Discusion board Assignment Example | Topics and Well Written Essays - 500 words

Discusion board - Assignment Example The applications additionally empower the executives distinguish and right any unanticipated difficulties that may emerge. Business forms are wellsprings of upper hand. Business forms should be one of a kind and key to offer an upper hand. For example, a business with forms concentrated on the formation of imaginative items and administrations or those that depict a high affectability to client inquiries and concerns will in general make an upper hand over their opponents. 2-How does Porters five powers shape industry rivalry and procedure? What are the suggestions? Do you concur with these five powers? Is there whatever other power that influences rivalry and methodology? What is the job of MIS in this structure? Understanding one’s business, explicitly the qualities and shortcomings, is significant in confronting rival rivalry. This is the premise in Porter’s five powers that shape industry rivalry and methodology. As indicated by Porter, these five are; provider power, purchaser power, serious competition, danger of replacement and danger of new section. The five are focused in understanding the force that lies in a business and valuable in the investigation of the current situating of a business, from a serious perspective. Understanding this force, as indicated by Porter, empowers one to increase a bit of leeway position by profiting by the qualities and improving shortcomings. For example, in danger of new section, the information that contenders can without much of a stretch infiltrate the market and bring rivalry empowers a business make boundaries sufficiently able to keep off contenders along these lines keep up a serious position. These powers shape the business sector s and enterprises organizations work in. For example, in serious contention, having not many or no contenders at all offers a business upper hand in the business it works in. I concur with these five

The Iliad Essay Research Paper Aaron RorabaughRorabaugh free essay sample

The Iliad Essay, Research Paper Aaron RorabaughRorabaugh 1 Mrs. Kasehagen Pre-AP English 2/1/01 The Iliad The scene opens on the last twelvemonth of the Trojan war. The war had seethed for ten mature ages, with the attacking Greeks battle against Troy. Apollo has sent a plague to the Greeks since Agamemnon, male ruler and pioneer of the Greeks, disrespected a young lady of Apollo # 8217 ; s minister. At the point when the ground for the epidemic is found, Agamemnon loses control and resistant, troubled to give the young lady back to her male parent to conciliate Apollo. Achilles, a predominant Greek warrior, challenges Agamemnon # 8217 ; s haughtiness, yet Agamemnon turns his choler to Achilles, and requests that Achilles give a slave miss to him as a remuneration. Achilles loads up with rage, however Athena, Goddess of Wisdom, calm both work powers down so they do non battle with cutting edges. On the other hand they contend, and Achilles pulls back from the Grecian cantonment, declining to fight until Agamemnon apologizes. We will compose a custom article test on The Iliad Essay Research Paper Aaron RorabaughRorabaugh or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In the mean time, on Olympus, the spot of the Gods, the Gods are favoring one side in the battle. Aphrodite convinces Zeus to offer glorification to the Trojans, assuming just incidentally. Zeus concurs, which maddens his wedded lady Hera, who favors the Greeks. Numerous Grecian heads need to surrender the war against Troy, since they are exhausted. This is non the desire of Zeus, thus he sends a bogus message in dream signifier to Agamemnon, elevating him to battle, and guaranteeing him a simple triumph. Rorabaugh 2 Agamemnon inquires as to whether they need to go forward, trusting for a revitalizing answer, yet on the other hand, every one of them begin heading for their boats. Odysseus, a smart warrior, makes a location and inspires the Greeks to remain and fight. Paris, the excellent and fearful kid of the Trojan male ruler Priam, begins to tout and challenges any Grecian to fight him. Menelaus, sibling of Agamemnon, takes this self-acclaim. The two sides consent to a peace negotiation, and the victor of this individual battle will win the war. Paris is overmatched, however he is spared by Godhead intervention by Aphrodite. The cease-fire gets tense, and is broken by Pandarus. Athena helps with helping Pandarus to toss a spear that touches Menelaus. The contention starts decisively. Aprhodite, Ares, what's more, Apollo expect human signifier and fight to help the Trojans. Diomedes, a Grecian warrior, has extraordinary karma in battle, harming both Aphrodite and Ares so that they need to go forward the battleground. The Battle has calmed for a moment. Glaucus and Hippolochus, two family companions however now on rival sides, meet and can exchange a couple of expressions of amicable relationship. During the Lull, Paris and Hector come back to the contention. Hector says farewell to his wedded lady and kid, and makes a location about tolerating predetermination. Hector offers to fight another individual battle struggle, and Ajax acknowledges. They battle until sunset. Rorabaugh 3 During the dim, the Greeks build a protective divider and take a couple of long stretches of sleep before morning. Zeus declares that the Gods will no longer meddle in the war. The peace negotiation does non last past morning, and the Trojan ground powers augmentations place on the Greeks. Hector leads, however he can non intrude on the Grecian barrier before dull. The Greeks do non kip, and keep up ticker all dim. Agamemnon offers a full retreat, this cut vigorously, yet Diomedes loses control and persuades the Greeks to remain. Ajax and Phoenix travel to see Achilles and ask for his arrival. Achilles is glad to see them, yet he will not come back to the contention, and loses control when they offer settlements of riches. Agamemnon can non kip, thus to facilitate his head, he sends Diomedes and Odysseus on a government agent crucial. They break into the Trojan cantonment, slaughter a regressive covert operator, furthermore, murder numerous different Trojans as they rest. The fighting proceeds in the forenoon, what's more, Agamemnon drives a charge. Paris wounds Diomedes, and Odysseus is about kidnapped. Achilles hears the battle from his boat. He sends Patroclus, his adored companion, to perceive what is going on. Th nutrient E Grecian line interferences, and the Trojans enter the Grecian cantonment. The Greeks are near the precarious edge of licking, and they start to pull back to their boats. Posiedon, God of the ocean, appears to the Greeks in the signifier of Calchas the prophesier, and persuades them to continue battling. Ajax helps Posiedon, and the Greeks battle close by their boats. The Greeks keep the Trojans down. Rorabaugh 4 Agamemnon again proposes retreat, and Odysseus and Diomedes restrict him, what's more, the Greeks remain. Hera, Zeus # 8217 ; wedded lady, drugs him so Posiedon can support the Greeks without mediation from Zeus. Zeus awakens from his medication prompted sleep, and powers Posiedon to stop helping the Greeks. The Trojans attempt another invasion, yet it is rebuffed for the most part because of Ajax. Then, Patroclus has entered the Grecian cantonment and is moved to cryings by the desolation of his individual warriors. Patroclus asks Achilles for authorization to fight using Achilles # 8217 ; defensive layer. Achilles concurs, yet he cautions Patroclus non to fight unreasonably unsafely, or pursue foes. Patroclus gets ingested in the battle, furthermore, fights past his capacity. Hector murders Patroclus. Hector takes Achilles # 8217 ; defensive layer off of Patroclus. The Grecian warriors hurry to help Patroclus # 8217 ; natural structure. Numerous Greeks fight to rescue his natural structure, and Menelaus and Meriones are effective. Achilles learns of Patroclus # 8217 ; expire, and he cries and grieves. Achilles female parent, the ocean sprite Thetis, amenitiess her kid by inquisitive Hepheastus, metal forger of the Gods to do him a suit of Godhead protective layer. Hepheastus makes a suit of covering that shows scenes from Grecian history, of the past, of the present war, and of the great beyond. Thetis presents the shield to her kid Achilles, what's more assists with continueing Patroclus # 8217 ; natural structure. Rorabaugh 5 Achilles wantonnesss his announcement with Agamemnon, and they make damagess. Before Achilles enters struggle, he is recounted the prediction of his expire by Furies, Gods that prophesize. Achilles acknowledges his predetermination, and starts to fight. Since the Gods can non strife the people, they start to struggle each other about the aftereffect of the war. In the mean time, Achilles is pouncing upon Hector, to vindicate Patroclus. Achilles is about trapped by Aeneas, a Trojan, however Posiedon ensures Achilles. Achilles again endeavors to execute Hector, yet Hector is spared by Apollo. Achilles slaughters numerous other Dardans to look to make Hector. Achilles slaughters each Dardan he sees without mercy. He powers the Trojans to pull back to the Scamander stream. Achilles even battles the stream, which is god-like. The stream routs him, yet leaves him alive. Achilles leaves the waterway, and drives to the Gatess of Troy. The Trojans have withdrawn into the city dividers. Achilles requests that Hector fight him in singular battle. Hector concurs, despite the fact that he is encouraged to stay by his male parent Ruler Priam and his wedded lady. Achilles pursues Hector around the city dividers multiple times, furthermore, Hector is ensured by Athena introducing as Deiphobus. Hector chooses to stand also, fight, and he accepts he is being ensured by a kind God. Hector imprudently discards his spear, and when he requests another, there is no God to flexibly it, since Athena has surrendered him. Rorabaugh 6 Hector approaches Achilles for forgiveness in his perish, however Achilles can't, and anguishs Hector before executing him. Achilles ties Hector # 8217 ; s natural structure to his chariot, and drives around the Gatess of Troy multiple times with Hector # 8217 ; s natural structure hauling behind. The Greeks complete their mourning for Patroclus with burial service rounds of games. They have a dinner, and consume the natural structure of Hector. Zeus announces that Priam will be permitted to hold Hector # 8217 ; s natural structure. Zeus sends Hermes with Priam, and they enter the Grecian cantonment. Priam asks for Hector # 8217 ; s natural structure back at the pess of Achilles. Achilles sobs with Priam, and awards his appeal. Achilles other than awards Priam a peace negotiation to tolerably grieve his kid. The city of Troy grieves Hector for 9 yearss, thus they have a repast, and fire his natural structure on a memorial service fire.

Bring Notebook Paper to Class!

Bring Notebook Paper to Class! In college classes, you will be one of three people: the person who takes notes on paper, the person who takes notes on a computer, or the person who doesnt take notes at all. While each of these people have their logical reasons for how they decide to handle note taking, it is extremely important that you bring paper of some sort to class with you. You may need it for in-class activities, or you may suddenly need to jot down something down quickly. I give this advice as someone who didnt have any notebook paper with me recently. There was an in-class activity that required paper, and I had to use whatever I could find in my backpack. Fortunately, I had a copy of my resume inside my backpack and I wrote on the back of it. Imagine my embarrassment when I handed my resume over to the TA at the end of the activity! It wasnt an ideal solution, but it was all I had at the moment. After that incident, I decided to start keeping some notebook paper in my backpack. I will now be ready for any situation like that in the future. College is filled with plenty of times that youll need extra tools and materials. Calculators, paper, pens, and pencils, are basic school supplies that you would not expect to need very often in college. In order to be fully prepared, make some space and throw these essentials into your backpack. For now, start with bringing some notebook paper to class! Jacob Class of 2019 I’m an Advertising student within the College of Media. My hometown is a place called Fairmount, Illinois, which is about 30 minutes from campus. I began my Illinois journey in the Division of General Studies.

Descriptive Research Design - 1809 Words

REPORT ON DESCRIPTIVE RESEARCH DESIGN: SURVEY OBSERVATION Submitted By- Under Guidance Of- Roll No- 31 to 40 (SD-1) Prof. Maninder Singh Neha Mittal Neha Vij Pooja Rehani Priyank Agrawal ïÆ'Ëœ Introduction To Research Design ïÆ'Ëœ Introduction To Descriptive Research Design ïÆ'Ëœ Descriptive Research Design ïÆ'Ëœ Advantages Disadvantages Of Descriptive Research Design ïÆ'Ëœ Data Collection Methods: Survey Observation ïÆ'Ëœ Classification consideration Of Survey Method ïÆ'Ëœ Criteria for Evaluating Survey Methods ïÆ'Ëœ Observational Research Methods ïÆ'Ëœ Classification†¦show more content†¦Descriptive research is often used as a pre-cursor to more quantitatively research designs, the general overview giving some valuable pointers as to what variables are worth testing quantitatively. Quantitative experiments are often expensive and time-consuming so it is often good sense to get an idea of what hypotheses are worth testing. DISADVANTAGES Because there are no variables manipulated, there is no way to statistically analyze the results. Many scientists regard this type of study as very unreliable and ‘unscientific’. In addition, the results of observational studies are not repeatable, and so there can be no replication of the experiment and reviewing of the results. SURVEY Survey research is one of the most important areas of measurement in applied social research. The broad area of survey research encompasses any measurement procedures that involve asking questions of respondents. A survey can be anything forms a short paper-and-pencil feedback form to an intensive one-on-one in-depth interview. Survey may be used to reveal summary statistics by showing responses to all possible questionnaire items. It often provides leads in identifying needed changes. May be used to explore relationships between 2 or more variables. OBSERVATION In marketing and the social sciences, observational research (or field research) is a social research technique that involves the direct observation of phenomenaShow MoreRelatedExploratory, Descriptive, and Causal Research Designs9790 Words   |  40 Pages3 Exploratory, Descriptive, and Causal Research Designs 26 32400_ch03.indd 26 6/16/11 8:23 PM  © ISTOCKPHOTO.COM/BART COENDERS POLL QUESTION: Focus groups are sufficient research tools for most decision problems. ST RONG LY DI SAGR E E 1 2 3 4 5 STR ONGLY AGR E E Learning Objectives 1. Describe the major emphasis of each of the three basic types of research design. 2. Describe the key characteristics and basic uses of exploratory research. 3. Discuss the variousRead MoreBellboy Case2795 Words   |  12 Pagessamples†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 2. Research design adopted and procedure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 3. Questionnaire†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 4. Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...5 5. Conclusions..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 2. Part II. Argumentation Two Small Companies; the survey overstates the demand†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 1. Collection of samples†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 2. Research design adopted and procedure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Read MoreThe Design And Production Of Artifacts5691 Words   |  23 PagesNeri Oxman Introduction Over the long trajectory of architectural design history, the design and production of artifacts has been characterized by the growing separation of form-making from its natural foundations in material conditions. 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My Ethnographic Research On The Restaurant Sweet Tomatoes...

When going out to eat, we don’t observe the workers of the restaurant we’re at. We become focused on our friends, our order, and even the people around the restaurant. Sure we talk with the server or smile at an employee when eye contact is made, but we never really observe how the community in the restaurants we go to are like. I want people to be informed that in order for the restaurant to be great, it all starts with its workers. These blue collar workers are the shadows when it comes to restaurant research, however they are more interesting than one would usually think. To allow people to gain more knowledge on this, I decided to do my ethnographic research on the community of restaurant workers, more specifically the community within the restaurant Sweet Tomatoes. I have been part of the community for almost three years and have been able to interact with all kinds of people that have worked there. I want people to know what goes on behind the kitchen doors and un derstand how the workers interact when the environment becomes stressful or relaxed, so they understand how the setting influences the employees. To receive the best possible outcome in this observation study, I decided to examine and write things down on days that I was off. I went in for about an hour and observed how the employees interacted with guests and each other. I frequented the restaurant on busy days as well as slow ones to convey if the pace of the restaurant also affected the employees. Instead

College vs. High School Essay Free Essays

One major challenge that I believe I will encounter in college is managing my own time wisely. In high school, my time was always guided by others. My teachers constantly reminded me when assignments were due and Instructed me exactly how to do them. We will write a custom essay sample on College vs. High School Essay or any similar topic only for you Order Now However, In college, I will need to constantly refer to my syllabus to check when assignments are due. I am now going to be on my own. It will be my responsibility to do my assignments on time. To overcome this challenge, I will have y syllabus with me at all times to check what assignments need to be done. This will help me stay on top of everything. Another challenge that I believe I will face in college is studying. In high school, I didn’t have to spend a long time studying. I had all the material I needed to study in one textbook. On the other hand, in college, there are multiple resources that I am responsible for finding and studying. To overcome this challenge, I will spend at least two hours outside of class to study for a lass. I will print out the resources suggested on my syllabus to have handy to refer to any time. One more challenge I fear to face In college Is that teachers will push me to think critically for myself. In high school, I was always guided through the thinking process. Now I am on my own to think outside the box and have my own Ideas, which can be challenging sometimes. To overcome this, I will use resources suggested on the syllabus to help me come up with some ideas. Also, if I do not understand meeting completely, I will reach out to my peers in class or I will contact the teacher for help. I hope that with time, I become better and better at thinking critically for myself. College vs.. High School Essay By doodlebug 13 constantly reminded me when assignments were due and instructed me exactly how to do them. However, in college, I will need to constantly refer to my syllabus to check to any time. How to cite College vs. High School Essay, Essays

Performance of Accounting Firms

Question: Discuss about thePerformance of Accounting Firms. Answer: Introduction The different forms of ownership of a professional service firm have been discussed in the report. Analysis regarding each type has been done to ascertain advantages and disadvantages regarding it. The report consists introduction relevant to each type of business form so that it could be easily understood. The relation between them has also been included in the report. The research design used by Pickering has been also discussed in the report with the research questions. An analysis of research of Pickering has been done for explaining the summary of its finding in an appropriate manner. Part A Professional services firms can be said as an organization which serve customised knowledge-based service to clients. It includes accountants, financial advisors, architects, consultant and etc. A leverage system is used by the professional firm to maximise its profitability (Btiz-Lazo and Billings, 2012). In most cases, a lower pay is accepted by the professionals as they want to gain experience and acquiring valuable knowledge. The challenges that are to be faced by professional service firm are unique due to a nature of service firm. A firm must focus on creative ways through which it can keep its staff motivated and keep staff morale high. In a competitive field, it is not possible for a service firm in the absence of talented human capital. Professional service firm provides products with no physical from as expertise, advice and other similar products (Maister, 2012). Different Forms of Ownership of a Professional Service Firm: Figure 1: Different forms of business Sole Proprietorship: A sole proprietorship is that kind of business form which is owned by a single firm. Therefore the owner is liable for unlimited liabilities. The creditors of this business form can claim from personal assets of a business owner in case he is not able to pay the debts. There is no legal distinction between the business and the owner in this form of business. A direct control on all the elements is available to the owner (Cummings and Worley, 2014). Advantages and Disadvantages: The procedure of registration of a business name in case of a sole proprietorship is quite easier in comparison to others unless the chosen name is fictitious or assumed. The owner is legally allowed for finance of such business which includes loan, debt, etc. The license for a sole proprietor enables him to hire employees and enlist the service of independent consultants. This form of business is transposed by unlimited liability with it. The total liability for all the debts and losses is suffered by the owner of the business to the extent of using personal assets for discharging the liabilities. The advantage of full control on the management and earning on the business is available in this form of business only. (Poon, 2014). Partnership It is a form of business in which two or more persons contribute their resources for doing business. The resources could be intangible as expert knowledge and experience regarding business. The partners divide the profit and loss of business in accordance with pre-determined basis. It is usually adopted by small business entities (Dunning, 2013.). General Partnership: All the partners have unlimited liability in case of a general form of partnership. The assets of the firm are owned on behalf of other partners, and each of them is jointly and severally liable. If one of the partners is apparently carrying on partnership then, all the partners can be made liable for his act with third parties (Klimkeit and Reihlen, 2016). Limited Partnership: The liability of a partner in case of limited liability is limited to fully pay up the value of share capital. The creditor cannot claim from personal assets of partners in case the firm is not able to pay off the debts. Limited liability is generally available to a group of professional only (Zikmund and et.al. 2013). Corporation A company can be said as a corporation which is a group of people authorised to act as a single entity. It is a business organisation which has a separate legal entity from its owner is a corporation. The owners have limited involvement in company operations and enjoy limited liability as well. As a shareholder of the corporation they are not personally liable for debts and obligations of the company. Registered corporations are having legal personality and are owned by the shareholders whose liability is limited to their investment. It is able to exercise right against real individuals (Goulding, 2013). It can be convicted for offences such as fraud and manslaughter but not considered as living entities in the way human are. Limited Liability Company It is a hybrid form of business which has characteristics of both corporations as well as a partnership. In this business form, the owners enjoy limited liability in the same manner as in a corporation. It may be taxed as a sole proprietor, partnership or corporation in the manner chosen by Limited Liability Company. It allows the investor to limit the liability of investor in case of business failure (Halinen, 2012.). The development of limited liability act 1855 was passed by Mr Robert Lowe, the Vice president of Board of Trade. It enables the investor to limit their liability to the amount of their investment in case of business failure. Cooperative It is a business form which can be said as a group of individuals which is operated for their mutual benefits. It can be incorporated and unincorporated both. The individuals creating the group are known as members. The disadvantage of this form of business is that the procedure of taking a decision is very long because participation of all the members is required in order to succeed (Hatten, 2015.). Democratic control is found in this kind of business form. It includes non-profit community organisations and it managed by people who use the service of the people who are part of the organisation. It can be said as a jointly owned enterprise which is engaged in distributing goods or supplying services operated by its own members for their mutual benefit (Dent and Whitehead, 2013.). Part B Research Questions in Study of Pickering The questions that Pickering was trying to address in his research to explore the relative performance of the partnership and public corporation form of business are: Figure 2: Research question of Pickering The above questions are addressed in the research of Pickering through which his whole analysis was done. The first question is related to the manner in which the revenue of a public listed company will be compared with revenue of partnership firm. The procedures which are to be applied and the relative measures which are to be taken care of while comparison of both the revenues (Edward Pickering and Edward Pickering, 2015). The second question is related to the validity of proxy measures that is revenue growth rate and revenue per person. The objective behind it was to ascertain the consideration to be taken while evaluating the business review weekly. The use of management theory was being done to ascertain the causes of lower revenue per person found in the public limited company than partnership firms (Maister, 2012). The last question was related to the importance of budget figures. The implication of business review weekly, on the estimated figures and the implication of the same on the estimations done by the company. The reason for discrepancies regarding estimation and actual figures were found through reviewing the applied methods. According to the research of Pickering, it was found in nine out of ten companies, the actual figures differed. The study contributed to information regarding the comparison of the performance of partnership firm with publicly owned companies. It was the first research regarding the analysis of new emerged accounting PLCs. It was concluded through the research that revenue per person of partnership firm was more than public companies. Part C The Research Designed by Pickering The research designed by Pickering includes the following steps in the analysis of partnership versus public ownership of accounting firm Data Sources: The first step in the research was to collect relevant data for analysis. The major of data was collected from three resources i.e. (a) Business Review Weekly (Australia), (b) the annual report of two PLCs, (c) Factiva electronic data based on newspapers and magazine. The first source can be said as the primary source of research for accounting partnership revenues and personnel numbers. The data of annual reports was used to evaluate the data collected from Business Review Weekly survey. The evaluation was necessary to check whether the data of BRW is appropriate or not. The data retrieved from the newspaper and magazine was used to explore the reason behind the low revenue per person of HR Block (Australia) and for ascertaining the reasons behind differences between budgeted revenue and subsequently reported actual revenues. Sample Used: Pickering used two similar sized public accounting companies for analysis and research. The two companies were WHK Group and Stockford Ltd. as they had similar size revenue. The strategy used by the organisation was to acquire small and medium size companies by using shares and company capital as consideration appears on a consistent basis regarding most publicly accounting firm and a characteristic of ownership form. Measures Used: As the financial information relevant for recognising partnership was not appropriately available. Hence, prior studies of PSF performance and publicly available proxy measures were used for the study. Revenue growth and productivity related measure were utilised as proxy measures for the study. Comparison of revenue of per person with the professional was used. Findings: At this stage, the firstly the proxy measures and source survey data that have been discussed for the company measures according to the available data. A no. of issues was identified through the review of BRW top 100 accounting firms including. The two samples which were chosen for the review, the calculations relating to the manner in which revenue per resources was calculated and the difference between revenue of partnership firms and public Ltd company (Pickering, 2012). The following issues were analysed during the study: The reason behind the inconsistency of survey is reporting over time. Analysis of the reason of differences between revenue numbers as reported in the annual report and the estimate available in surveys. Inconsistencies with the no. of partners or professionals while reporting the partner and professionals in a partnership firm and public organisation. As per the report of HR block report that 90% of the revenue is generated by using substantial casual labour. It was concluded that use of absolute staff on behalf of full-time employment as they may understand the performance of firms. Reporting regarding revenues for mergers with partnership was also considered for understanding the relative productivity of partnership versus publicly listed companies. Measurement Issues: The different treatment of revenues which were gained through mergers across the organisational ownership forms indicated the early negative impact on revenue per person reported by the public companies. The evaluation of accounting revenue during the period was done which revealed the seasonality of revenue in accounting year that 90% of the revenue was earned in first four months. The use of year-end personal and professional number for calculating and comparing revenue per person created many problems (Partnership Versus Public Ownership of Accounting Firms: Exploring Relative Performance, Performance Measurement and Measurement Issues, 2012). These productive numbers should be accurate to the extent possible according to the resources utilised during the period. It is having a greater impact on revenue per person on public companies rather than partnership firm. Comparison of performance of the Two PLCs: The comparison was made between WHK and Stockford group on various financial factors measured on proxy measures which were publicly available. The evaluation of revenue per employee of both the companies was done to explore the extent to which the proxy measures reflect the divergent financial performances of the entity. Revenue of one employee was not a reflection of the profitable performance of the company. As the review of BRW survey was found as early indicators that the survey numbers were erroneous. Due to difference between actual and estimated figures, the revenue per employee was revaluated using average personnel numbers (employees at the beginning of the year and employees at the end of the year were considered for it.) The results indicated that Stockford is marginally more productive than WHK. The productive measure of Stockford would have been more pronounced in case the no. of reliable professional was available as it had more non-professional employees. Part D Summary of Findings of Pickering As the public listed companies emerged with a rapid growth and became larger than the big four accounting firms in Australia. The partnership form of business has been theorised as an important attribute of the performance of professional service firm. The study regarding two Australian accounting companies with a sample of ten-second tier accounting partnerships firms was done through data publicly available. According to the analysis of Pickering, a corporate enables rapid growth than partnership through the issue of shares against acquisition in the company. Industry survey and proxy measures have been used to measure the performance of different form of ownership of firm professional service firms. It was analysed that the firm focusing on providing commoditised services are requiring a lower level of tailored solutions as they are dealing with less sophisticated clients than sample accounting partnerships. Year-end data were proved more reliable than annual averages which understate the relative productivity of rapid PLCs; in case the growth of partnership firm is low. Despite availability of advantages in partnerships, it has been observed that most of the firms have been moving to other forms of business as corporate etc. The study has also focused on the fact that whether the performance is affected due to a form of business. As the private firms do not release the information publicly, the available proxy was used to compare the profitability of public and private form of business. Ratios were used to measure in a broad way the comparison regarding industry and geographic settings of different forms of ownership. Different market segments were approached by PLCs and partnership firms for the attainment of charging out rates and cost of professional employed. The main focus of WHK and Stockfords Ltd. was on small and medium enterprise markets and individual. It was analysed that according to year-end personnel numbers the increase in revenue per person was 79% between the year 2001 and 2005 in comparison to partnership firms whose revenue per person was 24%. According to the financial measures, it was ascertained that WHK outperformed but the same was not concluded from proxy measures. Therefore it was concluded that revenue per person was not a reflection of profitability performance of the two samples which were taken. The reason behind the difference in the percentage of revenue per person was a substantial drop in profit of partnership firm in a year or revenue per person is not an appropriate measure for comparing the profitability performance. The study concluded that the public owned company attain higher growth rate in comparison with partnership firms but on the other hand lower level of productivity revenue (revenue per person) was attained by public companies in comparison to partnership firms. The difference in financial performance of two similar companies in the same market and geographical conditions can be only because of different strategies, governance and impact of professional behaviour and structure of ownership. After analysis of data of 2002, it can be said that WHKs related employee cost was 64.7%, and the percentage of Stockford is 78.5% per person. The difference in cost resources is an important factor in understanding in comparing the profitability of different forms of business. As the research was of exploratory nature, the sample of two PLCs and ten firms is too small for statistical performances. Conclusion It can be concluded from the above study that the all the analysis was done on the basis of publicly available data. The importance of revenue per person and productivity level has been discussed in the report. Various bases on which comparison of profitable or financial performance between PLCs and partnership firms have been presented in the report. The above report concludes that revenue per person is not a correct base to compare the profitability performance of two entities. A detailed procedure adopted has been included in the report to ascertain the manner of analysis done by Pickering. References Books Journal Btiz-Lazo, B. and Billings, M. 2012. New perspectives on not-for-profit financial institutions: Organisational form, performance and governance. Business History. 54(3), Pp.309-324. Cummings, T.G. and Worley, C.G. 2014. Organization development and change. Cengage learning. Dent, M. and Whitehead, S. eds. 2013. 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