9.4 SAMPLEREPORTS
Sample 9（1）
A short annual report
Simens
The results of the 1st quarter of fiscal year 2006 demonstrate that Fit4More is working.For example，the action plan sets an ambitious goal of growing at twice the rate of the GDP in our markets.We exceeded that goal with order increases of 31%over last year's first quarter，thanks to some impressive new business wins.We won a EUR 669 million order for high speed trains in China as well as an order for transformer stations for Qatar worth almost EUR 500 million.In Germany，we secured an order to supply radio link technology worth some EUR 250 million.
We've also continued the important strategic reorientation of our portfolio by taking further steps to strengthen Com and SBS.We sold the Product Related Services（PRS）business of SBS，a EUR 1.3 billion business that primarily offers lower end IT services to Fujitsu Siemens Computers.The 5，000 PRS employees now have an opportunity to work in a company where this type of service is critically important.And SBS will be able to focus on IT outsourcing and innovative IT solutions，businesses where Siemens can offer a competitive advantage.
Orders growth and strategic reorientation are components of the“Performance and Portfolio”platform of Fit4More.In the first quarter we also had progress in the other three Fit4More platforms.In October，we recognized the global winners of the top+best practices awards，highlighting programs that will serve as models for the“Operational Excellence”platform.Our innovative power showed in the first quarter as well：For example，we presented our new Computer Tomography device which leads to pictures quicker and with less impact on the patient.We also launched the first Leadership Excellence sessions，a key part of our“People Excellence”platform indispensable to transforming Siemens into a high performance organization.Within the“Corporate Responsibility”platform，we strengthened our sustainability positioning by buying a leading pollution control supplier to the coal industry and expanding our wind power and water businesses.
Since“actions speak louder than words”，those successes make discussions at the annual meeting easier.But there is still much more to be done，particularly in improving our cash management and in achieving target profit margins in several groups.In my next regular letter，in April when Ishare with you the results of the 2nd quarter，Ihope to report progress in profitability and cash management.Until then，I hope you will help me meet our commitments to execute decisively our Fit4More strategy.
Sample 9（2）
A feasibility report
Laptop Computer Purchase
This is a feasibility report on the purchase of a laptop computer for the Software of the Future Company.The Software of the Future Company owns numerous IBM PS/2 computers which are adequate for the needs of the company for use in the office.However，there are many occasions where a smaller，portable laptop computer would be very useful.There are many occasions where employees would like to take a computer with them to a customer's office，either to a prospective customer's office for demonstrations of past work or to a current customer's office for demonstrations of work in process.There are also many occasions when it would be useful for employees to be able to take home a laptop computer with them for use in finishing work that is on a time schedule or for use when circumstances demand that they cannot come into work，but would be able to do some work while at home.The purchase of a laptop computer would need to take into consideration the following criteria：
●IBM-PC AT-compatibility
●Size of the machine，weight，portability，and battery power
●RAM memory size of the machine，disk space，disk drives
●Quality and readability of the display screen
●Cost of the machine
The laptop would need to be compatible with the IBM PS/2 computers in the office.This would mean that it would need to have a 3-1/2 inch microfloppy disk drive.The laptop would need to be small in size，light enough to be carried comfortably for extended amounts of time and have enough battery power to last through a 1-to-2-hour presentation without the screen dimming or the processing slowing down.The laptop would need to have enough RAM memory to run large programs，a minimum of 1000K.A hard disk drive of 20 megabytes would be very useful，but not entirely necessary.If a hard disk drive is included in the machine，one disk drive would be adequate；otherwise，two disk drives would be required.The screen of the laptop would need to be of average to good quality so that it would not be a strain for customers or employees to view the screen.Cost is not the most important criteria for the selection of the laptop，but a price range of＄1，000 to＄2，000 should be considered.
Comparisons
There are many reliable laptop computers currently on the market.Some of the best on the market are the Zenith SupersPortSX and the Toshiba T3100SX，which are the first battery-powered 80386SX based portable computers on the market.These machines have a 16 MHz clock speed and both include a 40 megabyte hard drive.However，the price of these two machines each run into approximately＄6，000.These machines are the top of the market and are aimed at professionals who need to compute on the go：salespeople，executives，field personnel and journalists，for example（3∶96）.These are much more than what our needs require.Some of the laptops in our price range include the Toshiba T1200HB，the NEC Multispeed EL-2，the Epson Equity LT，the Tandy 1400LT，the Datavue Spark，the Zenith SupersPort 184-1，and the Toshiba T1000.The NEC Multispeed EL-2，the Epson Equity LT，the Tandy 1400LT，and the Datavue Spark are not going to be considered because they all have less than the 1000K RAM memory requirement and the RAM memory is not expandable at the present time.The three laptops that will be considered further will be the Toshiba T1200HB，the Zenith SupersPort 184-1，and the Toshiba T1000.All three of these machines are compatible with our currently owned IBM PS/2 office computers.
Weight
The Toshiba T1200HB has a weight of 11.1 lbs.The Zenith SupersPort 184-1 has a weight of 14 lbs.The Toshiba T1000 has a weight of 6.2 lbs［1∶7∶72］.All three machines are light enough and small enough in size to be easily portable.The lighest is the Toshiba T1000，but the heaviest，the Zenith SupersPort 184-1 is still light enough at 14 lbs，to carry without much trouble.
Battery Life
The battery life of the Toshiba T1200HB is 3 hours.The battery life of the Zenith SupersPort 184-1 is 5-1/2 hours and the battery life of the Toshiba T1000 is 5-1/4 hours.The Zenith SupersPort 184-1 has the longest batterylife，but all three laptops have adequate battery life time for our needs.
RAM Memory and Disk Storage
The RAM memory size of the Toshiba T1200HB is 1 megabyte，expandable to 2 megabytes and has a 20 megabyte hard drive.The Zenith SupersPort 184-1 has a RAM memory of 640k，but it is expandable to 1640k and also has a 20 megabyte hard drive.The Toshiba T1000 has a RAM memory size of 512k，expandable to 1280k.The Toshiba T1000 does not have a hard drive available.Both the Toshiba T1200HB and the Zenith SupersPort 184-1 have dual disk drives.The Toshiba T1000 comes with a single disk drive［1∶71-72］.The Toshiba T1200HB and the Zenith SupersPort 184-1 are very competitive in RAM memory and disk storage.
Screen Characteristics
The Toshiba T1200HB has good screen quality as far as laptops go.The Zenith SupersPort 184-1 screen is the largest screen among these three laptops，but not very bright or readable in bright light.The Toshiba T1000 screen is a reflective LCD screen which lacks brightness and is small in size，only 3 inches high with 25 lines of text crammed into those 3 inches which makes the characters looked squashed［1∶72］.The Toshiba T1200HB has the best quality screen.
Price
The list price of the Toshiba T1200HB is＄2，199，but has been advertised for＄1，788.The Zenith SupersPort 184-1 has a list price of＄3，199 and has been advertised at a price of＄2，100.The Toshiba T1000 has a list price of＄999 with an advertised price of＄598［1∶71-72］.The Zenith SupersPort 184-1 is a little over our price range.The Toshiba T1000 definitely has the lowest price，but it is also a less powerful machine.
Summary
The following is a summary of the comparison of the Toshiba T1200HB，the Zenith SupersPort 184-1，and the Toshiba T1000：
1.All three machines are compatible with the currently owned IBM PS/Ss.
2.The Toshiba T1000 is the lightest of the three computers with a weight of 6.2 lbs.
3.The Zenith SupersPort 184-1 has the longest battery life.
4.The Toshiba T1200HB has the best RAM memory options with 1 megabyte，expandable to 2 megabytes and 20 megabyte hard drive.
5.The Toshiba T1200HB and the Zenith SupersPort 184-1 are equal in disk storage with a 20 megabyte hard drive each.
6.The Toshiba T1200HB has the best screen quality of the three laptops.
7.The Toshiba T1000 definitely has the lowest price of the three laptops，but is not as powerful a machine as the Toshiba T1200HB，which is definitely within the price range and compares favorably in all but the battery life，3 hours，which is still adequate for our needs.
TABLE 1.Rankings of the Toshiba T1200HB，the Zenith SupersPort 184-1，and the Toshiba T1000.（Rankings：3-highest，2-middle，1-lowest）
Recommendations
Based on the criteria previously discussed in this report and the ratings from Table 1，I recommend the following：
●Purchase a Toshiba T1200HB laptop computer which is within the price range and has the highest among the three laptops compared.
●Do not purchase a laptop at the present time and since the laptop computer industry is a relatively new and changing industry，wait six months and re-evaluated the market at that time.
Sample 9（3）
A long report(https://www.daowen.com)
（The Title Fly）
（The Title Page）
（The Letter of Transmittal）
（Table of Contents）
Introduction
Because of several observations，Western Insurance Company is concerned about the need for increased delegation of authority by its executive staff.
Purpose
This study was designed to answer two questions：1）Should Western Insurance Company have a formal program of instruction in delegation of authority？2）if so，what is the preferred method of conducting such a program？
Background
Company officials have posed these questions because of the following observations：1）Many executives appear overworked and rushed；2）An executive's absence for illness or vacation disrupts work；3）many younger workers have left the firm complaining of lack of work，authority，and responsibility；4）Average claim-adjustment time is 40 days after submission.
For the information of those who do not work directly with branch offices，Western Insurance Company maintains 14 branch offices in 7 states.Branch managers refer all claims to executives in the home office for adjustment.
A Formal Program of Instruction Is Recommended
Western executives have had very little formal instruction in delegation.None has had a college course in delegation.They appear to be somewhat familiar with principles；they admit weakness in application.
If an understanding of the principles were all the Western Insurance executives needed，the firm could supply them with books and magazine articles written on delegation.However，seminars can best contribute to understanding the function of implementation.
Our daily work schedule，then，would be least affected by having executives take management courses at State University night school；but for this advantage，Western Insurance Company would have to pay a higher price.
Cost of Instruction Is Least through Outside Consultants
Of the three approaches to delegation training，outside consultants are the least expensive when only direct instructional costs are considered.Indirect costs are difficult to establish.
Direct Instructional Costs Are Low
The optimum number of participants in any seminar appears to be 10，according to the executives and consultants interviewed.More than 10 executives away from their offices at one time could handicap our daily operations；seminars with more than 10 participants could restrict opportunities for exchanging views.If 50 are to receive instruction，they should be divided into 5 separate groups.
Each of the consultants thought ten 2-hour sessions would be adequate for each group.Each charges a fee of＄70 an hour（＄1，400 for 20 hours of instruction）.Of the half dozen Western executives whose backgrounds and interests are such that they could conduct the seminars，each is earning over＄50，000 a year—about＄25 an hour.Since none of these men has conducted a previous seminar in delegation，company officials have arrived at a conclusion that for each class hour spent in seminar a company executive would have to spend at least two hours of company time in preparation.Some would probably devote other hours at home.Thus，the cost of 20 hours of seminar would be＄1，500.Expenses for supplies and films would be about the same for company instructors as for consultants.
Indirect Instructional Costs Are Low
Technically，costs for on-the-premises instruction should include allowance for use of a conference room，time lost by executives，and interruption of work.However，these factors are discounted because of the difficulty in measuring them.
Cost of Room
Cost of the seminar room was discounted for two reasons：1）Western maintains a conference room already，and its present schedule is light enough to accommodate delegation seminars without serious scheduling problems；2）Light or power expenses would be about the same regardless of who is teaching the course.
Lost Time
Cost of lost time was discounted because：1）as salaried worker，executives may find means of making up for lost time，hopefully，by delegating；and 2）through spending two hours in a single seminar，executives may learn ways to increase their efficiency，thus enabling Western to recoup many times the value of the time lost.
Interruption of Work
Understandably，executives'absences could cause subordinates to lose time in waiting for their return；their absences could cause delays that result in a loss of goodwill.But measuring these factors was too difficult；furthermore，the seminars would be designed to give instruction in surrounding such problems.
Both direct and indirect costs should be regained in terms of dollars saved.The amount of saving realized from instruction in delegation cannot be estimated accurately，but some figures presented in another insurance company's annual report may be helpful.After a formal program of consultant-directed instruction in delegation，the company reported savings far beyond the cost of the program，more time for executives to think and plan，and generally improved morale.No one can tell whether Western would have a similar experience，but similarities in goals and size give much cause for optimism.
Summary of Reasons for Recommending a Seminar Conducted by Outside Consultants
The following percentages，which authorities say are exceeding high，suggest a need for training in delegation.
1.Almost 90 percent of Western executives spend more time executing details than planning.
2.About 75 percent are frequently interrupted to give advice or make decisions for subordinates.
3.About 75 percent say they have no subordinates whom they trust to make decisions for them.
4.Over 50 percent take work home with them.
A professional consultant is recommended as the preferred means of conducting a training program in delegation because：
1.Consultants can present theoretical principles while pointing out specific applications.
2.Consultants are specialists in seminar instruction.
3.Consultants'advice may be more readily accepted than the advice of fellow executives.
4.Consultant-directed programs are less expensive than either night courses or firmdirected programs.
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