a methodological guide for writing and formatting student papers 2012

8/15/2019 A Methodological Guide for Writing and Formatting Student Papers 2012

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TALLINN UNIVERSITY OF TECHNOLOGY

School of Economics and Business Administration

A Methodological Guide

FOR WRITING AND FORMATTING STUDENT PAPERS

Tallinn 2012


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Authors:

Virve Siirde, Monika Nikitina-Kalamäe, Kaja Lutsoja, Tarvo Niine, Liis Saks.


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CONTENTS

INTRODUCTION ...................................................................................................................... 6

1. THE NATURE OF STUDENT PAPERS .............................................................................. 7

1.1. Papers to be written during the studies ............................................................................ 7

1.1.1. Essay.......................................................................................................................... 7

1.1.2. Refereative paper....................................................................................................... 8

1.1.3. Internship report ........................................................................................................ 9

1.1.4. Research paper .......................................................................................................... 9

1.1.5. Other papers ............................................................................................................ 11

1.2. Graduation theses ........................................................................................................... 11

1.2.1. Bachelor’s thesis ..................................................................................................... 11

1.2.2. Master’s thesis ......................................................................................................... 13

2. THE ESSENCE OF ACADEMIC RESEARCH ................................................................. 15

2.1. Academic research logic ................................................................................................ 15

2.2. Statement of research problem....................................................................................... 16

2.3. Theory and methods ....................................................................................................... 17

2.4. Solving of a research problem ....................................................................................... 18

3. PLANNING AND CONDUCTING AN ACADEMIC RESEARCH .................................. 20

3.1. The choice of research area and supervisor ................................................................... 20

3.2. Research concept ........................................................................................................... 21

3.3. Structure of research paper ............................................................................................ 22

3.4. Selection of special literature ......................................................................................... 23

3.5. Structuring of a research paper ...................................................................................... 24

3.5.1. Abstract ................................................................................................................... 24

3.5.2. Introduction ............................................................................................................. 25

3.5.3. Chapters ................................................................................................................... 27

3.5.4. Conclusions ............................................................................................................. 29


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3.5.5. Résumé (summary in foreign language) ................................................................. 29

3.6. Language of the paper .................................................................................................... 31

3.7. Cooperation between student and supervisor ................................................................ 32

4. FORMATTING OF THE PAPER ........................................................................................ 34

4.1. General requirements ..................................................................................................... 34

4.2. Title page ....................................................................................................................... 36

4.3. Table of contents ............................................................................................................ 37

4.4. Body of the paper ........................................................................................................... 38

4.4.1. Numbers .................................................................................................................. 38

4.4.2. Tables ...................................................................................................................... 40

4.4.3. Figures ..................................................................................................................... 42

4.4.4. Equations ................................................................................................................. 43

4.4.5. Lists ......................................................................................................................... 44

4.4.6. Referencing the sources .......................................................................................... 46

4.4.7. Citing laws and regulations ..................................................................................... 49

4.4.8. Appendices .............................................................................................................. 50

4.5. References ...................................................................................................................... 51

4.5.1. Books ....................................................................................................................... 52

4.5.2. Articles .................................................................................................................... 53

4.5.3. Legislation ............................................................................................................... 54

4.5.4 Sources access to which is restricted........................................................................ 55

4.5.5 Other sources ............................................................................................................ 56

5. REQUIREMENTS AND RECOMMENDATIONS FOR WRITING AND DEFENDINF

GRADUATION PAPERS ........................................................................................................ 58

5.1. Research paper ............................................................................................................... 58

5.2. Bachelor’s and master’s theses ...................................................................................... 59

5.3. Permission to defence, defence and assessment ............................................................ 60

5.3.1. Permission to defence.............................................................................................. 60

5.3.2. Defence.................................................................................................................... 61

5.3.3. Assessment .............................................................................................................. 62

5.4. Reviewing ...................................................................................................................... 63


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APPENDICES .......................................................................................................................... 64

Appendix 1. An Example of Text Structuring ...................................................................... 64

Appendix 2. An Example of the Title Page of a Graduation Thesis..................................... 65

Appendix 3. An Example of a Title Page Reverse ............................................................... 66

Appendix 4. An Example of the Title Page of a Research Paper ......................................... 67

Appendix 5. An Example of the Title Page Reverse of a Research Paper ........................... 68

Appendix 6. An Example of a Table of Contents ................................................................. 69


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INTRODUCTION

During the studies students write various types of papers, which show their knowledge

and skills in solving theoretical as well as practical problems. An explicit problem statement,

development, conclusions and author’s contribution, as well as references to other authors’

works are the most common requirements for academic research papers. Therefore it is

necessary to explain to students the principles of and requirements for writing and formattingacademic research papers. This methodical guide seeks to provide the student studying at

TSEBA, TUT, with knowledge about the requirements and principles of writing and

formatting papers. Compliance with these would ensure formal conformity of the papers to

academic practices and is compulsory at TSEBA.

This methodical guide explicates the requirements for writing and formatting various

papers, for example, essay, refereative paper, research paper, bachelor ’s thesis and master’s

thesis. Requirements pertaining to the content and format of the doctoral thesis are provided

in a separate document – A Guide to Doctoral Studies at TSEBA, TUT.

The students of TSEBA write papers in the language of instruction, i.e. either in Estonian or

English, in the International Relations curriculum exceptionally also in Russian. The Guide is

based on the principle that papers written in a different language shall respect the traditions of

the respective language, whereas the formatting style must be uniform. The formatting

requirements are based on the word processing programme MS Word . When some other word

processing programme is used, the formatting style must be rendered as precisely

corresponding to the requirements of this Guide as possible. This Guide has been written in

conformity to all formatting requirements of TUT. The Guide won’t answer all the questions

that may arise when writing and formatting papers; therefore the supervisor or head of the

chair will help find solutions to unanswered questions/problems.

The Guide is based on the Regulations of Completion of Studies at Tallinn University

of Technology, Academic Policies at TUT, previous guides of TSEBA, guides to writing

papers of other universities, observations of supervising students, and good advice and

recommendations given by colleagues.


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1. THE NATURE OF STUDENT PAPERS

Papers to be written by a student are all those tasks and assignments that are to be

drawn up and submitted on paper or electronically, which reveal the student’s skills of

analysis, generalising skills, her/his orientation in the respective area of speciality. These

papers show how the student is able to independently formulate research problems, analyse

with the help of appropriate methods, research and solve them.This Guide will provide requirements for the following papers:

essay;

refereative paper;

internship report;

research paper (basic study research, core study research and research paper);

other papers;

bachelor ’s thesis; master’s thesis.

In order to help students better comprehend the nature of difference papers and based

on different requirements pertaining to the content of the papers, detailed explanations will be

provided for each type of paper.

1.1. Papers to be written during the studies

1.1.1. Essay

Essay is a free form development of thought in an independently selected or given

topic. Important components are creative thinking and author’s personal reflections; it is not

compulsory to prove statements. Use of source materials is not required in essays; but where

these are used they must be referenced according to the requirements provided in this Guide.


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In general, an essay is written without supervision. The required length of an essay is decided

by the instructor, the most common length being 5−7 pages.

The essay format depends first of all on the problem task and requirements made by

the instructor. If instructor has provided no specific requirements pertaining to the format, the

requirements of TSEBA, TUT for writing and formatting papers must be adhered to. Abstract

and foreign language summary are omitted from the essay.

1.1.2. Refereative paper

Refereative paper (referat ) is a brief summary of a problem or topic, which is based

primarily on written sources, i.e. the author summarises the main points from the sources and

reformulates them with her/his own words. Refereative papers are written on the basis of one

or several sources.

A refereative paper written on the basis of one source only provides an overview of

the main ideas, conclusions or/and the author’s own opinion. The first chapter of this kind of

refereative paper describes briefly the author of the source work.

When several sour ces are used a comparison of attitudes of different authors about

the topic are provided in the refereative paper. The author of the refereative paper provides

conclusions and his/her opinion.

A refereative paper is usually written on one topic in one subject. By writing a

refereative paper the student improves his/her skills of finding and using the topic related

literature and develop his/her skills of analysis and expression. The length of the refereative

paper and number of literature sources shall be decided by the instructor. Most commonly a

refereative paper is 12-15 pages long (from title page to appendices). Refereative papers are to

be written by students independently, without supervision. The role of a refereative paper in

the subject is decided by the instructor: it may be a form of preparing for seminars/exercise

classes, a prerequisite for sitting an examination; scores for refereative papers may be part of

an examination grade. The requirements of TSEBA, TUT for writing and formatting papers

must be adhered to when writing a refereative paper. Abstract and résumé are omitted from

the refereative paper.


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problem, setting objectives, discriminating tasks (1-2), choosing appropriate methods,

gathering and processing information, drawing conclusions, and presenting the results.

A research paper is approximately 20-25 pages long (from title page to appendices),

plus appendices, where necessary.

Research Paper II (Core Study Research) consists in solving of a specific problem

given or approved by supervisor by applying particular methods of research. Research Paper

is based on a subject studied within the core study curriculum; the topic may be selected from

the list of sample topics of the respective chair; the topic may be related to the main

specialisation.

Special literature (reference sources) in the subject must contain a minimum of 10

sources.

As a result of writing the research paper II the student must have acquired skills of

formulating a research problem, objective setting, discriminating tasks, choosing appropriate

methods, collecting and processing information, and drawing conclusions, making

suggestions, and of presenting the results.

The research paper has to be approximately 20-25 pages long (from the title page to

appendices), plus appendices, where necessary.

Research Paper represents solving of a specific problem given or approved by

supervisor by applying particular methods of research. Writing of a research paper helps to

acquire skills of formulating and defining a research problem, objective and task setting,

choosing appropriate methods and finding empirical materials for achieving the objectives,

skills of working with special literature, and of analysing and generalising research results.

Special literature sources (references) in the subject must contain a minimum of 10

sources.

The research paper has to be approximately 20-25 pages long (from the title page toappendicess), plus appendices, where necessary. Table 1 presents types of different research

papers.

All research papers are written individually (by one student). By way of exception

(participation in a research team) and with the supervisor’s agreement two students are

allowed to write a paper together, which shall be bigger than normally (by 20%) and the

contribution of each author must be clearly distinguishable (by mentioning the authorship of

introduction, each chapter, subchapter, section).


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Table 1. Types of Research Papers

Types Objective Volume

(EAP)

Volume (pages)

(from title pageto appendices)

Reference

sources

Research Paper I(Basic Study Research)

Acquire basic academicresearch methodology

3 20-25 Min10

Research Paper II(Core Study Research)

Acquire and usingacademic researchmethodology

3 20-25 Min10

Research Paper Acquire academicresearch methodologyand apply methods

3 20-25 Min10

The research papers shall be drawn up in accordance with the requirements of TSEBA,

TUT for writing and formatting papers. Abstract and résumé may be omitted from research

papers.

The form of defence shall be decided in the respective chair.

Writing of a research paper helps to prepare for writing a bachelor ’s or master’s thesis.

1.1.5. Other papers

In addition to the above described student papers students have to write during the

studies various other papers assigned by instructor, for example, problem solving, reports,

projects, business plans etc. The requirements pertaining to the content and volume of these

papers shall be prescribed by the instructor who teaches the subject or who supervises the

work.

The format of other papers depends on the problem task and the requirements set by

the instructor. In case instructor has presented no specific formatting requirements, the student

shall use the requirements of TSEBA, TUT for writing and formatting papers.

1.2. Graduation theses

1.2.1. Bachelor’s thesis

Bachelor’s thesis is an academic research paper written independently and personally

under the guidance of a supervisor, in which the author in a comprehensive manner discusses


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and works out topical theoretical and practical economic problems, or problems in the sphere

of international relations according to the main specialisation on a level worthy of the

bachelor’s degree.

The topic of the bachelor’s thesis has to be related to the main specialisation (see

Table 2)

Table 2. Bachelor’s curricula and main specialisations

Curriculum Main specialisation

TAAB02 Public sector economy(previously TAAB02 Economics)

1. Public sector finance2. Urban and environmental economics

TABB02 Business 1. Business finance2.

Accounting3. Management and work organisation

4. Marketing

TASB08 International relations 1. International relations

TVTB03 International Business Administration 1. Marketing2. Finance and accounting

TACB08 Business administration 1. International business administration2. Finance3. Marketing

The bachelor’s thesis is to consolidate the skills like problem formulation, targetsetting, task discrimination, methods of searching, collecting and processing of information,

drawing of conclusions, making suggestions, as well as presenting of results. A bachelor’s

thesis is to reveal the student’s theoretical knowledge obtained during the studies, cognition of

economic practice, mastery of professional terminology and information, presentation and

argumentation of his/her viewpoints. Compared to the research paper, the bachelor’s thesis

has more weight on integrating theoretical and empirical analysis and on generalising and

integrating the results of analysis.

The general characteristics of the bachelor ’s thesis are provided in Table 3.


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Table 3. Characteristics of the bachelor ’s thesis

Type Purpose Volume

(EAP)

Volume

(pages)(from title page toannexes)

Quantity of

reference sources

3 year curriculum based bachelor ’s thesis

Learn the academicresearch methods andapply the methods in

depth

8 40 – 45 Min20 (10*)

*Note: By way of exception and with the consent of the supervisor, the number of foreign languagesources may be different in certain topics. The number of foreign language sources is obligatory forstudents in Estonian and Russian curricula who write their graduation thesis in Estonian or in Russian.

By way of exception (member of a research team; cooperation under the synergy

effect) and with the consent of the supervisor, two students may present a joint bachelor’s

thesis with a volume 20% bigger than normally and the contribution of each author clearly

distinguishable (the authorship is indicated for Introduction, each chapter, subchapter, section

etc).

Bachelor’s theses shall be defended publicly in front of the specially appointed

defence committee.

Bachelor’s theses and theses defence shall be assessed according to the grading scale

established in the Academic Policies at TUT and on the basis of the learning outcomes in the

curriculum graduation paper module. All positive grades imply a succesful defence.

1.2.2. Master’s thesis

Master’s thesis is an academic research paper (in 3+2 curriculum) written

independently and personally under the guidance of a supervisor. The purpose of a master’sthesis is to investigate and solve important economic problems or international relations and

European studies related problems in the selected area at a level worthy of the master’s

degree. Master’s thesis in MBA curriculum is an applied research where the author discusses

and solves in a comprehensive manner topical practical economic problems.

The master’s thesis topic in the 3+2 curriculum has to be related to the main

specialisation (see Table 4).


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Table 4. Master’s thesis curricula and main specialisations

Curriculum Main specialisation

TAAM02 Public Sector Economy(formerly TAAM02 Economics) 1.

Urban and Environmental Economics2. Public Sector Finance

TARM02 Business Finance and Accounting 1. Business Finance2. Accounting3. Auditing

TATM02 Management and Marketing 1. Management2. Marketing

3. Human Resource Management

TAKM02 Business Administration 1. Business Administration

TVTM03 International Business Administration 1. International Business Administration

TASM08 International Relations and European

Studies

1. International Relations and European

Studies

In comparison with the bachelor’s thesis, the contribution of the author of the master’s

thesis and the share of new information must be bigger. The types of master’s thesis are

provided in Table 5.

Table 5. Classification of master’s theses

Type Objective Volume(EAP)

Volume (pages)(from title page

to annexes)

Quantity of referencesources (in foreign

language)

3+2curriculumMaster’sthesis

Synthesising application ofscientific methods ofanalysis and presenting of practical solutions

30 60 – 70 Min35 (15)*

MBA Synthesising application ofscientific methods ofanalysis and providing new

practical solutions

30 60 – 70 Min35 (15)*

*Note. The number of foreign language sources is obligatory for students in Estonian and Russiancurricula who write their graduation paper in Estonian or in Russian.

Master’s theses shall be defended publicly in front of the specially appointed defence

committee. Master ’s theses and theses defence shall be assessed according to the grading

scale established in the Academic Policies at TUT and on the basis of the learning outcomes

in the curriculum graduation paper module. All positive grades imply a succesful defence.


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2. THE ESSENCE OF ACADEMIC RESEARCH

Academic research (research) in general is a qualitative and/or quantitative analytical

approach to a subject related problem; when writing the paper the student acquires scientific

research experiences and skills of analysing, interpreting and generalising results. The

generally accepted standards for research papers shall apply: originality, objectivity,

provability, verifiability of the results, accuracy, system, clarity. An essential part of aresearch paper is a practical research conducted by the author, which comprises using of

certain method(s) of research, interpretation of results and drawing conclusions and making

suggestions on the basis of empirical data gathered by the author.

2.1. Academic research logic

Every academic research paper must contain the following components:

Define the research problem to be solved or put up a research question;

Theories that would serve as the basis for solving the research problem/research

question and other authors’ research findings or/and given solutions;

Description of the methods to be used to solve the research problem/question;

Solving of the research problem/ answering the research question, based on the

above theory and methods, and, where possible, comparison to other authors’

results.

The above expresses the inner logic and principal components of any academic

research: research problem/question, theory, methods and solution to the research

problem/question.

The research, topic and problem of research are as a rule chosen by the student

independently and subject to approval of the supervisor. In case the student cannot find an

appropriate topic, the respective chair shall suggest one.


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A suggestion to the students: the research problem should be chosen based on personal

and professional interests and potential future career. The topic of the graduation thesis must

correspond to the main specialisation. Academic research papers are part of the study process,

i.e. their purpose is to teach conceptual thinking and diagnostics and solving of the problems.

Academic research on the whole must reveal that the author knows the reality in

theory and practice, is able to find and raise important problems and to investigate and solve

them methodically. Assessment of the work depends primarily on the level of research and

how well different parts of research have been laid down.

2.2. Statement of research problem

In most general terms, problem is a perceived difference between the actual and

desired situation (objectives). In academic research it means that the author has to define the

current situation (e.g. in economy, company, theory) and the objectives of the research, i.e.

what the research seeks to achieve.

In brief, an academic research problem is the difference between knowing and not

knowing, and solving of the problem is creating of a new knowledge, which would fill in that

gap.

From the strictly scientific point of view, it is the everyday task of every

scholar/researcher to diagnose, formulate and reformulate problems. And solving of a real

science problem is nothing else but diagnosing, formulating and reformulating, and solving of

new problems.

Academic research is characterised by theoretical and methodological justification. It

is important that the theory and methods, and all the process of solving the problem were

presented correctly in writing.

Any kind of academic research has to fix the problem to be solved; otherwise it would

not be possible to assess the content and level of the work, since it is not clear what about and

for what the paper has been written. Definition, justification and explanation of the problem

show the researcher’s skills, grasp and level. Problem conveys the idea and meaning of the

research.

Academic research problems should be simultaneously:

problems enabling academic research;


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Methodology is a complex of research and analysis methods used for

investigating/solving a problem.

Method/methodology has to answer the question „how", i.e. how to investigate and

solve a formulated problem on the basis of the particular theory.

Academic research shall apply various methods for the following purposes:

methods for collecting information, i.e. where and in which way empirical

information is gathered;

methods of analysis, i.e. how is information systematised and conclusions made;

solution and decision-making methods, i.e. in which way are possible alternative

solutions to the problem worked out and how to choose between them.

The choice of methods to be used, their justification and explanation is a natural part

of every research; without this it is not possible to methodically investigate, comprehend the

research or reach motivated final results.

Considering the multitude of theories and methods the author of a research has many

alternatives. Final outcome depends on the right choice. It must be taken into consideration

what is the academic level of the research, i.e. methods used in the bachelor level research are

definitely simpler and the approach more general than those used in the master’s theses.

2.4. Solving of a research problem

The main part of the research is solving of a research problem. The problem is solved

based on the theories and using methods described previously. Individual components here

are analysis of the problem, empirical research, analysis, interpretation of the research results

and conclusions, possible solutions and choosing the best from among them (decision-

making).

The keywords that should be focused on when solving practical problems,

investigating them separately, where necessary, are: to what extent the problem can be

influenced; resources (including budget); prerequisites and limitations to solving the problem;

risk management and diversification; motivation of the parties involved and avoiding of the

conflict of interests; approach to the implementation of the solution. These include also,

where necessary and possible, economic calculations of possible costs and benefits of solving


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the problem. A result would be new knowledge of the problem and its possible solution, and

recommendations to those who the solving depends on.

Theoretical papers have to present a systematised overview of previous research and

theories, suggest in an argumented way author’s own theory, which would enable to solve the

research problem and find answers to the research questions.

A sophisticated problem can be solved in academic research under certain conditions,

i.e. it is inevitable that the author has to define certain preconditions for solving the problem

and exclude certain factors or aspects. The fewer the prerequisites and exclusions, the easier it

is to define the problem. The paper needs to demonstrate that the research and solution are

correct under certain conditions and the author understands that some circumstances may

significantly influence the problem and its solution. It would be good when the author of

research can identify himself/herself with the owner of the problem, who is authorised to

identify and solve the problem. Owner of the problem is for whom the problem is formulated

as a problem, who is responsible or interested in investigating/solving it (e.g. employee of a

company, civil servant at a Ministry, member of NGO).

Based on the definition of the problem, the problem is solved by defining and

implementing activities in order to change the actual situation into a desirable situation, i.e.

achieve the objective.


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The student shall coordinate the research concept with the supervisor. In the

subsequent work process additional circumstances may appear, which cause changes to the

research concept.

3.3. Structure of research paper

According to the research concept (see section 3.2.), the headings of chapters, sub-

chapters and sections are formulated and sequenced logically. The structure of research shall

be decided.

An academic research paper usually comprises three chapters, as an exception there

may be more or less chapters. Division of the paper into more chapters in general is not

reasonable. Depending on the problem of research and title (whether a theoretical or

application oriented research), the body part of the paper is based on different principles.

Below two examples are provided.

Example 1:

Chapter 1 – present main theoretical perspectives, legislation. Define, explicate, justify and

formulate the problem to be solved.

Chapter 2 – overview of the research object (institution, company, sector etc), present key

information, describe the environment/background. Describe methods. Depending on the goal

orientation, methods may/must be described in a separate section.

Chapter 3 – empirical research and solving of the problem (results, discussion, conclusions,

proposals/recommendations).

Example 2:

Chapter 1 – overview of the research object (institution, company, sector, law theory etc),

present key information, describe the environment/background and define, explicate, justify

and formulate the problem to be solved.

Chapter 2 – theory and methods. Depending on the goal orientation, methods may/must be

described in a separate section. Present main theoretical perspectives.

Chapter 3 – empirical research and solving of the problem (results, discussion, conclusions,

suggestions/recommendations).


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The paper must be structured pursuing a logical balance. The volume of each chapter

depends on the problem and goal orientation. In general, the chapter for empirical studies and

problem solving should be the biggest (approximately 40% of the content).

The research structure conveys the logic of research, which renders the lack of logic

and disproportions easily identifiable.

3.4. Selection of special literature

It is the task of the student to find and go through sources of literature for the research.

The student may use professional literature and electronic databases at the library of TUT.

Electronic information search is enabled by: search engine Google Scholar, reference

databases (FSTA, SciFinderScholar etc), on-line databases of full texts (EBSCOhost,

ScienceDirect etc), e-journals A-to-Z in the TUT library portal, multimedia CD ROMs

(Microsoft Encarta InteractiveWorld Atlas etc), subject gateways (professional information

sources in the internet, TUT servers etc). Search engines (Google, NETI etc.) are suitable for

finding other internet materials. The catalogue ESTER covers the collections of major

Estonian libraries.

A primary orientation in sources of information helps to prepare a work plan. Relevant

information for the research is gone through, analysed and synthesised in greater detail in the

process of writing. The selection of sources for in-depth research must be diverse, including

many renowned authors and writings of various level (monographs, collections of articles,

journals etc.). The respective module of Word (References) or some special reference

management software (Zotero, EndNote Web, Jabref etc) may be used to record source

references and manage them.

Sources used for research must be reliable, in compliance with good academic

practices. Monographs, publications in professional journals and reliable databases are

preferred. The number of other internet sources must be as small as possible. One should

avoid sources with the author unknown (e.g. Wikipedia articles). It is not advisable to use

lecture materials either.


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3.5. Structuring of a research paper

A paper traditionally contains three parts: front matter, main body and end or back

matter.

Front matter, as a rule, comprises of the following components:

Title page – the title page components are provided in section 4.2. The reverse side

of the title page contains the author’s declaration, and in bachelor’s and master’s

theses, the supervisor’s and the chairman of defence committee’s resolutions.

Table of Contents – Table of Contents lists the headings of divisions with their

corresponding page numbers. It is advisable to use an up to three level hierarchy

(chapter 1, subchapter 1.1, section 1.1.1); Table of Contents contains sectionheadings with respective page numbers (see section 4).

List of abbreviations (where necessary) – when many special terminology

abbreviations are used in the paper, the respective list shall be made.

The main body seeks to provide an in-depth description of the problem statement

through solutions to conclusions and proposals. Discussion of problems in the main body

must be complete and systematic. The main body is divided into the following parts:

abstract, introduction,

chapters,

conclusions,

résumé (summary in foreign language)*.

Back matter contains:

references,

appendices.*Note: Papers in Estonian and Russian language curricula require a résumé in English.Résumé is not required in papers in curricula with English as the language of instruction.

Below will be explicated the content of the main body.

3.5.1. Abstract

Abstract is a brief summary of a research paper, which gives an overview of the

paper, focusing on its main points and defining for the reader the outlines of the subject under


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study. Abstract of a finished research is „retrospective“. Abstract must be an independent

meaningful text, be easy to read (explicit, unambiguous formulation, short sentences) and

understandable to the wide audience. Abstract communicates the objective of research, the

research problem, methods of research, results and their originality, and areas of application.

Important facts, relationships and numerical data are also provided. Abstract ends, on a

separate row, with keywords (5-10 words, depending on the research specificity) which

identify the subject areas discussed in the research.

Example:

The title is: Use of Virtual Teams in the Learning Process

Keywords: virtual team, e-learning, spatial distance, combined study, electronic teaching aids

Abstract contains no charts, tables or graphs. It is not advisable to use texts that

require referencing in an abstract. An abstract covers approximately ½-¾ of a page.

3.5.2. Introduction

Introduction of a research paper is based on certain components: justification of the

choice of topic (topicality and novelty), objective of research, research problem, (where

necessary) hypothesis(es), research question(s), research tasks, method(s) of research, object

of research, short description of sections.

Introduction does not solve any problems; it does not contain any tables, figures or

abundant numerical data. The author may direct attention to the facts that help understand the

work (problems related to search for empirical information and representativeness, assistance

of persons and organisations to writing etc). Introduction is approximately 2-3 pages long. Next the components of Introduction will be explicated.

Justification of the choice of topic (topicality and novelty of the problem)

The choice of topic must be justified by opening the background and indicating the

current importance/topicality of the problem. The choice of topic is justified by

providing a brief overview of the area and explaining the need to study the area

further. The justification of the choice of topic must be academic.


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Research problem

Research problem is the perceived difference between the actual and desirable

situation (objectives).

Research questions

Research questions are open ended questions (not whether-questions) and have to

be asked specifically about the research problem.

Objective of research

Objective of the research shows one or several alternative solutions to the research

problem. The objective must provide a clear understanding of what is to be

achieved as a result of the research. The objective may not be expressed simply in

activity (provide an overview, describe, characterise, analyse etc) but in the

expected outcomes of this activity, e.g.: work out strategies for enterprise N and

evaluate their efficiency.

Research tasks

Research tasks show the stages to be gone through for the achievement of the

objective, or what needs to be done to achieve the objectives.

Hypothesis(es)

Hypothesis is a theory or experience based verifiable scientific assumption.

Verifiable means that the hypothesis may not contain any vague expressions or

specific criteria that would show that the hypothesis has been proved.

Research object

Methods of research

Method of research is an approach used for investigating/solving the problem, a set

of techniques that enables to get new information about the problem and its

solution (e.g. quantitative/qualitative methods)

Short description of chapters

So as to make it easier for the reader to have an idea of the research it is necessary

in Introduction to describe briefly the gist of every chapter, for example, three to

five sentences about each chapter.

If the author of the paper wants to acknowledge or say thanks to those who assisted

him/her in the work, the most suitable place for that is the last paragraph of Introduction.


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3.5.3. Chapters

The chapetrs of an academic research paper are traditionally divided into three:

1)

theoretical chapters,2)

methodological chapters,

3) Results, discussion, conclusions and proposals/recommendations.

Depending on the research subject and research strategy, the paper may be structured

differently from the traditional one. A chapter or subchapter describing alternative solutions

(proposals, suggestions, measures, projects, programmes, etc) is usually added to the

development projects. In papers containing a complex analysis, a description of research

methods, results obtained with these methods and their discussion are often concentrated into

one subchapter (less often into a chapter).

The chapters discuss the process of solving the problem. The process in empirical

research is from general to specific: theoretical benchmarks, methods, analysis and results. A

theoretical research necessitates, in addition to a systematised overview of previous

understandings, presentation of a new concept. In the main the student’s personal contribution

to the development of the subject should be revealed. The structure depends on the subject

and nature of research. Chapters and subchapters need to be logically connected to each other

and form a whole. Structuring of the paper depends on the subject, organisation and volume

of the paper. The structure should be neither over- or under-structured. The lowest level

section should not be shorter than one page. The chapters are numbered according to the

internationally used method (Arabic numbers).

The proportion of the theoretical part and empirical analysis depends on the subject

and objective setting. When the focus is on empirical analysis, a theoretical approach to the

problem is due to be presented.

1) Theoretical part

Theoretical part shall point out which theories the research problem development will

be based on and what is the main special literature the research will be based on. This chapter

is structured based on various principles. For example, the author may first present the subject

related terminology; then present some main concepts, viewpoints and facts about the

problem, indicate which issues have been solved, which haven’t.

Every paper must clearly identify the student’s personal contribution to the problem,

which may reveal, for example, in confronting and comparing different authors’ opinions


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(theories) together with presenting his/her own viewpoints and assessments, making

generalisations, conclusions or applied proposals based on source materials, etc. It is very

important that the student wouldn’t be limited to citing one author’s viewpoints only but finds

other authors’ counter -arguments to the argument and analyses different viewpoints.

All the material shall be joined into a whole with author’s own comments and

opinions.

2) Methodical part

Methodical part gives a detailed description of the research: description of the research

object (e.g. enterprise) and its environment, research materials, methods of data collection and

processing (quantitative/qualitative research etc) and justification of their choice (e.g.: in

questionnaire survey the principles of sampling, sample size and representativeness, the

questionnaire shall be appended). When statistical data are used the sources are indicated.

When data had to be modified, smoothed, adjusted, these modifications are to be described.

Also problems encountered when gathering data and how these were solved should be

described. When deductive statistics is used for data analyses (statistical hypotheses testing,

econometric modelling, etc), quantitative descriptions of data (descriptive statistics) are

presented.

The description of methods should be so precise that a specialist could repeat the

research, where necessary. This chapter shall also describe statistical methods or programmes

used in data processing.

This chapter does not write about research results.

3) Results and discussion, and conclusions and proposals/recommendations

The part of results and discussion shall describe the results (data) obtained during the

research, which are presented using charts, tables and author’s text, where he/she analyses,

synthesises and generalises the data obtained. The connecting text must avoid repeating andretelling of the information provided in tables and figure.

The results provide statistical processing of data results and assessments of their

reliability. Detailed tables, observation reports, questionnaire information, interview

transcriptions and other materials enabling checking of the results are provided in appendixes.

Results sub-chapter has to be written without scientific discussion elements and without

references to literature sources.


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In the section of discussion of results, the results are interpreted; connections,

regularities, possible generalisations, as well as exceptions, doubtful points, miscorrelations

etc are pointed out. The results obtained are compared to other authors’ analogous research

results, attempts shall be made to theoretically justify the results. The author shall discuss

what kind of attitudes can be developed on the basis of results.

Findings include the most important results (what is good and need to be

preserved/reinforced, what and for what reason is bad and needs to be improved).

Proposals/recommendations provide author’s opinions and possible solutions to

amend the situation in the respective area. It is advisable to present conclusions and proposals

in a systematised way, in a separate section at the end of the last chapter.

3.5.4. Conclusions

In Conclusions the author presents with his/her own words a generalisation of the

research, mentioning the objective and how the objective was achieved, pointing out the main

results and findings, suggestions, problems that need to be solved still, and development

trends. Conclusions and suggestions/proposals are presented by special items or theses.

Conclusions also identify the hypotheses, either proved or/and disproved with the

reasoning of approval or/and disproval.

Conclusions shall not raise any new problems, present no viewpoints or draw

conclusions in issues not discussed in previous parts.

Conclusions may not contain viewpoints or solutions not discussed in the main part of

the paper. Conclusions do not refer to literature sources or present opinions or conclusions

made by other authors. Conclusions assess whether the objectives of research were achieved

or not.

Introduction and Conclusions should be presented in such a way that a bystander could

have an idea of the problems, the way these were solved and main results.

Conclusions should be 2-3 pages long, depending on the nature of research.

3.5.5. R ésumé (summary in foreign language)

Résumé or summary in a foreign language is a brief presentation of major aspects and

statements in other than the main text language. The objective is to communicate as precisely


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and briefly as possible the text or the main ideas. Important is the factual correctness (nothing

the text does not support is added), presentation of the most meaningful details and no

unconnected conclusions to the text are made. Foreign language summary must provide a

generalised but exhaustive idea of the paper to those who do not understand the language of

the paper. R ésumé is not a direct translation but a symbiosis of the Introduction and

AbstractR ésumé is titled in the respective language, e.g. in English SUMMARY, in German

ZUSAMMENFASSUNG, etc. Underneath the foreign language résumé (e.g. SUMMARY)

write the title of the paper in the respective foreign language (all caps) and beneath that the

author’s first and family name. The summary in foreign language, title in foreign language as

well as author’s name are aligned left. Next comes the foreign language text with the first line

indented. The foreign language summary is approximately two pages long.

Note: Papers in Estonian and Russian language curricula require a r ésumé in English.

Résumé is not required in papers in curricula with English as the language of instruction.

Example:

SUMMARY

THE ROLE OF PRICE IN CONSUMER PURCHASING BEHAVIOR ON

THE TALLINN FOOD MARKET

Tiina Kask

The effectiveness of marketing and as a result the success of the whole company

depends on how well known the consumers, their needs and purchasing behaviour are.

Consumer behaviour is influenced by many factors, but marketing can affect it only via the

elements of the marketing mix, which are product, price, promotion and place.

The aim of this work is ...


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3.6. Language of the paper

The papers in curricula with Estonian as the language of instruction shall be written in

Estonian. By way of exception (foreign students, co-supervisor is from a foreign university,

studying and paper writing abroad, etc), with the supervisor’s approval and when there is a

defence committee speaking the respective language, the paper may be written in some other

language (e.g. English, German, Russia or Finnish). The papers in curricula with English as

the language of instruction shall be written in English. The papers in curricula with Russian as

the language of instruction shall be written in Russian.

It is important that the language and style used in the papers are correct, that the

author’s approach to the problems, justifications and conclusions are logical and observable.Language use must be strictly academic. One should avoid wordiness, reiterations.

Formal style, contractions, slang words, idiomatic, journalistic, populist expressions,

colloquialisms, poetic phrases etc are inappropriate in a research paper (e.g. the expressions

like “... there’s no smoke without fire” are not appropriate). One should also avoid

(over)emotional adjectives when describing phenomena or processes (for example “...

miserable economic situation”, “... profit kept growing nicely”, “… real estate market has a

big stopper on”).

One should avoid excessive influence of foreign language and mistranslations. The

meaning of the sentence must be translated, not individual words. In case one cannot find an

adequate equivalent to a foreign language term or doubts the choice, he/she may enclose in

parentheses the respective foreign language term in italic, for example (in English marketing ).

However, the terms may not be used only in foreign language.

When the paper contains more than twenty unfamiliar terms, abbreviations or symbols

and every one of them occurs more than once, it is advisable to make a list of abbreviations

and symbols, which together with the respective explanations shall be presented after

Introduction. Ensure consistency in using terms and symbols throughout the paper. The

papers should avoid using synonyms for the same scientific term. It is advisable to prefer

commonly used terminology. When traditional term is regarded as inappropriate and a new

one is suggested, reasonable arguments should be given. Foreign language terms introduced

into the language of the paper but written and pronounced as foreign terms, must be printed in

italic.


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Use of abbreviations and acronyms. Before using an abbreviation or acronym it

must be defined first by spelling it out fully. For example: Gross Domestic product (GDP);

International Bank for Reconstruction and Development (IBRD). Another possibility is to

present a list of abbreviations and acronyms with definitions in Appendix, which will be

referred to after every abbreviation or acronym. Eceptions are most widely known

abbreviations and acronyms, which are traditionally not spelled out in full (e.g.: USA, UN,

WTO etc). No abbreviations or acronyms are used in headings. The authors must use one and

the same abbreviation or acronym for the word throughout the paper.

British usage favours omitting the full stop in abbreviations which include the first and

last letters of a single word (e.g. Mr, Mrs, Dr), most other abbreviations, however, require a

full stop. Acronyms generally are in full caps omitting the full stop. Do not use an

abbreviation that can easily be avoided. Anyway, be consistent throughout the paper.

Mode of speech and voice of writing must be consistent throughout the paper. The

author may not take sides. Instead of using “I” or “we” (for example, we investigated, I

analysed), use impersonal and passive voice (e.g. “…is discussed, analysed, investigated in

the paper ” or “the paper discusses, analyses etc”).

It is preferable to use the indicative mode, because the predominant use of subjunctive

mode might leave an impression that the author is not quite sure of the correctness of his/her

statements.

Orthography. All kind of spelling mistakes and misprints are unacceptable. The

author must carefully double-check his/her paper, tables, formulas, figures etc. The meaning

and orthography of foreign words and infrequent terms need to be checked with the help of a

lexicon or dictionary. It is also advisable to use a special spelling and grammar software.

3.7. Cooperation between student and supervisor

Academic research paper is a student’s independent work, i.e. supervisor is neither a

co-author nor editor of the paper, not to speak of corrector. The student alone is responsible

for the correctness and content of the paper. Supervisor is for the student an instructor whom

to address to get a preliminary assessment, as well as advice and assistance. Confidential

relationship between student and supervisor is important primarily for the student.

http://www.informatics.sussex.ac.uk/department/docs/punctuation/node04.htmlhttp://www.informatics.sussex.ac.uk/department/docs/punctuation/node04.htmlhttp://www.informatics.sussex.ac.uk/department/docs/punctuation/node04.htmlhttp://www.informatics.sussex.ac.uk/department/docs/punctuation/node04.html


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Commencement stage. The role of supervisor is especially important in the early

stage of research, i.e. when the concept of research is devised and structure designed.

Supervisor shall be responsible for justfied recommendations and drawing attention to major

mistakes and shortcomings.

Writing stage. Supervisor shall monitor the development of the student and the whole

process of writing from start to end. It is recommended to make a work plan for that. The

student is required to submit the paper to supervisor at least twice. The first version is

individual chapters (sections), and finally the complete paper. The timetable should be made

so that the final version is submitted to the supervisor at least three weeks prior to the official

deadline; then the student has time to make amendments, where necessary. The student is

bound to regularly contact supervisor, inform him/her about the work, problems that arise,

possible changes etc.

Supervisor neither approves nor assesses the final version of the paper that is

submitted to him/her for reading for the first time, where the main aspects have not been

discussed with the supervisor. Supervisor need not correct formatting mistakes but points

them out. The same applies to mistakes in style, formulation and spelling. The terms and

terminology shall be discussed with the supervisor.

Concluding stage. The reverse side of the title page contains the author’s signeddeclaration (subchapter 4.2) that the paper has been written independently and in compliance

with the rights of other authors. If the supervisor approves of the paper, i.e. the paper satisfies

at least the minimum requirements, he/she signs the reverse side of the title page, which

means he/she recommends it for defence.

Research paper shall be duly submitted to supervisor, bachelor ’s thesis and master’s

thesis to the respective department. Supervisor shall submit to the defence committee a

written opinion on the bachelor ’s or master’s thesis within one week of the submissiondeadline. Defence committee shall take account of the supervisor’s opinion in assessment.


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4. FORMATTING OF THE PAPER

4.1. General requirements

The papers written at the School of Economics and Business Administration shall be

in the format complying with good international practices of academic research. Papers are

printed as MS Word documents on A4 format white paper, on one side only. An exception is

the title page where on the reverse side the declaration of authorship is printed. The reverse of

the title page also contains a supervisor’s notice on permission to defence and chairman of the

defence committee’s on defence.

The requirements provided in this Guide can be achieved in several ways in MS Word .

The Guide indicates one of these possibilities. The Guide uses English terms and is based on

the English version of MS Office 2010, because the computers in the TSEBA computer class

have an English version of Word.

For creating a Word document, first set the page layout (paper size, margins,

orientation, font size and line spacing):

Set the margins (Page Layout → Margins → Customs Margins) – Top and Bottom

margins must be 3 cm, Right margin 2 cm and Left 3 cm.

The font to be used throughout the paper is Times New Roman (including

Headings) and font size 12 pt (from format toolbar Font and Font Size); exceptions

are appendixes, tables and figures.

Line spacing throughout the paper is 1.5 ( Paragraph → Indents and Spacing →

Line spacing ), exceptions are the list of references, appendixes, tables and figures.

Text alignment is justified (on the format toolbar Justify). Where large spaces

appear between words, use hyphenation. For manual hyphenation choose an

appropriate place on the next line for hyphenation and click /.

All pages are numbered in one system (including appendixes), page numbers are

displayed starting from the first page of Introduction (title page is included in the


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numeration, but page number is not displayed), centred at the bottom of page.

Reverse side of the title page is not included in the numeration. Page numbers are

inserted by clicking Insert → Page Numbers → Bottom of Page →

Plain Number 2. To avoid displaying page number on the title page, choose Insert

→ Footer → Edit Footer and select Different First Page check box and click OK.

All chapters and sections have a heading that shows the content. All headings are

numbered with Arabic numbers (e.g., 1., 1.1., ...) and aligned left. Headings are

typed in Bold . For the first level headings use All caps, font size 16 pt. For the

second level headings use the first letter capitalised, font size 14 pt. For the third

level headings use the first letter capitalised, font size 12 pt.

Do not use abbreviations in headings and do not use full stop at the end of the

headings. When the heading consists of several sentences, every sentence ends

with a full stop, but not the last sentence. No hyphenation is used in headings. The

first paragraph after a heading shall have 18 pt spacing before it: Paragraph →

Indents and Spacing and Spacing, choose Spacing Before 18 pt (one blank line

with font size 12 pt). No blank lines are inserted before the next paragraphs.

The first level headings start from a new page, with 72 pt spacing before them

(four blank lines at the top of page with font size 12 pt). To make a new page

activate in the menu Paragraph → Line and Page Breaks click Page break before.

Lower level headings continue from the same page where the previous section

ended. Level two headings must have 36 pt spacing before them (two blank lines

with font size 12 pt). The third and next level headings shall have a 18 pt spacing

before (one blank line with font size 12 pt).

When less that two lines of text go on the same page with the heading, the heading

will be transferred to the next page. An example of text structuring is provided in

Appendix 1.

Text is organised into paragraphs, no blank line between paragraphs, the first line

of the paragraph indented. The indentation by 1.25 cm is chosen from Paragraph

→ Indents and Spacing in the Indentation check box clicking Special: First line

and typing By: 1,25 cm.

The general requirements for formatting papers are obligatory.


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4.2. Title page

All title page elements are written on a separate line, centred, with the exception of

information on supervisor; the place and date of defence are on the same line:

university name, all caps (TALLINN UNIVERSITY OF TECHNOLOGY);

faculty name (School of Economics and Business Administration);

name of department in the subject or under supervision of which the paper is

written;

name of the chair in the subject or under supervision of which the paper is written;

author’s first name and family name;

title of the paper in capital letters;

type of paper (research paper, bachelor ’s thesis, master’s thesis); in a research

paper add also the subject in which the paper is written;

title or position (lector, assoc. professor, researcher, senior researcher) and full

name of supervisor(s) – aligned right;

place (or location of supervising institution, i.e. town) and year of defence.

No punctuation is used on the title page, with the exception of the title. Title page font

size is 12 pt (except for the title). Title of the paper is printed in Bold, all caps, font size 16 pt.

Author’s first and family name are placed before the title, 2/3 from the top of the page.

Hyphenation and abbreviations are not allowed on the title page.

The reverse side of the title page of research papers, bachelor ’s theses and master’s

theses contains the author’s signed and dated declaration that the paper has been written

independently and all sources of information have been referenced. It must also contain the

student’s code and e-mail address.

The reverse side of the title page of research papers, bachelor ’s and master’s thesesalso contains supervisor’s approval of the thesis, including the place for signature and date.

The reverse side of the title page of the bachelor’s and master’s theses also contains

the chairman of the defence committee’s notice on permission to defence, including the space

for signature and date. The chairman of the defence committee’s notice on permission to

defence is omitted from research papers.

An example of the title page of bachelor ’s and master’s theses is provided in Appendix

2 and an example of the reverse of the title page in Appendix 3. An example of the title page


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of a research paper is provided in Appendix 4 and an example of the reverse of the title page

in Appendix 5.

4.3. Table of contents

Table of Contents is placed after the title page and describes the structure of the paper.

Table of Contents includes all headings and their corresponding page numbers precisely as

they occur in the paper. Table of Contents contains all headings starting from Introduction.

Only body part chapters and their subdivisions are numbered (decimal Arabic numbers, e.g.

1.; 1.2.; 2.3.1. etc). Table of Contents, Abstract, Introduction, Conclusions, References,

foreign language summary are not numbered. Every next level subheading is indented from

the preceding level. Add leader dots between the heading and the corresponding page number

(only number without abbreviation p.). Page numbers are aligned right. All appendixes are

listed in the Table of Contents with their respective headings and page numbers.

Table of Contents can be made automatically – using built-in heading styles. All

headings (except for the heading TABLE OF CONTENTS) need to match to the respective

level heading style (on the Home tab, in the Styles group choose „Heading 1“ or „Heading 2“

etc). For creating a Table of Contents choose References → Table of Contents → Insert Table

of Contents, the number of levels for the paper has to be chosen in the box Show levels (3 as a

rule).

It is reasonable to make a Table of Contents already when writing the paper, because

the links of headings in Table of Contents will take you directly to the respective heading in

the text. Before printing the paper out, update the Table of Contents: when computer asks

Replace, click OK. An advantage of the automatically made Table of Contents is that the

headings included in the Table of Contents and their respective page numbers are exactly as

they are in the text. However, it should be checked that the automatic Table of Contents uses

font size 12 pt. Use line spacing 1.5 for Table of Contents.

An example of Table of Contents is provided in Appendix 6.


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4.4. Body of the paper

Every element in the paper is designed in the same style throughout the paper

(headings, division, non-text elements such as tables, figures, equations etc). Where many

abbreviations, tables or figures are used in the paper, their lists may be included after Table of

Contents, indicating the page numbers of figures and tables at which they start in the paper.

A section should not start or end with a table, figure, equation or list.

4.4.1. Numbers

Usually the numerals 1-10 are spelled out.

Examples:

Two points,

Ten enterprises,

170 students.

When paper contains many numbers or large and small numbers side by side, use

numerals for all of them.

Example:

Liina has been working at the dean’s office for 5 years and at the rector’s office for 12 years –

her employment history at Tallinn University of Technology is 17 years long.

Numbers followed by a unit of measure or its abbreviation are written as numerals,

and a space is left between numerals and the unit of measure. With abbreviated units of

measure or symbols use numerals to denote numbers. The percentage sign and section mark

are also used only with numerals.

Examples:

The room is 4 m long, 3 m wide and 2 m high.

One litre of petrol cost 1 euro.

8%.

§ 5


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Do not leave a space between the numerals and symbols of percentage, degree,

coordinate minute and second.

Examples:

Daily average temperature is -5º.

Growth rate is 8%.

A space is used before the symbols of percentage, degree, coordinate minute and

second when the respective symbol is a logical part of the following symbol.

Example:

Average temperature -8 ºC (degree Celsius).

Years should be written in numerals rather than e.g. ‘last year’ or ‘this year’. The use

of more than 3−4 digits should be avoided both in body text and tables, if possible.

Example:

Correlation multiplier r = 0.346 instead of r = 0.345729315379067.

Round figures 100; 1000; 1,000,000 etc are spelled usually when exact figure is not

accentuated. Numerals are used when the exact figure is to be underlined.

Example:

About hundred people attended the meeting. 100 specialists answered the questionnaire.

For large sums it is advisable to use a combination of numerals and spelled-ou

numbers.

Example:

5 m or 5 million


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A number and the accompanying unit of measure, either abbreviation or symbol, is to

be placed on the same row (use Ctrl+Shift +).

In five- and more digit numerals split the digits into groups of three starting from the

right and use commas to separate the groups: 1,234,567 euro.

In value ranges use the unit of measure after the last numeral or before the value

range. Instead of to use en dash.

Examples:

16 to 60 years or 16 – 60 years

In the years 2001 – 2010

4.4.2. Tables

Tables are used for systematic presentation of texts and data. Tables with unprocessed

data (measured by the author or published by other authors) shall be presented in appendices.

Tables containing data calculated or processed in the paper or systematised text tables

are presented in the body text in case the table is no longer than one page. Large tables and

processed tables are presented in appendixes. All Tables are numbered consecutively using

Arabic numbers and either ordinary (recommended for a smaller number (up to 10) of tables)

or multiple level numbering (used for a larger amount of tables). For example: Table 1 or

Table 2.5, the latter standing for the fifth table in section 2. Every table is referred to in the

body text (for example: the results are presented in Table 4), and placed in the text as soon as

possible after the reference.

Table headings are aligned left, leaving a space of 18 pt before and after. This will

separate the Table heading from the preceding text and from the table itself. Heading starts

with the generic name „Table” and the number of the table with a full stop (see an example

after this paragraph). A Table heading starts with an uppercase letter and no full stop is used

at the end. The table heading font size is 12 pt. When all numerical data in the table have the

same unit of measure, the unit is added to the heading in parentheses. Where several units of

measure are used, these will be presented in the respective columns or rows, either in

parentheses or separated from the preceding text by a comma.


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Example:

Table 1. Budget revenues across counties in 2006 – 2011 (thousand euro)

Use borders and gridlines for tables, no shading for the background, only black and

white colours. To insert a table choose Insert → Table and relevant number of columns and

rows. The text and numbers in the table may be in font size 11 pt and line spacing 1.0

(Single). Tables must be centred. Column headings are centred. Texts are aligned left. Do not

use indentation. Capitalise the first letter of the headings of columns and rows. No caps for

the headings of sub-columns.

Example:

Table 2. Heading (unit of measure)

Uppercase first

letter

Uppercase first letter

lowercase first

letter

lowercase first

letter

lowercase first

letter

lowercase first

letter

Uppercase first

letter… … … …

Uppercase first

letter… … … …

Numerals in columns are aligned right so that the decimal points were aligned. It is

recommended to use comma for separating thousands. Columns must have headings,

advisably also the first column. Generic words like type, name etc should be avoided in

headings.


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Example:

Table 3. Indicators characterising labour productivity and wage level (euro)

Indicator AS A AS B

2011 2010 2011 2010

Average monthly wage 804 792 739 725

Sales revenue per employee 20,845 19,956 19,666 18,957

Source: (AS A … 2011; AS B … 2011)

Columns are usually not numbered. Columns may be numbered, for example, when:

a certain column is referred to in the text;

a column shows how the result is received (e.g.: „column 2 × column 3“).

Immediately after the table give a reference to the source(s) of data and/or comments

and Notes (line spacing 1.0). Leave a space of 18 pt between the table and the following text.

When a table is made by the author of the paper, write in the Source: Compiled by the

author/author’s calculations/prepared by the author on the basis of data provided in Appendix

3, etc.

Tables inserted in the text should be as simple and short as possible. Inserted in the

text are usually tables no longer than one page (including Sources and Notes). In case the

table with the references does not fit into the page, it should be started on the next page. The

free space should be used for the subsequent text.

4.4.3. Figures

Figures are all illustrative materials, including graphs, diagrams, maps, drawings,

schemes, photographs, etc. Figures are illustrative materials for the text and/or table

information. Figures must take into consideration that the information they contain is clearly

distinguishable and observable; use suitable types of figures for that. Figures are presented in

the same language as the paper itself; other language text is allowed only by way of

exception. Every Figure has to be referred to in the text. Refer to Figure in a suitable place in

text before that Figure. A space of 18 pt is left between the text and Figure to separate Figure

from the text. Figures are centred. Every Figure must have a caption summarising what the

figure depicts; the caption is laconic and is placed below the figure. Before and after the


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figure caption leave a space of 18 pt. Figure caption starts with the generic name „Figure“ and

number of that figure accompanied by a full stop. The caption begins with an uppercase letter

and no full stop is used at the end. Leave a space of 18 pt after the figure and before the

subsequent text. Recommended font size for symbols, numerals and words used in Figures is

11pt.

Example:

Figure 1. Relationships between financial accounting, cost accounting and management

accounting

Source: (Alver, Reinberg 2002, 21)

When a figure is used to illustrate numerical data gathered from different sources or

processed previously, the source indicated in that figure is the appended table with numerical

data. The original source(s) is indicated in the appended table.

4.4.4. Equations

Important equations for the paper are written on a separate row with explanations

(simple mathematical expressions need not be inserted). For writing an equation the equation

editor in MS Word may be used: choose Insert → Equation (where necessary, choose next

Insert New Equation). The basic font size for equations is 12 pt and font type Times New

Roman italic. Equations are typed on a separate row and are centred. Single letters and

symbols used in equations are printed in italic, not on a separate row. Correct mathematical

symbols have to be used (e.g. * is not multiplication sign). No punctuation marks are used

FINANTS FINANCIAL - - JUHTIMIS MANAGEMENT - - KULU COST - -

ARVESTUS ACCOUNTING ARVES ACCOUN - - AR ACCOUNTING TUS ING


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after equations. Symbols used for the first time and units of measure are defined on the next

row after the equation (line spacing 1.0), starting with „where“. When there are more than one

equation in the paper, these need to be numbered with numbers in parentheses. The equation

number is aligned right on the same row with the equation.

Example:

()

(1)

where

a – fixed costs,b – variable cost rate,

n – number of periods, X – activity content,Y – total costs.

With a large number of equations use multiple level numbering (e.g.: equation 2.3

would be the third equation in chapter 2). The writing style of equations should remain

consistent throughout the paper.

4.4.5. Lists

Lists are printed with line spacing 1.5 and paragraph spacing 0. Lists are formed of at

least two elements which have common attributes. That attribute in the list is mentioned in the

introductory phrase that ends with a colon. The lists are presented:

horizontally (elements are placed on one row in the text),

vertically (elements are placed on separate rows, rows are indented).

Lists with short (e.g. one word) elements may be presented horizontally. When the

sequence and number of elements are important (or elements have to be referred to), theelements shall be numbered (number is followed by a parenthesis) and separated by a comma;

the last element is separated by the word and .

Example:

Scandinavian countries are Norway, Sweden and Finland (the sequence is not important).

or

The main foreign trade partners of Estonia are: 1) Finland, 2) Russia, and 3) Latvia.


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Lists are numbered also in case the list points consist of more than one sentence. In

other cases the numbering (numerals or letters) is not necessary or may be replaced by bullets

(where list items are direct continuation of the preceding text) or other symbols.

Shorter than one-sentence list points begin with lowercase letters and are separated by

a comma or semi-colon; use full stop to end the last point in the list. When one point in the

list contains commas or other punctuation marks, use semi-colon to separate points.

Example:

Home working provides advantages also to employers (Arvola 2006, 38):

1) lower overheads,

2)

growth of labour productivity,

3) experienced workers do not quit and new ones can be hired,

4) improvement of enterprise’s reputation.

Sublists are denoted by lowercase letters in alphabetical order accompanied by the

parenthesis (where sequence of sub-elements is important) or a different symbol than in the

main list.

Example:

Elements in the list are:

1) sequenced (sequence is important, elements are numbered)

a) one-word elements are presented horizontally,

b)

one-sentence elements are presented vertically,

c) multi-sentence elements are presented vertically;

2) not sequenced (sequence is not important, elements are not numbered)

a)

shorter one-sentence elements are presented horizontally,

b) longer one-sentence elements are presented vertically.

One-sentence elements are usually presented vertically. Multi-sentence elements are

presented always vertically and the elements start with an uppercase letter and end with a full

stop. A full stop is used after numerals in numbering.

a methodological guide for writing and formatting student papers 2012

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