Harvard referencing: a guide for SoM students Introduction
Academic work demands that you consider the work of other writers and researchers. To use their work without acknowledgement is to steal the ideas of other people and is called plagiarism.
You should acknowledge the sources which have informed your work by citing them in the text of your work, and referencing them at the end of your essay, project report, dissertation or thesis. Otherwise, you run the risk of being accused of academic misconduct.
There are several widely used methods for writing references. The School of Management uses the Harvard system. If you do not use this method properly you will lose marks.
What sources of information should I be reading?
Before you use any document, you should consider the quality of the information it provides. Articles published in refereed academic journals are the most authoritative, because they have been through a thorough checking process known as peer review. Books may not have been checked so rigorously by their publishers. Articles in newspapers and trade magazines are not checked as carefully as those in refereed academic journals so may not be as reliable. And information found on the Internet needs to be treated with caution, as anyone can put material there, accurate or otherwise!
How do I put a citation in my text?
To avoid being accused of plagiarism, you need to put a citation in the text you are writing whenever you mention another person’s work. This applies whether you are summarising or paraphrasing their ideas or quoting their words directly.
Basically, all you need to do is to write the author’s or editor’s surname and the year of publication like this (Hales, 1986) or like this as discussed by Hales (1986). You may sometimes have a corporate author, rather than a personal author, like this (British Retail Consortium, 2007). If you have used two documents by the same author published in the same year, distinguish them by adding a suffix like this (Lowe, 2005a; Lowe, 2005b). If there are two or more authors or editors for a document, put them all in your citation like this (Riley, Ladkin and Szivas, 2002). If you want to cite several works together, because they all support your argument about a particular point, list them chronologically, and if there is more than one for a particular year put those in alphabetical order, like this (Hales, 1986; Wrigley and Lowe, 1996; Howard, 2001; Sigala, Lockwood and Jones, 2001; Riley, Ladkin and Szivas, 2002; Lowe, 2005b; Key Note, 2006; Lee-Kelley, 2006; Sadler-Smith, 2006).
If you are quoting another author’s words, it is important that you make this clear by using quotation marks and including the page numbers in your citation like this “Many businesses now operate in a knowledge economy that is networked, digital, virtual, fast-moving, global and uncertain.” (Sadler-Smith, 2006, p.30).
How do I write a reference?
The full reference for each of the documents you have cited in your text should be put in a list of references at the end of your work.
For a journal article, you need to include the author or authors (surname followed by initials), the year of publication (and suffix if used) (in brackets), the title of the article (in quotation marks), the name of the journal (in italics), the volume number, the part or issue number (in brackets), and the page numbers (use p. for one page, pp. for more than one page).
Grewal, D., Baker, J., Levy, M. and Voss, G.B. (2003a) "The effects of wait
expectations and store atmosphere evaluations on patronage intentions in service-
intensive retail stores", Journal of Retailing, 79(4), pp.259-268.
For some journals, you may have to put the date instead of the volume and part numbers.
Howard, M. (2001) "If it ain't broke, don't fix it", Financial Management, May, p.14.
Pettit, L. (2005) "Forte at sixty", Caterer and Hotelkeeper, 8 December, pp.26-30.
For a book, you need to include the authors or editors (use ed. in brackets for one editor, eds. for more than one editor), the year of publication, the title of the book (in italics), the edition (except for the 1st edition; use edn. for edition), the place of publication, and the publisher.
Bender, D.A. and Bender, A.E. (1999) Bender's dictionary of nutrition and food
technology. 7th edn. Cambridge: Woodhead Publishing.
Wrigley, N. and Lowe, M.S. (eds.) (1996) Retailing, consumption and capital:
towards the new retail geography. Harlow: Longman.
For a chapter in an edited book, you need to include the author of the chapter, the date of publication, the title of the chapter (in quotation marks), the word in, the editor of the book, the title of the book (in italics), the edition, the place of publication, the publisher, and the page numbers of the chapter.
Baxter, I. and Chippindale, C. (2005) "Managing Stonehenge: the tourism impact and the impact on tourism", in Sigala, M. and Leslie, D. (eds.) International cultural
tourism: management, implications and cases. Oxford: Elsevier Butterworth-
Heinemann, pp.137-150.
If you used an electronic version of a journal article or a book, you should also include the name of the online database (in italics), the word Online [in square brackets], the phrase Available at followed by the URL, and the word Accessed followed by the date you read the document (in brackets).
Grewal, D., Baker, J., Levy, M. and Voss, G.B. (2003b) "The effects of wait
expectations and store atmosphere evaluations on patronage intentions in service-
intensive retail stores", Journal of Retailing, 79(4), pp.259-268. ScienceDirect
[Online]. Available at: https://www.doczj.com/doc/2514686360.html, (Accessed: 26 November 2007).
Sadler-Smith, E. (2006) Learning and development for managers: perspectives from research and practice. Oxford: Blackwell. NetLibrary [Online]. Available at:
https://www.doczj.com/doc/2514686360.html, (Accessed: 22 November 2007).
For a web page, you need to include the author, the date of publication (or last updated), the title, the URL, and the date you read the document.
Chartered Institute of Personnel and Development (2007) Whistleblowing. Available at: https://www.doczj.com/doc/2514686360.html,/subjects/empreltns/whistleblw/whistle.htm?IsSrchRes=1
(Accessed: 30 November 2007).
What should my list of references look like?
Something like this. Note that all types of publication are included in a single list, and that the list is arranged alphabetically.
Baxter, I. and Chippindale, C. (2005) "Managing Stonehenge: the tourism impact and the impact on tourism", in Sigala, M. and Leslie, D. (eds.) International cultural tourism: management, implications and cases. Oxford: Elsevier Butterworth-Heinemann, pp.137-150.
Bender, D.A. and Bender, A.E. (1999) Bender's dictionary of nutrition and food technology. 7th edn. Cambridge: Woodhead Publishing.
British Retail Consortium (2007) British Retail Consortium 2007. Norwich: The Stationery Office.
Chartered Institute of Personnel and Development (2007) Whistleblowing. Available at: https://www.doczj.com/doc/2514686360.html,/subjects/empreltns/whistleblw/whistle.htm?IsSrchRes=1 (Accessed: 30 November 2007).
Chef2Chef Culinary Portal (2007) Available at: https://www.doczj.com/doc/2514686360.html,/ (Accessed: 4 December 2007).
Egmond, T. van (1999) Het verschijnsel toerisme: verleden, heden, toekomst. Leiden: Toerboek.
Grewal, D., Baker, J., Levy, M. and Voss, G.B. (2003a) "The effects of wait expectations and store atmosphere evaluations on patronage intentions in service-intensive retail stores", Journal of Retailing, 79(4), pp.259-268.
Grewal, D., Baker, J., Levy, M. and Voss, G.B. (2003b) "The effects of wait expectations and store atmosphere evaluations on patronage intentions in service-intensive retail stores", Journal of Retailing, 79(4), pp.259-268. ScienceDirect [Online]. Available at:
https://www.doczj.com/doc/2514686360.html, (Accessed: 26 November 2007).
Hales, C.P. (1986) "What do managers do?: a critical review of the evidence", Journal of Management Studies, 23(1), pp.88-115.
Howard, M. (2001) "If it ain't broke, don't fix it", Financial Management, May, p.14.
Key Note (2006) Mobile telecommunications: market report. Hampton: Key Note. Leatherhead Food International (no date) FoodlineWeb. Available at:
https://www.doczj.com/doc/2514686360.html,/FoodWeb/ (Accessed: 4 December 2007).
Lee-Kelley, E. (2006) Trust and identification in the virtual team : exploring the bases of trust and the processes of intra-group identification. Unpublished PhD thesis. University of Surrey.
Lowe, M.S. (2005a) "The regional shopping centre in the inner city: a study of retail-led urban regeneration", Urban Studies, 42(3), pp.449-470.
Lowe, M.S. (2005b), "Revitalizing inner city retail?: the impact of the West Quay development on Southampton", International Journal of Retail and Distribution Management, 33(9), pp.658-668.
Pears, R. and Shields, G. (2005) Cite them right: the essential guide to referencing and plagiarism. Newcastle upon Tyne: Pear Tree Books.
Pettit, L. (2005) "Forte at sixty", Caterer and Hotelkeeper, 8 December, pp.26-30.
Riley, M., Ladkin, A. and Szivas, E. (2002) Tourism employment: analysis and planning. Clevedon: Channel View.
Sadler-Smith, E. (2006) Learning and development for managers: perspectives from research and practice. Oxford: Blackwell. NetLibrary [Online]. Available at:
https://www.doczj.com/doc/2514686360.html, (Accessed: 22 November 2007).
Sigala, M., Lockwood, A. and Jones, P. (2001) "Strategic implementation and IT: gaining competitive advantage from the hotel reservations process", International Journal of Contemporary Hospitality Management, 13(7), pp.364-371.
Wrigley, N. and Lowe, M.S. (eds.) (1996) Retailing, consumption and capital: towards the new retail geography. Harlow: Longman.
What do I do if there is no author?
If there is no obvious personal author or corporate author, the title can be used instead, both as the citation in your text (Chef2Chef Culinary Portal, 2007) and in your reference list.
Chef2Chef Culinary Portal (2007) Available at: https://www.doczj.com/doc/2514686360.html,/ (Accessed: 4
December 2007).
What do I do if there is no date of publication?
If there is no obvious date of publication, you should put (no date).
Leatherhead Food International (no date) FoodlineWeb. Available at:
https://www.doczj.com/doc/2514686360.html,/FoodWeb/ (Accessed: 4 December 2007).
Can I include documents in languages other than English?
Yes, these should be included in their original language.
Egmond, T. van (1999) Het verschijnsel toerisme: verleden, heden, toekomst. Leiden: Toerboek.
What about other types of publication, such as newspaper articles, company reports, and market research reports?
There is a longer list of examples of references at
https://www.doczj.com/doc/2514686360.html,/pls/portal/docs/PAGE/LIBRARY/FINDING/BIBREFS/HARVARD %20REFERENCING%20SOM.PDF. This covers all the types of publication that are likely to be used by management students, including custom textbooks, conference papers, law reports, and theses and dissertations. For further information, see a book by Pears and Shields (2005).
Pears, R. and Shields, G. (2005) Cite them right: the essential guide to referencing and plagiarism. Newcastle upon Tyne: Pear Tree Books.
What is secondary referencing?
There may be occasions when you want to mention someone’s work which has been referred to in a document you have read, even though you haven’t actually read the ori ginal piece of work yourself. This is known as secondary referencing.
In your text you might say something like this. Barney in 1999, quoted by Sadler-Smith (2006, p.30), said that ... . In your list of references you should include Sadler-Smith but not Barney. If anyone wants to read Barney’s document, they will be able to find the details of it in Sadler-Smith’s list of references.
What is a bibliography? And how does it differ from a list of references?
A bibliography is a comprehensive list of all the documents published on a particular subject. The list of references that you put at the end of your academic work should only include the documents that you have read for that particular piece of work. Check that everything you have cited in your text (except secondary references) is included in your list of references, and that everything in your list of references has been cited in your text.
I’m worried that I haven’t done my references properly. Do you have any further advice?
The purpose of writing a reference for a document you have read is to enable someone else to find a copy of the same document. So check that the details you have given are correct and complete. In particular, double check the spelling of the author’s name and the accuracy of volume numbers, page numbers, dates and URLs. And make sure you have made a note of all the details you need for the reference, while you have the original document in front of you - if you photocopy a chapter from a book and forget to write down which book it came from, you could waste a lot of time later trying to find out which book it was!
BOOK______________________________ Single author IN-TEXT ...(Doss 2003) REFERENCE Doss, G 2003, IS Project Management Handbook, Aspen Publishers, New York 2 authors IN-TEXT ...(Laudon & Laudon 2003) REFERENCE Laudon, KC & Laudon, JP 2003, Essentials of management information systems: managing the digital firm, Prentice Hall, Upper Saddle River, N.J. 3 or more authors IN-TEXT (INITIALLY) ...(Coveney, Ganster, Hartlen & King 2003) IN-TEXT (THEREAFTER) ...(Coveney et al 2003) REFERENCE Coveney, M, Ganster, D, Hartlen, B & King, D 2003, The strategy gap: leveraging technology to execute winning strategies, Wiley, Hoboken, N. J. Corporate author IN-TEXT (INITIALLY) ...(Department of Foreign Affairs and Trade 2002) IN-TEXT (THEREAFTER) ...(DFAT 2002) REFERENCE Department of Foreign Affairs and Trade 2002, Connecting with Asia's tech future: ICT export opportunities, Economic Analytical Unit, Commonwealth Government, Canberra. Editor IN-TEXT ...(Shaw 2003) REFERENCE Shaw, MJ (ed) 2003, E-business management: integration of Web technologies with business models, Kluwer Academic, London. BOOK CHAPTER_____________________ Single author IN-TEXT ...(Howard 1998) REFERENCE Howard, S 1998, 'Verbal Protocol Analysis', in B Henderson-Sellers, A Simons and H Younessi (eds.), The Open Process Specification, Addison Wesley, Sydney, pp. 272- 274.2 authors IN-TEXT ...(Degen & Pedell 2004) REFERENCE Degen, H & Pedell, S 2004, 'The JIET Design Process for e-Business Applications', in D Diaper and N Stanton (eds.), The Handbook of Task Analysis for Human-Computer Interaction, Lawrence Erlbaum Associates (LEA), London, pp. 193-220. 3 or more authors IN-TEXT (INITIALLY) ...(Johnston, Mak & Kurnia 2001) IN-TEXT (THEREAFTER) ...(Johnston et al 2001) REFERENCE Johnston RB, Mak HC & Kurnia S 2001, 'The contribution of Internet Electronic Commerce to advanced supply chain reform - a case study', in S Barnes & B Hunt (eds.), E- Commerce and V-Business, Butterworth-Heinemann, Oxford, pp. 232-249. JOURNAL ARTICLE__________________ Single author IN-TEXT ...(Hammer 1990) REFERENCE Hammer, M 1990, 'Reengineering Work: Don't Automate, Obliterate', Harvard Business Review, July-August, pp. 104-112. 2 authors IN-TEXT ...(Lamb & Kling 2003) REFERENCE Lamb, R & Kling, R 2003, 'Reconceptualizing users as social actors in information systems research', MIS Quarterly, vol. 27, issue 2, June, p. 197. 3 or more authors IN-TEXT (INITIALLY) ...(Lacity, Willcocks & Feeny 1995) IN-TEXT (THEREAFTER) ...(Lacity et al 1995) REFERENCE Lacity, MC, Willcocks, LP & Feeny, DF 1995, 'IT outsourcing: maximize flexibility and control', Harvard Business Review, vol. 73, issue 3, May, pp. 84-93. ENCYCLOPAEDIAS AND DICTIONARIES_ IN-TEXT ...(Karlof 2002) REFERENCE Karlof, B 2002, 'Benchmarking', in H Bidgoli (ed). Encyclopedia of information systems, Academic Press, New York, vol. 1, pp. 65-80.
论文参考文献规范格式详解 一、文献格式的快速引用 （一）参考文献的类型 参考文献的类型（即引文出处）以单字母方式标识在文献名后并以方括号括起，具体类型标识如下： M ——专著、普通图书 C ——论文集 N ——报纸文章 J ——期刊文章 D ——学位论文 R ——研究报告 S ——标准 P ——专利 对于不属于上述的文献类型，采用字母“Z”标识。 （二）参考文献的格式及实例 1、专著类 【格式】[序号]作者.书名[M].出版地：出版社，出版年份：起止页码. 【举例】 [1] 张志建.严复思想研究[M]. 桂林：广西师范大学出版社，1989. [2] 马克思恩格斯全集：第1卷[M]. 北京：人民出版社，1956. [3] [英]蔼理士.性心理学[M]. 潘光旦译注.北京：商务印书馆，1997. [4] 葛家澍，林志军.现代西方财务会计理论[M].厦门：厦门大学出版社，2001：42. [5] Gill, R. Mastering English Literature [M]. London: Macmillan, 1985: 42-45. 2、论文集 【格式】[序号]作者.篇名[C].出版地：出版者，出版年份：起始页码. 【举例】 [1] 伍蠡甫.西方文论选[C]. 上海：上海译文出版社，1979：12-17. [2] Spivak,G. Victory in Limbo[C]. Urbana: University of Illinois Press, 1988, pp.271-313. [3] Almarza, G.G. Teacher Learning in Language Teaching [C]. New York: Cambridge University Press. 1996. pp.50-78. 3、报纸类 【格式】[序号]作者.篇名[N].报纸名，出版日期（版次）. 【举例】 [6] 李大伦.经济全球化的重要性[N]. 光明日报，1998-12-27(3). [7] French, W. Between Silences: A Voice from China[N]. Atlantic Weekly, 1987-8-15(33). 4、期刊类 【格式】[序号]作者.篇名[J].刊名，出版年份，卷号（期号）：起止页码. 【举例】 [1] 王海粟.浅议会计信息披露模式[J].财政研究，2004,21(1)：56-58. [2] 夏鲁惠.高等学校毕业论文教学情况调研报告[J].高等理科教育，2004(1):46-52. [3] 郭英德.元明文学史观散论[J]. 北京师范大学学报（社会科学版），1995（3）. [4] Heider, E.R.& D.C.Oliver. The structure of color space in naming and memory of two languages [J]. Foreign Language Teaching and Research, 1999, (3): 62–67.
Citing quotations (Harvard style) What is quoting? Quoting is where you copy an author's text word for word, place quotation marks around the words and add a citation at the end of the quote. Quotes should be using sparingly as over quoting can suggest a lack of understanding of the text you are referring to. In scientific writing, it is generally the case that you should paraphrase from sources, rather than quote directly. Quoting more extended sections of text tends to be more common in arts and humanities subjects where it may be appropriate to quote frequently from the literature that is being analysed. As you take notes, ensure you clearly mark where you have quoted directly from the source. Direct quotations 1．If you use a direct quotation from an author, you should: ?enclose this in quotation marks ?give the author, date and page number(s) that the quotation was taken from, in brackets. Example: "Language is subject to change, and is not caused by unnecessary sloppiness, laziness or ignorance" (Aitchison, 1981, p.67). 2. If the quotation is more than two lines: ?It is separated from the rest of the paragraph by one free line above and below ?It is indented at left and right margins ?It may be in a smaller point size ?It is preceded by a colon ?It does not use quotation marks ?The citation includes author, date and page number(s) that the quotation was taken from. Example: One answer to this is that language has always been subject to change, just as everything else in the world is, and we should not feel that this is a bad thing. As Aitchison (1981, p.16) puts it: Language, then, like everything else, gradually transforms itself over the centuries. There is nothing surprising in this. In a world where humans grow old, tadpoles change into frogs, and milk turns into cheese, it would be strange if language alone remained unaltered. In spite of this, large numbers of intelligent people condemn and resent language change, regarding alterations as due to unnecessary sloppiness, laziness or ignorance. Aitchison clearly sees every change in language as neither good nor bad, but inevitable...
哈佛_论文引用格式! 1 A brief guide to the Harvard System The University of Greenwich as with all universities requires that students give credit to the authors of the evidence they use to support the arguments within their essays and other assignments. Most schools within the University require that students use the Harvard system of referencing citation. This is a guide to that system giving some useful examples to which you can refer when referencing yourself. Function A bibliographical reference should contain sufficient information for you or someone else to trace the information sources you have used. It indicates that you have considered appropriate authorities and evidence in your work It acknowledges the work of others in contributing to your work. The same set of rules and grammar colons and commas should be followed every time you cite a reference consistency. Note – you ought to follow the convention of referencing dictated by your school or tutor normally the Harvard system. The components of the Harvard system The Harvard system has two main components. Firstly there is the in-text reference. Fore each item of evidence that you use from an external source a book a journal article etc. there is an entry that includes the author?s family name and the year of the publication source that the information comes from. Note that
参考文献标准格式 参考文献类型：专著［M］，论文集［C］，报纸文章［N］，期刊文章［J］，学位论文［D］，报告［R］，标准［S］，专利［P］，论文集中的析出文献［A］电子文献类型：数据库［DB］，计算机［CP］，电子公告［EB］ 电子文献的载体类型：互联网［OL］，光盘［CD］，磁带［MT］，磁盘［D K］ A：专著、论文集、学位论文、报告 ［序号］主要责任者.文献题名［文献类型标识］.出版地：出版者，出版年.起止页码（可选） ［1］刘国钧，陈绍业.图书馆目录［M］.北京：高等教育出版社，1957.15 -18. B:期刊文章 ［序号］主要责任者.文献题名［J］.刊名，年，卷（期）：起止页码 ［1］何龄修.读南明史［J］.中国史研究，1998,(3):167-173. ［2］OU J P，SOONG T T，et al.Recent advance in research on appli cations of passive energy dissipation systems［J］.Earthquack Eng,199 7,38(3):358-361. C:论文集中的析出文献 ［序号］析出文献主要责任者.析出文献题名［A］.原文献主要责任者（可选）.原文献题名［C］.出版地：出版者，出版年.起止页码 ［7］钟文发.非线性规划在可燃毒物配置中的应用［A］.赵炜.运筹学的理论与应用——中国运筹学会第五届大会论文集［C］.西安：西安电子科技大学出版社，1996.468. D：报纸文章 ［序号］主要责任者.文献题名［N］.报纸名，出版日期（版次） ［8］谢希德.创造学习的新思路［N］.人民日报，1998-12-25（10）. E：电子文献 [文献类型/载体类型标识]：[J/OL]网上期刊、[EB/OL]网上电子公告、 [M/CD]光盘图书、[DB/OL]网上数据库、[DB/MT]磁带数据库 ［序号］主要责任者.电子文献题名［电子文献及载体类型标识］.电子文献的出版或获得地址，发表更新日期/引用日期 ［12］王明亮.关于中国学术期刊标准化数据库系统工程的进展［EB/OL］. https://www.doczj.com/doc/2514686360.html,/pub/wml.html，1998-08-16/1998-10-01.
请大家注意，参考文献必须严格按照下列格式来写，包括标点、空格等等。 参考文献 [2] 王继梅. 金连甫. Web服务安全问题研究和解决. 计算机应用与软件. 2004年02期. P91-93 [3] https://www.doczj.com/doc/2514686360.html,. Web Services的安全性. https://www.doczj.com/doc/2514686360.html,/webservices/0004/Course_pdf/chapter07.pdf [4] Mandy Andress. The road to secure Web services. January 10, 2002. https://www.doczj.com/doc/2514686360.html,/articles/tc/xml/02/01/14/020114tcsecure.html [5] Martijn de Boer. Single sign on for web service. Apr 18, 2005. https://https://www.doczj.com/doc/2514686360.html,/thread.jspa?threadID=35990&messageID=343047 [6] Martijn de Boer. Single sign on for web service. Apr 18, 2005. https://https://www.doczj.com/doc/2514686360.html,/thread.jspa?threadID=35990&messageID=343047 [7] Frank Cohen. Using Web services for e-Commerce single sign-in. 01 Jan 2002. https://www.doczj.com/doc/2514686360.html,/developerworks/webservices/library/ws-single/ [8] OASIS Security Services (SAML) TC. https://www.doczj.com/doc/2514686360.html,/committees/security [9] John Fontana. Microsoft follows Liberty Alliance in SAML support. Network World Fusion. 2002. https://www.doczj.com/doc/2514686360.html,/news/2002/0716msla.html [10] 马亚娜, 钱焕延. Passport单一登录协议及其安全性分析. 计算机工程. 2000年10月. 第 26卷. P138-142 [11] Liberty Alliance Project. "Liberty Architecture Overview, Vision 1.1". http:// https://www.doczj.com/doc/2514686360.html,/docs/sso/liberty-architecture-overview-v1.1.pdf [12] Liberty Specs Tutorial. https://www.doczj.com/doc/2514686360.html,/resources/tutorial_draft.pdf [13] 孙志永, 伊利贵, 丁勇, 李伟. 软件2002迎接新希望. 2002-1-8. https://www.doczj.com/doc/2514686360.html,/zt68/200218/36195.htm [14] W3C, Extensible Markup Language (XML) 1.0, W3C Recommendation 10-February-1998 [15] https://www.doczj.com/doc/2514686360.html,. XML入门. https://www.doczj.com/doc/2514686360.html,/webservices/0004/Course_doc/chapter02.doc [16] XML的优点.
经营分析与估值 克雷沙·G.帕利普保罗·M.希利 摘自书籍“Business Analysis and Valuation”第五版第一章节 1.简介 本章的目的是勾勒出一个全面的财务报表分析框架。因为财务报表提供给公共企业经济活动最广泛使用的数据，投资者和其他利益相关者依靠财务报告评估计划企业和管理绩效率。 各种各样的问题可以通过财务状况及经营分析解决，如下面的示例所示： 一位证券分析师可能会对问：“我的公司有多好？这家公司是否符合我的期望？如果没有，为什么不呢？鉴于我对公司当前和未来业绩的评估，该公司的股票价值是多少？” 一位信贷员可能需要问：“这家公司贷款给这家公司有什么贷款？公司管理其流动性如何？公司的经营风险是什么？公司的融资和股利政策所产生的附加风险是什么？“ 一位管理顾问可能会问：“公司经营的行业结构是什么？该策略通过在工业各个企业追求的是什么？不同企业在行业中的相对表现是什么？” 公司经理可能会问：“我的公司是正确的估值的投资者吗？是我们在通信程序中有足够的投资者来促进这一过程？” 财务报表分析是一项有价值的活动，当管理者在一个公司的战略和各种体制因素完成后，他们不可能完全披露这些信息。在这一设置中，外部分析师试图通过分析财务报表数据来创建“中端信息”，从而获得有价值的关于该公司目前业绩和未来前景的展望。 了解财务报表分析所做的贡献，这是很重要的理解在资本市场的运作，财务报告的作用，形成财务报表制度的力量。因此，我们首先简要说明这些力量，然后我们讨论的步骤，分析师必须执行，以提取信息的财务报表，并提供有价值的预测。 2.从经营活动到财务报表 企业管理者负责从公司的环境中获取物理和财务资源，并利用它们为公司的投资者创造价值。当公司在资本成本的超额投资时，就创造了价值。管理者制定经营战略，实现这一目标，并通过业务活动实施。企业的经营活动受其经济环境和经营战略的影响。经济环境包括企业的产业、投入和产出的市场，以及公司经营的规章制度。公司的业务战略决定企业如何定位自己的环境中获得竞争优势。 2.1会计制度特点1：权责发生制会计 企业财务报告的基本特征之一是权责发生制，它们是以权责发生制而不是现金会计制备的。不像现金会计，权责发生制会计与经济交流活动和实际收付现金相关的成本和效益的记录之间的区别。净收益是应计制会计下的主要周期性业绩指标。计算净收入，生态影响的经济交易记录的基础上的预期，并不一定是
三一文库（https://www.doczj.com/doc/2514686360.html,）/毕业论文/论文格式 参考文献的正确格式要求 一、参考文献的类型及其标识 1、根据gb 3469规定，以单字母方式标识以下各种参考文献类型： 参考文献类型 专著;论文集;报纸*;期刊*;学位论文;报告;标准;专利; m c n j d r s p 2、对于专著、论文集中的析出文献，其文献类型标识建议采用单字母“a”;对于其他未说明的文献类型，建议采用单字母“z”。 3、对于数据库、计算机程序及电子公告等电子文献类型的参考文献，建议以下列双字母作为标识： 电子参考文献类型数据库计算机程序电子公告 电子文献类型标识db cp eb
电子文献载体类型及其标识：磁带(magnetic tape)——mt，磁盘(disk)——dk，光盘(cd-rom)——cd，联机网络(online)——ol，[文献类型标识/载体类型标识] 如：[db/ol]——联机网上数据库(database online)[db/mt]——磁带数据库(database on magnetic tape)[m/cd]——光盘图书(monograph on cd-rom)[cp/dk]——磁盘软件(computer program on disk)j/ol]——网上期刊(serial online)[eb/ol]——网上电子公告(electronic bulletin board online) 二、各类参考文献条目的编排格式及示例 a.专著、论文集、学位论文、报告 [序号]主要责任者.文献题名[文献类型标识].出版地：出版者，出版年.起止页码(任选). [1]刘国钧，陈绍业，王凤翥.图书馆目录[m].北京：高等教育出版社，1957.15-18. [2]辛希孟.信息技术与信息服务国际研讨会论文集：a集[c].北京：中国社会科学出版社，1994. [3]张筑生.微分半动力系统的不变集[d].北京：北京大学数学系数学研究所，1983.
References/Bibliography Harvard Style Based on Style manual for authors, editors and printers / revised by Snooks & Co. 2002 Quick guide - How to USE IT ?There are various ways of setting out references / bibliographies for an assignment. NOTE ?Before you write your list of references/bibliography check with your lecturer/tutor for the bibliographic style preferred by the Academic Department. ?The following are examples of one style previously known as the Harvard style based on AGPS style but now revised by Snooks & Co, 2002. The style is based on the author-date system for books, articles and “non-books”. ?Your bibliography should identify an item (e.g. book, journal article, cassette tape, film, or internet site) in sufficient detail so that others may identify it and consult it. ?Your bibliography should appear at the end of your essay/report with entries listed alphabetically. ?If you have used sources from the Internet, these should be listed in your bibliography. n FOR A BOOK The details required in order are: 1. name/s of author/s, editor/s, compiler/s or the institution responsible 2. year of publication 3. title of publication and subtitle if any (all titles must be underlined or italicised) 4. series title and individual volume if any 5. edition, if other than first 6. publisher 7. place of publication 8. page number(s) if applicable ? One author Berkman, RI 1994, Find it fast: how to uncover expert information on any subject, HarperPerennial, New York. Explanation of above citation ? Two or more authors Cengel, YA & Boles, MA 1994, Thermodynamics: an engineering approach, 2nd edn, McGraw Hill, London. Cheek, J, Doskatsch, I, Hill, P & Walsh, L 1995, Finding out: information literacy for the 21st century, MacMillan Education Australia, South Melbourne.
参考文献 可列于参考文献表的文献类型包括图书、期刊、会议论文集、专利和学位论文等。其著录格式分别如下（注意标点符号）： (1) 图书：[顺序编号] 作者（采用姓在前，名在后的形式，作者名之间用逗号分隔；3人以内全部写上，3人以上只写3人再加“等”（英文加“et al”））.书名.版本（第×版）.译者.出版地：出版者，出版年. 起页～止页 如（图书页码常省略）：（外文图书也可不严格遵循“姓在前，名在后的形式”，但必须把姓名缩写展开） 陈贵海, 李振华. 对等网络:结构、应用与设计. 北京: 清华大学出版社.2007. Kegen Yu, Ian Sharp, Y. Jay Guo. 地面无线定位技术. 催逊学，汪涛译. 北京: 电子工业出版社，2012. (2) 期刊：[顺序编号] 作者（采用姓在前，名在后的形式，作者名之间用逗号分隔；3人以内全部写上，3人以上只写3人再加“等”（英文加“et al”））.文章名称.期刊名称，年号，卷号（期号）：起页～止页 如：（外文期刊论文也可不严格遵循“姓在前，名在后的形式”，但必须把姓名缩写展开） [1]方启明, 杨广文, 武永卫, 等. 基于P2P的Web搜索技术. 软件学报, 2008, 19(10): 2706-2719 [2]周傲英, 杨彬, 金澈清, 等. 基于位置的服务：架构与进展. 计算机学报, 2011, 34(7): 1156-1166 [3] Liu Yunhao, Yang Zheng. Location, Localization, and Localizability. Journal of Computer science and technology, 2010, 25(2): 274-297 [4] Stephan Winter. Indoor Spatial Information. International Journal of 3-D Information Modeling, 2012, 1(1): 25-42 [5] Hui Liu, Houshang Darabi, Pat Banerjee, et al. Survey of Wireless Indoor
哈佛参考文献注释体系与学术规范 ――－Harvard System简介 Harvard System and Academic Discipline: A Brief Introduction of Harvard System 孙亚玲傅淳 Abstract：Academic discipline is a serious issue. It covers a broad category. This paper, however, focuses mainly on introduction of Harvard System. And to do this, the authors intend to set forth the importance of referencing objectively, precisely, formally, and faithfully when doing academic research. Additionally, because we are now doing more and more academic exchanges with the out world, especially, we need to publish our research papers in foreign academic periodicals, it is necessary for us to know some foreign disciplines. Otherwise, our papers will be devaluated and refused because of not correspond to their academic discipline. 摘要：学术规范是一个严肃的问题。学术规范的领域非常广泛，本文仅以介绍哈佛参考文献注释体系为开端阐述学术研究中客观、准确、规范、如实地呈现参考文献的重要性。另外，由于我们和外界越来越多地学术交流，特别是要将我们的研究成果介绍到国外，在国外的学术刊物上发表，我们就有必要了解国外的一些规范，否则，就可能会因为不合他们的规范而使我们的高质量研究成果被拒之门外。 关键词：参考文献哈佛注释体系学术规范 Keyword: reference Harvard System Academic discipline 一、为什么要有参考文献？ 在撰写学术研究的成果时，我们在文中都要提及他人的研究成果，这一过程叫做参考或引用。对于一篇学术论文来说，无疑论文的内容是最主要的，但从科研的规律来看，任何研究都是在前人研究的基础上进行的，所以，学术论文引用、参考、借鉴他人的科研成果，都是很正常的，而且是必需的。它表明作者对与本课题有关的国内外研究现状的了解程度，从中能够发现该课题目前的研究解决了什么问题？没解决什么问题？哪些问题是急需要解决的？哪些问题虽然重要但目前仍解决不了的？可能的前景是什么？等等。它也能说明作者是站在一个什么样的高度，以什么为起点进行研究的。如果没有一定的阅读量，就不能反映作者对本领域的研究动态的把握。因而，如实地呈现参考文献不仅表明作者对他人劳动的尊重与承认、对他人研究成果的实事求是的科学态度，也展示作者的阅读量的大小。如果论文中直接或间接地引用了他人的学术观点、数据、材料、结论等，而作者又没能如实地交待出处，则被认为是不道德的甚至会因此而被指控为“剽窃罪”。在国外，许多大学和学术团体，无论是学生提交的作业还是研究人员提交的研究报告、论文或专著对此都有明确的要求，否则将不予通过，甚至做严肃处理。[1] 因此，参考文献要求正确、准确地使用，不能把别人的成果据为己有，更不能随意更改。对于引用的文章内容，要忠实原文，不可断章取义、为我所用；不能前后矛盾、牵强附会；无论引用的是原文或者只是阐述了别人的观点，也无论所引用的材料是否已经公开出版，都要明白无误地表明出处。
Harvard Referencing – a quick guide Learning and Information Services When writing up your project/assignment it is important that you provide details of the various books, journal articles etc you have consulted. To do this a formal referencing system is required – Harvard is the preferred method for LJMU. So why reference? To avoid plagiarism Acknowledge the work of others Verify quotes Follow-up reading – easier for academics to trace information Abide by Copyright Law Help a reader understand how you have reached your conclusions. Full details of these sources must then be listed at the end of your work in a section called References or List of References. Some terms you will come across are: Citing – the formal recognition of the sources within your text. Citation – is the passage of words/quote used within your text. Bibliography –a list of resources used/consulted during your research or for further reading Reference List - List of resources referred to in your work. Some examples: 1) Book. HUGO, W.B. and RUSSELL, A.D. (1998) Pharmaceutical microbiology . 6th ed. Blackwell Science. 2) Electronic Book. HUGO, W.B. and RUSSELL, A.D. (1998) Pharmaceutical microbiology . 6th ed. Blackwell Science. Available from: https://www.doczj.com/doc/2514686360.html, [Accessed 10 April, 2005] 4) Chapter from a Book. MORT, D. (2000) The way ahead. In: BUSHELL, T. (2004) Sources of Education. 4th ed. Gower. London. pp.153-182
各类参考文献的著录格式及示例 文献类型及标识码 专著［M］，论文集［C］，报纸文章［N］，期刊文章［J］，学位论文［D］，报告［R］，标准［S］，专利［P］，论文集中的析出文献［A］。 电子文献类型：数据库［DB］，计算机［CP］，电子公告［EB］。 电子文献的载体类型：互联网［OL］，光盘［CD］，磁带［MT］，磁盘［DK］。 文献类型/载体类型标识：[J/OL]网上期刊，[EB/OL]网上电子公告，[M/CD]光盘图书，[DB/OL]网上数据库，[DB/MT]磁带数据库。 （1）正文中引用文献的标注方法 在引用文献的著者姓名或成果内容的右上脚，用方括号标注阿拉伯数字编排序号，依正文中出现的先后顺序编号列出。 ①在引用参考文献的地方加标记。这个标记是用方括号括起来的阿拉伯数字，其中的阿拉伯数字是文献的顺序号。比如，在引用第25个文献的地方所加的标记为〔25〕。 ②给文献编序号要根据以下两点：一是只有文献第一次在文中出现时才编序号，换句话说，一篇文献只有一个序号，即使某文献在文中被多次引用，但在几个引用处都要标注同一个序号。二是以文献第一次出现的前后次序，从1开始连续编序号。例如，第一个第一次出现的文献，序号为1；第二个第一次出现的文献，序号为2；……。 ③如果文献的作用是对正文作解释，标注时文献序号连同方括号都要使用比正文字号小，并把它们放在右上方(作为上角标)；如果文献是作为句子的成分出现在正文之中，标注时文献序号连同方括号的字号要与正文的字号相同，并且把它们作为正文的一部分来书写(位置与正文平齐，不做为上角标)，另外要注意的是一定要方括号前面加上“文献”两个字。 ④如果在正文的一处引用了多篇文献，标注时只用一个方括号，括号内列写这几篇文献的序号：若几个序号是连续的，只标注起、止序号，两序号之间加半字线“-”号；若几个序号不连续，各序号之间加逗号。 例如：……，表明已低到2500m的高度[2]， 文献[2]指出，此高度已低到2500m。 MacFarland[2]指出，此高度已低到2500m。