his own culture to the lands. A diffusion of culture into the lands was possible here and for this Alexander was credited. I would prefer the classical age of Greece. The classical age of Greece was seen to have remarkable features with respect to the science and history developments, the creativity, the visual arts and more. Although there was much insecurity in terms of the Persian and the Peloponnesian wars, it was observed that the Greek society stuck to its ideals and attended to public affairs and societal issues in a democratic way. The worship of Gods in classical style and more ensured that the society was stable. On the other hand, the Hellenistic age also has many features to make it appealing. It was the time where the kingdom was divided among many after Alexander. There were many schools of thoughts born in this time from Stoics, the Skeptics, to the Epicurians. Art and literature was more innovative compared to the classical times, and architecture ideas came to be more refined.

美国代写：通货膨胀的影响

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美国代写：通货膨胀的影响

上面的图表显示了卢比贬值的美元,投资和出口的下降。这显然表明可怜的国内生产和消费,导致问题的时间将从这种情况中恢复。政策改革是最重要的在这样的条件下,如何市场进一步放开对外国投资,并为国内产业提供了一个竞争激烈的市场。印尼是一个主要依赖中国,因为它在低收入的劳动密集型工作由中国跨国公司提供工作。这变化和国家需要提高其国内消费,如果它想捡起它的人均收入也变得更加国际独立已经从全球金融危机的影响较小。这将使国内产业更有前途,将为消费者提供最好的产品竞争。来源:(通货膨胀。欧盟,2016)在印尼通货膨胀较低,提供了很好的机会班戈公司利用这一点。

美国代写：通货膨胀的影响
也可用廉价融资的业务扩张,贸易商品价格低,低,损害经济增长,但它仍然是更强大的处理国际危机和由这些事件影响最小(《经济学人》,2016年)。不过,它需要做大量的遏制腐败,减少对自然资源的影响,提高基础设施的质量,得到更多的公民在税收资格来增加政府收入。需要重大改革使国家准备主要外国投资,但同时,它必须向内聚焦并使其自主研发的公司更可靠,更强,竞争与国际竞争对手竞争。班戈inc .)可能在该国投资可能是正确的时间为政府和合作是一个创世故事的一部分,建立公司在其行业。

美国代写：通货膨胀的影响

The above chart shows the depreciating Rupiah in terms of the American dollar, and the decline of investment and exports. This clearly indicates poor domestic production and consumption, leading to a question about the time which will take to recover from such conditions. Policy reforms are the most important in such conditions, and how the market liberalises further for foreign investments, and provides a competitive market for the domestic industries as well. Indonesia is a major dependent of China, as it thrives in low income labour intensive job works provided by Chinese multinationals. This has to change and the country needs to enhance its domestic consumption, if it wants to pick up it’s per capital income and also become more internationally independent to have lesser impacts from global financial crisis. This will make the domestic industries more promising and will compete to provide the best products to its consumers. Source: (Inflation.eu, 2016)The inflation in Indonesia is low and provides good opportunity for Bangor Inc. to make use of this.

美国代写：通货膨胀的影响
As also of the cheap finance available for business expansion, the country has low commodity prices and low trade, which is hurting its growth, but it remains more strong to handle international crisis and be least affected by such events (The Economist, 2016). Though, it needs to do a lot of curb corruptions, reduce its impacts on natural resources, enhance the quality of its infrastructure, and get more citizens under the tax eligibility to hike government revenues. Major reforms are needed to make the country ready for major foreign investment, but at the same time, it must focus inwards and make its home-grown companies more reliable, stronger, and competitive to compete with international competitors. Bangor Inc. may invest in the country as it may be the right time for partnering the government and be a part of its creation story and establish its foot firm in its industry.

数学代写：什么是文献综述的写作性质

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数学代写：什么是文献综述的写作性质

什么是综述：综述，又称文献综述，英文名为review。它是利用已发表的文献资料为原始素材撰写的论文。综述包括“综”与“述”两个方面。所谓综就是指作者必须对占有的大量素材进行归纳整理、综合分析，而使材料更加精炼、更加明确、更加层次分明、更有逻辑性。

所谓述就是评述，是对所写专题的比较全面、深人、系统的论述。因而，综述是对某一专题、某一领域的历史背景、前人工作、争论焦点、研究现状与发展前景等方面，以作者自己的观点写成的严谨而系统的评论性、资料性科技论文。

数学代写：什么是文献综述的写作性质

综述反映出某一专题、某一领域在一定时期内的研究工作进展情况。可以把该专题、该领域及其分支学科的最新进展、新发现、新趋势、新水平、新原理和新技术比较全面地介绍给读者，使读者尤其从事该专题、该领域研究工作的读者获益匪浅。因此，综述是教学、科研以及生产的重要参考资料。

综述的类型：根据搜集的原始文献资料数量、提炼加工程度、组织写作形式以及学术水平的高低，综述可分为归纳性、普通性和评论性三类。

归纳性综述：归纳性综述是作者将搜集到的文献资料进行整理归纳，并按一定顺序进行分类排列，使它们互相关联，前后连贯，而撰写的具有条理性、系统性和逻辑性的学术论文。它能在一定程度上反映出某一专题、某一领域的当前研究进展，但很少有作者自己的见解和观点。

数学代写：什么是文献综述的写作性质

普通性综述：普通性综述系具有一定学术水平的作者，在搜集较多资料的基础上撰写的系统性和逻辑性都较强的学术论文，文中能表达出作者的观点或倾向性。因而论文对从事该专题、该领域工作的读者有一定的指导意义和参考价值。

评论性综述：评述性综述系有较高学术水平、在该领域有较高造诣的作者。在搜集大量资料的基础上.对原始素材归纳整理、综合分析、撰写的反映当前该领域研究进展和发展前景的评论性学术论文。因论文的逻辑性强，有较多作者的见解和评论。故对读者有普遍的指导意义，并对读者的研究工作具有导向意义。

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報告代寫：什麼是財務部門

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報告代寫：什麼是財務部門
英國航空公司捲入了一場巨大的業務操作,是多方面的。這就是為什麼它是組織必須有一個強有力的財政部門。因此財務部門需要有很強的會計製度(2012年奧利裡,p.250)。已被確定在這種情況下的問題是,由於巨大和復雜的會計系統,會計製度的英國航空公司面臨一定的風險或挑戰。因此,風險管理是一個重要的問題,得到了研究者的認可。 p.1220利蘭(2010)指出,英國航空公司是一個著名的名字在航空行業的任何缺陷,因此組織應影響組織的形象。

報告代寫：什麼是財務部門
因此,會計系統的一個組成部分的整體運作組織,組織是一個重要的問題來評估潛在的風險和管理它們。目前,英國航空公司在航空行業中發揮著關鍵作用,因為它是進行大量的乘客約155個國家。因此,如果組織的會計系統不能正常運轉,所有的利益相關者組織的影響(科內特et al . 2011, p . 300)。這顯然將影響組織的生產力和市場地位。因此管理潛在的風險會影響會計系統的操作是一個很重要的問題。

報告代寫：什麼是財務部門

The British Airways is involved in a huge business operations and is multifaceted. This is why it is imperative for the organisation to have a strong financial department. Thus financial department is required to have a strong accounting system (O’Leary 2012, p.250). The issue that has been identified in this context is that owing to the huge and complex accounting system, the accounting system of The British Airways faces certain risk or challenges. Therefore, risk management is an important issue that has been recognized by the researcher. Leland (2010, p.1220) states that The British Airways is one of the eminent names in the airlines industry and thus any pitfall of the organisation shall affect the image of the organisation.

報告代寫：什麼是財務部門
Therefore, as the accounting system holds an integral part of the overall functioning of the organisation, it is an important issue for the organisation to assess the potential risk and manage them.At present, The British Airways is playing a pivotal role in the airlines industry, as it is carrying out a huge number of passenger to about 155 countries. Therefore, if the accounting system of the organisation do not operate properly, all the stakeholders of the organisation shall be affected (Cornett et al. 2011, p. 300). This shall obviously affect the productivity and market position of the organisation. Thus managing the potential risk that can affect the operation of the accounting system is an important issue now.

作业代写：EVT工具的使用

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作业代写：EVT工具的使用

EVT是一种统计工具,处理正常的值显示极端变化值位于值的概率分布。EVT估计极端风险的可能性,而VaR处理坐落在中间值。极值理论作为一种工具来分析金融问题了重要性在最近的过去(辛格,et al .,2011),因为研究表明,EVT赋予最准确的估计股票市场风险进行成功(豪氏威马,et al .,2001),(Gilli & K¨ellezi,2006)。EVT下,风险评估估计比任何极端的事件之前已经观察到(麦克尼尔&弗雷,2000)。短缺的极值TheoryEVT不是一个有效的工具,当估计渐近独立的系列的风险。换句话说,值是独立的,也同分布随机变量不能准确使用EVT分析。

作业代写：EVT工具的使用
如果EVT用于这样的价值观,会高估风险。高估的程度将直接比例值的随机性评估(Longin,2004)。因此,结果基于这样的系列EVT时不准确预测与事件相关联的风险。动荡的股市被认为是决定因素反映在投资组合的风险评估和管理。看看历史值表明,财务回报往往依赖,但连续un-correlated。在这种情况下,需要一个模型,该模型是有效的,正常的和极端的价值观是实现通过使用EVT,在结合VaR。模型测试值在不同股票市场同时使用历史和当前值。受欢迎指数用于本研究的目的是日经指数、富时,DAX指数和标准普尔。

作业代写：EVT工具的使用

EVT is a statistical tool that deals with the values that show extreme variations from the normal values that are located around the median of probability distribution. EVT estimates the possibilities of extreme risk, while VaR deals with values located around the median. Extreme Value Theory as a tool to analyse financial issues has gained importance in the recent past (Singh, et al., 2011), since studies showing that EVT gives the most accurate estimates of stock market risk have been conducted successfully (Huisman, et al., 2001), (Gilli & K¨ellezi, 2006). Under EVT, risk is assessed by estimating an event that is more extreme than any that has been previously observed (McNeil & Frey, 2000).Shortfalls of Extreme Value TheoryEVT is not an effective tool when estimating the risk of series that are asymptotically independent. In other words, values that are independent and also identically distributed or random variables cannot be accurately analysed using EVT.

作业代写：EVT工具的使用
If EVT were to be used for such values, the risk would be overestimated. The degree of overestimation would be directly proportionate with the randomness of the values being assessed (Longin, 2004). Therefore, the result based on such series when EVT is applied does not accurately predict the risk that is associated with the event.The volatile stock markets are seen to be determining factors that are reflected in the risk assessment and management of portfolios. A look at historical values show that financial returns tend to be dependent, but serially un-correlated. In this scenario, the need for a model which is effective for both normal and extreme values is fulfilled by using EVT and VaR in conjugation. The model is tested on values across various stock markets using both historical and current values. The popular indices used for the purpose of this study are Nikkei, FTSE, DAX and S&P500.

論文代寫價格：公司資金問題

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論文代寫價格：公司資金問題
該公司將很難提高毛利率將通過進一步增加銷售收入,從而較大的固定年度成本最大化。進一步降低材料成本的管理也進入一個長期供應協議與老供應商能夠壓低價格。營業利潤率可以通過降低生產成本進一步提高。作為一個更大的操作,邊緣的操作效率。因此,該公司將能更好地處理固定成本。所以降低可變成本通過更好的計劃是必要的。改善ROCE的公司,公司的管理需要確保資本不是閒置的形式大量現金儲備。管理必須確保多餘的現金儲備投入短期內投資利息收入。這將確保在整個健康資本的回報。

論文代寫價格：公司資金問題
如果現金儲備不能被用於一個新項目提供更多的回報,那麼多餘的現金應投資於短期投資項目為公司賺取利息(Bline &費舍爾,2014)。 ROCE多數分析師的估計,是一個更好的估計的費爾菲爾德對羅伊的評價。因為羅伊只考慮股東的資金,因此排除了長期債務和負債對盈餘質量的影響。 ROCE另一方面,包括所有的測量以確保返回的多樣化的資本基礎。費爾菲爾德有限公司擁有足夠的流動性和沒有立即關注關於任何營運資金問題和支付問題。然而,建議管理投資流動資產的一部分,特別是現金收入產生以來投資流動資產本身不會產生收益(Bettinghaus,2013)。

論文代寫價格：公司資金問題

The firm would be hard-pressed to increase the gross margin through further increase in sales revenue, and thus maximizing the larger fixed annual costs. Further the management would do well to reduce materials costs by entering into a long term supply agreement with old suppliers to be able to keep the prices down.The operating margin can be further improved through reduction in the production costs. As a larger operating, margin is an indication of operating efficiency. And as a result, the company would be much better placed to deal with fixed costs. So reducing the variable costs through better planning is necessary.To improve the ROCE of the firm, the firm’s management needs to ensure that capital is not sitting idle in the form of a large cash reserve. The management must ensure that excess cash reserves are put into interest earning investments in the short term. This would make sure the returns are healthy on whole of the capital.

論文代寫價格：公司資金問題
If cash reserves can’t be used in a new project giving more returns, then the excess cash shall be invested in short term investing projects to earn interest for the firm (Bline & Fischer, 2014). And to the reckoning of most analysts, the ROCE is a much better estimate of Fairfield’s assessment of ROE. Because ROE takes into consideration only the shareholders’ funds, and thus excludes the effect of long term debts and liabilities on earning quality. On the other hand, ROCE includes all of this to ensure the return is measured in terms of a diverse capital base. The Fairfield limited has adequate liquidity and there is no immediate concern regarding any working capital issues and payment concerns. However, it is suggested that the management invests a part of the current assets, and particularly cash in income generating investment since current assets in themselves would not generate earnings (Bettinghaus, 2013).