Gun Control Topics For Argumentative Essay

<h1>Gun Control Topics For Argumentative Essay</h1><p>When composing a contentious article for school, you have to acquaint yourself with the diverse weapon control points for pugnacious exposition. You will need to do this so you can concoct an elegantly composed article on the point. You ought to likewise ensure that your paper is consistent with the realities as you probably are aware them.</p><p></p><p>If you are at all acquainted with the subject of weapon control, you ought to have the option to compose a pugnacious article on the point. The explanation behind this is the theme is extremely dubious and there are numerous contentions that can be made on it.</p><p></p><p>Many times there is a ton of dread associated with the conversation of weapon control. There are numerous individuals who don't feel great with forbidding particular sorts of firearms. For certain individuals, this is an opportunity issue that they reserve a privilege to, however others would not have a similar right as they feel as though the opportunity is being detracted from them.</p><p></p><p>There are different contentions that include the kind of firearm and in the event that it is even expected to claim one. The individuals who feel that there are more firearms that would be better ensured might be totally off-base. A few people accept that individuals are too apathetic to even think about arming themselves with a weapon that would be there to shield them from lawbreakers. Others feel that the expense of purchasing a weapon would be far more noteworthy than the cost of a gun.</p><p></p><p>There are likewise contentions that include the way that a few people use firearms for chasing, however don't understand that a weapon is the same amount of a danger to the deer all things considered to a man. Others feel that the main individual who ought to have a firearm ought to be the police. It is likewise contended that a specific sort of weapon is just utilized by specific individuals, so it is just suitable that the legislature forbids the responsibility for kinds of guns.</p><p></p><p>You should be all around educated while bantering on these various kinds of issues. It would be an exercise in futility to banter on the way that weapons are fortunate or unfortunate when there are numerous contentions that include this. Commonly there are different sides that contend their position, and there are a few realities that clarify that one side is right. It is essential to remain on the correct side of the argument.</p><p></p><p>Once you start investigating the weapon control subjects for factious exposition, you will find that there are numerous focuses that you can contend on this point. Numerous individuals who feel that firearms ought to be banned feel that any individual who claims a weapon ought to be impriso ned. There are likewise individuals who feel that even in these cases, the denounced has an option to protect himself.</p><p></p><p>There are various perspectives regarding the matter of firearm control. By inquiring about and perusing the entirety of the realities, you will have the option to think of a solid contention for why specific sorts of weapons ought to be outlawed.</p>

What Makes Naomi Hirahara a Good Mystery Writer

What Makes Naomi Hirahara a Good Mystery Writer?If you're needing some assistance in the zone of what makes Naomi Hirahara a decent puzzle essayist, I'm here to help. It is not necessarily the case that I have a deep understanding of her work - a long way from it! This is just to offer a few bits of knowledge into her capacity to enrapture a crowd of people through her composing style and narrating principles.First of all, you ought to understand it is not necessarily the case that Naomi Hirahara doesn't compose awfulness by any stretch of the imagination. She does, and she does so very brilliantly.What you should detract from this is the way that while the class of riddle author can be very various, with various styles and approaches, Hirahara's composing style is still genuinely conventional. The feeling of secret unraveling pervades her books and stories, and she works superbly at making tension without veering excessively far into a sentiment or sexual point. It is essentially an all around considered style that works somewhat well for her.Something else you should remember is that there are a few secrets that are written with a particular goal in mind that not all riddle essayists can make work. Hirahara isn't one of them. While there might be different essayists out there who may attempt to work around the 'levels of leadership' and skip around the guidelines set out by others, Hirahara is an individual from the Mystery Writers of America and has endeavored to meet the necessities for participation. That by itself should say a great deal regarding her work, as should the way that she appears to take her specialty very seriously.Speaking of polished skill, we should talk a smidgen about Hirahara's style as a riddle essayist - she takes as much time as is needed, she is astute, and she thinks about the crowd when building up the plot of her accounts. You can perceive how that may function. It is something that will be valued by even the most fledgling essay ist, or a riddle fan. Set aside some effort to peruse a portion of her work (there's a couple on the Internet), and discover what sort of style it takes to carry out the responsibility right.In expansion to all that, what makes Naomi Hirahara a decent riddle author is the manner in which she utilizes language. The way that words fall together to frame sentences and passages, and the manner in which she discovers approaches to cause it to appear that the characters truly are talking from inside the pages of the story. She doesn't simply acquire words, she gets the story. Now and again the completion will be self-evident - however now and then, the closure will come to fruition in the most sudden manner.There is more to what makes Naomi Hirahara a decent secret essayist than simply making an extraordinary plot. You need to recall that she's an author with a particular style, and she likewise has an awesome handle of story structure. Her plots are complex and include loads of character improvement, however she will frequently stay with a specific thought until the end. That is a piece of what makes her work in such a one of a kind and brilliant expansion to the riddle genre.It can be hard to make sense of what makes Naomi Hirahara a decent puzzle essayist, however once you have a decent handle on it, you will probably find that you appreciate all her work, including her books. Simply recollect that it's everything about being a decent narrator, and you can see her work that way.

Why Everybody Is Talking About International Relations Essay Samples...The Simple Truth Revealed

<h1>Why Everybody Is Talking About International Relations Essay Samples...The Simple Truth Revealed </h1> <p>United Nations consequently has a very urgent influence in the worldwide relations to ensure universal participation in the social and monetary spots. America outside relations are believed to be profoundly powerful. They are free of one another, however that doesn't imply that they don't depend on one another. Unarmed states are incredibly uncommon and bunches of states go into coalitions with various states to raise their national security. </p> <p>On the other side, some frail nations may select to get together with one another to abstain from being abrogated by the more grounded nations. Anyway when in the overall field the country states should be the principle specialists that advance and attempt to make the most of the force promptly accessible to them. Overall exchange, in a sizable way impacts the GDP of the nation and furthermore includes an impact on the social and policy driven issues of a country. That is the motivation behind why it is urgent you stick out from the opposition. </p> <p>The political resistance given to representatives guarantees they're not sued or indicted in the host nation rather in case of legitimate issues they are now and then removed. To arrive at my points intends to be an authority with high capabilities. In many examples, universal relations have consistently interceded in circumstances, and because of this basic actuality a few states don't adhere to the set rules in r egards to explicit troubles. An awesome individual proclamation can assist you with persuading the affirmation board that you're a solid applicant. </p> <h2>The Basics of International Relations Essay Samples </h2> <p>Some people contend that it's fundamental for monetary profit, albeit other case it harms Local businesses. They will in general purchase these sorts of products since they imagine that it have an all the more great standard subsequently, the fall of nearby buying. The current underutilization of abilities is probably going to bring about future absence of aptitudes among representatives. In case you're searching for International Studies individual articulation help you've discovered it. </p> <p>If computerized reasoning programming will be utilized, it would be significantly better. Moreover, it targets securing the American organization with the worldwide network. Global relations flopped as a scholarly task by virtue of an inappropriate or insufficient administration. They will empower me to keep on finding such chances. </p> <p>Any paper that is composed in the wake of enjoying a comprehensive research on the picked theme will most likely assistance the peruser with a profound knowledge into this issue, and thus would unintentionally substantially affect the peruser. Conceptualize a few musings and expressions joined to the point you select to create. These connections can't be seen obviously as they're firmly associated with various on-screen characters. </p> <p>If you can utilize the gave data in a judicious manner, you will be in a situation to make your productive examination program. Make a point to follow the bearings given by your private guide and address all the inquiries. Subsequently, to help you better your application, we've recorded some accommodating tips. In the event that you're searching for help with your article, at that point we give a far reaching composing administration offered by completely qualified scholastics in your general vicinity of study.</p> <h2> The Nuiances of International Relations Essay Samples</h2> <p>If you're not acclimated with this paper, you can view an elegantly composed outside relations individual articulation test to see how would you have to structure yours. In the event that you don't realize which structure you ought to follow, you can demand proficient remote relations individual articulation help. Not taking as much time as necessary to overhaul your very own announcement is something else you should keep away from at any expense. Take as much time as is needed to create your individual explanation. </p> <p>Otherwise, you could consider worldwide relations, obviously! As after some time, however states keep on being seen as the key entertainers in IR yet non-state on-screen characters have progress and lift impact in IR. In the current occasions, numerous countries share social, monetary, military and key relationship that is critical. For instance, nations encountering inward wars may be made to look for outside help. </p> <h2> What Is So Fascinating About International Relations Essay Samples? </h2> <p>Inside my supposition in the present world religion is causing most the contentions on earth and notwithstanding religion I figure IR with most of nations would be very powerful and a couple of nations that are poor could form into a staggeringly prosperous economy. Few out of every odd country on the planet will consistently get along and there'll remain an equipped clash over something. While in the Army, I had the astounding honor to present with different ladies and men who, si milar to me, battled to win a distinction on earth. Regard the peruser, and don't utilize slang on your very own announcement. </p>

Tips on Writing a College Student Essay

<h1>Tips on Writing a College Student Essay</h1><p>If you are searching for tips on composing an undergrad exposition then I have a couple of things for you. By all methods on the off chance that you realize how to compose an exposition all alone, or on the off chance that you definitely realize the topic you have to cover, at that point feel free to utilize this data. Anyway I am here to offer a few hints to help you to compose a fruitful school essay.</p><p></p><p>Many undergrads decide to take a class on one of numerous subjects. Composing a school paper is the same and can be a troublesome undertaking. This is the reason it is critical to know precisely what you need to discuss, in light of the fact that it will assist you with deciding the suitable subject. It is additionally a smart thought to start composing in the wake of perusing an instructive book on the theme that will give you a beginning point.</p><p></p><p& gt;The first quality of an effective undergrad article is to incorporate the entirety of the fundamental data. Make certain to peruse each sentence, line, and passage so as to guarantee that you comprehend the data that you are attempting to pass on. Most understudies attempt to pack a lot of data into their school articles, so ensure that you adhere to the facts.</p><p></p><p>Another normal for an effective undergrad exposition is to incorporate a proposition articulation. Your postulation explanation should address the significant focuses that you need to underline. You can remember more data for your paper that doesn't identify with your significant core interest. The motivation behind your article is to expound on yourself, not other people.</p><p></p><p>If you are searching for tips on composing an undergrad exposition, you will find that there are numerous destinations on the web that give accommodating tips on the most proficien t method to compose a paper. Anyway you should recall that it isn't your shortcoming on the off chance that you don't have a decent handle of the subject. In this way, you should make a solid effort to realize what is should have been remembered for your essay.</p><p></p><p>Another part of composing a school article is to ensure that your experience is exact. Research is significant when composing an understudy article. Ensure that you comprehend the central matters of the data that you are endeavoring to convey.</p><p></p><p>It is critical to understand that on the off chance that you really need to compose an effective undergrad paper you should begin the undertaking before you even enter school. That way you can get everything composed before you even leave the house!</p>

Great Essay Topics For Social Issues

<h1>Great Essay Topics For Social Issues</h1><p>Social Issue Essay subjects will in general be somewhat more specific and make some harder memories than normal paper themes in certain circles. Therefore, they are generally worth exploring before they are turned in. They can likewise be very testing and can assist you with building up a special voice in your composition. Here are a couple of thoughts for social issues that are regularly utilized as paper topics.</p><p></p><p>Poverty - Poverty is a territory that is normally remembered for social issue papers. These articles regularly incorporate the particular issue of neediness with a model that makes the particular issues more clear. The general thought is to give models and don't separate the issue. Rather, it is trailed by a clarification regarding why certain issues emerged in a particular circumstance. A decent essayist knows the distinction between the two and utilizations the two sorts of story.</p><p></p><p>Health Care - Health care is likewise a region that frequently prompts open approach issues. Both individual human services just as those things that influence national social insurance will be incorporated. The absolute best composition for this kind of article will have an expert subject. That is, what is the subject behind medicinal services? What has made it change and what will it change next year?</p><p></p><p>Prison Reform - Prison and detainment are a steady token of a social issue that is still on the bleeding edge of the country's mind. In any case, the theme is regularly not paid attention to enough. Therefore, the general population gets baffled with the issues in detainment facilities and correctional facilities consistently. Open strategy and jail change are regularly a piece of these essays.</p><p></p><p>Environmental Issues - This is another territory that frequently promp ts open approach issues. A few scholars will pick nature over open arrangement. This is normally an incredible decision on the grounds that the author has a wide information base to work with. Different essayists pick the earth first and afterward the open approach second. This can be a great method to find out about the natural issues from a broad foundation and start to compose an intriguing essay.</p><p></p><p>Education - Education is a region that is frequently disregarded. Understudies and their folks need training to succeed. Instructors should be paid for their time and powerful educating is essential. It is the equivalent with lawmakers who will require training to pursue position. Open arrangement is expected to ensure all kids have quality instruction, yet schools and instructors will even now require help.</p><p></p><p>Public Policy Issues - These are as a rule the primary worry of exposition themes. Numerous essayists have a significant rundown of things that influence open strategy issues in their general vicinity. These points are now and then introduced in various manners and can frequently be intriguing to read.</p><p></p><p>Social Issue Essay Topics can be somewhat more hard to compose. There isn't generally an unmistakable method to begin an exposition yet these issues can be amazingly fulfilling. An author should have a wide information base for the article to be effective. This is the motivation behind why instruction is likewise a fundamental piece of the essay.</p>

How to Write a Sophisticated College Essay?

<h1>How to Write a Sophisticated College Essay?</h1><p>A duplicate of theoretical paper composing for center school might be important in the event that you are composing a secondary school article, or have recently perused an exposition that necessary composition for your evaluation. You may have even done the entirety of this yourself yet didn't have the foggiest idea what to do straightaway. In the event that you need a new gander at what you have composed and how it should turn out, you ought to go on the web and see what the choices are. These subjects can include...</p><p></p><p>This exposition will discuss generalizations and how an individual's folks set it up in their life. The principle focal point of the article is to call attention to that generalizations can be unsafe and destructive yet additionally to show the reasons why those generalizations are false. You must cause the peruser to feel the sentiments you are attempting to ex press.</p><p></p><p>You will need to compose this exposition in center school in view of the topic. This is a theme that will allow you to discuss legislative issues, religion, profound quality, recent developments, and some other thing of significance. The initial segment of the article will likely be an outline of your closely-held conviction and the rest will be a conversation about the subject.</p><p></p><p>Each exposition ought to be separated into three sections and every one will address an alternate issue or point. The thought behind this is to ensure you spread all the significant things you have to think about the theme. Additionally, you would prefer not to concentrate on the wordings to an extreme, but instead focus on the substance of the article itself.</p><p></p><p>Writing a school paper can be equivalent to composing a center school exposition aside from the way that universities hope for somethi ng else from understudies than center schoolers. The topic of the article will be somewhat unique, be that as it may. In the event that you are going to class for something different like a business, you won't need to stress over picking the subject, yet rather center around your abilities and your degree of comprehension of the topic.</p><p></p><p>The number of realities you incorporate will rely upon the specific theme. You need to ensure your rundown and contention coordinate the subject to show the peruser how pertinent the focuses you have included are. Having less realities is better since the thought is to cause the peruser to feel the focuses you are making.</p><p></p><p>A duplicate of theoretical exposition composing for center school can be as straightforward as a call to an organization or as mind boggling as a full-length paper. Since it is a school article, the objective is to utilize words you have found or made sure to c ommunicate your sentiment on a specific theme. Additionally, ensure you think about the various points your crowd could have and utilize that to help you.</p>

Persuasive Essay Topics For a Better Grade

Persuasive Essay Topics For a Better GradePersuasive essay topics are very important for any essay. They're not only the main focus of your essay, but they are also the key that lead to the conclusion. A good topic will allow you to bring out your thoughts and ideas in a captivating way. The right subject matter will also help you get better grades.Health care is a very pertinent topic for everyone to think about. There are several issues that are of concern to people like sickness and disease. It is also a good subject to write about because health care is important for everyone to look into.You can use this topic to talk about the health care system of your country. You can also use it to discuss different issues that affect the whole world like environment and global warming. These topics are very important to discuss because these are also some of the most pressing issues that our society has to face.Because of this health care debate, many have come up with excellent persuasive essays. If you're planning to write your own essay, you should really consider writing one on this topic. You can use it to make the audience agree with you. Your argument will be very persuasive if you think about the benefits that people get from it.Many people tend to disagree with the health care debate and do not believe that the system is the best. You can argue with them by citing a number of studies on the positive aspects of the health care system. You can talk about the potential gains that can be made from this system.There are other topics that can be used in the health care debate. You can also talk about the importance of saving lives and how it will effect the economy. You can also discuss the benefits that people can get from health care and the issues that need to be fixed so that health care can be improved further.This is just some of the topics that can be used in the health care debate. Other topics include protecting the environment and how it can impact on the lives of people. You can also discuss other concerns that people have regarding health care as well.Persuasive essay topics are important for every student to write. You should be able to include these topics in your essay so that you can improve your grades. It doesn't matter whether you're writing an essay or something else like a report, you should make sure that your essay gets read and used.

Research Paper - What Are the Ocean Topics?

<h1>Research Paper - What Are the Ocean Topics?</h1><p>To make your examination paper, you have to think about the sea subjects. These are picked by your necessities as an understudy or as a lecturer.</p><p></p><p>There are a few different ways to pick sea points for your exploration paper. These incorporate picking sea themes that will offer ascent to specializations, or they might be picked in the zones of the sea that are critical to your topic. For instance, on the off chance that you are composing an examination paper on sea life science, you may pick one sea subject, for example, the ocean turtles' movement. On the off chance that you are composing an exploration paper on beach front waters, you may pick one sea theme, for example, waterfront waterfowl. As a rule, look into papers generally center around the different ocean animals, and research papers infrequently spread oceans.</p><p></p><p>On the other hand, t here are explicit articles of intrigue that spread sea points. These are known as sea subjects, and they are named after their fundamental core interest. There are numerous sea themes, and they are composed by zone, as it is called. An investigation of the polar locales will consistently have a polar theme, and investigations of volcanoes will consistently have a spring of gushing lava topic.</p><p></p><p>The actuality that these points are explicit theme implies that the subjects secured by the examination won't be expansive. Specifically, numerous subjects have a solitary marine life. For example, coral reefs, in light of the fact that the essential focal point of these investigations are the corals. Nonetheless, these points likewise spread a wide assortment of creatures, wherein the ordinary part of the examination depends on the typical parts of the creatures. This implies various sorts of maritime living beings can be concentrated by various methodologi es.</p><p></p><p>Some look into papers which are sea subjects, offer an abundance of data. In any case, this sort of research paper must be customized to the kind of research being finished. It isn't prudent to compose an expansive article dependent on sea points. You should ensure that the article you compose has enough detail to assist you with getting familiar with the subject. For instance, an article that has insights regarding the historical backdrop of the Caribbean Sea would just be pertinent to the individuals who are examining the verifiable parts of the Caribbean Sea.</p><p></p><p>To apply to a particular school, it is in every case best to pick explicit themes so as to have the option to get into that school. The decision of sea points ought to be made cautiously. Indeed, numerous individuals have composed and finished research papers without considering the sea points by any means. This is on the grounds that these sea poi nts are a bit much for investigate papers, yet it is constantly a smart thought to ensure that your examination centers around maritime research themes before composing your paper.</p><p></p><p>Aside from sea points, there are different kinds of subjects that you can look over for your exploration paper. On the off chance that you need to incorporate these subjects, you can make your own classes. For instance, in the event that you are concentrating inland land warm blooded animals, you can limit your concentration by ensuring that your paper is centered around these sorts of topics.</p>

Essay Topics For Your College Finals

<h1>Essay Topics For Your College Finals</h1><p>Writing a decent pugnacious article subjects for your school finals will require extraordinary research and exhaustive arranging. This year, you might need to exploit some extraordinary exposition themes that can be found on the web. In the event that you realize how to do this right, it can assist you with maintaining a strategic distance from the heaps of papers toward the finish of the semester.</p><p></p><p>Writing great in English requires a decent establishment in the subjects of writing, history, and reasoning. Attempt to pick contentions that have profound information on these zones. Likewise, make a point to draw in with your peruser and spur them to peruse on. The article should interest somebody and persuade them to accept your place of view.</p><p></p><p>Your subject should support you and others get the hang of something. By investing energy in inquire about, you will have the option to think of points that are pertinent to the present society. It can assist you with planning for what's to come. All things considered, if the theme you pick is an immense hit later on, you will have set yourself up for the up and coming exams.</p><p></p><p>One of the best paper points is about creatures and their protection. Creatures are the same amount of savvy as people. You might have the option to join these two thoughts by discussing advancement and how it has prompted the human world. By concentrating on how people could have made due without creatures, you might have the option to show how people are like creatures and that a general public without them would not work.</p><p></p><p>The last thing to recollect when composing is that you should attempt to concoct your central matters rapidly and in short sentences. Abstain from attempting to rehash yourself in your paper. Rather, attempt to clarify you r primary concern and give genuine models so the peruser can identify with your assessment. Make a point to have your theme at the top of the priority list before writing.</p><p></p><p>Writing in sections is a decent method to come to your meaningful conclusions more clear. You can include data by leaving a sentence in the center and afterward citing or including more subtleties from another passage. Composing with a prelude is likewise a smart thought. This can assist you with centering your fundamental points.</p><p></p><p>Hopefully, you will presently be prepared to compose better exposition themes. So you can find out additional, follow these means and you will have the option to think of great papers in no time.</p>

What You Should Do to Find Out About Essay an Experice That Shaped My Writing Before Youre Left Behind

<h1>What You Should Do to Find Out About Essay an Experice That Shaped My Writing Before You're Left Behind </h1> <h2>Ruthless Essay an Experice That Shaped My Writing Strategies Exploited </h2> <p>Possessing a solid organization you may trust is quite often an enormous advantage. The absolute best choice is to get some assistance! We should have a more critical gander at what kind of administration you should choose from all that are promptly accessible. Offer us the chance to pick up your trust too.</p> <p>Others must work all day to bear to visit school, and they essentially have zero chance to complete each composing task reliably. We first-years are somewhat close assed and over-scholarly. It's not something I settled on the decision to finish right away. It's conceivable to be amusing and significant at exactly the same second. </p> <h2> The Importance of Essay an Experice That Shaped My Writing</h2> <p>So in cas e you're attempting to locate an expert author to finish paper assignments or basically to offer you a rundown of unrivaled article point recommendations for your paper we can do everything. Furthermore, should they end up being replicated, it's exceptionally impossible that you will discover a discount or the author will address the paper on your solicitation. You should simply let us know compose my exposition or compose my research project and we will be there to help you. Because of this you won't have to anticipate the creator to form your research project, pondering anxiously whether it will be acceptable or not. </p> <p>This high level of certainty has let me defeat each challenge as it comes. Taking everything into account, Learning to compose and figuring out how to peruse is generally a consecutive methodology. Furthermore, there are other sociology subjects which were important for me to adapt too. Some of these difficulties might be the various habits of comp osing or the straightforward reality that I need to deliver questions and answer those inquiries with basic research and information. </p> <p>This issue of decision was an aftereffect of my enthusiasm for innovation. Our gathering of composing experts is made out of graduates and educators capable in various controls. You generally procure extraordinary work from an accomplished proficient. Without a doubt, this work means to exhibit an instructor what you've realized during the semester, however in any case, it likewise demonstrates your ability to investigate, break down, offer expressions and structure obvious end results. </p> <h2>The Downside Risk of Essay an Experice That Shaped My Writing </h2> <p>It's through perusing that I'm prepared to figure out how to set the word suitably in a book with the goal for it to procure a perfect importance and sense. In the event that you had composed an article about how you came to understand your instructor was endeavoring to support you while you were squeezing yourself, at that point the past sentence of the absolute first section may have fill ed in as an explanation of the goal of the exposition. It probably won't be the perfect understanding material. be that as it may, it was unquestionably one I'm grateful for and pleased with. Snap the hyperlink to enlist and distribute your private article. </p> <h2> The Number One Question You Must Ask for Essay an Experice That Shaped My Writing </h2> <p>You wish to simply be in a situation to get down to business. To put in a request you essentially should finish a web structure. </p> <h2> How to Choose Essay an Experice That Shaped My Writing </h2> <p>Narrative papers are a portion of the most well-known sorts of composing assignments- - and not simply in rookie structure courses. Connect with us to get your task finished straight away! Creators essentially think about the points of interest of each buy. Understudies begin to make sure about more assignments and not as much time to consider and finish them.</p> <p>The e xposition introduced a monstrous test for me since it included a lot of imagination. To improve the paper all in all, it needs to have a reasonable reason, and that reason should be obvious from the earliest starting point. To improve the paper when all is said in done, it will require a conspicuous reason, which reason must be evident right from the beginning. An individual paper might be even alluded to as a beneficial encounter article and can be difficult to compose for some students.</p> <p>The cost of an article rides on the amount of exertion the author needs to apply. Following your paper was done, you'll additionally be mentioned to rate the author.</p> <p>It can seem like you own a ton of things identified with your improvement like a writer that you're as of now concentrating on, that is superb. There is a variety of procedures about how to start an individual article, yet try to deliver the initial section significant with striking depiction. Great individual exposition subjects are easy to follow, and choosing a horrendous point is possibly dangerous as such composing isn't as prone to be peruser agreeable. There are heaps of essential things which make paper composing schoolwork such an overwhelming activity to wrap up. </p>

A Review of Samples Essay Outline

<h1> A Review of Samples Essay Outline </h1> <h2>What You Need to Know About Samples Essay Outline </h2> <p>The more data you diagram, the more straightforward it will be to compose all the contemplations while composing. Any models or bolster you give should be about the subject available. In spite of the fact that there are heaps of approaches to make an exposition, there's a basic blueprint to follow for progress each time. Compose foundation data a few clarifications for why you're composing the paper. </p> <p>The sorts of the papers depend on the reason they are being composed for. With exposition diagram, they will forestall author to get off subject or hopping starting with one contention then onto the next contention that doesn't relate with what you are talking about. A factious paper is a kind of article that presents either side of the point that you're investigating. The absolute best graphic article models that you will find utilize illustrative language to explain the theme rather than the writers supposition toward the start of the creation. </p> <p>Sooner or later, you should begin composing your 5 passage article! A paper's structure fundamentally contains the portions or areas that should get remembered for an exposition. Useful article models might be utilized for references. For instance, an outstanding thoroughly analyze paper diagram model is one which uses unmistakable words and exceptionally clear pronoun references. </p> <p>An diagram i s a piece of the composition as it empowers the author remain engaged and steady with the most significant point. On the off chance that you need more assistance with profile papers, get in contact with us, and we will appoint an author that will get you out. The most straightforward way to deal with determine the sort of an article is to understand the essayist's perspective. The key to composing a decent profile article is to choose an individual profile paper case of an engaging subject. </p> <h2> If You Read Nothing Else Today, Read This Report on Samples Essay Outline </h2> <p>1 thing that is clear from investigating a factious article plot test is the goal of the paper. In actuality, an awesome school exposition layout model ought to incorporate a short reason articulation toward the start. Since being able to create a compelling paper proposition wants a layout to raise the chances of your educator allowing you to expound regarding a matter that intrig ues you the most. One of without a doubt the most significant activities recorded as a hard copy an extraordinary exposition is building up an awesome layout. </p> <p>Writing an inside and out article about an individual or element is very simple as you have the entirety of the crucial assets and information accessible. Understudies may take help from the exposition diagram layouts promptly accessible on the web and locate an extraordinary thought how to start the paper. </p> <p>You could likewise observe totally free layout. You can likewise observe book diagram. You can likewise observe life story diagram. Paper layout works as a spine for composing articles. </p> <p>All papers ought to be composed withproper formating. The most reasonable organization makes your convincing article design easy to track. If not certain, ask a teacher whether you must gracefully a proper article layout with a task. The framework for a factious paper is practically identical to any extraordinary kind of exposition. </p> <h2> The Foolproof Samples Essay Outline Strategy</h2> <p>Essays are many, and you should create them all in school and school. Making an exposition isn't a simple activity. Composing an exposition is an aspiring activity. </p> <p>Basically, the bits of an exposition demonstrated only 3 divisions. With a speedy time to finish an exposition, you'll get on edge and pushed. What you will require is a blueprinta idiot proof intends to get your exposition organized. The 5 section exposition is thought of as the common paper composing task. </p> <p>When you feel as though you're set up for altering, come back to your article and alter it down. You as of now comprehend what an elucidating paper is and the best approach to begin. Intelligent articles are close to home pieces of the author which they have converted into words. </p> <p>The Introduction ought to contain your postulation explanation or the subject of your examination alongside the point of your investigation. Setting up a layout can take some time, yet at whatever point you are done, you will be in a situation to make the unfinished copy out of your paper more rapidly than if you didn't have a diagram. Making an APA diagram is the absolute first point to do in building up a structure on what will be written in the paper and the manner in which it's composed. </p> <p>How to make an APA explore paper plot If you have to compose utilizing the APA position, you should adhere to the general standards of making the diagram. To keep on target by methods for your report, it's smarter to draw up a composing diagram. It's likewise intelligent to make an increasingly exhaustive layout for yourself even on the off chance that the necessities are extraordinary. </p>

How to Use the Sample of Process Analysis Essay?

How to Use the Sample of Process Analysis Essay?Sample of process analysis essay is a part of the theoretical part of studies that all students have to do in order to pass their examinations. This essay test is one of the simplest and easiest way to grasp the essentials of all kinds of processes. All of us know that most of the things that we have to do are made up of processes and if you can get through the practice essay tests, then you will be able to grasp the essentials of all processes.If you are still confused about processes, then you should try to learn more about them from the sample essays available on the Internet. When you want to take an essay test, you can find several sample essays for different kinds of processes. Most of the sample essays are written in different subjects. However, most of the subjects are related to the major parts of the process analysis and the techniques that are used to make the process out of the process.These samples of essay are made in orde r to make the students understand the processes that are involved in some of the processes. If you are able to grasp the basics of these samples, then you will be able to create your own writings based on the same subject. It is important to bear in mind that the samples are meant to make the students aware of the processes involved in the study. For instance, if you are studying the process of solid state physics, then you can use the samples in order to understand how the process is formulated and the fundamental principles of the process. The samples can also be used in the case of the other kinds of procedures.The sample essays are meant to make the students understand the processes that are involved in the different processes. The process analysis essay is used to write the various portions of the essay. If you want to write the essay for the analytical section, then you need to use the samples that contain the basic concepts of the analysis. In case you want to write the essay for the developmental section, then you should find some samples in the same subject.These samples of essay tests are used by students in order to understand the core concepts that are involved in the study of various processes. When you want to understand how a process is formulated, then you should try to understand the topics that are featured in the samples. The features in the samples can be examined from the literary reviews. All the writers have offered their opinions on how they see the processes. They can also be seen in the various books that can be found on the Internet.You can look for the samples in the course lectures in order to understand the core concepts in the analytical section. All you need to do is to look at the sample essays in order to get an idea of the processes that are included in the analytical section. You can even find the same samples in the textbooks in the schools.The entire essay should be able to contain the processes that are involved in the an alytical section. You should also be able to find the processes that are featured in the developmental section. For this, you can use the samples to understand the processes that are used in the developmental section. Thus, you will be able to grasp the essence of all processes.In order to study all the processes in the analytical section, you can go for the analysis of every process. You can search for the samples in the Internet and then incorporate the same in the essays that you write. This is the simplest and easiest way to get an idea of the different processes.

Essay Samples to Apply to Music Scholarships

Essay Samples to Apply to Music ScholarshipsToday there are a large number of institutions, online and in person that offer essay samples to apply to music scholarships. Because these scholarship programs have increased the competition in recent years, some schools have loosened their essay guidelines. This has created opportunities for students to apply to numerous institutions with very little need for original writing skills. Students should be aware of the requirements of their specific scholarship and the amount of time and effort they will need to perform.You can find free online essay samples that can be applied to music scholarships, but this type of essay may not help you in any way. Essay samples to apply to music scholarships are going to give you the outline of what is required for a particular scholarship, but they will not allow you to craft a unique essay that is going to stand out from the crowd. As you are applying for various programs you should spend the majority o f your time researching the specific requirements of each school.If you take the time to read essays that were written by students who were accepted into the scholarship program you will quickly realize that there are several major differences between the style of essay samples to apply to music scholarships and the original work of the student. There are some differences that only become apparent when you read the original essay versus the sample. As you will see in your research, there are major differences in how the essay is written by the student versus how it was written by the writer.The most obvious difference between the original work and the sample is the introduction. In the sample to apply to music scholarships the introduction is the first sentence of the essay. In the original work it is usually the second sentence of the essay.In the original work you will notice that the subject of the essay is always written as the first line. In the essay samples to apply to music scholarships the subject is written on the sameline that includes the introduction. Because the beginning of the essay is the focus of the essay this makes the essay to appear sloppy and rushed.The formatting of the essay samples to apply to music scholarships also differs from the original writing. The format in the essay samples to apply to music scholarships is actually very different than the original composition. Because of the design of the sample to apply to music scholarships the essay samples to apply to music scholarships tends to be much longer than the original composition.In the original composition, the student is allowed to take about thirty minutes per page for research. The sample to apply to music scholarships allows the student to have anywhere from five to ten pages for research. As a result the quality of the essay sample to apply to music scholarships suffers because the student is forced to write for far longer periods of time.You will also notice that in the samples to apply to music scholarships that there is no proper punctuation. The punctuation is provided for in the original composition. The style of writing on the samples to apply to music scholarships is a major reason that many students fail to receive a full ride scholarship and are instead forced to take courses at an associate's or bachelor's degree.

Racism In To Kill A Mockingbird - 1570 Words

Throughout history, racism has enslaved and segregated many races in other countries, but in the United States, the African-Americans have especially been victims of racism and segregation based upon their color. In recent history, the struggle to achieve equality and eradicate racism in the United States has been an ongoing battle since the late 1800’s. In Harper Lee s classic novel To Kill a Mockingbird, Lee uses her own experience and draws from events during her childhood to bring to expose racism against African Americans in the south. The Jim Crow Laws, the Plessy versus Ferguson case, other cases that followed, and authors like Harper Lee, are all examples of the battles and efforts which took place in the last 120 years in the†¦show more content†¦Soon after, Plessy was put on trial in a New Orleans court. After the Civil War, the 13th, 14th, and 15th amendments were added to the U.S. Constitution, which promoted racial equality. Plessy’s lawyer, Albion Tourgee, used this to his advantage, claiming that segregation violated the 13th and 14th Amendments. Tourgee was not only an attorney, but also a writer, and had a history of being involved in many publications and activities for gaining equal status under the law for Black Americans. Tourgee’s ideas of equal status were not shared by the judge in the case, John Ferguson. Ferguson ruled against Plessy and found him guilty. However, Tourgee appealed Plessy’s case all the way to the U.S. Supreme Court. The U.S. Supreme court ruled 7-1 against Plessy. The only dissenting judge was Justice John Harlan. Justice agreed with Tourgee that all races should be treated equally under the law. Justice Harlan wrote in his dissent, â€Å"Our Constitution is color-blind, and neither knows nor tolerates classes among citizens.â₠¬  He also wrote, â€Å"The arbitrary separation of citizens, on the basis of race, while they are on public highway, is a badge of servitude wholly inconsistent with the civil freedom and the equality before the law established by the Constitution. It cannot be justified upon any legal grounds.† Sadly, the press of the day buried the story, but the aftermath and its impact on the future generations of Black Americans were feltShow MoreRelatedRacism In To Kill A Mockingbird1740 Words   |  7 Pages In the book  ¨To Kill A Mockingbird ¨ by Harper Lee, the differences of social class, ideals, and how racism is showed during the 1930s are mainly shown. This book was set in the city Maycomb, Alabama and specifically on a young girl named Scout and her family. Scout s father, Atticus, is a lawyer, but he ´s a little different from the rest. Atticus is the kind of lawyer white people hate but blacks appreciate simply because he knows what ´s right no matter the color of their skin or race. DuringRead MoreRacism In To Kill A Mockingbird1324 Words   |  6 Pagespassed. This act forbids the previous acts of segregation, and in some cases, racism. Unfortunately, eleven years after, the compromise of 1877 was passed; which then put an end to segregation being illegal. Since then, segregation has again been prohibited and stayed this way. Still, many acts of racism/segregation between blacks and whites have been happening; especially in the court of law. In America, segregation/ racism has been an important part of history for centuries; yet, there are court casesRead MoreRacism In To Kill A Mockingbird1301 Words   |  6 PagesThere are a lot of life lessons learned by all the characters in Harper Lee’s, To Kill a Mockingbird. This classic novel takes place during the Great Depression, in the 1930s, and is set in the southern state of Alabama when segregation and racism were at their worst. Lee tells the story of a young girl name Jean Louise â€Å"Scout† Finch, her brother Jeremy Atticus â€Å"Jem† Finch, her father Atticus Finch, her friend Charles Baker â€Å"Dill† Harris, Tom Robinson, and many other supporting characters thatRead MoreTheme Of Racism In To Kill A Mockingbird1340 Words   |  6 Pages1930’s. Racism is a major aspect in the novel To Kill a Mockingbird. The main character, Scout, has to deal with this problem everyday. Bob Ewell, Mr. Cunningham, and other characters are very racist, and don’t approve of Atticus defending a â€Å"Negroe†. This causes Scout to be bullied in school and even attacked by Mr. Ewell. Also, characters such as Tom Robinson are negatively affected by racism in Maycomb. Tom is killed just because of his skin color. In the novel, To Kill a Mockingbird, HarperRead MoreTo Kill A Mockingbird Racism Analysis1348 Words   |  6 PagesHarper Lee wrote, â€Å"To Kill a Mockingbird† during a racial period in her home state of Alabama. This was when the South was still segregated, forcing blacks to use separate facilities apart from those used by whites. The Civil Rights movement started to become more active when Rosa Parks refused to give up her seat on a bus in Montgomery, Alabama, in 1955. During this period, Martin Luther King, Jr., became the leader of the movement, and the issue began to gain serious national attention. This isRead MoreImpact Of Racism In To Kill A Mockingbird910 Words   |  4 PagesIn Harper Lee’s book â€Å"To Kill a Mockingbird† Jem , Scout , and Dill live in Maycomb , Alabama around the time of the 1930’s they all were struggling through racism and poor family’s trying to get by. Harper Lee’s first and only novel â€Å"To Kill A Mockingbird† was published during the civil right movements. In this book Jem, Scout, and Dill tend to have courage and loyalty through life and in their relationship toward one another . Jem and Scout are brother and sister, Dill is a friend of the familyRead MoreTo Kill A Mockingbird Racism Analysis751 Words   |  4 PagesRACISM, it is a hurtful word and humans are constantly racist and if not racist at some level, we are all biased, even if it is not noticeable or realized during everyday life. The question is though, is our society capable of overcoming racism? The book To Kill a Mockingbird illustrates the thoughts and actions of racism during the time of 1930 when this book was taking place. Harper Lee the author of this book really understood the problems of society when it was published July 11, 1960. HoweverRead MoreTheme Of Racism In To Kill A Mockingbird1450 Words   |  6 Pages Ingrained Racism â€Å"Remember it’s a sin to kill a mockingbird...Mockingbirds don’t do one thing but make music for us to enjoy† (Lee 119). The white community sinned and the black community suffered as an innocent mockingbird was killed. Although innocence is one recurring theme in Harper Lee’s novel, it seems as though it only mattered to her. Lee illustrates the widespread racial discrimination and oppression that developed in every social class of Maycomb, Alabama. Mulligan’s interpretation howeverRead MoreEssay On Racism In To Kill A Mockingbird970 Words   |  4 PagesRacism in the United States of America, especially the South, in the 1930s was exceptionally different from the racism that America is experiencing today. In the compelling novel â€Å"To Kill A Mockingbird,† by Harper Lee, hating or disliking a person that has a different skin color was an extremely common thing, and was accepted as normal; especially in the southern states. The major ity of white children were brought up to think that they were more superior than black children in their households, andRead MoreRacism In To Kill A Mockingbird Essay902 Words   |  4 Pagesyoung narrator of Lee Harper’s To Kill a Mockingbird, poses a fair question on the topic of racism in the southern town of Maycomb, Alabama. The narrative talks of a situation similar to historical events whose impact is still seen in the United States today. Aspects of real-life events involving cases based on race, such as all-white juries, clear evidence that is ignored, and no justice being served, influenced Harper Lee’s fictional novel of To Kill a Mockingbird. In Scottsboro, a small town in

Case Creve Couer Pizza, Inc Essay Example For Students

Case Creve Couer Pizza, Inc Essay The Emerald Research Register for this journal is available at www. emeraldinsight. com/researchregister The current issue and full text archive of this journal is available at www. emeraldinsight. com/1741-0401. htm An empirical study of performance measurement in manufacturing ? rms Maurice Gosselin ? ? School of Accountancy, Universite Laval, Quebec City, Canada Abstract Purpose – The recent performance measurement literature suggests that organizations should put more emphasis on non-? ancial measures in their performance measurement systems, that organizations must use new performance measurement approaches such as the balanced scorecard and that measures should be aligned with contextual factors such as strategy and organizational structure. The purpose of this paper is to assess the extent to which organizations are following these prescriptions. Design/methodology/approach – A survey of a sample of Canadian manufacturing ? rms was conducted. In the questionnaire , organizations had to indicate the extent to which they use 73 performance measures. They also had to respond to questions about determinants such as strategy, organizational structure and environmental uncertainty. More than 100 organizations responded to the survey. The response rate was 50. 5 percent. Findings – The results show that manufacturing ? rms continue to use ? nancial performance measures. Despite the recommendations from experts and academics, the proportion of ? rms that implement a balanced scorecard or integrated performance measurement systems is low. Furthermore, organizations that use these approaches are not employing more extensively non-? ancial measures than those which are applying traditional performance measurement approaches. This research project also shows that there are some signi? cant relationships between the types of measures and contextual factors like strategy, decentralization and environmental uncertainty. This research ? nally demonstrates clearly that there is a need to develop a theory that explains how ? rms can use their performance measurement system to enhance their performance. Originality/value – This paper provides information on performance measures used by organizations and their association with organizational eterminants. Keywords Performance measures, Performance management, Balanced scorecard Paper type Research paper Study of performance measurement 419 1. Introduction Since the beginning of the 1990s, performance measurement has become an important issue for academics and practitioners. The professional literature has suggested that managers should design new performance measurement systems that include ? nancial and non-? nancial measures. Kaplan and Norton (1992, 1993, 1996) advocated in favor of the design of balanced scorecards. Dixon et al. (1990) and Nanni et al. 1992) proposed the use of integrated performance measurement systems. All these systems would put more emphasis on non-? nancial measures and would enable organizations to give more weight to customers and in ternal processes in their performance The author acknowledges the ? nancial assistance provided by the FQRSC of the Gouvernement ? du Quebec. International Journal of Productivity and Performance Management Vol. 54 No. 5/6, 2005 pp. 419-437 q Emerald Group Publishing Limited 1741-0401 DOI 10. 1108/17410400510604566 IJPPM 54,5/6 420 measurement systems. Overall, this change would help ? ms to improve ultimately their performance. These suggestions have been in general well received in the accounting community according to the large number of books, seminars and professional articles on performance measurement. However, there is not much information on the extent to which ? rms actually use these performance measurement â€Å"innovations†. A few studies have been conducted recently and have revealed that organizations are implementing to some extent performance measurement innovations such as the balanced scorecard (Ax and Bjornenak, 2000; Ittner and Larcker, 1998; Malmi, 2000) . These studies have provided some explanations of the diffusion process for this innovation but have not attempted to establish a closer link between the measures used, the innovation and some contextual factors. The purpose of this paper is to examine what are the measures that manufacturing ? rms use, classify these measures into categories, assess the extent to which ? rms use performance measurement innovations such as the balanced scorecard and integrated performance measurement system and examine the association between the measures and contextual factors like strategy, decentralization and environmental uncertainty. A survey was mailed to 200 randomly selected Canadian manufacturing ? rms to collect data on their performance measurement systems. After extensive follow-up procedures, 101 responses were received. The results show that traditional measures are still widely used and that the proportion of ? rms that have decided to implement new performance measurement approaches is relatively low. Furthermore, the level of performance measurement competence does not seem to be as high as one could expect. More speci? ally, the results show that the types of performance measures used by ? rms are seldom associated to strategy, environmental uncertainty and decentralization. This paper is organized as follows. A brief review of the literature is completed in Section 2. The questionnaire and the data collection process are described in Section 3. The results are described and discussed in Section 4. 2. Empirical research on performance measurement and hypotheses Research on performance measurement has gone through several phases during the last 30 years. In the 1970s, researchers examined how organizations used management accounting systems especially budgeting as tools for performance measurement. In the 1980s, the focus was put essentially on the budgeting process and its impact on performance. The scope of the research on performance measurement began to broaden in the beginning of the 1990s. Dixon et al. (1990) and Kaplan and Norton (1992, 1993, 1996) developed new perspectives and frameworks to organize performance measurement systems. Nanni et al. (1992) suggested that ? ms should increase their level of performance measurement competence. The degree of competence would depend on the ? t between the design of the performance measurement system and the strategy of the ? rm. Kaplan and Norton suggested that the performance of a ? rm would increase with the use of a balanced scorecard. Surprisingly, only a few empirical studies were conducted during the 1990s and they have not really been able to test the extent to which these pre scriptions are followed by organizations and their impact on the performance. Traditionally, management accountants have relied on the use of ? nancial measures to evaluate the performance of cost centers. Since the end of the 1980s, academics, consulting ? rms and practitioners have all emphasized the need to give more weight to non-? nancial measures in performance measurement systems. Despite these recommendations, we may expect that organizations, especially in the manufacturing industries, will still rely mainly on ? nancial measures. Therefore, the ? rst hypothesis is: H1. Firms tend to use more frequently ? nancial measures than non-? ancial measures. New approaches to performance measurement suggest that organizations should use more non-? nancial measures than traditional performance measurement systems. Thus, we may expect that the extent to which organizations use non-? nancial measures will be higher in ? rms that have implemented innovations if performance measurement systems such as the balanced scorecard or integrated performance measurement sys tem. H2. Firms that have implemented a balanced scorecard or an integrated performance measurement system use more frequently non-? nancial measures. The concept of performance measurement competence suggests that organizations use types of measures that ? t with their strategy, their organizational structure and the environmental uncertainty that they face. The type of strategy employed by a ? rm should in? uence the design of the performance measurement system. Miles and Snow (1978, 1994) identi? ed four strategic types of organizations according to the rate at which they change their products and markets: prospectors, defenders, analyzers and reactors. The fundamental difference among these types is the rate of change in the organizational domain. Prospectors are characterized by their dynamism in seeking market opportunities, their capability to develop and produce new products to meet customers’ needs, their investment in large amounts of ? nancial resources related to research and development, and their enhancement of teamwork. They are usually innovators that create change in their respective industries. Defenders have a strategy that is the polar opposite from prospectors. They operate within a narrow product-market domain characterized by high production volume and low product diversity. Defenders compete aggressively on price, quality and ustomer service. They engage in little or no product/market development and stress ef? ciency of operations. Defenders are likely to face a lower level of environmental uncertainty than prospectors (Slocum et al. , 1985; Govindarajan, 1986). Analyzers stand between these two categories, sharing characteristics of both prospectors and defenders. Reactors do not follow a conscious strategy. They are viewed as a dysfunctional organizational type. The premise of the Miles and Snow typology is that prospector, defender and analyzer strategies, if properly implemented, can lead to effective performance. Since prospectors search continually for market opportunities and have a broad product-market domain, they will tend to adapt their performance measurement systems to their strategy and, therefore, focus on non-? nancial measures pertaining to customers, products, employees and quality. Defenders will tend to put more emphasis on ? nancial measures such as variances. Therefore, we may hypothesize that: Study of performance measurement 421 IJPPM 54,5/6 H3. Prospectors tend to use more frequently non-? nancial measures while defenders tend to use more frequently ? nancial measures. Centralization has been used as a proxy for organizational structure in most empirical studies in management accounting. Centralization represents the extent to which the decision-process pertaining to the management of divisions or subsidiaries is centralized. The link between centralization (decentralization) and management accounting systems has been investigated in many management accounting studies (Gordon and Narayanan, 1984; Chenhall and Morris, 1986; Govindarajan, 1988; Gul and Chia, 1994). This research showed that centralization plays a key role in the design of management accounting systems. In the area of performance measurement, Anthony and Govindarajan (1995) suggested that ? nancial measures are more important at higher hierarchical levels and non-? nancial measures at lower levels such as at work centers. Therefore, we may elaborate the following hypothesis: H4. Firms that are more centralized tend to use more ? nancial measures while decentralized ? rms tend to use more non-? nancial measures. Environmental uncertainty is considered as one of the factors that in? uence the design of management accounting system and performance measurement systems. This construct has been studied in several management accounting studies (Tymon et al. , 1998). Gordon and Narayanan (1984) found that organizational structure and perceived environmental uncertainty are closely related and that high levels of PEU are positively associated with organic structures and the perceived importance of broad scope information. Chenhall and Morris (1986) reached the same conclusion. Gul (1991) concluded that, when environmental uncertainty is high, sophisticated managerial accounting systems enhance performance. This research suggests that managers of ? ms operating in a volatile environment attribute more importance to information which is deemed relevant for decision making as opposed to information from traditional systems which is generally produced for the purpose of coordinating and controlling and not for planning. The following hypothesis is based on these ? ndings. H5. Firms that face a higher level of environmental uncertainty tend to use more frequ ently non-? nancial measures in comparison to ? rms that face a lower level of environmental uncertainty. 3. Survey instrument A questionnaire was designed and administered to a sample of 200 Canadian manufacturing. The instrument was divided into ? ve sections. The ? rst section included a list of 73 ? nancial and non-? nancial measures widely used by organizations and mentioned in the professional and the academic literature. A list of the measures is included in Table I. The second section pertained to changes in the performance measurement system. Respondents were asked if they had adopted the balanced scorecard or an integrated performance measurement approach, their overall evaluation of the success of the approach and the degree of ownership of the performance measurement initiative. The third section included Chenhall and Morris’ (1986) instrument on management accounting system. In the fourth section, respondents needed to evaluate on a ? ve-point scale the level of environmental uncertainty and decentralization in their business. The instrument to measure environmental 422 Performance measures Net pro? t Gross pro? t margin Total sales of revenues Pro? t before tax Cost of goods sold Total expenses Total costs by department Amount of raw material inventory Cost per unit produced Amount of ? nished good inventory Total operating cash ? ws Number of worker injuries Total net cash ? ows Inventory turnover ratio Rate of incidence of injuries Backlog in the delivery schedule Number of customer complaints Account receivable turnover Amount of work in process inventory Length of time from order delivery Materials price variance Number of units produced Rate of production capacity or resources used Amount of material scrap produced Return on sales Number of emp loyee hours Number of units of ? nished goods in the inventory Number of customer orders received Rate of incidence of production defects Labor ef? iency variance Level of absenteeism Number of machine or plant hours used Return on investment (ROI) Total of cash receipts Number of customer orders completed Number of unit of material components in the inventory Current ratio Total sales per region Cost reduction resulting from quality product improvement Total of cash disbursements Unit of output per hours of labor used Total sales per employee Number and length of down time Market share Cost quality Return on equity (ROE) Number of warranty claims Mean 4. 76 4. 71 4. 69 4. 57 4. 30 4. 22 4. 20 4. 13 4. 09 4. 08 4. 08 4. 07 4. 05 4. 2 3. 98 3. 95 3. 90 3. 90 3. 82 3. 75 3. 68 3. 67 3. 66 3. 65 3. 62 3. 58 3. 57 3. 56 3. 55 3. 51 3. 50 3. 49 3. 43 3. 43 3. 42 3. 42 3. 40 3. 29 3. 28 3. 27 3. 26 3. 21 3. 20 3. 19 3. 16 3. 16 3. 15 Standard deviation 0. 59 0. 75 0. 77 0. 85 1. 13 1. 04 0. 95 1. 22 1. 14 1. 15 1. 21 1. 27 1. 20 1. 16 1. 29 1. 36 1. 32 1. 20 1. 25 1. 38 1. 46 1. 39 1. 31 1. 49 1. 52 1. 24 1. 50 1. 40 1. 36 1. 53 1. 31 1. 38 1. 56 1. 55 1. 47 1. 48 1. 39 1. 58 1. 32 1. 50 1. 43 1. 44 1. 40 1. 33 1. 38 1. 58 1. 64 (continued) Study of performance measurement 423 Table I. Performance measures IJPPM 54,5/6 Performance measures Customer satisfaction: survey ratings Materials quantity variance Labor rate variance Number of doubtful account receivable Amount of training expenses Total sales per sale representative Unit of output per machine hours used Number of new employees Number of employee hours per shift Percentage of key staff turnover Number of new products Tonnage of production waste produced Quantity of energy consumed Number of new customers Cost per damaged unit produced Unit of output per unit of raw materials used Time-to-market for new products Number of new customer contacts Earnings per share Average sales order Number of lines or products Stock price Unit of output per square foot used Number of removed products Price-earnings ratio Rate of products removal Mean 3. 12 3. 12 3. 10 3. 06 3. 03 2. 94 2. 85 2. 82 2. 75 2. 75 2. 71 2. 69 2. 67 2. 61 2. 53 2. 52 2. 48 2. 40 2. 40 2. 36 2. 27 1. 90 1. 84 1. 81 1. 80 1. 51 Standard deviation 2. 46 1. 51 1. 63 1. 46 1. 37 1. 53 1. 37 1. 34 1. 40 1. 42 1. 40 1. 54 1. 36 1. 37 1. 38 1. 42 1. 32 1. 27 1. 75 1. 28 1. 30 1. 68 1. 04 1. 05 1. 58 0. 80 424 Table I. uncertainty developed by Gordon and Narayanan (1984) was employed. It included six items pertaining to price, purchase, labor, product diversity, selling and distribution costs and quality while the instrument for decentralization referred to 12 decisions. The Miles and Snow (1978) instrument for strategy typing was included in section ? ve. The last section, section ? ve, included questions on background information. The population surveyed consisted of Canadian manufacturing ? rms included in the SIC codes 30-39. A list of ? rms was drawn from the Financial Post â€Å"CanCorp† CD-ROM database. A sample of 200 ? rms was randomly drawn from this list. The questionnaire was sent to vice-president ? nances, CFO or controllers. The names and addresses of managers were extracted from the CanCorp database. To insure that the response rate would be acceptable and to avoid non-responses biases, extensive data collection procedures were performed. An initial copy of the questionnaire was sent with a pre-paid and preaddressed envelope. A follow-up letter was sent three weeks later and another questionnaire was sent six weeks after the initial mail out. A research assistant called non respondents to attempt to know why they had not responded to the survey. These procedures yielded a response rate of 50. 5 percent, 101 responses for an initial sample of 200 ? rms. 4. Results A preliminary analysis of the results of the survey show that manufacturing ? rms are still using to a large extent ? nancial measures. In Table I, the 73 measures were ranked ccording to the mean result of the extent to which respondent use each of the measures. The use of each metrics was measured on a ? ve-point scale ranging from rarely (1) to frequently (5). The results show that ? nancial measures are more frequent ly used by manufacturing ? rms in the sample. Therefore, H1 is con? rmed. The ? rst 11 measures are ? nancial. These measures are: net pro? t, gross pro? t margin, total sales of revenues, pro? t before tax, cost of goods sold, total expenses, total cost by department, amount of raw material inventory, cost per unit produced, amount of ? nished good inventory, total operating cash ? ows. The ? rst non-? nancial measure is the number of worker injuries. Same Sex Marriages EssayFactor 1: customer and product sales Average sales order Cost per damaged unit produced Number of lines or products Number of new customer contacts Number of new customers Number of new products Number of removed products Number of warranty claims Rate of products removal Time-to-market for new products Total sales per region Total sales per sale representative Factor 2: production information Account receivable turnover Amount of ? nished good inventory Amount of material scrap produced Amount of raw material inventory Amount of work in process inventory Cost per unit produced Inventory turnover ratio Net pro? t Number and length of down time Number of unit of material components in the inventory Number of units of ? nished goods in the inventory Number of units produced Rate of production capacity or resources used Factor 3: ? nancial ratio Current ratio Pro? t before tax Return on sales Total costs by department Total expenses Total net cash ? ws Total of cash disbursements Total of cash receipts Total operating cash ? ows Factor 4: employee data Amount of training expenses Level of absenteeism Number of employee hours Number of new employees Number of worker injuries Percentage of key staff turnover Rate of incidence of injuries Rate of incidence of production or service defects Factor 5: non-? nancial ratio Number of employee hours per shift Number of machine or plant hours used Quantity of energy consumed Tonnage of production waste produced Unit of output per hours of labour used (continued) Study of performance measurement 431 Table III. Factors based on the factor analysis IJPPM 54,5/6 432 Table III. Unit of output per machine hours used Unit of output per square foot used Unit of output per unit of raw materials used Factor 6: variance of labour and material Labour ef? ciency variance Labour rate variance Materials price variance Materials quantity variance Factor 7: stock market measures Earnings per share Price-earnings ratio Stock price Factor 8: order and delivery Backlog in the delivery schedule Length of time from order delivery Number of customer orders completed Number of customer orders received Factor 9: quality Cost quality Cost reduction resulting from quality product improvement Market share Number of customer complaints Factor 10: revenues and pro? t Cost of goods sold Gross pro? margin Total sales of revenues Factor 11: return on investment Return on equity (ROE) Return on investment (ROI) Customer satisfaction: survey ratings Factor 12: account receivable Number of doubtful account receivable) Total sales per employee performed. As it is shown in Table V, only a few performance measures were signi? cantly different. Therefore, we cannot con? rm that balanced scorecard and integrated performance system implementers use non-? nancial measures to a larger extent than other ? rms. In the questionnaire, ? rm’s controllers had to type their organizations according to the three statements developed by Miles and Snow (1978). Table VI shows that 35 ? rms were identi? ed as defenders while 21 as prospectors. The remaining 45 ? rms were considered as analyzers (42) or did not respond to this question (3). To test H3, we examine the Spearman correlation coef? ient between the strategy types and the 12 factors that were derived from the factor analysis. The results show that there is a signi? cant negative association between the defender strategy type and factor 1 (customer and product sales), factor 2 (production information) and factor 4 (employee data). Defenders seem to use less frequently these non-? nancial measures. The test shows that de fenders are not using more frequently ? nancial measures. Therefore, the results con? rm partially H3. Pearson correlation coef? cients were used to test H4 about the association between centralization and the type of measures used by manufacturing ? rms. Centralization Number of organizations Adopted a new performance measurement approach Balanced scorecard Integrated performance measurement Other Have not adopted a new performance measurement approach Total 18 12 1 31 70 101 Percent 17. 8 11. 9 1. 0 30. 7 69. 3 100 Study of performance measurement 433 Table IV. Adoption of new performance measures Performance measures Customer satisfaction: survey ratings Amount of training expenses Tonnage of production waste produced Stock price Price-earnings ratio Mean (no PM innovation) 2. 69 2. 83 2. 51 1. 65 1. 59 Mean (PM innovation) 4. 03 3. 38 3. 10 2. 52 2. 31 ( p-value) 0. 0001 0. 0654 0. 0796 0. 0202 0. 0421 Note: The table includes only the measures for which there was a signi? ant difference in the means Table V. Performance measures – t-test for group means Number of organizations Have identi? ed a precise type of strategy Defender Prospector Analyser Have not identi? ed a precise type of strategy Total 35 21 42 98 3 101 Percent 34. 7 20. 8 41. 6 97. 1 2. 9 100 Table VI. Type of strategy used was measured by adding the scores of the hierarchical levels at which 12 decisions are made. The mean and the standard deviation for each of the decisions are included in Table VII. The results in Table VIII show that there is a signi? cant negative association between centralization and factor 6 (non-? nancial measures) which includes eight non-? ancial measures and a signi? cant positive association between centralization and ? nancial measures grouped in factor 12. Therefore, the results con? rm H4. Decentralized ? rms tend to use more non-? nancial measures than centralized organizations. The last hypothesis pertained to the association between environmental uncertainty, measured with the Gordon and Narayanan’s (1984) instrument and the use of ? nancial and non-? nancial measures. Table IX includes the mean and the standard deviation for each of the six items included in the instrument. The results on the correlation be tween the factors and environmental uncertainty are shown in IJPPM 54,5/6 Decisions (level of authority: 1-5) Decide to design a new product Establish the budget level Choose the methods of work to be used Select machinery or equipment to be used Select suppliers Determine labour force requirements Select type or brand for new equipment Decide what type of costing system will apply Dismiss direct workers Determine sale prices Alter responsibilities or areas of work of a line department Determine personnel rewards Total Mean 4. 10 3. 85 2. 57 2. 83 2. 92 2. 94 3. 55 4. 43 2. 85 4. 23 2. 68 3. 81 40. 75 Standard deviation 1. 28 1. 13 1. 22 1. 15 1. 15 1. 01 1. 04 0. 91 1. 17 1. 02 1. 12 1. 16 7. 99 434 Table VII. Centralization Uncertainty Factor 1 Factor 2 Factor 3 Factor 4 Factor 5 Factor 6 Factor 7 Factor 8 Factor 9 Factor 10 Factor 11 Factor 12 Table VIII. Correlation matrix 0. 228 (0. 022)** 0. 18 (0. 861) 0. 178 (0. 076)* 0. 217 (0. 029)** 20. 019 (0. 847) 0. 063 (0. 533) 0. 010 (0. 923) 20. 014 (0. 889) 0. 147 (0. 142) 0. 027 (0. 792) 0. 028 (0. 782) 0. 021 (0. 834) Centralization 0. 133 (0. 184) 0. 020 (0. 846) 0. 090 (0. 368) 0. 120 (0. 230) 2 0. 332 (0. 001)*** 0. 005 (0. 957) 2 0. 148 (0. 139) 0. 090 (0. 370) 0. 047 (0. 638) 0. 022 (0. 828) 0. 125 (0. 214) 0. 194 (0. 052)* Prospector 0. 101 (0. 315) 0. 052 (0. 605) 2 0. 034 (0. 732) 0. 212 (0. 033)** 0. 042 (0. 675) 0. 213 (0. 032)** 0. 078 (0. 438) 2 0. 163 (0. 104) 0. 114 (0. 256) 0. 094 (0. 352) 0. 114 (0. 256) 0. 057 (0. 572) Strategy Analyzer 0. 089 (0. 376) 0. 130 (0. 194) 20. 11 (0. 271) 0. 008 (0. 935) 20. 073 (0. 467) 2 0. 193 (0. 053)* 20. 039 (0. 698) 0. 230 (0. 021)** 0. 002 (0. 983) 20. 125 (0. 212) 0. 027 (0. 791) 0. 057 (0. 575) Defender 2 0. 179 (0. 074)* 2 0. 220 (0. 027)** 0. 100 (0. 320) 2 0. 186 (0. 062)* 2 0. 002 (0. 984) 0. 009 (0. 929) 2 0. 023 (0. 817) 2 0. 020 (0. 844) 2 0. 143 (0. 154) 0. 100 (0. 318) 2 0. 144 (0. 151) 2 0. 117 (0. 244) Notes: *correlation is signi? cant at the 0. 10 level (two-tailed); **correlation is signi? cant at the 0. 05 leve l (two-tailed); ***correlation is signi? cant at the 0. 01 level (two-tailed) Table IX. The use of factor 1 (non-? nancial customer measures), factor 3 (? ancial ratio) and factor 4 (employee data) is signi? cantly associated to environmental uncertainty. Therefore, ? rms that are in a more unstable environment would tend to use ? nancial measures but also non-? nancial measures pertaining to customers and employees. 5. Discussion and conclusion The purpose of this study was to collect some empirical evidence on the level of performance measurement competence in manufacturing companies. The literature has suggested that ? rms should put much more emphasis on non-? nancial measures in comparison to ? nancial measures in their performance measurement systems. This study shows that, despite these prescriptions, ? ancial measures are much more used by controllers than non-? nancial measures. The results of the study which is cross-sectional do not enable the researcher to assess the ext ent to which controllers use ? nancial and non-? nancial measures has changed overtime. It only highlights the importance of ? nancial measures. The conclusions may have been different if the questionnaire had been administered to operation managers. The second aim of this research project was to evaluate to which extent controllers use balanced scorecards and integrated performance measurement systems. These recent innovations are already implemented in 30 percent of the respondents’ organizations. However, the performance measures used in organizations that do balanced scorecards and integrated performance measurement systems are quite similar to those who do not. Only three non-? nancial measures were signi? cantly more frequently used in ? rms that have balanced scorecards and integrated performance measurement systems. There is, at this point of time, a strong need for empirical research on the balanced scorecard to better understand how they are designed and how managers use them. Performance competence is a new concept, introduced by Nanni et al. (1992). It suggests that to be competent, a performance measurement system should measure what is important for the organization and that the measures should correspond to its context. The results demonstrate that there is an association between strategy and the different factors. For instance, there is a negative association between customer and sales measures and a defender strategy and other hand prospectors use more frequently employee data. This association is a demonstration of performance measurement competence. The association between centralization and performance measures was also examined and again some association was found. Study of performance measurement 435 Type of competition Price Quality-based By diversity of products Bidding for purchases or raw materials For manpower For selling and distribution Total Mean 4. 39 4. 26 3. 20 2. 88 3. 00 3. 8 20. 99 Standard deviation 0. 79 0. 80 1. 12 1. 11 1. 17 1. 22 3. 53 Table IX. Environmental uncertainty IJPPM 54,5/6 436 Despite the fact that the implementation of balanced scorecards and integrated performance systems has been highly recommended in the literature, the majority of organizations is not using these performance measurement innovations and is still relying on traditional ? nancial performance measures. The results shows clearly that there is a need to better understand how organizations design and implement their performance measurement systems and how they manage to improve their competence in performance measurement. Notes 1. 0 – Rubber and miscellaneous plastics products; 31 – Leather and leather products; 32 – Stone, clay and glass products; 33 – Primary metal industry; 34 – Fabricated metal products; 35 – Industrial machinery and equipment; 36 – Electronic and other electric equipment; 37 – Transportation equipment; 38 – Instruments; and 39 – Miscellaneous manufacturing industry. 2. This database is based on CanCorp plus, the CanCorp Canadian Corporations database produced by Micromedia Limited, and comprises data from the Financial Post data group of Canada. It contains ? nancial and management in formation extracted from the documents of more than 8,000 companies. The database includes major public corporations incorporated in Canada, major subsidiaries, privately held companies, major federal, provincial and municipal crown corporations, all companies listed on the Toronto Stock Exchange and all ? rms in the Report on Business Top 1,000 list. References Anthony, R. N. and Govindarajan, V. 1995), Management Control System, Irwin, Chicago, IL. Ax, C. and Bjornenak, T. (2000), â€Å"Bunding and diffusion of management accounting innovations: the case of the balanced scorecard in Scandinavia†, paper presented at the European Accounting Congress, Munich. Chenhall, R. H. and Morris, D. (1986), â€Å"The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems†, The Accounting Review, Vol. 61, pp. 16-35. Dixon, J. R. , Nanni, A. J. and Vollmann, T. E. (1990), The New Performance Challenge: Measuring Operations for World Class Competition, Dow-Jones Irwin, Homewood, IL. Gordon, L. A. and Narayanan, V. K. 1984), â€Å"Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation†, Accounting, Organizations and Society, Vol. 9 No. 1, pp. 33-47. Govindarajan, V. (1986), â€Å"Decentralization, strategy and effectiveness of strategic business unit in multi business organizations†, Academy of Management Review, Vol. 11 No. 4, pp. 844-56. Govindarajan, V. (1988), â€Å"Contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy†, Academy of Management Journal, Vol. 31 No. 4, pp. 828-53. Gul, F. A. (1991), â€Å"The effects of management accounting systems and environmental uncertainty on small business managers’ performance†, Accounting and Business Research, Vol. 22, pp. 57-61. Gul, F. A. and Chia, Y. M. 1994), â€Å"The effects of management accounting systems perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction†, Accounting, Organizations and Society, Vol. 19, pp. 413-26. Ittner, C. D. and Larcker, D. F. (1998), â€Å"Innovations in performance measurement: trends and research implications†, Journal of Management Accounting Research, Vol. 10, pp. 205-38. Kaplan, R. S. and Norton, D. P. (1992), â€Å"The balanced scorecard – measures that drive performance†, Harvard Business Review, pp. 71-80. Kaplan, R. S. and Norton, D. P. (1993), â€Å"Putting the balanced scorecard to work†, Harvard Business Review, pp. 134-47. Kaplan, R. S. and Norton, D. P. 1996), The Balanced Scorecard, Harvard Business School Press, Boston, MA. Malmi, T. (2000), â€Å"Balanced scorecard in ? nnish companies: some empirical evidence†, paper presented at the European Accounting Congress in Munich. Miles, R. E. and Snow, C. C. (1978), Organizational Strategy, Structure and Process, McGraw-Hill, New York, NY. Miles, R. E. and Snow, C. C. (1994), Fit, Failure and the Hall of Fame, Free Press, New York, NY. Nanni, A. J. , Dixon, R. and Vollmann, T. E. (1992), â€Å"Integrated performance measurement: management accounting to support the new manufacturing realities†, Journal of Management Accounting Research, Vol. 4, pp. 1-19. Slocum, J. W. Jr, Cron, W. L. Hansen, R. W. and Rawlings, S. (1985), â€Å"Business strategy and the management of Plateaued employees†, Academy of Management Journal, Vol. 28, pp. 133-54. Tymon, W. G. , Stout, D. E. and Shaw, K. N. (1998), â€Å"Critical analysis and recommendations regarding the role of perceived environmental uncertainty in behavioral accounting research†, Behavioral Research in Accounting, Vol. 10, pp. 23-46. Further reading Gosselin, M. (1997), â€Å"The effect of strategy and organizational structure on the adoption and implementation of activity-bas ed costing†, Accounting, Organizations and Society, Vol. 22 No. 2, pp. 105-22. Study of performance measurement 437