Admission essay for masters degree in accounting jobs
I am in need of a skilled and reliable accountant in Poland to assist with my monthly VAT filing and yearly tax filing. As a sole proprietor, it's crucial for me to meet all my financial obligations on time to avoid penalties and unnecessary stress. Key responsibilities: - Handling monthly VAT filings: You will be responsible for ensuring my VAT returns are accurate and submitted in a timely manner - Managing yearly tax filings: As a sole proprietor, I have a specific set of tax obligations that need to be managed effectively Ideal skills and experience: - Proficient in Polish accounting and tax laws: Having a deep understanding of the local regulations and requirements is crucial - Experience working with sole proprietorships: Being...
...aid in accounting and finance. The primary tasks include: - Bookkeeping: This involves accurate record-keeping of all monetary transactions. Your keen attention to detail and remarkable time-management skills would be beneficial. - Financial Reporting: A systematic record of all financial activities is needed for strategic planning. Expertise in preparing income statements, balance sheet reports, and cash flow statements is necessary. - Tax Preparation: Your tax preparation skills should ensure compliance with laws and regulations to avoid penalties. The individual best suited for this role should have a background in accounting, finance, or a related field. Experience working with sole proprietorships is a plus. Excellent...
am seeking an experien...resources: The reduction should align proportionately with the decrease in application instances. This is an IBM Maximo Application Suite installation that was done with an AWS Marketplace Template "IBM Maximo Application Suite (BYOL)". The template built all the instances (9 including 3 masters, 3 workers, and 3 workers (using m5.2Xlarge and m5.4xlarge) along with a boot node and bastion host) and the volumes (26 of them with 6.23 TB of storage being used) and it is way overkill for just using as a sandbox to learn in and educate. They had no other Template option when installing. Ideal Skills & Experience: - Expertise in handling the Red Hat OpenShift environment - Strong knowledge of AWS and instance management ...
**NO OR LIMITED EXPERIENCE IS OK - FEEL FREE TO APPLY. DO NOT USE GENERIC BID TEXT (NO COPY PASTING)*** Role is perfect for motivated and learning individuals who are eager for feedback and want to grow skills. Duration is 30 days internship. Those who surpass expectations will receive a serious offer to stay on team with better compensation. Sample tasks and responsibilities include, and are NOT limited to: 1. Research key topics or areas of interest and presenting options for the next steps. -> googling 2. Executing next steps and promptly executing action items from discussions. -> take instructions and act fast 3. Propose options from research as requested -> more googling 4. Be able to advise proactively on details including step by step document...
I'm in a situation where I need assistance in creating an XML file and validating it with an XSD file. I am trying to work with and XSD files but hitting roadblocks. The result I'm seeking is an XML file which encapsulates transaction data. This specific data will be gathered from a database, making database management skills essential for this project. Key things I require guidance on include: - XML element creation for transactional data pieces - Using a database for XML data source - Validating the XML with an XSD file The successful freelancer for this project will need a high degree of proficiency with XML and XSD files. They will need the ability to explain complex concepts in an easy-to-understand manner as this p...
I'm looking for a skilled and experienced writer to help me with a technical essay. This project involves: - Writing a 3000-word essay with technical content - Conducting thorough research using both primary and secondary sources Ideal candidates for this project will have: - Proven experience in technical writing - Strong research skills and experience in using primary and secondary sources - Ability to deliver high-quality, engaging content on time Please provide samples of your previous work, particularly in the technical writing realm, and outline your approach to handling both primary and secondary research.
I worked incredibly hard for over a year to bring you a top-notch learning program with Freelancer.com that was never revealed before… It's not just about teaching you everything I know and sharing my journey to the #1 amongst 70 million people; it's also about connecting you with a great community.. Once you complete the program and pass the test, you'll earn an exclusive badge that very few people get.. But.. Also, you get all of the following INCLUDED with NO HIDDEN COST in a YEARLY price of 129 USD: ➡️ Be among the elite few to earn the new IFC badge on your profile so that you can stand out! (Upon successful completion of the test) - Priceless! ➡️ Unlock hours of groundbreaking video content I’ve been working on for months that...
...Bulgarian speaker with proficiency in English, to focus on researching and writing engaging opinion pieces on political events in Bulgaria. Key Responsibilities: - Conducting thorough research on Bulgarian political topics - Crafting well-informed and insightful opinion pieces - Ensuring all content is of high quality, engaging and free from bias Ideal Candidate: - Native Bulgarian speaker with excellent English proficiency - Proven experience in political writing, particularly opinion pieces - Strong research skills and ability to present complex information in a clear and concise manner - Understanding of the current political landscape in Bulgaria - A degree in Journalism or Political Science would be a plus, but not required - Previ...
I'm looking for a ready-made ERP cloud accounting system like that offers these key features: - Inventory Management - Sales and Purchase Tracking - Financial Reporting I'm specifically seeking a system that has a: - Modern and sleek design I plan to integrate this ERP system with other software via API. Ideal Skills and Experience: - Experience with ERP cloud accounting system development - Proficiency in UI/UX designing - Proven ability in API integration with other tools - Familiarity with inventory management, sales tracking, and financial reporting systems. I want similar to
...earnings in a more organized and efficient manner. Key Requirements: - **System Upgrade**: I've been manually tracking these transactions in spreadsheets, but I now need a more robust and automated system. - **Improved Organization**: The primary goal of this project is to enhance my overall financial organization. - **Investment Tracking**: A secondary but important aspect is to have a system in place for monitoring and evaluating my investment performance. Ideal Freelancer: - **Accounting and Bookkeeping Expertise**: Strong background in personal finance and investment bookkeeping is essential. - **Software Proficiency**: Experience in working with personal finance software is highly preferred. - **Organization Skills**: Ability...
I need an expert t...past year. Your expertise in financial analysis would be a big asset in this project. Key Tasks: - In-depth scrutiny of quarterly income statements - Detailed examination of balance sheets - Profound analysis of cash flow statements Please note, a comparative analysis among the organizations is not required for this project. Your focus should solely be on individual organization's financial health. Ideal Skills: - Experience in financial analysis and accounting - Detail-oriented with proven analytical skills - Ability to interpret complex financial data This job will require thorough analysis and a keen eye for detail, hence relevant experience is highly sought after. If you are an analytical individual wi...
I'm in need of a LinkedIn specialist to establish and manage my accounting and auditing company's presence on LinkedIn from the ground up. The absence of a presence on this platform has been a significant missing piece in our marketing strategy. Key Tasks: - Developing and launching our LinkedIn business page - Consistent management and updates to the company profile Our target audience is predominantly local small business owners. consequently, the page should be optimized to attract this demographic. Ideal Skills and Experience: - Proven expertise and experience in setting up successful LinkedIn business pages - A mastery of LinkedIn's algorithms and features - Exceptional marketing skills specifically tailored towards reaching small busines...
In search of a professional with expertise in managing multiple aspects of a small business (1-10 employees). Requirement includes the following key areas: - Inventory Management: Highly skilled in inventory strategy, maintaining accuracy, and ensuring timely order fulfilment. - Customer Relationship Management (CRM): Proficiency in the management of all aspects of customer relationships, with the aim of improving business relationships, assisting in customer retention, and driving sales growth. - Project Management: Capabilities in managing projects, tracking progress, and ensuring smooth workflow in our small team set-up. - Billing and Accounting: Knowledge on maintaining a clean ledger, managing bills, conducting proper acc...
I'm seeking a Zoho expert to set up and configure Zoho One for my organization. We currently do not use any specific software or tools that need to be integrated with Zoho One. The main objective is to implement Zoho One for less than 10 users. Key Responsibilities: - Customize Zoho One to meet our business needs - Implement CRM, Sales Management, Email and Communication, and Finance and Accounting modules of Zoho One. - Provide necessary training to less than 10 team members on the use of Zoho One. Ideal Skills and Experience: - Extensive experience with Zoho One implementation and customization. - Proficiency in CRM, Sales Management, Email and Communication, and Finance and Accounting modules of Zoho One. - Ability to train small groups effect...
I'm in need of a proficient Archicad user who can accurately build a 3D model of existing building;s exterior based on provided plans, sections, photos and inventory. Key points to note: - Speed is of essence, as there is a defined deadline for this task. - The 3D model needs to be as per the provided plans in terms of dimensions. I am looking for high degree of accuracy. - Detailing of the model is as per the existing structure. Equal importance should be given to all elements - no specific emphasis required. The ideal candidate for this job would have: - A strong background in Archicad - Proven experience with architectural 3D modeling - Exceptional attention to detail - Ability to work under tight deadlines
I'm searching for a skilled professional to automate key aspects of my business's accounting procedures. Here's a quick rundown of what I require: - Automation of onboarding and tracking Ideal candidates for this job should possess: - Profound experience with automating business processes - Previous working experience in accounting procedures - Knowledge about onboarding and tracking automation Understanding the requirements of the project and having proficiency in Gohighlevel will be vital. Efficiency, accuracy, and attention to detail are crucial for the successful completion of this project.
We are exclusively seeking candidates based in Europe for this position. Please thoroughly review the job posting to ensure alignment with the outlined requirements and responsibilities before applying. Position Overview: We are looking for a dynamic Project and Delivery Manager in the IT or Business sector who excels in project management and embodies an entrepreneurial spirit. This role requires the ability to establish or already have an existing company for collaboration purposes, promoting an entrepreneurial approach to team leadership and development. Main Requirement: Candidates must have their own established company or be willing to establish one to work with us. This unique aspect of the role allows you to approach and engage with can...
I am looking for a professional accountant, preferably based in Switzerland, to help me streamline and organize my ERP system, particularly Odoo. Key Tasks: - Setting up the chart of accounts in a clear and systematic manner that is easily accessible - Configuring tax settings to ensure compliance with Swiss tax laws and regulations Focus Modules: - Sales & Invoicing: I need assistance in optimizing these modules to improve efficiency and tracking - Purchase & Inventory: Assistance in streamlining these modules would be highly beneficial Customizations: - While I do not have any specific requirements at the moment, I am open to suggestions and ideas from the selected candidate on how to further customize and improve the system Preferred Qua...
I'm looking for a developer to create a complex ecommerce website based on Odoo ERP. This project involves extensive customization and integration of various features primarily tailored for a multi-branch business model. The system must be able to handle multiple branch warehouses, with each customer being assigned to a specific branch based on their location. Key Requirements: - Integration of Point of Sale (POS), Accounting, Customer Relationship Management (CRM), Inventory Management and Purchases features from Odoo ERP. - Implementation of a system that assigns customers to a branch based on their location. This should be done automatically based on IP, and also allow customers to manually select their preferred branch. - Seamless user interface that enables ...
...will subsequently be used to develop aesthetically pleasing MP4 video presentations for jewellery pieces. Key Deliverables: - Creation of finely detailed 3D OBJ files for specific jewellery designs. - Conversion of these 3D models into 360-degree rotation MP4 videos showcasing the designs. Ideal Skills: - Proficiency in 3D modelling software to create detailed OBJ files. - Significant experience in video animation/rendering, specifically with jewellery. - A keen eye for detail and a strong aesthetic sense to capture the allure of the jewellery pieces. Your portfolio showcasing previously created 3D models and MP4 videos will be highly appreciated. I believe this project offers an exciting opportunity for creative individuals who are pa...
...a dynamic and motivated individual to join our team as a Real Estate Sales Executive. The ideal candidate will have a minimum of 1-5 years of experience in real estate sales, excellent communication skills, and ability of generating leads, converting leads, and closing deals. Responsibilities: Generate leads through various channels such as networking, referrals, cold calling, and online platforms. Communicate effectively with clients to understand their needs and preferences. Conduct property tours and provide detailed information about properties to potential buyers. Negotiate and finalize sales contracts, ensuring favorable terms for both parties. Follow up with clients throughout the sales process to provide updates and address any concerns. Stay updated on market ...
I worked incredibly hard for over a year to bring you a top-notch learning program with Freelancer.com that was never revealed before… It's not just about teaching you everything I know and sharing my journey to the #1 amongst 70 million people; it's also about connecting you with a great community.. Once you complete the program and pass the test, you'll earn an exclusive badge that very few people get.. But.. Also, you get all of the following INCLUDED with NO HIDDEN COST in a YEARLY price of 129 USD: ➡️ Be among the elite few to earn the new IFC badge on your profile so that you can stand out! (Upon successful completion of the test) - Priceless! ➡️ Unlock hours of groundbreaking video content I’ve been working on for months that...
...Representative to expand our presence in the Venezuelan auto industry. As a part of our team, you will be responsible for both B2B and B2C sales, with considerable focus on the former. Key Requirements: - A bachelor's degree, ideally in a relevant field such as Business or International Relations. - Fluency in both English and Spanish. - Previous experience in sales, particularly in the automotive industry, is a plus but not mandatory. Your primary responsibilities will include: - Developing and implementing strategic sales plans to expand our market in Venezuela, targeting both business and consumer segments. - Building and maintaining strong relationships with potential clients. - Representing our interests in a pr...
I need immediate assistance with TallyPrime for accounting entries and reconciliation. - Tasks include Sales and Purchase entries and Bank reconciliation specifically. - The completion time is critical as I need the project ready ASAP. Ideal applicants should have: - Proficiency using TallyPrime. - Strong experience with accounting and reconciliation. - Ability to work fast and efficiently. Please provide a brief overview of your relevant experience when applying.
I am looking for a proficient software developer to build an all-inclusive student fee management software. Key Features: • Ability to track multiple types of student fees • Capability to generate detailed fee reports • An automated reminder system. The software must smoothly integrate with our existing systems which include the school management system, attendance system, and our accounting software. Ideal Skills: • Experience in educational software development • Strong background in systems integration • Skilled in automation and report generation.
I require an experienced accountant to prepare a set of financial documents for my company. Last 2 year Audited Financial statements for the previous 2 fiscal year-ends: Income Statement, Balance Sheet, Cash Flow Statement Interim Financial Statements (Balance Sheet, P&L, Cash Flow Statement) Financial statements for the most recent interim period: Income Statement, Balance Sheet, Cash Flow Statement Merchant Processing Statement
I have bank statements from Bank A that I need converted into an Excel spreadsheet. The specific transactions you'll be dealing with are both deposits and withdrawals. Here's what I need: - A thorough and meticulous translation of each individual transaction...with are both deposits and withdrawals. Here's what I need: - A thorough and meticulous translation of each individual transaction: both deposits and withdrawals. - Once this data is entered into the spreadsheet, I need you to sort it by transaction type. This role requires expertise in Excel and a keen eye for detail is essential, as the integrity of the data will be paramount. Knowledge about financial transactions, specifically deposits and withdrawals, will be useful. A background in bookkee...
I am looking for an experienced accountant to assist with our monthly bill amount. We want experience accountant to help with calculating and dividing up our yearly invoice into 12 months. The yearly amount is there but we want a skilled accountant who can divide the amount up to 12 months with each month amount figure being different from the other. For example, dividing $100,000 by 12 months but each month has a different amount but the the total of 100k is still the same. Ideal Skills: - Proven experience in accounting - Knowledge of relevant accounting software - Strong attention to detail - Effective communication and reporting skills
I'm looking for a skilled freelancer to develop a customized net worth spreadsheet. This spreadsheet should enable me to meticulously track my financial progress across various categories. Key Requirements: - The spreadsheet should allow me to input and monitor: - Investments (especially individual stocks) - Debt - Savings - Income - Expenses - Other category for miscellaneous expenses or income - I require a simple, user-friendly design that makes manual data entry easy and intuitive. Skills and Experience: - Proficiency in spreadsheet software such as Excel or Google Sheets is essential. - Experience in financial tracking and net worth management is highly beneficial. - Understanding of stock market, investment tracking, and basic acc...
...Media Specialist Location: Muzaffarpur, near Patna Bypass Road, Bihar, India Type: Full-time, In-Person About Us: We are a leading educational institute in Muzaffarpur, dedicated to providing high-quality education and training to our students. We are seeking a talented and motivated Digital Media Specialist to join our team and enhance our online presence. Job Description: Position Overview: The Digital Media Specialist will be responsible for video editing, creating compelling thumbnails, managing digital marketing campaigns, and overseeing our social media channels. The ideal candidate will have a strong background in digital content creation and marketing, with a keen eye for detail and a passion for education. Key Responsibilities: • V...
...Content Manager will be responsible for creating the content that will be communicated in the social networks through the execution of material that allows to capture the expected target audience for each of the brands in charge. This position will collaborate with the Digital Strategy team including but not limited, to Graphic Designers, Digital strategists, Campaign Managers, and other colleagues. outstanding team player, and goal and details-oriented developer, who will help us to thrive and create amazing content. Role Main Responsibilities: Create content calendars, through teamwork and prior planning with the assigned Digital Strategist and Graphic Designer. Responsible for the publication of content, on time, taking care of spelling aspects....
I'm looking for a freelancer who can take the annual billing data from my personal business and create a professional, neat invoice from it. Key Details: - Final Format: The final invoice should be in PDF format. - Summary: I'd like the invoice to include a summary of the total income generated over the year. The summary should be kept simple and straightforward with a total sum, without the need for categorization or a monthly breakdown. Ideal Skills: - Strong attention to detail: The invoice should be well laid out and error-free. - Graphic Design: Experience in adding logos and making documents look professional is a plus. - Familiarity with accounting and invoicing: Some knowledge of these areas will be beneficial for understandi...
...may be interested in selling their businesses. Key Requirements: - Configuring : I am seeking a professional who can set up my instance of to effectively reach out to a wide network of professionals (accountants, financial advisors, bankers, wealth managers) with the aim to identify potential sellers among their clientele. - Contacting Professionals: Your role will be to utilize to establish contact with these professionals and to inquire about any potential business owners among their clients who might be interested in selling their businesses. - Handling Large Scale: You should be able to manage a large number of contacts and understand how to make the most out of the tool's capabilities. Ideal Skills and Experience: - Proficiency in : It's
I'm looking for a talented designer to create a modern and minimalist logo that will help enhance my brand recognition. The design should be clean, unique, and easily recognizable. I'm a personal trainer and strength and conditioning coach with a kinesiology degree, I have been a trainer for 6 years and I am planning to open up a gym, my gym name is Athletix Lab. My current logo can be seen on me website Key Requirements: - I need a logo that is simple yet catching, unique, and related to may feild that can be viewed as proffessional and engaging. - I want to make my logo also fit within a rectangle for banners, square for like an app logo, and circle. - Appropriate for social media, business cards, shirt pins, letterhead, posters/banne...
I'm looking for a Shopify expert to revamp my website, , focusing on targeting big and tall men. My current website, , is outdated and needs to be replaced. Key objectives: - Redesign the website layout: I'm looking for a more modern, visually appealing design that resonates with my target audience of big and tall men. This should also improve overall user experience. - Organize product categories: Ensure the website is structured in a way that makes it easy for customers to navigate and find what they're looking for. - Improve site navigation: Enhance the overall user experience by making navigation more intuitive and seamless. Specifically, I want to improve product showcasing to create a more compelling shopping experience. This will
I am looking for only Indians. I'm in need of a skilled writer for two key tasks: a business report and a blog post. Please note that some details were omitted by the client, so you may need to clarify them as you work. For the business report, I'll provide you with data regarding our company's financial performance, market trends, and growth opportunities. Your job will be to analyze this information and present it in a clear, concise, and insightful manner. This will help us make informed decisions in the future. The blog post's topic was not specified, so I'll need you to come up with a relevant, engaging theme. The target audience is also not clearly defined, so the content should be versatile and appeal to a broad...
...student pursuing my Master's Degree, and I need someone to summarize the chapters that are part of my final exam. The total number of pages is approximately 190 Pages in PDF format. Key requirements include: - Summarizing all chapters equally: I don't have a list of specific chapters or topics that need to be prioritized. The summaries should cover all the content in a concise, yet comprehensive manner. - Mixed format: The summaries should be in bullet points. This will help me grasp the key points quickly, while also understanding the context behind them. The deadline for completing the summaries is 3 days, so I need someone who can work efficiently and maintain the quality of the output. The ideal candidate for this project should ...
I'm looking for an analytical researcher and proficient writer to create an 8-page essay focusing on the American Federation of Teachers Union (AFT). The goal is to provide a comprehensive view into its history, its impact, and necessary future changes. What should this specific union focus on to remain in the business world? What changes are needed for unions to maintain support from their membership, the community, and the employers? Key Aspects: 1. Overview of AFT's History: Begin with an outline of the union's establishment and chronological development. 2. Impact: Next, analyze the AFT's impact on labor relations within the education industry. Discuss how they have influenced policies and teacher's conditions. 3. Challenges...
...role for a Sales and Marketing Specialist. The Sales and Marketing Specialist will be responsible for day-to-day tasks such as communication, customer service, sales, training, and sales management. The Specialist will also be responsible for developing sales strategies, conducting market research, and implementing marketing campaigns. Key Responsibilities: - Creating and executing a comprehensive social media marketing strategy on LinkedIn, with a focus on engaging our B2B audience. - Developing a lead generation plan that effectively targets and converts B2B clients. - Crafting and implementing a robust sales strategy to boost our B2B sales. - Conducting thorough market research to help refine our approach. -Excellent communication and customer service skills -P...
Logo and visit card for an accounting company "FIDUCIA"
...ERP freelancer to assist in migrating data from an old system to a new one. Key Requirements: - Expertise with Odoo version 15. Familiarity with the ins and outs of this system version is crucial to successfully migrate the data without loss or corruption. - Extensive experience is paramount. I'm eager to hear about the similar data migration projects you've handled in the past and the results you've achieved. - A deep understanding of the Accounting module which the data is primarily focused on. Ensure you are adept at dealing with figures, financial data, balance sheets and other financial reports. Best suited freelancers would be detail-oriented, meticulous, and possess a proven track record of handling similar tasks successfully. Let’s ...
...financial needs in US. The ideal candidate will have more than 5 years of experience in the field of accounting, and have a particular understanding of technology finance. The primary responsibilities of the accountant will be to: - Manage bookkeeping: This entails recording transactions, producing financial statements, and maintaining general ledgers. - Handle tax and VAT preparation: The accountant will be responsible for filing tax and vat return and ensuring to be up-to-date with any tax obligations. - Assist with financial planning: This will include helping to analyze the financial situation and make informed decisions about the future. The ideal candidate will have a keen understanding of technology finance, and be able to apply their financial exper...
I'm looking for a specialist to develop an auto repair shop management software. The software's primary goal is to track and bill for services rendered. I'm looking for a system with two user roles: - Administrator - Mechanic The software also needs to integrate with: - An accounting system - An inventory management system - A billing system Ideal candidates for this job will have experience in developing similar software. They will need to understand the unique requirements and workflows of an auto repair shop. Understanding the importance of accurate tracking, invoicing, and integration with other key systems is vital. Strong skills in the chosen development platform, attention to detail, and superb communication skil...
...software: User Authentication and Access Control: Allow administrators, teachers, students, and parents to log in with different levels of access. Student Information System (SIS): Store and manage student demographics, academic records, attendance, health information, and conduct records. Teacher/Staff Management: Manage teacher and staff profiles, attendance, timetables, and leave requests. Online Exam Module: Create and manage online exams with customizable parameters (e.g., time limits, question types). Provide tools for question creation, including multiple choice, short answer, and essay questions. Enable automated grading for objective questions and manual grading for subjective questions. Ensure security measures to prevent cheating, such ...
I'm in need of an experienced US accountant to handle bookkeeping and help with obtaining a Colorado Sales Tax License for my Shopify business. Here are the specifics of the project: - Bookkeeping: as my accountant, you'll be responsible for accurately maintaining records of financial transactions on a regular basis. This includes recording sales, purchases, receipts, and payments, as well as reconciling bank statements and generating financial reports. - Assistance with Colorado Sales Tax License: I need help in applying for a Colorado Sales Tax License. This involves understanding the specific requirements and regulations for sales tax in Colorado and ensuring that my business is compliant. Your experience as a US accountant w...
...a 1.02% stake in an SPV. Despite the overall sale price appreciation over five years, I'm facing a loss upon exit, contrary to expected gains. I'm seeking a forensic audit service to conduct a thorough analysis of this matter. I will provide my observations along with the Audit report and Bank statements. Before bidding, please ensure you have experience in conducting forensic audit investigations and the ability to observe irregularities (which will enable me to engage in a more informed dialogue with the SPV team). Key responsibilities: - Focus is primarily on the review of financial statements - Identify any signs of financial fraud - Deliver a comprehensive report of your findings Ideal candidates for this project should have: - Proven experi...
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Setup of accounting software, import and clear data to have it ready to work.
I'm in need of an individual with a strong academic background in accounting. The project will involve outsourcing analysis and interpretation. This is specifically for a graduate level academic project. Key requirements include: - Strong understanding of accounting principles - Experience and knowledge in outsourcing analysis - Previous experience in academic writing, specifically in accounting - Ability to deliver high-quality, graduate-level analysis Please include any relevant experience and samples of your previous work in your proposal.
