Evaluating and adopting application integration The case of a multinational petroleum compa

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成为成功的学习者英语作文

成为成功的学习者英语作文Becoming a Successful LearnerLearning is a lifelong journey that requires dedication, perseverance, and a growth mindset. As students, we often face challenges and obstacles that can hinder our progress, but by developing effective learning strategies and adopting a positive attitude, we can become successful learners. In this essay, we will explore the key elements that contribute to becoming a successful learner.Firstly, it is essential to have a clear understanding of our own learning style. Each individual has a unique way of processing and retaining information. Some may prefer visual learning, while others excel in auditory or kinesthetic learning. By identifying our preferred learning style, we can tailor our study methods to better suit our needs. This could involve using flashcards, engaging in group discussions, or incorporating physical activities into our learning process. By catering to our individual learning preferences, we can enhance our comprehension and retention of the material.Secondly, effective time management is crucial for academic success. It is important to create a structured study schedule that allocatestime for various subjects and activities. This can involve setting specific study hours, prioritizing tasks, and avoiding procrastination. By managing our time efficiently, we can ensure that we devote the necessary attention to each subject and avoid feeling overwhelmed or falling behind. Additionally, taking regular breaks and engaging in self-care activities can help us maintain focus and prevent burnout.Another key aspect of becoming a successful learner is developing strong study habits. This includes actively engaging with the material, taking notes, and regularly reviewing the content. Passive learning, such as simply reading or listening to lectures, is often less effective than actively participating in the learning process. By actively engaging with the material, we can deepen our understanding and better retain the information. Furthermore, regularly reviewing the content can help solidify our knowledge and prepare us for assessments.Effective communication and collaboration are also essential for academic success. Seeking help from teachers, tutors, or peers when needed can provide valuable insights and support. Engaging in discussions and group projects can also enhance our understanding of the material and develop important interpersonal skills. By fostering a supportive learning environment and collaborating with others, we can gain new perspectives and learn from the experiences of our peers.Maintaining a positive mindset is another crucial element of becoming a successful learner. Embracing a growth mindset, which involves believing that our abilities can be developed through effort and dedication, can help us overcome challenges and view setbacks as opportunities for growth. This mindset contrasts with a fixed mindset, where individuals believe that their abilities are predetermined and unchangeable. By adopting a growth mindset, we can develop resilience and a willingness to take on new challenges, ultimately leading to greater academic success.Finally, it is important to recognize the significance of self-reflection and continuous improvement. Regularly evaluating our learning progress, identifying areas for improvement, and adjusting our strategies accordingly can help us become more effective and efficient learners. This process of self-reflection and adaptability is crucial for long-term success, as it allows us to continuously refine our learning approach and adapt to the changing demands of our academic journey.In conclusion, becoming a successful learner requires a multifaceted approach that encompasses various elements such as understanding our learning style, effective time management, developing strong study habits, fostering effective communication and collaboration, maintaining a positive mindset, and engaging in self-reflection andcontinuous improvement. By embracing these principles and actively working towards our academic goals, we can unlock our full potential and achieve greater success in our learning endeavors.。

商务英语与商务交流考试选择题 59题

1. What does "B2B" stand for in business context?A) Business to BusinessB) Business to BuyerC) Buyer to BuyerD) Business to Bank2. Which of the following is a common method of payment in internationa l trade?A) PayPalB) Letter of CreditC) Cash on DeliveryD) Personal Check3. In a business email, what is the appropriate way to sign off?A) Cheers!B) Yours truly,C) Best regards,D) All the best,4. What does "SWOT" analysis stand for?A) Strengths, Weaknesses, Opportunities, ThreatsB) Strengths, Workforce, Opportunities, TrendsC) Strategic, Weaknesses, Operations, ThreatsD) Strengths, Workforce, Operations, Trends5. Which of the following is NOT a characteristic of a professional bus iness presentation?A) InformativeB) EngagingC) Casual attireD) Well-structured6. What is the primary purpose of a business plan?A) To secure fundingB) To decorate the officeC) To entertain employeesD) To increase personal wealth7. Which document outlines the terms and conditions of a business contr act?A) Memorandum of UnderstandingB) Purchase OrderC) Contract AgreementD) Invoice8. What is the term for the process of evaluating and choosing among al ternative investments?A) Capital budgetingB) Financial forecastingC) Risk analysisD) Portfolio management9. In business communication, what does "CC" stand for?A) Carbon CopyB) Creative CopyC) Confidential CopyD) Clear Copy10. What is the main goal of a marketing strategy?A) To increase brand awarenessB) To decrease competitionC) To lower product pricesD) To reduce marketing costs11. Which of the following is a key element of a business proposal?A) Personal anecdotesB) Detailed budgetC) Family historyD) Favorite recipes12. What is the term for the process of identifying and communicating w ith potential customers?A) MarketingB) AccountingC) ProductionD) Distribution13. In a business negotiation, what is the "BATNA"?A) Best Available Trade Negotiation AgreementB) Best Alternative To a Negotiated AgreementC) Business Analysis and Trade Negotiation ActD) Basic Agreement on Trade and Negotiation14. What does "ROI" stand for in business?A) Return on InvestmentB) Rate of InterestC) Resource Optimization InitiativeD) Revenue Over Investment15. Which of the following is a common business document used to reques t payment?A) InvoiceB) ReceiptC) QuotationD) Proposal16. What is the purpose of a "non-disclosure agreement" (NDA)?A) To protect confidential informationB) To increase employee salariesC) To promote public disclosureD) To limit business growth17. In business terms, what does "EBITDA" stand for?A) Earnings Before Interest, Taxes, Depreciation, and AmortizationB) Estimated Business Income and Tax Depreciation AnalysisC) Economic Benefits in Total, Directly AppliedD) Earnings Before Interest, Trade, Depreciation, and Adjustment18. What is the main function of a "balance sheet" in accounting?A) To show the financial performance over timeB) To list all the company's assets and liabilitiesC) To track daily salesD) To record employee salaries19. Which of the following is a key component of a business's competiti ve strategy?A) Cost leadershipB) Employee happinessC) Office decorationD) Social media likes20. What is the term for a business model where companies do not manufa cture products but instead outsource production to other companies?A) FranchisingB) LicensingC) OutsourcingD) Subcontracting21. In international trade, what does "CIF" stand for?A) Cost, Insurance, and FreightB) Cash in FrontC) Current International FormatD) Commercial Invoice and Freight22. What is the primary purpose of a "business model canvas"?A) To decorate the office wallB) To outline the key elements of a business modelC) To track employee attendanceD) To store confidential documents23. Which of the following is a common business term for a temporary st oppage of work?A) StrikeB) LockoutC) LayoffD) Shutdown24. What is the term for the process of analyzing financial statements to evaluate a company's financial health?A) Financial analysisB) BudgetingC) AuditingD) Forecasting25. In business communication, what does "FYI" stand for?A) For Your InformationB) Follow Your InstinctsC) For Your ImprovementD) For Your Interest26. What is the main goal of a "business continuity plan"?A) To ensure the business can continue operating during disruptionsB) To increase employee productivityC) To reduce marketing expensesD) To improve customer service27. Which of the following is a common business document used to outline the terms of a sale?A) InvoiceB) Purchase OrderC) QuotationD) Proposal28. What is the term for the process of converting raw materials into f inished products?A) ManufacturingB) DistributionC) MarketingD) Sales29. In business terms, what does "P&L" stand for?A) Profit and LossB) Product and LocationC) Price and LaborD) Promotion and Logistics30. What is the main purpose of a "business case"?A) To justify a business decision or projectB) To decorate the officeC) To entertain employeesD) To increase personal wealth31. Which of the following is a key element of a business's supply chai n?A) Marketing strategyB) Financial analysisC) Inventory managementD) Employee training32. What is the term for the process of identifying and developing new business opportunities?A) Business developmentB) Financial planningC) Marketing researchD) Sales forecasting33. In business communication, what does "ASAP" stand for?A) As Soon As PossibleB) At Some Appropriate PlaceC) All Systems Are PositiveD) Always Say A Prayer34. What is the main goal of a "market analysis"?A) To understand the market conditions and trendsB) To increase employee salariesC) To promote public disclosureD) To limit business growth35. Which of the following is a common business document used to outline the terms of a service agreement?A) ContractB) InvoiceC) QuotationD) Proposal36. What is the term for the process of planning and organizing resourc es to achieve specific goals?A) Project managementB) Financial managementC) Human resource managementD) Inventory management37. In business terms, what does "KPI" stand for?A) Key Performance IndicatorB) Key Profit IndicatorC) Knowledge Process ImprovementD) Key Productivity Index38. What is the main purpose of a "business report"?A) To provide detailed information on a specific topicB) To decorate the officeC) To entertain employeesD) To increase personal wealth39. Which of the following is a common business term for a formal agreement between two or more parties?A) ContractB) InvoiceC) QuotationD) Proposal40. What is the term for the process of managing the company's financia l resources?A) Financial managementB) Project managementC) Human resource managementD) Inventory management41. In business communication, what does "ETA" stand for?A) Estimated Time of ArrivalB) Estimated Time of ActionC) Effective Time of ApplicationD) Early Termination Agreement42. What is the main goal of a "risk management" plan?A) To identify and mitigate potential risksB) To increase employee productivityC) To reduce marketing expensesD) To improve customer service43. Which of the following is a common business document used to reques t goods or services?A) Purchase OrderB) InvoiceC) QuotationD) Proposal44. What is the term for the process of promoting and selling products or services?A) SalesB) MarketingC) DistributionD) Production45. In business terms, what does "CRM" stand for?A) Customer Relationship ManagementB) Corporate Resource ManagementC) Customer Revenue ManagementD) Corporate Risk Management46. What is the main purpose of a "business strategy"?A) To achieve long-term goalsB) To decorate the officeC) To entertain employeesD) To increase personal wealth47. Which of the following is a key element of a business's marketing m ix?A) ProductB) PriceC) PlaceD) All of the above48. What is the term for the process of planning and organizing resourc es to achieve specific goals?A) Project managementB) Financial managementC) Human resource managementD) Inventory management49. In business communication, what does "TBD" stand for?A) To Be DeterminedB) To Be DiscussedC) To Be DoneD) To Be Decided50. What is the main goal of a "business plan"?A) To outline the strategy and operations of a businessB) To decorate the officeC) To entertain employeesD) To increase personal wealth51. Which of the following is a common business document used to outline the terms of a service agreement?A) ContractB) InvoiceC) QuotationD) Proposal52. What is the term for the process of managing the company's financia l resources?A) Financial managementB) Project managementC) Human resource managementD) Inventory management53. In business terms, what does "KPI" stand for?A) Key Performance IndicatorB) Key Profit IndicatorC) Knowledge Process ImprovementD) Key Productivity Index54. What is the main purpose of a "business report"?A) To provide detailed information on a specific topicB) To decorate the officeC) To entertain employeesD) To increase personal wealth55. Which of the following is a common business term for a formal agree ment between two or more parties?A) ContractB) InvoiceC) QuotationD) Proposal56. What is the term for the process of managing the company's financia l resources?A) Financial managementB) Project managementC) Human resource managementD) Inventory management57. In business communication, what does "ETA" stand for?A) Estimated Time of ArrivalB) Estimated Time of ActionC) Effective Time of ApplicationD) Early Termination Agreement58. What is the main goal of a "risk management" plan?A) To identify and mitigate potential risksB) To increase employee productivityC) To reduce marketing expensesD) To improve customer service59. Which of the following is a common business document used to reques t goods or services?A) Purchase OrderB) InvoiceC) QuotationD) ProposalAnswers:1. A2. B3. C4. A5. C6. A7. C8. A9. A10. A11. B12. A13. B14. A15. A16. A17. A18. B19. A20. C21. A22. B23. C24. A25. A26. A27. B28. A29. A30. A31. C32. A33. A34. A35. A36. A37. A38. A39. A40. A41. A42. A43. A44. A45. A46. A47. D48. A49. A50. A51. A52. A53. A54. A55. A56. A57. A58. A59. A。

管理会计第14版（charles查尔斯）英文影印版课后答案

管理会计第14版（charles查尔斯）英⽂影印版课后答案COVERAGE OF LEARNING OBJECTIVESManagerial Accounting and the Business Organization1-A1 (10-15 min.)Because the accountant's duties are often not sharply defined, some of these answers could be challenged:1. Attention directing and problem solving. Budgeting involves makingdecisions about planned activities -- hence, aiding problem solving.Budgets also direct attention to areas of opportunity or concern --hence, directing attention. Reporting against the budget also has ascorekeeping dimension.2. Problem solving. Helps a manager assess the impact of a decision.3. Scorekeeping. Reports on the results of an operation. Could also beattention direction if scrap is an area that might require management decisions.4. Attention directing. Focuses attention on areas that need attention.5. Attention directing. Helps managers learn about the informationcontained in a performance report.6. Scorekeeping. The statement merely reports what has happened.7. Problem solving. The cost comparison is apparently useful becausethe manager wishes to decide between two alternatives. Thus, it aids problem solving.8. Attention directing. Variances point out areas where results differfrom expectations. Interpreting them directs attention to possiblecauses of the differences.9. Problem solving. Aids a decision about where the parts should bemade.10. Scorekeeping. Determining a depreciation schedule is simply anexercise in preparing financial statements to report the results ofactivities.1. Budgeted Actual DeviationsAmounts Amounts or Variances Room rental $ 140 $ 140 $ 0Food 800 1,008 208UEntertainment 600 600 0Decorations 220 190 30FTotal $1,760 $1,938 $178U2. Because of the management by exception rule, room rental andentertainment require no explanation. The actual expenditure forfood exceeded the budget by $208. Of this $208, $150 is explained by attendance of 15 persons more than budgeted (at a budget of $10 per person) and $58 is explained by expenditures above $10 per person.Actual expenditures for decorations were $30 less than the budget. If all desired decorations were purchased, the decorations committee should be commended for their savings.1-A3 (10 min.)All of the situations raise possibilities for violation of the integrity standard. In addition, the manager in each situation must address an additional ethical standard:1. The General Mills manager must respect the confidentiality standard.He or she should not disclose any information about the new cereal.2. Roberto must address his level of competence for the assignment. Ifhis supervisor knows his level of expertise and wants an analysisfrom a “layperson” point of view, he should do it. However, if thesupervisor expects an expert analysis, Roberto must admit his lackof competence.3. The objectivity standard should cause Helen to decline to omit theinformation from her budget. It is relevant information, and itsomission may mislead readers of the budget.Because the accountant’s duties are often not sharply defined, some of these answers could be challenged:1. Scorekeeping. Records events.2. Scorekeeping. Simply recording of what has happened.3. Problem solving. Helps a manager decide between alternatives.4. Attention directing. Directs attention to the use of overtime labor.5. Problem solving. Provides information to managers for decidingbetween alternatives.6. Attention directing. Directs attention to why nursing costs increased.7. Attention directing. Directs attention to areas where actual resultsdiffered from the budget.8. Problem solving. Helps the vice-president to decide which course ofaction is best.9. Scorekeeping. Records costs in the department to which theybelong.10. Scorekeeping. Records actual overtime costs.11. Attention directing. Directs attention to stores with either high or lowratios of advertising expenses to sales.12. Attention directing. Directs attention to causes of returns of the drug.13. Attention directing or problem solving, depending on the use of theschedule. If it is to identify areas of high fuel usage it is attentiondirecting. If it is to plan for purchases of fuel, it is problem solving. 14. Problem solving. Provides information for deciding between twoalternative courses of action.15. Scorekeeping. Records items needed for financial statements.1 & 2. Budget Actual VarianceSales $75,000 $74,860 $ 140UCosts:Fireworks $35,000 $39,500 $4,500ULabor 15,000 13,000 2,000FOther 8,000 8,020 20UProfit $17,000 $14,340 $2,660U3. The cost of fireworks was $4,500 ÷ $35,000 = 13% over budget. Didfireworks suppliers raise their prices? Did competition cause retailprices to be lower than expected? There should be someexplanation for the extra cost of fireworks. Also, the labor cost was$2,000 ÷ $15,000 =13% below budget. It would be useful to discover why this cost was saved. Both sales and other costs were very close to budget.1-B3 (10 - 15 min.)1. Treasurer. Analysts affect the company's ability to raise capital,which is the responsibility of the treasurer.2. Controller. Advising managers aids operating decisions.3. Controller. Advice on cost analysis aids managers' operatingdecisions.4. Controller. Divisional financial statements report on operations.Financial statements are generally produced by the controller'sdepartment.5. Treasurer. Financing the business is the responsibility of thetreasurer.6. Controller. Tax returns are part of the accounting process overseenby the controller.7. Treasurer. Insurance, as with other risk management activities, isusually the responsibility of the treasurer.8. Treasurer. Allowing credit is a financial decision.1-1 Decision makers within and outside an organization use accounting information for three broad purposes:1. Internal reporting to managers for planning and controllingoperations.2. Internal reporting to managers for special decision-making and long-range planning.3. External reporting to stockholders, government, and other interestedparties.1-2 The emphasis of financial accounting has traditionally been on the historical data presented in the external reports. Management accounting emphasizes planning and control purposes.1-3 The branch of accounting described in the quotation is management accounting.1-4 Scorekeeping is the recording of data for a later evaluation of performance. Attention directing is the reporting and interpretation of information for the purpose of focusing on inefficiencies of operation or opportunities for improvement. Problem solving presents a concise analysis of alternative courses of action.1-5 GAAP applies to publicly issued annual financial reports. Internal accounting reports are not restricted by GAAP.1-6 Yes, but it covers more than that. The Foreign Corrupt Practices Act applies to all publicly-held companies and covers the quality of internal accounting control as well as bribes and other matters.1-7 Users cannot easily observe the quality of accounting information. Thus, they rely on the integrity of accountants to be sure the information is accurate. Information that is unreliable is worthless, so if accountants do not have a reputation for integrity, the information they produce will not have value.1-8 Three examples of service organizations are banks, insurance companies, and public accounting firms. Such organizations tend to be labor intensive, have outputs that are difficult to define and measure, and have both inputs andoutputs that are difficult or impossible to store.1-9 Two considerations are cost-benefit balance and behavioral effects. Cost-benefit balance refers to how well an accounting system helps achieve management's goals in relation to the cost of the system. The behavioral consideration specifies that an accounting system should be judged by how it will affect the behavior (that is, decisions) of managers.1-10 Yes. The act of recording events has become as much a part of operating activities as the act of selling or buying. For example, cash receipts and disbursements must be traced, and receivables and payables must be recorded, or else gross confusion would ensue.1-11 A budget is a prediction and guide; a performance report is a tabulation of actual results compared with the budget; and a variance reconciles the differences between budget and actual.1-12 No. Management by exception means that management spends more effort on those areas that seem to be out of control and less on areas that are functioning as planned. This method is an efficient way for managers to decide where to put their time and effort.1-13 No. There is no perfect system of automatic control, nor does accounting control anything. Accounting is a tool used by managers in their control of operations.1-14 Information that is relevant for decisions about a product depends on the product's life-cycle stage. Therefore, to prepare and interpret information, accountants should be aware of the current stage of a product's life cycle.1-15 The six functions are: (1) research and development – generation and experimentation with new ideas; (2) product and service process design – detailed design and engineering of products; (3) production – use of resources to produce a product or service; (4) marketing - informing customers of the value and features of products or services; (5) distribution – delivering products or services to customers; and (6) customer service –support provided to customers.1-16 No. Not all of the functions are of equal importance to the success of a company. Measurement and reporting should focus on those functions that enable a company to gain and maintain a competitive edge.1-17 Line managers are directly responsible for the production and sale of goods or services. Staff managers have an advisory function – they support line managers.1-18 Management accountants are the information specialists, even in non-hierarchical companies. However, in such companies they are more directly involved with managers and are often parts of cross-functional teams.1- 19 A treasurer is concerned mainly with the company's financial matters, the controller with operating matters. In large organizations, there are sufficient activities associated with both financial and operating matters to justify two separate positions. In a small organization the same person might be both treasurer and controller.1-20 The four parts of the CMA examination are: (1) economics, finance, and management, (2) financial accounting and reporting, (3) management reporting, analysis, and behavioral issues, and (4) decision analysis and information systems.1-21 This is not true. About one-third of CEOs come from finance or accounting backgrounds. Accounting is excellent preparation for top management positions because accountants are often exposed to many parts of the company early in their careers.1-22 Changes in technology are affecting how accountants operate. They must be able to account for e-commerce transactions efficiently and safely, they often must integrate their accounting systems into ERP systems, and an increasing number are beginning to use XBRL to communicate information electronically.1-23 The essence of the just-in-time philosophy is the elimination of waste, accomplished by reducing the time products spend in the production process and trying to eliminate the time spent in processes that do not add value to the product.1-24 Moving tools and products that are in process from one location to another in a plant is an activity that does not add value to the product. So changing the plant layout to eliminate wasted movement and time improves production efficiency.1-25 The four major responsibilities are: (1) competence - develop knowledge; know and obey laws, regulations, and technical standards;and perform appropriate analyses, (2) confidentiality - refrain from disclosing or using confidential information, (3) integrity -avoid conflicts of interest, refuse gifts that might influence actions, recognize limitations, and avoid activities that might discredit the profession, and (4) objectivity - communicate information fairly, objectively, and completely, within confidentiality constraints.1-26 Standards do not always provide the needed guidance. Sometimes an action borders on being unethical, but it is not clearly an ethical violation. Other times two ethical standards conflict. In situations such as these, accountants must make ethical judgments.Typical activities associated with the treasurer function include:Provision of capitalInvestor relationsShort-term financingBanking and custodyCredits and collectionsInvestmentsRisk managementTypical activities associated with the controller function include:Planning for controlReporting and interpretingEvaluating and consultingTax administrationGovernment reportingProtection of assetsEconomic appraisal1-28 (5-10 min.)Activities 2, 4, 5, and 6 are primarily associated with marketing decisions. The management accountant would assist in these decisions as follows: Boeing Company’s pricing decision requires cost data relevant to the new method of distributing spare parts. /doc/0eb5703deefdc8d376ee329d.html will need to know the costs of the advertising program as well as the additional costs of other value chain functions resulting from increased sales. TexMex Foods will need to know the incremental revenues and incremental costs associated with the special order. Target Stores needs to know the impact on both revenues and costs of closing one of its stores.Activities 1, 7, and 8 are primarily associated with production decisions. The management accountant would assist in these decisions as follows. Porsche Motor Company needs an analysis of the costs associated with purchasing the part compared to the costs of making the part. Dell will need to know the costs of the training program and the savings associated with increased efficiencies in the setup and changeover activities. General Motors needs to know the costs and salvage values of the replacement equipment, the proceeds of the sale of the old equipment, and the operating savings associated with the use of the new equipment.1-30 (5 min.)1. Management 4. Management 7. Financial2. Management 5. Management3. Financial 6. Financial1. Performance ReportBudget Actual Variance Explanation Revenues $220,000 $228,000 $8,000 F Additional salesfrom newproducts* Advertising cost 15,000 16,500 (1,500) U New advertisingNet $6,500 F* From the New Products Report, seven new products were added. This exceeded the plan to add six.2.Factors that may not have been considered include:a.The costs of new products may have exceeded their price.b.Customer satisfaction with new products may not have been partof the new products report./doc/0eb5703deefdc8d376ee329d.html petitors’ reactions to the Starbucks store’s actions may not have been anticipated.d.External uncontrollable factors such as increases in operatingcosts, adverse weather, changes in the overall economy, newcompetitors entering the market, or key employee turnover mayhave decreased efficiency.1-32 (5 min.)1. Line, support 3. Staff, marketing 5. Staff, support2. Staff, support 4. Line, marketing 6. Line, productionMicrosoft is a company that most students will know and have some understanding of what functions its managers perform. Nevertheless, this may not be an easy exercise for those who have little knowledge of how companies operate.Research & development – Because software companies must continually come out with new products and upgrades to their current products this is a critical function for Microsoft. More than one-fourth of Microsoft’s operating expenses are devoted to R&D.Design of products, services, or processes – For Microsoft the design and R&D process probably overlap considerably. Product design is critical; process design is probably not. One essential part of design is beta testing – that is, field testing of new software. This quality-control step is essential to prevent customer dissatisfaction with new products.Production – Microsoft produces disks and CD-ROMs and the manuals and packaging to go with them. However, they are increasingly delivering software over the Internet, which takes an initial process design and then few resources. It is not likely a major focus for Microsoft.Marketing – Microsoft spends more on sales and marketing than on any other operating expense. Increasing competition in software sales makes marketing essential to the company’s future. This function includes advertising and direct marketing activities, but it also includes activities of the company’s sales force. Distribution – This function is becoming simpler for Microsoft as it delivers more and more software over the Internet. Although the company must stay abreast of competitors in delivery methods, this is not likely to create a major competitive advantage or disadvantage for Microsoft.Customer service – Customer service is important, but Microsoft tries to minimize its costs in this area by product design –making things work right without needing deep computer expertise. Still, poor customer service can severely impact a company, so Microsoft must attend to it.Support functions – Most of the time these are not a major focus. There is one exception recently for Microsoft. Legal support has been front and center. The very future of the company was based on court judgments for which good legal support was essential.The management accountant's major purpose is to provide information that helps line managers in making decisions regarding the planning and controlling of operations. The accountant supplies information for scorekeeping, attention directing, and problem solving. In turn, managers use this and other information for routine and non-routine decisions and for evaluating subordinates and the performance of sub-parts of the organization. Management accountants must walk a delicate line between (1) making sure that managers are properly using the pertinent information and (2) making sure that the managers, not the accountants, are doing the actual managing.Other costs of a poor ethical environment include legal costs and costs due to high employee turnover. Other benefits of a good ethical environment include low employee turnover, low loss from internal theft, and improved customer satisfaction resulting from better quality and service (that result from a more productive work environment).1-36(5 min.)There are numerous examples.“You understand how important it is to record this sale before year end, don’t you?”“Doing it this way is common for all companies in our business, so don’t worry!”“Trust me, the inventory is at the warehouse.”This problem can form the basis of an introductory discussion of the entire field of management accounting.1. The focus of management accounting is on helping internal users tomake better decisions, whereas the focus of financial accounting ison helping external users to make better decisions. Managementaccounting helps in making a host of decisions, including pricing,product choices, investments in equipment, making or buying goods and services, and manager rewards.2. Generally accepted accounting standards or principles affect bothinternal and external accounting. However, change in internalaccounting is not inhibited by generally accepted principles. Forexample, if an organization wants to account for assets on the basisof replacement costs for internal purposes, no outside agency canprohibit such accounting. Of course, this means that organizationsmay have to keep more than one set of records. There is nothingimmoral or unethical about having multiple sets of books, but theyareexpensive. Accounting data are commodities, just like butter or eggs.Innovations in internal accounting systems must meet the samecost-benefit tests that other commodities endure. That is, theirperceived increases in benefits must exceed their perceivedincreases in costs. Ultimately, benefits are measured by whetherbetter decisions are forthcoming in the form of increased net profitsor cost savings.3. Budgets, the formal expressions of management plans, are a majorfeature of management accounting, whereas they are not asprominent in financial accounting. Budgets are major devices forcompelling and disciplining management planning.4. An important use of management accounting information is theevaluation of performance, which often takes the form of comparisonof actual results against budgets, providing incentives and feedback to improve future decisions.5.Accounting systems have an enormous influence on the behavior ofindividuals affected by them. Management accounting is moreconcerned with the likely behavioral effects of various accountingalternatives that may be adopted than is financial accounting.1-38(10 min.)The main point of this question is that cost information is crucial for decisions regarding which products and services should be emphasized or de-emphasized. The incentives to measure costs precisely are far greater when flat fees are being received instead of reimbursements of costs.Note, too, that nonprofit organizations and profit-seeking organizations have similar desires regarding management accounting. Accountability is now in fashion for many purposes, including justification of prices, cost control, and response to criticisms by investors (whether they be donors, taxpayers, or others).When somebody's money is at stake, accounting systems get much love and attention. In a survey of 550 hospitals, hospital financial executives said that improved cost accounting systems "are crucial to responding to changes in hospital payment mechanisms and that better cost information is essential for more profitable and efficient operations." Hospitals will increasingly identify costs by product (type of case), not just by departments.1-39 (10 min.)Paperwork and systems often seem to become ends in themselves. However, the rationale that should underlie systems design is the cost-benefit philosophy or approach that is implied in the quotation. The aim is to get the managers and their subordinates collectively to make better decisions under one system versus another system -- for a given level of costs. Marks & Spencer should look at each of the management accounting reports it produces with an eye toward how it helps managers make better decisions. Does it provide needed scorekeeping? Does it direct attention to aspects of operations that might need altering? Does it provide information for specific management decisions? These types of questions will help identify the benefit of the information in the report.Then the company must consider the cost – not just the cost of collecting the data and preparing the reports, but the cost of educating managers to use the information and the cost of the time to read, digest, and act on the information. Too much information may be costly because it makes it time-consuming (and thus costly) to sift through the reams of information to find the few items that are important. And one cost may be the loss of important information because the total volume of information makes it too difficult to ferret out the important items.1-40(10 min.) Financial information is important in all companies. But how managers get and use financial information can differ depending on the culture and philosophies of the company.Top executives of a company often represent a functional area that is critical to the comparative economic advantage of the company. If technology is crucial, engineers generally hold important executive positions. If marketing differentiates the company from others, marketing executive s usually dominate. But regardless of the source of a company’s competitive advantage, its success will eventually be measured in economic terms. They must attend to financial aspects to thrive and often even to survive.Management accountants must work with the dominant managers in any organization. The modern trend toward use of cross-functional teams places management accountants at the center of the action regardless of what type of managers and executives dominate. Most companies realize that there is a financial dimension to almost every major decision, so they want the financial experts, management accountants, involved in the decisions. But to be accepted as an important part of these teams, the management accountants must know how to help managers in various functional areas. In General Mills, if accountants can’t talk the language of marketing, they will not have great influence. In ArvinMeritor, if they do not understand the information needs of engineers they will not provide value.1-41(10-15 min.)1. Boeing's competitive environment and manufacturing processeschanged greatly during the 1990s. An accounting system that served them well in their old environment would notnecessarily be optimal in the 2000s. Boeing's management probably thought that changes in the accounting system were necessary to produce the kind of information necessary to remain competitive.2. A cost-benefit criterion was probably used. Boeing's management maynot have quantified the costs and the benefits, but they certainlyassessed whether the new system would help decisions enough towarrant the cost of the system.Many of the benefits of a better accounting system are hard to measure.They affect many strategic decisions of an organization. Withoutaccurate product costs, management will find it difficult to assess the consequences of their decisions. An accurate accounting system will help to price airplanes and other products competitively.3. More accurate product costs will usually result in better managementdecisions. But if the cost of the accounting system that produces the more accurate costs is too high, it may be best to forego the increased accuracy. The benefit of better decisions must exceed the added cost of the system for a change to be desirable.。

农业技术职称主要业绩英语

农业技术职称主要业绩英语Major Achievements in Agricultural Technology.1. Introduction.Agricultural technology plays a crucial role in enhancing agricultural productivity, ensuring food security, and promoting sustainable farming practices. Agricultural professionals with specialized knowledge and skills are essential for driving innovation and adopting bestpractices in the field. To recognize their contributions, professional titles and certifications are awarded based on their major achievements and experience. This article highlights the key achievements of individuals who have earned recognition in agricultural technology.2. Crop Production.Development and implementation of precision farming techniques: Using advanced sensors, data analysis, andautomation to optimize crop production, reduce environmental impact, and increase yields.Breeding and cultivation of high-yielding, disease-resistant crop varieties: Utilizing genetic engineering, biotechnology, and traditional breeding methods to develop crops that are resilient to pests, diseases, and climate change.Optimization of irrigation and water management practices: Employing efficient irrigation systems, soil moisture monitoring, and drought-tolerant crops to conserve water resources and maximize crop growth.Advancements in crop protection: Developing and implementing integrated pest management (IPM) strategies, biological control agents, and precision pesticide application to minimize crop losses while preserving biodiversity.3. Livestock Production.Genetic improvement of livestock breeds: Using selective breeding, genomic selection, and reproductive technologies to enhance livestock productivity, health, and welfare.Development of innovative feeding and nutrition strategies: Optimizing animal diets, utilizing precision feeding systems, and incorporating novel feed ingredients to improve animal growth and performance.Advancements in animal health management: Implementing preventive healthcare programs, developing vaccines and therapeutics, and utilizing technology for early disease detection and monitoring.Sustainable livestock production systems: Designing and implementing integrated livestock-crop systems, reducing greenhouse gas emissions, and promoting animal welfare practices.4. Agricultural Engineering.Design and development of agricultural machinery: Creating efficient and innovative farm equipment for tillage, planting, harvesting, and processing.Advancements in irrigation technology: Developing advanced irrigation systems, sensors, and automation to optimize water use and reduce energy consumption.Renewable energy applications in agriculture:Utilizing solar, wind, and biomass energy sources to power agricultural operations and reduce carbon emissions.Precision agriculture technologies: Integrating sensors, data analysis, and control systems to optimize crop production, livestock management, and environmental sustainability.5. Agricultural Economics.Analysis of agricultural markets and policy: Conducting research on agricultural markets, trade, and policy to inform decision-making and ensure fair returnsfor farmers.Development of farm management strategies: Providing farmers with economic tools, models, and advice to improve financial performance and risk management.Assessment of agricultural technology adoption: Evaluating the economic impact of new technologies on farm productivity, profitability, and environmental sustainability.Policy recommendations for sustainable agriculture: Advocating for policies that promote agricultural innovation, protect natural resources, and address challenges facing the industry.6. Conclusion.The achievements of individuals in agricultural technology are essential for addressing global food security challenges, ensuring sustainable agricultural practices, and driving economic growth. By recognizing andrewarding these professionals, we encourage continued innovation, knowledge transfer, and the adoption of best practices in the field. The advancements highlighted in this article demonstrate the transformative power of agricultural technology and its potential to shape a more sustainable and food-secure future.。

农场的英语知识点归纳总结

农场的英语知识点归纳总结农场的英语知识点归纳总结一、农场的介绍农场（Farm）是指用来耕种、养殖和种植农作物的土地、场地或建筑物。

农场是农业生产的基地，也是农民和农业工作者的工作场所。

农场通常包括田地、农舍、畜牧场和相关的设施。

在农场上，人们从事各种农业活动，如种植谷物、果树、蔬菜，养殖家禽和牲畜。

二、农场的相关英语词汇1. Farming：农业2. Farmer：农民3. Agriculture：农艺，农学4. Crops：农作物5. Livestock：家畜三、农作物的名称1. Grains：谷物- Wheat：小麦- Rice：米饭- Corn：玉米- Barley：大麦2. Fruits：水果- Apple：苹果- Orange：橙子- Banana：香蕉- Strawberry：草莓3. Vegetables：蔬菜- Carrot：胡萝卜- Potato：土豆- Tomato：西红柿- Cabbage：卷心菜四、动物的名称1. Livestock：家畜- Cattle：牛- Pig：猪- Sheep：绵羊- Chicken：鸡2. Domestic Animals：家养动物 - Dog：狗- Cat：猫- Horse：马- Rabbit：兔子五、农业工具和设备1. Tools：工具- Shovel：铲子- Hoe：锄头- Rake：耙子- Pitchfork：叉子2. Equipment：设备- Tractor：拖拉机- Harvester：收割机- Irrigation System：灌溉系统- Greenhouse：温室六、农场日常活动1. Planting crops：种植农作物2. Harvesting crops：收割农作物3. Feeding livestock：喂养家畜4. Milking cows：挤牛奶5. Mending fences：修补栅栏6. Irrigating fields：灌溉田地7. Cleaning barns：清洁谷仓8. Controlling pests：控制害虫七、农场管理和经营1. Farm Management：农场管理2. Crop Rotation：轮作3. Pest Control：害虫防治4. Organic Farming：有机农业5. Sustainable Agriculture：可持续农业6. Livestock Breeding：畜牧养殖7. Crop Yield：农作物产量8. Market Prices：市场价格八、农产品的生产和销售1. Agricultural Production：农产品生产2. Farmers' Market：农民市场3. Wholesale：批发4. Retail：零售5. Export：出口6. Import：进口7. Supply and Demand：供求关系九、农业发展与环境保护1. Sustainable Development：可持续发展2. Soil Conservation：土壤保护3. Water Management：水资源管理4. Biodiversity：生物多样性5. Crop Rotation：轮作6. Organic Farming：有机农业7. Environmental Impact：环境影响总结：农场是农业生产的基地，涵盖了种植、养殖等多个方面的活动。

2024上海春季高考英语作文题目

2024上海春季高考英语作文题目示例回答如下1:Title: 2024 Shanghai Spring College Entrance Exam English Essay TopicIn 2024, the English essay topic for the Shanghai Spring College Entrance Exam is likely to focus on a thought-provoking issue that challenges students to think critically and express their opinions effectively. It could be related to current global events, social issues, or personal experiences that encourage students to reflect on their values, beliefs, and perspectives.The essay topic may require students to analyze a complex problem, propose solutions, or discuss the implications of certain actions. It could also involve comparing different viewpoints, evaluating arguments, or exploring the impact of technology on society. Overall, the goal of the essay topic is to assess students' ability to think creatively, communicate clearly, and demonstrate their knowledge and understanding of the English language.For Chinese students preparing for the Shanghai Spring College Entrance Exam, the English essay topic serves as an opportunity to showcase their language proficiency, critical thinking skills, and cultural awareness. By engaging with the topic in a thoughtful and insightful manner, students can demonstrate their ability to analyze information, formulate coherent arguments, and present their ideas in a logical and organized manner.In order to excel in the English essay section of the exam, students should practice writing essays on a variety of topics, develop their vocabulary and grammar skills, and familiarize themselves with different writing styles and techniques. They should also pay attention to the structure and organization of their essays, use appropriate examples and evidence to support their arguments, and revise and edit their work to ensure clarity and coherence.Overall, the 2024 Shanghai Spring College Entrance Exam English essay topic offers students a chance to demonstrate their academic abilities, creativity, and critical thinking skills. By approaching the topic with confidence, preparation,and a willingness to engage with the material, students can showcase their talents and impress examiners with their writing abilities. Good luck to all the students preparing for the exam!2024年上海春季高考英语作文题目可能会聚焦于一个发人深思的议题，挑战学生进行批判性思考，并有效表达他们的观点。

一种合理方法的英语

一种合理方法的英语IntroductionIn today's fast-paced and competitive world, finding effective methods to achieve success and accomplish goals is crucial. To attain productivity and success, it is essential to adopt a rational approach. A rational approach prioritizes critical thinking, planning, and efficient execution. This article will delve into the significance of a rational approach and discuss its key components.Importance of a Rational ApproachA rational approach is based on logic, reasoning, and evidence. It focuses on making informed decisions by considering all available information and avoiding impulsive actions. This method enables individuals to analyze situations objectively and devise effective strategies, leading to enhanced productivity and success.Key Components of a Rational Approach1. Critical ThinkingCritical thinking is the cornerstone of a rational approach. It involves systematically evaluating information, identifying biases, and assessing the validity of arguments. By cultivating critical thinking skills, individuals can make sound judgments and arrive at rational decisions.To develop critical thinking abilities, one must learn to question assumptions, gather evidence, and consider multiple perspectives.Engaging in debates, scrutinizing data, and seeking feedback from others are effective ways to enhance critical thinking skills.2. PlanningPlanning is an essential element of a rational approach. It involves setting clear goals, outlining strategies, and creating action plans. Planning allows individuals to organize their tasks, allocate resources effectively, and mitigate potential obstacles. By creating a roadmap to success, individuals can maximize their productivity and achieve desired outcomes.When planning, it is crucial to set realistic and achievable goals. Breaking down larger goals into smaller, manageable tasks increases motivation and reduces overwhelm. Additionally, monitoring progress regularly and adjusting plans accordingly ensures continuous improvement.3. Efficient ExecutionWhile critical thinking and planning are vital, they are meaningless without efficient execution. Implementing plans effectively requires discipline, time management, and consistent effort. By following through with planned actions, individuals can transform their goals into tangible results.To enhance execution, one must prioritize tasks, manage time effectively, and overcome procrastination. Eliminating distractions, delegating responsibilities when necessary, and maintaining a structured routine areeffective strategies to ensure efficient execution.4. Flexibility and AdaptabilityA rational approach recognizes the significance of flexibility and adaptability. While planning provides a structure, unforeseen circumstances may require adjustments. By embracing change and being open to alternative approaches, individuals can adapt to evolving situations and overcome challenges.Cultivating a growth mindset fosters flexibility and adaptability. A growth mindset encourages individuals to view failures as opportunities for growth, seek feedback, and continuously improve. Embracing change and adapting plans accordingly are vital for long-term success.5. Reflection and LearningReflection and learning are crucial for continuous improvement within a rational approach. Regularly evaluating actions and outcomes allows individuals to learn from successes and failures. By reflecting on past experiences, individuals can refine strategies, identify areas for improvement, and enhance decision-making abilities.Engaging in self-reflection, seeking feedback from others, and pursuing continuous learning contribute to personal growth. Adopting a growth mindset and embracing a lifelong learning attitude are key to achieving success and maintaining productivity.ConclusionA rational approach is fundamental for achieving productivity and success. By integrating critical thinking, planning, efficient execution, flexibility, and continuous learning into daily practices, individuals can reach their goals effectively. The rational approach empowers individuals to make informed decisions, adapt to changing circumstances, and accomplish their aspirations. Embrace the rational approach, and pave the way for a prosperous and fulfilling journey towards success.。

如何处理空气污染英语范文(2篇精选)

如何处理空气污染英语范文(2篇精选)如何处理空气污染英语范文(篇1)1. Identifying the Sources of PollutionTo effectively address air pollution, it is imperative to identify the primary sources of pollution in a given area. These sources can range from industrial emissions, transportation exhaust, agricultural practices, and even domestic heating and cooking. Identification of these sources is crucial in designing targeted solutions.2. Analyzing the ImpactOnce the sources of pollution are identified, the next step is to analyze their impact on the environment and human health. This involves studying the type, quantity, and duration of pollutants released, as well as their potential to cause harm. This analysis helps in prioritizing measures and allocating resources effectively.3. Devising Mitigation MeasuresBased on the analysis, specific mitigation measures should be devised. These measures can include:Implementing emission control technologies for industrial and transportation sectors.Promoting renewable energy sources to reduce fossil fuel combustion.Implementing green policiesfor agricultural practices.Encouraging the use of clean cooking fuels and technologies.4. Raising Public Awareness Education and awareness play a crucial role in air pollution control. Public education campaigns should be conducted to inform the community about the causes, effects, and prevention methods of air pollution. Encouraging the public to adopt eco-friendly practices can significantly contribute to improving air quality.5. Monitoring and EvaluationContinuous monitoring and evaluation of air quality is essential for assessing the effectiveness of implemented measures. This involves setting up air quality monitoring stations, collecting data, analyzing trends, and adjusting strategies accordingly.6. Enforcement of Legal and Regulatory FrameworksStrict enforcement of laws and regulations related to air pollution control is paramount. Governments should ensurethat polluters are held accountable for their actions andthat the law is enforced without bias. Additionally, regular inspections and audits of polluting facilities should be conducted to ensure compliance.7. Promoting Technological InnovationsTechnological advancements can significantly improve air quality. Governments and private sectors should invest inresearch and development to create more efficient and eco-friendly technologies. These can range from improved emission control systems to smart traffic management solutions.8. Strengthening International CooperationAir pollution is a global challenge that requires collective action. International cooperation is crucial in sharing knowledge, technologies, and resources to addressthis issue effectively. Governments, organizations, and individuals should work together to create a more sustainable future.In conclusion, addressing air pollution requires a multi-faceted approach that involves identifying sources, analyzing impacts, devising mitigation measures, raising public awareness, monitoring and evaluating progress, enforcing laws and regulations, promoting technological innovations, and strengthening international cooperation. By working together, we can create a healthier and more sustainable environmentfor ourselves and future generations.如何处理空气污染英语范文(篇2)1. Definition of Air PollutionAir pollution refers to the presence of harmful substances in the air that can have adverse effects on human health, the environment, and the climate. These substances,known as pollutants, can include gases, particles, and biological agents.2. Source Analysis of PollutionAir pollution mainly originates from anthropogenic activities such as industrial emissions, transportation, agricultural practices, and domestic activities. Natural sources, such as volcanic eruptions and dust storms, also contribute to air pollution, although their impact is generally less significant.3. Impacts and HazardsAir pollution can have numerous adverse effects on human health, causing respiratory diseases, heart problems, and even premature death. It can also have negative impacts on ecosystems, damaging plants and affecting the biodiversity of an area. Furthermore, air pollution contributes to global warming and climate change.4. Mitigation MeasuresAddressing air pollution requires a combination of measures, including reducing emissions from industrial and transportation sources, promoting clean energy alternatives, and improving energy efficiency. Other measures include enhancing air quality monitoring and improving waste management practices.5. Public ParticipationPublic engagement is crucial in the fight against air pollution. Education and awareness-raising campaigns can help people understand the importance of protecting the environment and adopting sustainable practices. Additionally, members of the community can participate in local cleanup initiatives and pressure their governments to adopt stricter pollution control measures.6. Role of Technological InnovationsTechnological advancements play a key role in improving air quality. Innovations in clean energy, emissions control, and waste management can significantly reduce the amount of pollution released into the air. Governments and private sectors should invest in research and development to promote sustainable technological solutions.7. Policies and RegulationsEffective policies and regulations are essential for controlling air pollution. Governments should adopt stringent emission standards and enforce them vigorously. They should also provide incentives for businesses and individuals to adopt cleaner technologies and practices. Additionally, international agreements and cooperation can help share the burden of addressing air pollution globally.8. Looking to the FutureAddressing air pollution requires a long-term commitment and a vision for a sustainable future. As technology continues to advance, new solutions and approaches will emerge to help us tackle this global challenge. It is important to remain vigilant, continue to monitor and evaluate progress, and adapt our strategies as needed to ensure a healthy and sustainable environment for future generations.。

《危机管理一为不可预见危机做计划》

《危机管理一为不可预见危机做计划》Crisis Management: Planning for Unforeseen EmergenciesIn today's fast-paced and unpredictable world, businesses and organizations face numerous challenges. One of the biggest threats that can disrupt operations and damage reputation is an unforeseen crisis. These crises can comein various forms, such as natural disasters, cyberattacks,or public relations scandals. To effectively deal withthese situations, it is essential to establish a comprehensive crisis management plan. This article explores the importance of planning for unforeseen emergencies and provides practical insights on how businesses can better prepare themselves.在当今快节奏且充满不确定性的世界中，企业和组织面临许多挑战。

其中最大的威胁之一是突发危机，它可能会破坏业务运营并损害声誉。

这些危机可以以各种形式出现，如自然灾害、网络攻击或公关丑闻。

为了有效应对这些情况，建立全面的危机管理计划至关重要。

本文探讨了为不可预见的紧急情况做计划的重要性，并提供了实用见解，帮助企业更好地准备。

海尔智家存货管理流程

海尔智家存货管理流程As a consumer, it is essential to have an efficient inventory management process to ensure that products are readily available when needed and to minimize the risk of overstock or stockouts. For a company like Haier Smart Home, managing inventory is crucial in ensuring customer satisfaction and maintaining a competitive edge in the market. Without an effective inventory management process, the company may face issues such as excess inventory carrying costs, stockouts, and inaccurate order fulfillment.作为消费者，有效的存货管理流程对于保证产品需要时能够随时可得是至关重要的，同时也能够最大程度地减少库存过剩或缺货的风险。

对于像海尔智家这样的公司来说，有效地管理存货对于确保客户满意度并在市场上保持竞争优势是非常重要的。

如果没有一个有效的存货管理流程，公司可能会面临库存超量成本、缺货和订单履行不准确等问题。

To address these challenges, Haier Smart Home can implement various inventory management strategies, such as adopting advanced forecasting models to predict demand, utilizing Just-in-Time inventory management to reduce carrying costs, andimplementing a barcode or RFID system to improve inventory accuracy. By streamlining its inventory management process, the company can reduce excess inventory, avoid stockouts, and improve overall operational efficiency.为了解决这些挑战，海尔智家可以采取各种存货管理策略，比如采用先进的预测模型来预测需求，利用即时库存管理来降低库存成本，实施条形码或RFID系统来提高库存准确性。

正确传承传统文化不盲目跟风英语作文

正确传承传统文化不盲目跟风英语作文英文回答：In the era of globalization, cultural exchanges and interactions have become more frequent and accessible than ever before. While it is undeniably important to embracenew ideas and perspectives, it is equally crucial to preserve and传承 our own cultural traditions. However, the challenge lies in finding a balance between preserving our heritage and adapting to the ever-changing global landscape.Preserving cultural traditions is essential for several reasons. Firstly, it provides a sense of identity and belonging for individuals and communities. Culturaltraditions embody the values, beliefs, and practices that have been passed down through generations, shaping our collective identity and connecting us to our ancestors. Secondly, cultural traditions contribute to the richnessand diversity of the global cultural landscape. Eachculture has its own unique set of traditions that add tothe tapestry of human civilization, offering insights into different ways of life and enriching our understanding ofthe world. Moreover, cultural traditions often serve as a source of resilience and continuity in the face of adversity, providing a sense of stability and meaningduring times of change.While preserving cultural traditions is important, itis equally important to avoid blindly following andadopting foreign cultural influences. Uncritical acceptance of foreign cultural norms can lead to the erosion of ourown cultural identity and values, resulting in a loss of cultural diversity and the homogenization of global culture. It is crucial to approach cultural interactions with a critical eye, evaluating and adapting foreign influences to suit our own cultural context. This selective approach allows us to enrich our own traditions while maintainingour cultural integrity.One way to achieve this balance is through cultural adaptation. Cultural adaptation involves taking elements from foreign cultures and adapting them to fit our owncultural context, creating new cultural forms that are both innovative and respectful of our own traditions. This process can lead to the creation of unique and vibrant new cultural expressions that reflect both our own cultural values and the best aspects of foreign cultures.Another important aspect of preserving cultural traditions while embracing foreign influences is education. It is essential to educate younger generations about the importance of their own cultural heritage and traditions, instilling in them a sense of pride and appreciation for their culture. This can be done through formal education, community-based programs, and family involvement. Furthermore, exposure to different cultures through travel and cultural exchange programs can help individuals develop a broader perspective and a deeper appreciation forcultural diversity.In conclusion, correctly inheriting traditional culture while avoiding blind adherence to foreign cultural influences requires a nuanced and balanced approach. By preserving our cultural traditions, we preserve ouridentity, contribute to the diversity of global culture, and provide ourselves with a sense of resilience and continuity. At the same time, by critically evaluating and adapting foreign influences, we can enrich our own traditions and create new cultural forms that reflect the best aspects of both our own culture and the wider world.中文回答：正确传承传统文化，不盲目跟风。

怎样学最有效的方法英文作文

怎样学最有效的方法英文作文Title: The Most Effective Way to Learn: A Journey of DiscoveryIn the vast landscape of education and personal growth, mastering the art of learning efficiently is a skill that transcends subjects and ages. It's not just about memorizing facts or cramming for exams; it's about cultivating a mindset and adopting strategies that empower us to comprehend, retain, and apply knowledge effortlessly. Here's an exploration of the most effective way to learn, weaving together timeless principles and modern insights.1. Set Clear Goals and IntentionsThe journey begins with clarity. Define what you want to achieve and why it matters to you. Setting specific, measurable, achievable, relevant, and time-bound (SMART) goals gives direction to your learning endeavors. When you know where you're headed, every step forward feels more purposeful.2. Embrace Active LearningPassive consumption of information, such as merely reading or listening, has its limits. Active learning, on the other hand, involves engaging with the material in a hands-on manner. This could mean taking notes, summarizing key points, participating in discussions, or even teaching what you've learned to someone else. By doing so, you solidify your understanding and make the information more memorable.3. Use the Spaced Repetition TechniqueForgetting is a natural part of the learning process, but it doesn't have to be a barrier. Spaced repetition, a technique used by popular flashcard apps like Anki, helps combat forgetting by scheduling reviews of material at increasingly longer intervals. This ensures that information is reinforced at optimal times, leading to long-term retention.4. Practice Mindfulness and FocusIn today's fast-paced world, distractions abound. Cultivating mindfulness and focusing intently on your learning tasks can significantly boost your productivity and comprehension. Take regular breaks to refresh your mind, but when you're studying, give your full attention to the task at hand.5. Foster Curiosity and Critical ThinkingEffective learning isn't just about absorbing facts; it's about asking questions, exploring connections, and evaluating information critically. Encourage yourself to be curious, to dig deeper, and to challenge assumptions. This mindset fosters a deeper understanding and prepares you for real-world problem-solving.6. Leverage Technology WiselyTechnology has revolutionized the way we learn. From online courses and e-books to educational apps and podcasts, there's a wealth of resources at our fingertips. However, it's crucial to use these tools wisely, selecting those that align with your learning style and goals. Remember, technology is a means to an end, not an end in itself.7. Embrace Failure as a Learning OpportunityNo one learns without making mistakes. In fact, it's through our failures that we often learn the most profound lessons. Instead of fearing mistakes, embrace them as stepping stones towards mastery. Reflect on what went wrong, learn from your experiences, and move forward with renewed determination.8. Foster a Growth MindsetLastly, cultivate a growth mindset – the belief that abilities and intelligence can be developed through dedication and hard work. This mindset encourages perseverance in the face of challenges and motivates us to keep pushing our boundaries. With a growth mindset, every setback becomes an opportunity for growth.In conclusion, the most effective way to learn is a holistic approach that integrates clear goals, active engagement, spaced repetition, mindfulness, curiosity, technology, a willingness to fail, and a growth mindset. By embracing these principles, you can unlock your full potential and embark on a journey of lifelong learning that is both fulfilling and rewarding.。

新优化设计英语2021作文

新优化设计英语2021作文The advent of the digital age has revolutionized the way we learn and communicate. In the realm of English language education, the need for innovative and optimized approaches has become increasingly paramount. As we navigate the ever-evolving landscape of language learning, the concept of "New Optimized Design English 2021" emerges as a promising framework that aims to redefine and enhance the way we approach the teaching and mastery of the English language.At the heart of this new optimized design lies a deep understanding of the diverse needs and learning styles of modern students. In the 21st century, the traditional one-size-fits-all approach to English language instruction has proven to be inadequate, as learners come from a wide range of backgrounds, with varying levels of proficiency, cultural influences, and personal learning preferences. The New Optimized Design English 2021 seeks to address these challenges by adopting a more personalized and adaptive approach to language education.One of the key pillars of this new design is the integration of technology-driven solutions. The digital revolution has provided us with a wealth of tools and resources that can be leveraged to enhance the learning experience. From interactive digital platforms and virtual classrooms to adaptive learning algorithms and personalized feedback systems, the New Optimized Design English 2021 harnesses the power of technology to create a more engaging, efficient, and accessible learning environment.By incorporating cutting-edge technologies, the new design empowers educators to tailor their instruction to the unique needs and learning styles of each student. Through the use of data analytics and artificial intelligence, the system can identify individual strengths, weaknesses, and preferences, and then adapt the curriculum and learning materials accordingly. This personalized approach not only improves learning outcomes but also fosters a greater sense of student engagement and motivation.Moreover, the New Optimized Design English 2021 places a strong emphasis on the integration of authentic and relevant content. Rather than relying solely on traditional textbooks and grammar-focused exercises, the new design encourages the use of real-world materials, such as news articles, podcasts, and multimedia resources. By exposing students to authentic language use in various contexts, the new design helps learners develop a deeper understanding ofthe language and its practical applications.Equally important is the emphasis on developing communication and critical thinking skills. The New Optimized Design English 2021 recognizes that language learning is not just about mastering vocabulary and grammar rules but also about the ability to effectively express ideas, engage in meaningful discussions, and think critically about complex topics. To this end, the new design incorporates interactive learning activities, collaborative projects, and opportunities for students to practice their communication skills in realistic scenarios.Another key aspect of the New Optimized Design English 2021 is the incorporation of cultural awareness and global perspectives. In an increasingly interconnected world, the ability to communicate effectively across cultures has become essential. The new design encourages the exploration of diverse cultural traditions, customs, and perspectives, allowing students to develop a deeper understanding and appreciation of the richness and diversity of the English-speaking world.Furthermore, the New Optimized Design English 2021 emphasizes the importance of continuous learning and skill development. Rather than a one-time instructional approach, the new design promotes a lifelong learning mindset, equipping students with the tools andstrategies to continue improving their English language proficiency long after the formal learning process has ended. This includes the integration of self-assessment tools, personalized learning plans, and ongoing feedback and support mechanisms.One of the most exciting aspects of the New Optimized Design English 2021 is its adaptability and scalability. The modular nature of the design allows for easy customization and implementation across a wide range of educational settings, from traditional classrooms to online learning environments and beyond. This flexibility ensures that the new design can be tailored to meet the specific needs and constraints of various educational institutions, catering to diverse learning contexts and student populations.As we look to the future, the New Optimized Design English 2021 holds the promise of revolutionizing the way we approach English language education. By leveraging the power of technology, embracing personalized learning, and fostering a global and culturally responsive mindset, this new design has the potential to transform the learning experience and equip students with the necessary skills to thrive in the 21st century.However, the successful implementation of the New Optimized Design English 2021 will require a concerted effort from all stakeholders, including educators, policymakers, and educationalinstitutions. It will necessitate a shift in mindset, a commitment to continuous professional development, and a willingness to embrace innovation and change.As we embark on this journey, we must remain vigilant and adaptable, continuously evaluating and refining the new design to ensure that it remains relevant and effective in the face of the ever-evolving educational landscape. Only through a collaborative and forward-thinking approach can we truly unlock the full potential of the New Optimized Design English 2021 and pave the way for a future where language learning is not just a requirement but a transformative and empowering experience.。

读书无用躺平英语作文

读书无用躺平英语作文I understand that there are some people who believe that reading is useless and that laying flat is a lifestyle. 我明白有些人认为阅读是没用的，躺平是一种生活方式。

They may argue that reading does not directly contribute to one's material success or wealth, and that it is more important to prioritize relaxation and enjoying life. 他们可能会争辩说，阅读并不直接促进个人物质上的成功或财富，更重要的是优先考虑放松和享受生活。

However, I believe there are significant benefits to reading and continuous learning, and that adopting a "lying flat" lifestyle is ultimately damaging to personal growth and development. 然而，我相信阅读和不断学习是具有重要意义的，并且采取“躺平”生活方式最终对个人成长和发展是有害的。

First and foremost, reading allows individuals to expand their knowledge, perspectives, and understanding of the world. 首先，阅读使人们能够能够扩张他们的知识、观点和对世界的理解。

Through reading, people can learn about different cultures, historical events, scientific discoveries, and various viewpoints on societal issues. 通过阅读，人们可以了解不同的文化、历史事件、科学发现以及社会问题的各种观点。

如何兼顾学业和课外活动英语作文

如何兼顾学业和课外活动英语作文Balancing Academic Obligations and Extracurricular Pursuits.In the competitive and demanding landscape of modern education, students are often faced with the challenge of juggling academic responsibilities with a plethora of extracurricular activities. While extracurricularactivities offer numerous benefits, such as enhancing social skills, fostering leadership qualities, and providing opportunities for personal growth, they can also strain students' time and energy, potentially compromising their academic performance.Striking an effective balance between academic and extracurricular commitments requires a combination of strategic planning, effective time management, and prioritization. Here are some strategies that students can employ to navigate this delicate equilibrium:1. Set Realistic Goals and Prioritize Tasks:The first step towards balancing academics and extracurriculars is to set realistic goals and prioritize tasks. Students should carefully consider their academic workload, extracurricular commitments, and personal needs. It is crucial to avoid overloading oneself with activities that exceed their capacity. Instead, they should focus on selecting a few key extracurricular activities that align with their interests and goals. This allows them to fully engage in these activities while maintaining a manageable academic schedule.2. Establish a Structured Timetable:Once students have identified their priorities, they should create a structured timetable that allocates specific time slots for each activity. This timetable should allow for dedicated study sessions, extracurricular activities, and essential breaks for relaxation and self-care. Consistency is key in adhering to the timetable. By sticking to a set schedule, students can maximize theirtime and avoid procrastination.3. Utilize Time Management Techniques:Effective time management is essential for juggling multiple commitments. Students can employ various time management techniques to optimize their schedules. For instance, they can use the Pomodoro Technique, which involves alternating between focused work sessions and short breaks. Additionally, they can create to-do lists and break down large tasks into smaller, manageable chunks. Regular breaks help prevent burnout and enhance overall productivity.4. Seek Support and Delegate When Possible:Students should not hesitate to seek support from teachers, family members, or friends when needed. If they are struggling to manage their workload, they can approach their teachers for assistance or seek additional support outside of class. Additionally, delegating certain tasks, such as group projects or extracurricular responsibilities,can lighten the load and free up time for more important tasks.5. Take Breaks and Practice Self-Care:While prioritizing academics and extracurriculars is crucial, it is equally important to prioritize self-care. Students should schedule regular breaks throughout theirday to relax, recharge, and engage in activities that bring them joy. Self-care practices, such as exercise, meditation, or spending time in nature, can help reduce stress, improve mental health, and enhance overall well-being.6. Evaluate and Adjust Regularly:Balancing academics and extracurriculars is an ongoing process that requires regular evaluation and adjustment. Students should periodically assess their schedules and make any necessary changes to ensure they are meeting their goals and maintaining a healthy balance. They may find that some extracurricular activities need to be scaled back or that their study habits require optimization. Bycontinuously evaluating and adapting, students can fine-tune their schedules and achieve a sustainable equilibrium.Conclusion:Balancing academic obligations and extracurricular pursuits is a delicate yet achievable endeavor. By adopting strategic planning, effective time management, and prioritization techniques, students can successfully navigate this dual pursuit. It is essential to setrealistic goals, establish a structured timetable, utilize time management techniques, seek support when needed, prioritize self-care, and evaluate and adjust regularly. With these strategies, students can unlock the benefits of both academic achievement and extracurricular engagement, enriching their educational experience and setting themselves up for future success.。

学习方法和学习习惯对学业成绩的影响英语作文范文

学习方法和学习习惯对学业成绩的影响英语作文范文The Impact of Study Methods and Learning Habits on Academic PerformanceThe academic performance of a student is often influenced by various factors, including study methods and learning habits. The way students approach their studies and the habits they develop can greatly impact their overall academic success. This essay will discuss how study methods and learning habits affect academic performance and provide some strategies for improving these aspects.To begin with, study methods play a crucial role in determining academic performance. Different students have different approaches to studying, and some methods are more effective than others. For instance, students who solely relyon passive learning, such as reading textbooks without active engagement, often struggle to retain information and perform well in exams. On the other hand, students who employ active learning techniques, such as discussing concepts with their peers, participating in group projects, or solving practice problems, tend to have a better understanding of the subject matter and perform better academically. Therefore, it is essential for students to adopt active learning strategies to improve their academic outcomes.In addition to study methods, learning habits also significantly impact academic performance. Habits are routines that students develop over time and play a fundamental role in their overall approach to learning. Positive learning habits, such as setting goals, managing time effectively, and seeking clarification when needed, can enhance a student's ability to grasp complex concepts and improve their performance. On the contrary, negative habits, like procrastination, lack of organization, and constantdistractions, can hinder academic progress and lead to poor grades. Therefore, students should strive to cultivate productive learning habits that will aid in their academic success.Furthermore, it is worth highlighting that a combination of effective study methods and good learning habits can lead to improved academic performance. Students who have a well-rounded approach to their studies and develop positive learning habits tend to excel academically. For instance, creating a study schedule, setting specific goals, breaking down complex tasks, and regularly reviewing material are effective study methods that, when combined with habits like discipline, persistence, and self-accountability, can yield positive academic outcomes. By continuously refining these strategies and habits, students can build a solid foundation for success in their academic pursuits.To improve study methods and learning habits, studentscan consider implementing certain strategies. Firstly, they should assess their current study methods and habits toidentify areas that need improvement. By seeking feedbackfrom teachers or classmates, students can gain insights into their strengths and weaknesses and make necessary adjustments. Additionally, exposing oneself to a variety of study materials, such as textbooks, online resources, and supplementary materials, can help diversify study methods and enhance comprehension. Moreover, adopting time management techniques, such as creating to-do lists, prioritizing tasks, and avoiding distractions, can aid in developing better learning habits. Regularly evaluating progress and making necessary modifications will reinforce these positive changes.In conclusion, study methods and learning habits have a significant impact on academic performance. Employing active learning strategies and cultivating positive habits are essential for students to achieve academic success. Byassessing current methods, diversifying study materials, and adopting effective time management techniques, students can improve their study methods and develop productive learning habits that will ultimately lead to better academic performance.。

绩效考核信息化方案：提升管理精准度,优化员工表现评估与奖惩机制

绩效考核信息化方案：提升管理精准度，优化员工表现评估与奖惩机制Performance appraisal is a critical process for evaluating and assessing the performance of employees within an organization. In order to streamline and enhance the efficiency of this process, implementing an information technology-based solution can be highly beneficial.An effective performance appraisal information system should include several key features. Firstly, it should provide a centralized platform where managers can easily access and review employee performance data. This can be achieved through a web-based portal or a mobile application. The system should also allow for the customization of performance evaluation criteria, ensuring that it aligns with the specific goals and objectives of the organization.Furthermore, the information system should provide automated tools for data collection and analysis. This can include features such as self-assessment forms, 360-degree feedback mechanisms, and performance metrics tracking. By automating these processes, thesystem can significantly reduce the administrative burden on managers and HR personnel.Another important aspect of an information technology-based performance appraisal system is the integration of performance data with other HR systems. This can include linking performance results with training and development plans, compensation management, and career progression opportunities. By integrating these systems, organizations can ensure a holistic approach to employee performance management.Implementing a performance appraisal information system can bring numerous benefits. It enhances transparency and objectivity in the evaluation process, reduces biases, and provides a fair and consistent method for assessing employee performance. It also allows for real-time monitoring and feedback, enabling timely interventions and performance improvement initiatives.In conclusion, adopting an information technology-based performance appraisal solution can greatly improve the efficiency and effectiveness of the evaluation process. It enhances transparency, reduces administrative burdens, and promotes fair andconsistent performance assessment. Organizations should consider implementing such a system to optimize their performance management practices.中文回答：绩效考核是评估和评价组织内员工绩效的关键过程。

问题与解决的英语作文

问题与解决的英语作文Title: Problem-Solving: A Key to Success。

In life, we encounter various challenges and obstacles that require our attention and effort to overcome. The ability to solve problems effectively is a valuable skill that can lead to success in both personal and professional endeavors. In this essay, we will explore the importance of problem-solving and discuss strategies for tackling difficulties.First and foremost, problem-solving skills areessential for navigating the complexities of everyday life. Whether it's resolving conflicts in relationships, overcoming academic hurdles, or addressing issues in the workplace, the ability to identify problems and devise solutions is crucial. Without this skill, individuals may feel overwhelmed or powerless in the face of adversity.Furthermore, problem-solving is integral to innovationand progress. Many of the advancements and breakthroughs that have shaped our world were the result of individuals or teams confronting challenges and finding creative solutions. From scientific discoveries to technological innovations, problem-solving lies at the heart of human achievement.So, how can we cultivate effective problem-solving skills? One approach is to adopt a systematic approach to problem-solving. This involves breaking down complex problems into smaller, more manageable tasks, identifying potential solutions, and evaluating their feasibility. By approaching problems in a methodical manner, we can avoid feeling overwhelmed and increase our chances of success.Another strategy is to embrace a growth mindset. This means viewing challenges as opportunities for growth and learning, rather than insurmountable obstacles. By adopting a positive attitude and believing in our ability to overcome difficulties, we can boost our resilience and motivation to tackle problems head-on.Additionally, collaboration can be a powerful tool in problem-solving. Seeking input and perspective from others can provide valuable insights and alternative solutionsthat we may not have considered on our own. Whether it's brainstorming ideas with colleagues or seeking advice from mentors, collaborating with others can enhance our problem-solving capabilities.Moreover, it's important to remain adaptable andflexible in our approach to problem-solving. Rarely do problems have straightforward solutions, and it may be necessary to adjust our tactics or consider alternative approaches along the way. By remaining open-minded andwilling to adapt, we can increase our chances of finding successful outcomes.In conclusion, problem-solving is a critical skill that can lead to success in all aspects of life. By approaching challenges with a systematic mindset, embracing a growth mindset, collaborating with others, and remaining adaptable, we can enhance our problem-solving capabilities and overcome obstacles with confidence. As we navigate thecomplexities of the world around us, let us remember that with every problem comes an opportunity for growth and achievement.。

对他人的评价英语作文

对他人的评价英语作文Title: Evaluating Others: A Reflection on Assessing Individuals。

Assessing others is an inherent aspect of human interaction. Whether consciously or unconsciously, we constantly evaluate individuals based on various criteria such as behavior, skills, and character traits. This essay delves into the intricacies of evaluating others and explores the significance of adopting a balanced and empathetic approach in our assessments.Firstly, it is essential to acknowledge the subjective nature of evaluations. Each person's perception is shaped by their unique experiences, beliefs, and biases. What may be praiseworthy to one individual could be criticized by another. Therefore, it is crucial to approach evaluations with an open mind and consider multiple perspectives before forming judgments.When evaluating others, it is imperative to focus on observable behaviors and tangible achievements rather than making assumptions based on stereotypes or preconceived notions. Objective criteria provide a fair and unbiased basis for assessment, allowing individuals to be evaluated on their merits rather than subjective interpretations.Furthermore, evaluations should be constructive rather than destructive. Instead of simply pointing out flaws or shortcomings, constructive feedback offers suggestions for improvement and highlights areas of strength. This approach fosters growth and development, empowering individuals to strive for excellence while maintaining their self-esteem.Additionally, it is essential to consider the contextin which evaluations are made. People may behavedifferently in various situations, and external factors such as stress or personal circumstances can influencetheir actions. Therefore, it is crucial to exercise empathy and understanding when assessing others, taking into account the complexities of human behavior.Moreover, evaluations should be conducted withintegrity and fairness. Bias and favoritism have no place in objective assessments. Every individual deserves to be evaluated based on merit and competence, regardless of personal relationships or affiliations.In conclusion, evaluating others is a complex yet essential aspect of human interaction. By adopting a balanced, empathetic, and objective approach, we can ensure that assessments are fair, constructive, and conducive to personal and professional growth. Ultimately, by recognizing the inherent worth and potential in each individual, we can contribute to a more inclusive and supportive community.。

《评价学生的标准》高中英语作文

《评价学生的标准》高中英语作文Title: Standards for Evaluating StudentsIn the pursuit of education, the evaluation of students is a multifaceted task that encompasses various aspects of their academic and personal growth.The criteria for evaluating students go beyond mere academic achievements, encompassing a array of skills and qualities that contribute to their overall development.First and foremost, academic performance is a crucial standard for evaluating students.This includes their grades in exams, assignments, and projects, which reflect their understanding and application of knowledge.However, it is essential to note that grades are not the only indicator of a student's abilities.Another important criterion is participation and engagement in class.Active participation not only demonstrates a student's interest in the subject but also enhances their critical thinking and problem-solving skills.It is through discussions and debates that students can explore different perspectives and broaden their horizons.Moreover, discipline and behavior are significant standards for evaluating students.A student who respects authority, follows rules, and exhibits good behavior contributes to a positive learning environment.Discipline is crucial for students to manage their time effectively, stay focused, and develop a sense of responsibility.Creativity and innovation are also valuable qualities that should be considered.Encouraging students to think outside the box and fostering a love for learning are essential for their intellectual growth.Evaluating students on their ability to come up with innovative solutions and creative ideas encourages them to explore their potential.Lastly, collaboration and teamwork skills are important criteria for evaluating students.The ability to work effectively in a group, communicate effectively, and contribute to the collective goals of a team are essential skills in any field.Evaluating students on their teamwork and collaboration skills prepares them for future professional endeavors.In conclusion, evaluating students is a complex task that requires considering multiple criteria.While academic performance is important, it is equally crucial to assess a student's engagement, discipline, creativity, and collaboration skills.By adopting a holistic approach to evaluation, we can better prepare students for success in their academic and personal lives.。

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Evaluating and Adopting Application Integration: The Case of a Multinational Petroleum CompanyMarinos Themistocleous 1 and Zahir IraniInformation Systems Evaluation and Integration Group (ISEIG)Department of Information Systems and Computing Brunel University, Uxbridge, UB8 3PH, UK1Corresponding Author: Marinos Themistocleous E-mail: Marinos.Themistocleous@AbstractMany organisations use a diversity of information systems such as custom applications, e-business solutions and Enterprise Resource Planning (ERP) to support their organisational and financial business processes. However, this diversity of heterogeneous and in many cases incompatible systems coupled with the absence of integrated enterprise architecture is considered a restricting factor in the automation of business processes and thus, cause a prolifora of integration problems. In attempting to overcome such issues, organisations are turning to a new category of integration software called Application Integration (AI), which results in flexible and manageable Information Systems (IS) and infrastructures. Application integration is achieved through the incorporation of functionality from disparate systems using a variety of integration technologies such as adapters and message brokers. In attempting to explore the area of AI, this paper discusses the adoption and the impact of application integration on organisations. In doing so, the case study of a multinational petroleum company that adopted an AI solution is presented. The case study presented in this paper shows that system design takes up to 60% of overall project time when integrating systems due to the reengineering of business processes. In addition, the majority of systems are phased out and the redundancy in functionality is significantly reduced.Keywords : Application Integration, Evaluation, Case Study1. Introduction to Application IntegrationIn recent years, there has been dramatic social, political, economic and technological change, which has had a great impact on organisations. Such change has turned enterprises to adapt to new business environments (e.g. global markets), and adopt advanced technologies to support new and often innovative ways of doing business(e.g. ebusiness). Information Technology (IT) coupled with Enterprise Resource Planning (ERP) and Electronic Commerce (EC) have supported large-scale business transformations, and forced enterprises to change their structure, functionality and business strategies (Timmers, 1999). Although, organisations have attempted to adopt computerised solutions to automate and integrate their business processes and information systems they have not succeed in. The reason for not achieving integration, is that for many years organisations developed applications to solve their point problems. Therefore, applications were not developed in a co-ordinated way but, have evolved as a result of the latest technological innovation (Inmon, 1999; Themistocleous and Irani, 2000). As a result organisations consist of a set of complex islands of technology, with diverse information formats, heterogeneous computing platforms, and various programming models (Swenson and Cassidy, 1993). The integration of intra-organisational and inter-organisational systems can be facilitated through a new class of integration software called Enterprise Application Integration (EAI) or simply Application Integration (AI) (Themistocleous et al., 2000). Application integration supports the development of flexible and manageable IT infrastructure by incorporating functionality from disparate applications. According to Linthicum (1999) application integration is the‘unrestricted sharing of information between two or more enterprise applications. A set of technologies that allow the movement and exchange of information between different applications and business processes within and between organisations’Linthicum (1999, p.354)Themistocleous et al., (2001b) report that a significant business benefit of application integration is the reduction of overall integration cost. This can be attributed to the decrement of both integration time and maintenance costs.Application integration leads to return on investment (ROI) as it provides a flexible, manageable and maintainable enterprise infrastructure that supports changing business and technical requirements. Based on an integrated enterprise architecture, companies can increase their productivity and provide better services for their customers and improve their relationships with their clients (Ruh et al., 2000). Application integration supports strengthened supply chains and improved relationships and collaboration between organisations and suppliers. Other benefits include the provision of a centralised point of control, the reduction of skills level required to integrate applications, faster time to marketing and increased market share.through a case study in order to investigate and integration. In doing so, focusing on Strategic andOpportunistic discusses the case data, starting with the problems and the need for integration. Thereafter, the applicationthe analysis of the integrated system development.2. Application Integration Adoption – Existing Adoption Practices Carrier (1999) distinguishes integration structure into Data Centric or Process Centric . Carrier (1999) defines data centric as the automation and integration of data flows that are exchanged between information systems. It does not however, focus on improving and reengineering business processes. Data centric integration results in shortening the time cycle of business processes and however, if the processes are poorly designed or include errors, the data centric integration will simply increase the frequency of occurrence these errors. One of the purposes of data centric integration is to create mappings between data exchanged among disparate systems, to facilitate data exchange and manipulation among systems. Based on this type of integration, organisations increase their functionality and performance, as IS becoming capable to process and combine data from various applications. Therefore, significantly reducing manual integration processes (e.g. manual data mapping and formatting). For instance, Electronic Data Interchange (EDI) supports data centric integration and allows automatic data mapping, transmission and processing from source application format to target using an EDI standard (e.g EDIFACT). More advanced data centric integration mechanisms include message brokers and adapters (Ring and Ward-Dutton, 1999). Figure 1 illustrates data centric integration as a means of automating and integrating data flows from a source application to a target. When application integration technology is adopted, adapters are frequently used to map data between applications or provide the libraries for formatting data in the right format. Also, message brokers can be used to receive, format and distribute appropriate data sets to target applications based on business logic and rules. Process centric integration deals with the automation of business processes by integrating functionality fromdisparate applications. According to Linthicum (1999; 2000) and Morgenthal and La Forge (2000) process integration is the highest level of integration possible, as it requires the collaboration and incorporation of all involved systems at all levels (e.g. data, components, interfaces and messages integration etc). Although, process integration pieces together data and applications, it does not mean that data centric integration achieves process incorporation. In some cases data centric integration may result in process integration (e.g. the data integration of an electronic ordering application with a back-office system may result in order process integration) but this is not a fixed rule. For example, the integration of a database with a decision-making system enriches the functionality of the system by providing more integrated data but, it may not result in integrating and automating the decision-making process. Themistocleous and Irani (2001a) support that organisations may follow two different strategies when adopting application integration solutions. These strategies deal with either the Strategic or the Opportunistic adoptions of application integration. Some companies implement an alternative business strategy that focus on an integrated model (e.g. develop a global integrated infrastructure instead of having several independent infrastructures). In doing so, they make allthe appropriate changes to their IT infrastructure and redesign all their business processes to support this strategy (Strategic adoption ). This approach is alsoFigure 1: Data Centric Integrationsupported by literature findings such as Brown (2000), Kalakota and Robinson (1999), and Linthicum (2000). Such literature suggests that organisations redesign their business processes and IT infrastructure to develop an integrated IT Infrastructure which will allow them taking advantage of AI technology. Hence it would be said that strategic AI adoption is correlated with process centric integration as enterprise wide and/or cross enterprise integration requires the redesign, automation and incorporation of business processes.Yet, some companies adopt application integration solutions to solve their organisational problems and do not design an enterprise or cross-enterprise wide integrated infrastructure. However, adopt application integration to overcome point problems (Opportunistic adoption). For instance, Edwards and Newing (2000) report that British Airways faced problems in understanding and analysing market place and customer needs. The business information infrastructure was consisted of heterogeneous systems that stored huge quantities of data. However, data was not consistent and the systems could not combine or produce the information needed for decision making. As a result, British Airways took the decision not to integrate the whole organisation but, to integrate all data sources needed for supporting decision-making. Hence, it would be said that in the caseof British Airways there was an opportunistic AI adoption that was based on data centric integration. As a result the authors support that opportunistic AI adoption may follow either process centric or data centric integration, depending on the point problem being solved.3. Case StudyThe name of the organisation been studied can not be published due to confidentiality reasons and as a result, the authors of this paper adopt the name TABCO Incorporation. TABCO Incorporation is a multinational petroleum company with more than 100,000 employees operating in more than 135 countries worldwide. The company is organised into 5 core business divisions including:oil,gas and power,chemicals,renewables andexploration and production.A Chief Executive Officer (CEO) heads each core business with broad overall responsibilities. The CEOs report to a committee of managing directors made up of executive directors serving on the boards of the parent company.During recent years, TABCO Incorporation has merged and acquired subsidiaries, operating independently but complying with the same set of business principles. The service companies provide a range of specialist advice and resources, and principles to ensure that all companies perform to the same high level in the economic, environmental and social domains. Each subsidiary has its own Information Technology (IT) infrastructure, and as a result causes a lot of technical and organisational problems to existing systems, which in many cases are complex, heterogeneous and incompatible. The TABCO Incorporation faces a number of problems including:Operational problems: The organisation is consisted of up to 1500 custom applications and more than 90ERP systems. Getting data from custom systems isdifficult, as the majority of these systems haveincompatible and heterogeneous data structures andformats. In addition, there is a lot of compatibilityproblems when retrieving data from ERP systems.Although, the majority of ERP systems were purchased from 2 ERP vendors, TABCO Incorporation has difficulties in retrieving and processing data, as these systems are running onvarious platforms that have different software versions. For example, the organisation has problemsin retrieving data from an SAP module running on amainframe X.400 and processing them in anotherSAP system running on a different platform or havinga different software version. In addition to this, thereare restrictions of both custom and ERP systems asthey are not capable to manipulate all types of data.Delays: The diversity of Information Systems causes delays in giving information as applications are notintegrated, and a lot of work has to be done manually.For instance, data from one system has to be printedout and then re-entered in a different format to atarget system. The reason for this is that the targetsystem has its own data structure and/or it is based ondifferent operating systems.The amount of subsidiaries and/or the diversity of systems involved in serving clients have resulted inno single face to customers. For example, varioustypes of customers’ data are required to supportsystems with the same functionality. As a result,customers should provide each subsidiary with different data types to fulfil similar processes. Only afew systems require the same data to perform thesame functions around the organisation. In addition,the delays in giving information and the absence of asingle face to customers have also resulted in lowcustomer satisfaction. TABCO Incorporation has realised that the non-integrated nature of systems costthe organisation money and time, as the organisationhas to spend a lot of money to support and maintainall these systems. Moreover, the inability of TABCOIncorporation to efficiently serve customers has anextra cost as it leads to lose of sales and thus,customers turn to competitors.3.1 Application Integration AdoptionThe problems reported in the previous section, and the cost of maintaining and running the existing systems have led the organisation to seek more efficient solutions for their IT infrastructure. Internal consultants after reviewing a number of existing and new technologies (e.g. AI) and studying similar cases, they were persuaded that application integration could provide a significant solution to their problems. In doing so, providing a more efficient, flexible and maintainable IT infrastructure.Internal consultants initiated the development of a global integrated IT infrastructure, which was proposed to integrate and automate all business processes in TABCO Incorporation. The idea was based on a strategic adoption of AI, as it would provide solutions to existing problems and help the organisation developing a flexible and manageable IT infrastructure. Internal consultants discussed this approach with IT director who took the responsibility to introduce it to the managing board. Although, the idea for integrating the organisation was interesting, the managing board rejected it for the following reasons:Previous integration attempts were not successful and there was a preconception regarding integrated solutions. The organisation has invested nearly 1 billion UK pounds in less than 10 years to adopt ERPsystems that support the integration and automationof business processes. However, nearly once per year,the IT department proposed a new idea for automating businesses processes and thus, regularlysough funding. Although, the managing board supported the proposed ideas none of them have provided a reliable solution to problems.Board members believed that existing systems were too complicate to be integrated. The reason for thiswas that such systems were (a) were based on different operating systems, (b) had heterogeneous and incompatible nature, (c) did not support commonstandards and (d) were not developed to collaborateor incorporate with other applications.The proposed solution was estimated to cost up to 150 million UK pounds which was exaggeratedly high and therefore the managing board could not risk thishuge amount of money.After failing to introduce an integrated infrastructure, both IT department and internal consultants revised their initial plans. Their belief was that a strategic adoption would provide a significant solution to TABCO Incorporation problems. However, they preferred to follow an opportunistic approach to propose 4 independent AI pilot projects. Through these pilot projects the IT department could evaluate application integration, demonstrate AI benefits and test whether AI should be adopted by the organisation. Moreover, the IT department attempted to solve existing technical problems (e.g ERP systems redundancy) through the proposed pilot projects. In contrast to the initial proposal for the development of a global AI infrastructure, the cost for the implementation of the proposed pilot project was much less. In addition, the proposal for the pilot projects would reduce risks, as these projects would be pilots, and not a permanent solution but an evaluation tool. Consequently, the managing board accepted the new proposal and supported the implementation of the 4 application integration pilot projects.3.2 Evaluation of Application Integration SoftwareBefore proceeding to the implementation of the pilot projects, the IT department should selected an appropriate AI software for the development of these projects. Marketplace confusion around AI products caused many problems to the selection of AI software, as there is a plethora of AI products promising integration with no single product addressing all integration types (e.g. data, component, custom, e-business applications etc) (Themistocleous and Irani, 2001b). In addition, although AI vendors promote their software packages as ‘plug and play’ solutions there is no AI product offering an ‘out of the box’ automated integration (Zahavi, 1999). All AI products require implementation and customisation as each of them have their own advantages and drawbacks. In addition, many middleware vendors promote their software tools as AI solutions, which also causes confusion in the AI marketplace. For all these reasons, the IT department, took a decision to evaluate AI packages in-house in order to select the most appropriate. Thus, a group of internal consultants studied and analysed the characteristics of AI products and set up a list of up to 100 evaluation criteria. Then, a group of experts evaluated application integration solutions according to these criteria.The list below is a subset of the criteria that were used for the evaluation and selection of AI software. Among others the evaluation criteria included:Total cost of ownership. This cost includes the cost of purchasing an AI package, the annual licenses cost,development costs and maintenance.Up front cost. The start up cost should not be high which is translated in minimum changes and extensions of existing infrastructure (hardware cost).Global presence. The vendor should have global presence or should have representatives around theworld.Flexibility. The adopted AI packaged should be able to respond to changes in the system’s environment.Maintainability. The overall solution provided by the adoption of the package should allow changes without causing problems to other applications orsystems.Global scalability. The package should provide scalability in integrating organisation’s systems around the globe. This means that the adopted packaged should provide high performance as greaterdemands are placed upon it, through the addition ofextra computing power.Product maturity. The AI software should be mature enough and should eliminate risks.Integration capabilities. The adopted AI software should be appropriate for the integration of custom,packaged and e-business applications.The last criterion presented above (integration capabilities) was important for the justification of the AI software selection, as TABCO Incorporation could not accept an AI solution that presents difficulties in integrating the organisation’s existing systems (ERP, custom, e-business). Before selecting the AI software, the IT department took the decision for adopting SAP modules as the ERP system of the pilot projects. This decision was taken as the IT department tried to overcome the redundancy of ERP system functionality that TABCO Incorporation faced due to mergers and acquisitions. The reason for phasing out other ERP packages (e.g. JDE) and selecting SAP was justified, since the majority of ERP implementations in TABCO Incorporation was based on SAP modules. Furthermore, the organisation was satisfied by the functionality of SAP modules and prefers it to the other packages. However, the decision made by the IT department for SAP modules predetermine the decision for the adoption of AI solution. SAP has a close collaborator with an AI vendor called CrossWorld whose software solutions achieve integration among SAP modules, e-business applications and legacy systems (Gilbert and Sweat, 1999). In addition, CrossWorld’s software complied with the majority of evaluation criteria set by TABCO Incorporation and it can collaborate with other software solutions to achieve process integration. Based on these, the expert group made the decision that CrossWorld’s integration software could be adopted for development. Also, TABCO Incorporation adopted IBM’s Message Queuing Series Integrator (MQSI) as message brokering software. Both software solutions can collaborate and provide a reliable platform for integrating TABCO Incorporation’s applications.3.3 Pilot System - Integration of e-business, Custom and ERP ApplicationsThe 4 pilot projects were designed as part of the initial plan that proposed a strategic adoption of AI for the development of a global integrated IT infrastructure. As mentioned above, the existing infrastructure of TABCO Incorporation includes a variety of systems such as ERP, custom applications (e.g. legacy systems, databases, data-warehouses) and e-business solutions (e.g. e-Procurement). As a result, the pilot projects attempted to integrate these types of systems based on 4 different projects. In this section, the first AI pilot project is presented and then analysed.The first pilot project started in January 2000 and finished 9 months later (September 2000). The aim of this project was to prove that application integration can be used to piece together various types of applications such as legacy systems, e-business solutions, databases and ERP applications. Initially, pilot system analysis and design took place with the IT department spending much more time than in traditional systems design. More specifically, the IT department spent 60% of total pilot implementation time on system’s design with 40% on system’s development. The reason for this was that application integration required business processes reengineering, which takes a longer time as a number of systems has to be changed or phased out to support an integrated process. The more systems collaborate to automate a process the more difficult is to redesign the process.The development of the pilot system was divided in 3 implementation phases. Initially, a number of web applications (e.g. e-supply chain management) were integrated with SAP modules using a Hub and Spoke integration mechanism. In a hub and spoke mechanism, a number of applications are connected to a central hub (message broker) that contains the rules for connecting application together (Duke et al., 1999; Zahavi, 1999). A Message Broker was used and based on the hub and spoke mechanism to move messages from one application to the other by changing or translating the format of messages to support the needs of the target application. The message exchange is based on an asynchronous Hub and Spoke communication model, which enables applications to operate independently without forcing source applications to wait to receive the results of their requests. Message brokers integrate multiple business process and applications through supporting data and messages transformation, message filtering and routing. In addition, they provide rule processing capabilities, hosting business functions, message translation engines and bridges to many different platforms and applications (by using pre-built AI adapters or existing APIs) (Linthicum, 1999).During the first phase, data from ebusiness applications were formatted based on HTML and XML standards and send to a web server. The web server sends the messages to the hub (message broker), which reformats the data based on SAP’s data or objects structure. Then the data are sent to SAP modules and processed by the system. The results are then passed through an Application Programming Interface (API) to the hub and spoke message broker and then to web applications. Figure 2 illustrates the phase 1.As illustrated in figure 3, a legacy application was incorporated with the other systems (ebusiness applications – SAP) through the central hub during phase 2. In many legacy systems, the user interface is the only available mechanism to access data, logic and processes (Andrew, 1998; Van Den Heuvel et al., 1999). A category of tools called Wrappers were used to reuse useful business rules and data from existing applications and (or) to ensure integrity between new and existing systems (Robertson, 1997; Serain, 1999).Screen Wrappers (or Scrappers) are a type of wrappersthat are used to encapsulate (extract) data from user interfaces and transform them into raw data (screens as data) or objects (screens as objects) (Noffsinger et al., 1998). In doing so, they use mapping techniques to map the user’s interface information to raw data or objects. In the case of TABCO Incorporation, legacy data are mapped and transformed into data or objects, sent to the central hub and then forward to either ebusiness applications or SAP.The last phase of the first pilot project focused on the integration of a database with the rest integrated systems (ebusiness, SAP and legacy). I n this phase, interface drivers (e.g. ODBC) were used to simplify database access. When an application needs data from the database, it sends a request to a central hub. The hub retrieves data using interface drivers and then reformats data into target’s application format and transmits them to target application. Likewise, an application may update one or more database tables with new data records. Figure 4 depicts the implementation of phase 3.The implementation of the first AI pilot project provided advanced capabilities to the IT department and increased the functionality and efficiency of the information systems. A number of business processes were redesigned, automated and integrated by pilot system. The IT department used this pilot system to run various business cases and demonstrate systemsFigure 2: Implementation Phase 1- Web Applications and ERP integrationWeb ClientWeb ServerSAPSAP Figure 3: Implementation Phase 2 Legacy System Integration Web Client SAP Database Integrationfunctionality and benefits. Among other, the integrated pilot system is cable to run the following case: A customer accesses a web application through Internet to place an order. Before confirming the order, the web application should check both stock availability and customer record. Thus, the web application contacts the hub and makes a request for the information needed. The hub retrieves the data from both the database that handles customers’ records and the legacy system that deals with stock availability. Then it sends these data to the web application. If there is no problem with the order, the web application updates the customer record in the database as well as the stock availability at legacy system following the same procedure. In addition, it sends all financial details to SAP’s financial module and order details to SAP orders module. When the order is packaged and is ready for delivery, the appropriate SAP module contacts the hub to transmit this information to the web application. The latter triggers the delivery process by sending customer details to web based application (delivery). The integrated infrastructure resulted from the implementation of AI pilot project 1 increases organisation’s performance and systems efficiency and functionality as it automates business processes and integrates applications. The integration provides more understanding and control of business processes, as activities have been improved through reengineering. The integrated infrastructure reduces the redundancy of systems, components and data and eliminates manual integration tasks that results in reduced employees, tasks, and systems that are needed for process fulfilment. The pilot system provides more reliable data and it is more flexible as integration was achieved with minimum changes to systems code. As a result the systems are more manageable and maintainable. The advantages of the pilot system 1 were so significant that led the managing board to take the decision for a strategic adoption of application integration before the end of AI pilot projects 3 and 4. 3.4 The Global Application Integration Solution After evaluating the results of pilot projects the IT department made minor adjustments to its initial proposal for strategic adoption of application integration.eProcurement CRM SAP SCM eProcurementCRMSAP Legacy10 630120 6412 30 1507 SCM eProcurement CRM SAP LegacySold to party:10 630120 6412 30 1507 SCM Web Application Sold to party:。