TALLINN UNIVERSITY OF TECHNOLOGY

School of Economics and Business Administration

A Methodological Guide

FOR WRITING AND FORMATTING STUDENT PAPERS

Tallinn 2012

Authors:
Virve Siirde, Monika Nikitina-Kalame, Kaja Lutsoja, Tarvo Niine, Liis Saks.

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. Bachelors thesis ..................................................................................................... 11
1.2.2. Masters 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

3.5.5. Rsum (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. Bachelors and masters 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

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

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 authors 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 formatting
academic 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, bachelors thesis and masters
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 wont 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 students 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;

bachelors thesis;

masters 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 authors 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.

In general, an essay is written without supervision. The required length of an essay is decided
by the instructor, the most common length being 57 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 authors own opinion. The first chapter of this kind of
refereative paper describes briefly the author of the source work.
When several sources 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 rsum are omitted from
the refereative paper.

1.1.3. Internship report

Internship report is a written report of the assignments fulfilled during the internship,
application of knowledge acquired during the previous studies, of new knowledge and skills
obtained during internship, and conformity of the internship to the objectives. An internship
report shall be based on the internship syllabus of the respective curriculum. Requirements for
bachelor and masters study internship reports are provided in the internship guide, which is
available on the TSEBA website under the link Internship report.
A bachelors study internship report should be approximately 15-20 pages long
(appendixes excluded).
A masters study internship report should be approximately 10 pages long (appendixes
excluded).
The requirements of TSEBA, TUT for writing and formatting papers must be adhered
to when writing an internship report. Abstract and rsum are omitted from the internship
report.
The method of how the internship report is defended shall be decided in the respective
chair.
1.1.4. Research paper
Depending on the curriculum, the student has to write either: 1) a Research Paper I and
Research Paper II, or 2) a Research Paper.
Research Paper I (Basic Study Research) represents solving of a specific problem
given or approved by supervisor by applying particular methods of research. Research Paper I
is based on a subject studied within the basic study curriculum. The topic may be selected
from the list of sample topics of the respective chair and 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 I, the student has acquired the skills of
searching for and working through special literature, of collecting and processing empirical
information and expressing oneself in writing; acquired skills of formulating a research

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 to
appendicess), 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 supervisors 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)

Reference
sources

Volume (pages)
(from title page
to appendices)
20-25

Research Paper I
(Basic Study Research)
Research Paper II
(Core Study Research)

Acquire basic academic

research methodology
Acquire and using
academic research
methodology

20-25

Min10

Research Paper

Acquire academic
research methodology
and apply methods

20-25

Min10

Min10

The research papers shall be drawn up in accordance with the requirements of TSEBA,
TUT for writing and formatting papers. Abstract and rsum 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 bachelors or masters 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. Bachelors thesis
Bachelors 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
11

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
bachelors degree.
The topic of the bachelors thesis has to be related to the main specialisation (see
Table 2)
Table 2. Bachelors curricula and main specialisations
Curriculum
TAAB02 Public sector economy
(previously TAAB02 Economics)
TABB02 Business

1.
2.
1.
2.
3.
4.
1.
1.
2.
1.
2.
3.

TASB08 International relations

TVTB03 International Business Administration
TACB08 Business administration

Main specialisation
Public sector finance
Urban and environmental economics
Business finance
Accounting
Management and work organisation
Marketing
International relations
Marketing
Finance and accounting
International business administration
Finance
Marketing

The bachelors thesis is to consolidate the skills like problem formulation, target
setting, task discrimination, methods of searching, collecting and processing of information,
drawing of conclusions, making suggestions, as well as presenting of results. A bachelors
thesis is to reveal the students 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 bachelors thesis
has more weight on integrating theoretical and empirical analysis and on generalising and
integrating the results of analysis.
The general characteristics of the bachelors thesis are provided in Table 3.

12

Table 3. Characteristics of the bachelors thesis

Type

Purpose

Volume
(EAP)

3 year curriculum
based bachelors
thesis

Volume
(pages)
(from title
page to
annexes)
4045

Quantity of
reference sources

Learn the academic

8
Min
research methods and
20 (10*)
apply the methods in
depth
*Note: By way of exception and with the consent of the supervisor, the number of foreign language
sources may be different in certain topics. The number of foreign language sources is obligatory for
students 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 bachelors
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).
Bachelors theses shall be defended publicly in front of the specially appointed
defence committee.
Bachelors 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. Masters thesis
Masters thesis is an academic research paper (in 3+2 curriculum) written
independently and personally under the guidance of a supervisor. The purpose of a masters
thesis 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 masters
degree. Masters thesis in MBA curriculum is an applied research where the author discusses
and solves in a comprehensive manner topical practical economic problems.
The masters thesis topic in the 3+2 curriculum has to be related to the main
specialisation (see Table 4).

13

Table 4. Masters thesis curricula and main specialisations

Curriculum
TAAM02 Public Sector Economy
(formerly TAAM02 Economics)

Main specialisation
1. Urban and Environmental Economics
2. Public Sector Finance

TARM02 Business Finance and Accounting

1.
2.
3.
1.
2.
3.
1.
1.
1.

TATM02 Management and Marketing

TAKM02 Business Administration

TVTM03 International Business Administration
TASM08 International Relations and European
Studies

Business Finance
Accounting
Auditing
Management
Marketing
Human Resource Management
Business Administration
International Business Administration
International Relations and European
Studies

In comparison with the bachelors thesis, the contribution of the author of the masters
thesis and the share of new information must be bigger. The types of masters thesis are
provided in Table 5.
Table 5. Classification of masters theses
Type

Objective

Volume
(EAP)

3+2
curriculum
Masters
thesis
MBA

Volume (pages)
(from title page
to annexes)
6070

Quantity of reference
sources (in foreign
language)
Min
35 (15)*

Synthesising application of
30
scientific methods of
analysis and presenting of
practical solutions
Synthesising application of
30
6070
Min
scientific methods of
35 (15)*
analysis and providing new
practical solutions
*Note. The number of foreign language sources is obligatory for students in Estonian and Russian
curricula who write their graduation paper in Estonian or in Russian.

Masters theses shall be defended publicly in front of the specially appointed defence
committee. Masters 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.

14

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 a
research 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.

15

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 researchers skills, grasp and level. Problem conveys the idea and meaning of the
research.
Academic research problems should be simultaneously:

problems enabling academic research;

16

development problem (problem arises or grows sharper in the future) rather than
emergency problems (problem is acute, needs immediate solution);

current problems (topical today) and potential future problems (not yet very topical
today) rather than past problems (not topical any more, but may teach something
useful);

complex problems recommended (comprise many interrelated problems (hierarchy

of problems)).

An academic research problem cannot be too simple, unsolvable or unresearcheable; it

must satisfy the academic research requirements of the respective academic level. It is not
reasonable to choose a research problem that is solved/settled before the research is finished.
A complex problem may have a number of influencing factors that one needs to know
in research and take into account (political, social, socio-psychological, psychological,
technical, technological, historical, ethical etc). Solving of a complex problem requires
knowledge and skills in several specialities (e.g. business model, strategy). Methods of system
analysis or combined methodologies can be used.
In reality there are no problems delimited by one speciality only, if only these tasks
that can be solved with the help of unambiguous methods.
From the aspect of academic research it is important that the problem is new. Problem
should be chosen taking into consideration the amount and duration of work. Problem
statement may be in every way appropriate but when its solving means a lot of work (exceeds
EAP limit), it is not reasonable to select this problem for the research. Research problem
statements must take into consideration that an objective of the research is to solve actual
problems, not imaginary, i.e. pseudo problems.

2.3. Theory and methods

Every academic research paper must contain parts describing theory and methods.
Parts that describe theory present and compare theories used by other authors to
investigate this subject.
It is inevitable that various methods of research are used in research.
Method is a process used for investigating/solving a problem, a combination of
techniques that enable to get new information about the problem in order to solve it.
17

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 masters 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 (decisionmaking).
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

18

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 authors 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.

19

3. PLANNING AND CONDUCTING AN ACADEMIC

RESEARCH
The students should start writing a research paper and a graduation thesis as soon as
possible, research papers advisably 3-4 months before the submission deadline and bachelor
and masters theses at least one year prior to the expected defence. The recommendation is
based on the significance of the research problem, i.e. the appropriate choice and formulation
of the research problem takes several months, depending on the topic and nature of research.
Because of the large variety of research papers and problems it is impossible to
provide detailed recommendations. So as the research would proceed purposefully, we next
describe the principles and stages of planning and conducting academic research.

3.1. The choice of research area and supervisor

Academic research begins with the choice of research area or formulating a research
problem. Research area shall be chosen by the student according to the main specialisation in
the curriculum. Supervisor can assist in finding the research area as well as formulating the
research problem, and he/she most certainly shall not be a co-author. Potential supervisors for
research are appointed in the curriculum. For bachelor and masters theses the student can
choose supervisor within the main specialisation. Supervisor is a TSEBA faculty member
who has at least an equal diploma or academic degree, or an equivalent qualification with the
academic degree to be awarded to the student. If necessary (e.g. for a subject requiring expertspecialist in a specific field, or where more sophisticated statistical or econometric methods
are used), a co-supervisor may be appointed from some other chair of TUT or outside
(external supervisor). The choice of co-supervisor has to be approved by the principal
supervisor, the choice of external supervisor with the head of the respective chair.
Finding a supervisor and applying for his/her consent in due time is the responsibility
of the student. The student may make the initial choice from among the list of faculty of the
20

respective chair, taking into consideration previous contacts and cooperation. Under particular
circumstances (e.g. the list of students of a particular supervisor is closed, or the research area
of the supervisor is not that of the students main specialisation) the supervisor may refuse
from supervision. In case the student has problems with finding a supervisor, he/she may turn
to the head of the chair of her/his main specialisation.
The student and instructor in the respective area shall come to an agreement between
themselves about supervision. The list of sample topics and supervisors (topics of papers) on
the TSEBA website help to find an appropriate supervisor.
Internal regulation of the choice of topic and deadlines are available at the TSEBA
website.
The study advisor shall assist students find a supervisor, where necessary.

3.2. Research concept

Major components of a research are research problem, theoretical background and
methods used. Authors creativity in finding possible solutions to the research problem and
analysing cannot be disregarded. Problem, theory and methods constitute an integral whole. It
is supplemented by the students vision of a possible solution of the problem.
A research concept must be submitted to the supervisor in writing and it should
contain the following:

potential title of the paper;

the research problem/question to be solved and its justification;

objective (what the paper wants to achieve, where to reach);

where necessary, work hypothesis(es) (what the paper wants to prove or disprove);

object (object of research: who, why);

explanation of the theoretical background, i.e. what kind of theory, whose

viewpoints, why these theories (based on the research problem);

explanation of the choice of research methods (e.g. qualitative/quantitative

methods);

expected final results, i.e. what might be solution to the problem.

21

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, subchapters 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).

22

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.

23

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 authors declaration, and in bachelors and masters
theses, the supervisors and the chairman of defence committees 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 section
headings 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,

rsum (summary in foreign language)*.

Back matter contains:

references,

appendices.

*Note: Papers in Estonian and Russian language curricula require a rsum in English.
Rsum 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
24

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 - 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.

25

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.
26

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 students 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 havent.
Every paper must clearly identify the students personal contribution to the problem,
which may reveal, for example, in confronting and comparing different authors opinions
27

(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 wouldnt be limited to citing one authors 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 authors 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 authors text, where he/she analyses,
synthesises and generalises the data obtained. The connecting text must avoid repeating and
retelling 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.

28

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 authors 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. Rsum (summary in foreign language)
Rsum 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

29

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. Rsum is not a direct translation but a symbiosis of the Introduction and
AbstractRsum is titled in the respective language, e.g. in English SUMMARY, in German
ZUSAMMENFASSUNG, etc. Underneath the foreign language rsum (e.g. SUMMARY)
write the title of the paper in the respective foreign language (all caps) and beneath that the
authors first and family name. The summary in foreign language, title in foreign language as
well as authors 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 rsum in English.
Rsum 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 ...

30

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 supervisors 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
authors 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 ... theres 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.

31

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 students 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.

32

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 authors signed
declaration (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, bachelors thesis and masters
thesis to the respective department. Supervisor shall submit to the defence committee a
written opinion on the bachelors or masters thesis within one week of the submission
deadline. Defence committee shall take account of the supervisors opinion in assessment.

33

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 supervisors notice on permission to defence and chairman of the
defence committees 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 <CTRL>/<->.

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
34

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.

35

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;

authors first name and family name;

title of the paper in capital letters;

type of paper (research paper, bachelors thesis, masters 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.
Authors 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, bachelors theses and masters
theses contains the authors signed and dated declaration that the paper has been written
independently and all sources of information have been referenced. It must also contain the
students code and e-mail address.
The reverse side of the title page of research papers, bachelors and masters theses
also contains supervisors approval of the thesis, including the place for signature and date.
The reverse side of the title page of the bachelors and masters theses also contains
the chairman of the defence committees notice on permission to defence, including the space
for signature and date. The chairman of the defence committees notice on permission to
defence is omitted from research papers.
An example of the title page of bachelors and masters 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
36

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.

37

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 deans office for 5 years and at the rectors 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

38

Do not leave a space between the numerals and symbols of percentage, degree,
coordinate minute and second.
Examples:
Daily average temperature is -5.
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 C (degree Celsius).

Years should be written in numerals rather than e.g. last year or this year. The use
of more than 34 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

39

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 1660 years

In the years 20012010

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.
40

Example:
Table 1. Budget revenues across counties in 20062011 (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
Uppercase first
letter

Uppercase first letter

lowercase first

lowercase first

lowercase first

lowercase first

letter

letter

letter

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.

41

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

AS A
2011

Average monthly wage

804

AS B

2010
792

2011
739

2010
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/authors 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
42

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:

FINANCIAL
FINANTS ACCOUNTING
ARVESTUS

COST
KULU ACCOUN
ARVES -

JUHTIMIS MANAGEMENT
ACCOUNTING
AR

ING
TUS

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
43

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
b
n
X
Y

fixed costs,
variable cost rate,
number of periods,
activity content,
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), the
elements 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.

44

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 enterprises 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.

45

Example:
Tasks for the achievement of the objective:
1. On the basis of literature, provide an overview of the emotions as well as factors of
employees and customers emotional satisfaction and of the relationships between
them and of the development of an emotional customer experience.
2. Conduct an empirical research study satisfaction of the personnel with their
work.
3. Analyse emotional satisfaction of employees and compare emotional satisfaction
of employees and customers.
4.4.6. Referencing the sources
Reference in the text is an indication that the previous part has been cited, paraphrased
or summarised from the authors own or other authors published works. Opinions of all other
authors and information provided by them must be referenced; well-known understandings
and fundamental truths, in principle, need not be referenced. All other authors original
statements, problem statements, citations, numerical data, schemes etc including data obtained
from databases and elsewhere that are used in the paper must be referenced. The list of
references includes only those sources which have been specially referred to in the paper.
Other authors viewpoints may be quoted, paraphrased or summarised in the paper. A
paraphrase communicates viewpoints presented in other authors paper, the idea of his/her
text in a free form, often in a concise way, supplemented by comments. No quotation marks
are used; however, it is necessary to indicate the source or author.
Example:
One can perceive an increase in the share of fixed costs in total costs of a number of
enterprises (Alver, Reinberg 2002, 51).

In the lists, the source must be indicated at the very beginning, so as it would be clear
this is not authors own creation.

46

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 enterprises reputation.
Sometimes a paraphrase may be based on several authors different papers; in that
case all of them must be referred to. Paraphrases may be supplemented by authors own
viewpoints in the issue.
A quotation repeats the exact words of another, maintaining the exact meaning of
these words and is put between the quotation marks. A quotation from other language must be
translated as precisely as possible. Where possible, also add the original quotation. The
reference is inserted immediately after the quotation marks ending the quotation, irrespective
of whether it is in the middle or at the end of the sentence. To quote means to repeat the exact
words of the original, maintaining the exact meaning of these words (sentences ripped out of
the context can be arbitrarily interpreted). A quotation may not be modified by adding own
words or by cutting out words that modify authors idea. In a quotation it is not allowed to
add fragments of different sentences into one sentence. When you omit words/sentences in a
quotation, denote this by three dots (...). Parts of a quotation can be explained or emphasised
by putting this in square brackets. Shorter quotations are inserted in the text between
quotation marks.
Example:
One can perceive a tendency toward increasing share of fixed costs in total costs in many
enterprises nowadays (Alver, Reinberg 2002, 51).
The name/date system of referencing is used at TSEBA, TUT. The references are not
numbered in this system. The citing depends on whether:
the reference is to the whole book or some pages in the book;

authors name of the cited paper is mentioned in the sentence;

it is one- or multiple sentence citation;

reference is made to one or more sources.

47

The reference to a one-sentence quotation or paraphrase is placed in parentheses

before the full stop ending the sentence.
Example:
One can perceive an increase in the share of fixed costs in total costs in many enterprises
nowadays (Alver, Reinberg 2002, 51).

Reference to a longer (more than one sentence) quotation or paraphrase is placed in

parentheses at the end of the last sentence after the full stop; no full stop after the parenthesis.
Example:
One can perceive a tendency toward increasing share of fixed costs in total costs in some
enterprises. This is due to many factors. (Alver, Reinberg 2002, 51)

A reference to a book with (an) author(s) named on the title page comprises the
authors family name (first name or initials are not included), followed by the year of
publication and, where necessary, page numbers. Page numbers are not included when the
reference is to the source as a whole. First name or first name initial is to be added when
reference is made to authors with the same family name (e.g. J. Alver and L. Alver). When
there are two authors for a work, they both should be noted in the text with and between
them. When there are more than two authors, only the first author should be used, followed by
et al. Do not use comma between the authors name and the year of publication.
When quoting several works published by the same author in the same year, they
should be differentiated by adding a lower case letter directly after the year for each item (e.g.
Kerem 2009a and Kerem 2009b).
When the author or regulation has been named in the sentence already, write only the
year of publication and page numbers in parenthsis.
Example:
R. Arvola has discussed home working as an opportunity to increase employment (2006, 35).
References to the work of an author that appears as a chapter, or part of a larger work,
that is edited by someone else, should be cited using the title of the source. For a source with
48

no author write the first words of the title followed by three dots, each separated by a space.
The title is written as far as the source is identifiable.
Example:
The professional language committee pointed out the need to improve the comprehensibility
of decisions, guidelines and information given to citizens (Kieli 1981).

When the same source is cited at the same page on several occasions, write Ibid.
instead of the authors name and year of publication.
Example:
Home working involves risks also (Ibid.).

References to other parts of the same work can be made either directly or indirectly
(reference is in the parentheses).
Examples:
Equation 2 demonstrates that ...

Using the method of least squares, the prognosticated total costs in January are 46,900 euro
(see Equation 7).

If you make reference to a list, the reference should be made at the beginning of the
list (see an example of the list, p. 46).
4.4.7. Citing laws and regulations
For referencing laws and regulations listed in the References use the title of the law of
regulation, or abbreviated title (in iterative references).
Example:
(Commercial Code) or (CD)

49

A reference to a law or regulation contains the law title (the first one or two words
shall be written out, or an abbreviated version with three dots) and the article; where
necessary, the date of coming into effect of the Act and section, subsection and clause.
Example:
(Commercial Code, 247 (2)).
In case of in-text citing of legislation at the beginning of the sentence, the provisions
(e.g. article, section, clause) are better to be written out.
Example:
Article 7 provides ...

When citing in the middle of the sentence, abbreviated versions of laws and
regulations may be used.
Example:
Articles 7 and 13 of the Commercial Code establish ...

4.4.8. Appendices
Materials which are relevant for achieving the objective of the work but not directly
necessary in the text, or sizeable materials, shall be presented in appendices: for example,
unprocessed data (if necessary), large tables and figures, computing software generated
reports, questionnaires. Each appendix must be referred to in the text.
Appendices are placed at the end of the paper. Appendices begin with level 1 heading
APPENDICES, which may be on the same page with Appendix 1 (in this case, no space of 72
pt is left on the top of the page). Each appendix begins from a new page. Appendices are
numbered in order of reference in the text and have level 2 headings (e.g.: Appendix 2. Title
Page Example), no space of 36 pt before headings. The second and next pages of an appendix
are headed as, for example, Appendix 2 continued. Headings of appendices are also included
in Table of Contents. When a table or figure is presented as an appendix, the heading is the

50

table or figure caption. References, comments and notes are placed after the table or figure as
usual (see 4.4.2. and 4.4.3.).

4.5. References
All sources cited in the text must appear in the list of references at the end of the paper
(References) and all sources in the list of references must have been cited in the text. The list
of references contains some required elements, which may vary in references in terms of their
sequence, punctuation and emphasis of individual elements. On the basis of the reference it
should be possible to identify the source unambiguously; it should also be possible to assess
its topicality and reliability. All elements of a reference except title must be in the same
language with the paper, including all abbreviations should be presented in the respective
language, for example, in an English language paper pp. (pages), ed (edition), vol (volume),
etc.
Alphabetise the list of references by the family name of authors; if the work has no
author or editor, alphabetise the work by the first word of the title. When the source has more
than one author, write the names in the same sequence as they appear on the title page. For
references which have elements in other than Latin alphabet, it is advisable to transliterate
them into Latin alphabet according to international standards, and at the end of the reference
add a note in parentheses on the original language of the source, for example (in Russian). If
the author regards it impractical to transliterate such references, they may be presented in the
original language alphabet separately, after the Latin alphabet sources. The references are not
numbered.
The papers by the same author are listed in order of the year of publication, starting
with the earliest. The papers by the same author published in the same year are listed in
alphabetical order by the lower case letters added to the publication date: a, b, c etc.
The list of references is aligned left. If a reference is longer than one line, use
indentation of subsequent lines (hanging). Use single line spacing for the list of references.
Leave an empty space between two references. Depending on the type of source, a reference
must contain some mandatory elements.

51

4.5.1. Books
References to (a) book(s) with (an) author(s) contain: Author(s). (Year of
publication). Title: sub-title. Edition. Place of publication: Publisher.
In the first position in authors name is the family name, followed by a comma and
initial(s). Separate the names of authors by a comma, use an and to link the last two. Where
two authors with the same family name have also the same initials, write out the first names.
Titles are to be written in full, unabridged. Include edition number only if it is not the first
edition, write it in Arabic alphabet with a description (e.g.: 2nd revised ed.). If the year of
publication cannot be identified, write s.a. (sine anno). The place of publication is a town or
city. Where there is no place of publication, write s.l. (sine loco). The name of publisher is to
be separated by a colon from the place of publication.
Examples:
Alver, J. and Alver, L. (2009). Finantsarvestus: Phikursus. 2nd revised ed. Tallinn: Deebet.

Chiang, A. C. (1984). Fundamental Methods of Mathematical Economics. 3rd ed. New

York: McGraw-Hill.
Vesnin, V. R. (2007). Menedment: Utebnik. 3rd ed. Moscow: Prospekt (in Russian).
For books with no author named on cover or title page give: Title: subtitle. (year of
publication). /Editor or organisation. Edition. Place of publication: Publisher.
For edited works where the name(s) of editor(s) is written on the title page or its
reverse, write after the year of publication, separated by a full stop, the editor(s) initials
followed by surnames with the word editor or editors before the initial(s).
Examples:
Ideest eduka ettevtteni: ppematerjal. (2008). / Editors R. Sirkel, K. Uiboleht, J. Teder ,
M. Nikitina-Kalame. Tartu: Haridus- ja teadusministeerium.
Working Papers in Economics (2006). /Eds. J. Alver, E. Listra, K. Paadam, M. Randveer,
M. Saat, U. Venesaar. Vol. 19. Tallinn: Tallinn University of Technology.

52

For books freely available over the internet, add full internet address and accessed
date.
Example:
Ideest eduka ettevtteni: ppematerjal. (2008). / Editors R. Sirkel, K. Uiboleht, J. Teder,
M. Nikitina-Kalame. Tartu: Haridus- ja teadusministeerium.
http://www.innove.ee/orb.aw/class=file/action=preview/id=3033/Ideest+eduka+ettev
%F5tteni.pdf (21.06.2011)
4.5.2. Articles
Articles are published in journals, newspapers and elsewhere. Articles may be also
published as chapters in collections of papers. In the first part provide information on the
article/paper, in the second part where it was published. The two parts are separated by en
dash.
For chapters in collections of papers the required elements for a reference are:
Author(s). (Year of publication). Title of paper. Full title of publication, Volume number
(Issue number) or date. Place of publication: Publisher, page numbers. When the collection of
papers has an editor or editors add his/her/their name(s) after the publication information
before the place of publication.
Examples:
Siirde, V. (2002). Juhi eetiliste otsuste mju organisatsiooni ttajate kitumisele.
X Majandusorganisatsioonide juhtimisprobleemide konverents, 28 November 2002.
(Ed.) K. Gerndorf. Tallinn: Tallinna Tehnikalikool, pp. 106110.
Wahl, M. F. (2008). Governance and Ownership: Theoretical Framework of Research.
Working Papers in Economics. Vol. 25. (Eds.) J. Alver, E. Listra, M. Randveer, K.
Paadam, M. Saat, U. Venesaar. Tallinn: Tallinn University of Technology, pp.
149162.

53

For articles in journals and newspapers the required elements for a reference are:
Author(s). (Year of publication). Title of article. Title of journal, Volume number or date,
page numbers.
Examples:
Karnau, A. (2007). Tsturite idee leiab vastuseisu. Postimees, 26 January, p. 9.

Alver, L., Alver, J., Sundgaard, E., Thomsen, J. (2010). Challenges for the Estonian
Accounting Staff. Journal of International Scientific Publications: Economy &
Business, No. 4, pp. 129138.

Articles from a reference book are referenced in a similar way as a paper in collection
of papers. The reference can be written as a short record entry using the Latin abbreviation
s.v. (sub verbo).
Example:
Transliteerima. (1999) Eesti keele snaraamat. (Ed.) T. Erelt. Tallinn: Eesti Keele
Instituut, p. 819.
4.5.3. Legislation
In the first part of a reference to a piece of legislation provide information on the
legislation, in the second part where it was published. The two parts are separated by en dash.
The required elements are: Title of the piece of legislation. The body that passed the law and
date of passing. Full or abbreviated title of publication, year of publication, issue number,
legislation number.
Since legislation is mostly accessible over the internet, a reference to a piece of
legislation should be made to the official source (not internet address).
Example:
Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of
economic activities in the European Community. OJ L 293, 24.10.1990, p. 126.

54

Required elements for a reference to judicial decisions are: Title and number of court
case. Name of judicial body. Date of judicial decision. Full internet address and accessed date.
4.5.4 Sources access to which is restricted
Sources access to which is restricted include reports and documents, study materials,
dissertations and graduation papers, archive materials, unpublished interviews etc. Required
elements for manuscript reports, documents etc are title of the document, year (or date),
authorship/organisation and, where necessary, type of material (e.g. manuscript, in
parentheses).
Example:
Accounting bylaws. (2009). O Jaekaubandus.
Required elements for manuscript graduation papers (bachelors, masters theses and
graduation papers) are: Authors name. Year. Title. Educational institution and
department/faculty. Number of pages. (Type of paper).
Example:
Taal, L. (2011). Juhtimisotsuste mju rihingu sidusgruppidele. TUT Department of
Business Administration.53 pages (Bachelors thesis)

Required elements for interviews are: Family and first name of the interviewee.
Occupation of the interviewee. Title of the interview (where possible). Name of interviewer.
Interview type (recording, e-mail, phonogram etc). (Date of interview). When interviewer is
the author, the name of interviewer is not given.
Examples:
Karu, Mart. Chief Accountant for AS Laevaehitus. Advantages and Disadvantages of
Electronic Annual Report. Tamm, Kersti. Recording (15.03.2011).

Karu, Mart. Chief Accountant for AS Laevaehitus. Advantages and Disadvantages of

Electronic Annual Report. Authors interview. Phonogram (15.03.2011).
55

Required elements for a formal letter are: Name of institution which sent the letter,
date and number.
Example:
Ministry of Finance 15.06.2011 letter no 3-1/220.

4.5.5 Other sources

For publications available from websites the required elements are: Authors family
name, initial(s). Title. Website address (Accessed date).
Example:
Kaljapulk, A. 21. sajand kas haridus internetilikoolist?
http://www.eac.ttu.ee/essee2005.airi_kaljapulk.htm (15.06.2005)
Where the author of material is missing, write after the title the organisations name
where the material comes from.
Example:
Keskmise palga kasv jtkub. Ministry of Finance.
http://www.fin.ee/index.php?id=107542 (03.06.2011)

For sources freely available on the internet the required elements for a reference are:
full internet address, which is not linked to the reference source and may change. A specific
code (ISBN or ISSN) allows tracing the source. Year of publication is the date of creating (or
refreshing) in the internet.
Examples:
Teder, J., Golik, M. (2006). Ethnic Minorities and Entrepreneurship in Estonia. 14th
Nordic Conference on Small Business Research. Stockholm, pp. 20.
http://www.ncsb2006.se/download_title.htm
Tr, L. (2003). Kuidas mista informatsiooni ehk mtteid targast tulevikuhiskonnast.
Infofoorum, 7. [E-ajakiri] http://www.tlu.ee/~i-foorum/ (12.01.2007)

56

The required elements for a CD-ROM are: Author. (Year). Title of document. Title
of journal or collection (when journal or collection is recorded on CD-ROM). Title of CDROM, version. Title of journal or collection is written in case a journal or collection of papers
is recorded on the CD-ROM.
Example:
King, J. (1996). Revenge of the IS Worker. Computerland . CD-ROM, Computer Select.

The required elements for standards are: Full title of the standard. (Year of
publication). Identification code of the standard. Place of publication: Writer/issuing
authority.
Example:
Accountant II. (2008). 14-11122008-07/5. Tallinn: SA Kutsekoda.

57

5. REQUIREMENTS AND RECOMMENDATIONS FOR

WRITING AND DEFENDINF GRADUATION PAPERS

5.1. Research paper

Research paper is the least regulated student paper, since research papers may vary
largely. The general requirements for research papers are provided in assessment criteria for
research papers (in the Study Information System). Next a recommended time schedule for a
research is provided.

Choice of topic and getting approvals during the first weeks of semester it is
necessary to gather as much information as possible on different research options
and communicate with many potential supervisors. To have enough time for
thinking the work through and conducting it, the topic should be chosen and
approved by the supervisor by the 4th week of semester.

Commencement of principal work first it is important to ensure that the objective

of research and problem statement was formulated as unambiguously as possible.
The timetable should also be agreed with the supervisor.

Submitting the paper the final deadline of research papers is the last day of
contact work in the semester. Research papers shall be submitted to supervisor on
paper as well as electronically.

Subject course research papers shall be defended on a predetermined date during the
session of examinations. The defence is in the form of presentation (app. 10 min), which
clearly points out the objective of the research, problem, research questions, method(s) used,
results, conclusions and proposals (see also 5.3.2. Defence). Research papers are assessed by
the supervisor, either individually or with colleague(s), and where necessary, external experts.
Papers are assessed on the basis of the assessment system provided in the Academic Policies
at TUT and assessment criteria of the respective syllabus.

58

5.2. Bachelors and masters theses

Although bachelors and masters theses are different in terms of academic level and
volume, they resemble in the commencement and finishing phase. The main stages of this
process are as follows:

Examine instructional materials in detail advisably not later than a year before
the expected defence.

Contact potential supervisors, discuss potential themes a year prior to expected

defence.

Formulate the research problem(s) get approval from supervisor for the topic and
research problems/questions before the last semester studies begin.

Work process from defining the research problem/research questions through to

finish it is necessary to have good cooperation between the student and supervisor,
it is advisable to agree on the timetable.

Declare title of the graduation thesis in the Study Information System (only
bachelors theses) deadline is provided in the academic calendar. Title is
declared in Estonian and in English.

Submit the graduation thesis deadline is two weeks prior to the beginning of the
defence period (see academic calendar). Graduation theses shall be submitted to
the respective department on paper, in three copies, including at least one hard
bound and the others loose-leaf, and a digital version in pdf format.

The graduation theses shall be signed by the author and supervisor.

Submit an application for defence to the Study Information Systems defence

committee (only masters theses) deadline is provided in the academic calendar.
Title shall be declared in Estonian and in English.

Supervisor and chair of the defence committee shall endorse with their signature on
the reverse of the title page that the paper satisfies at least minimum requirements. If the paper
is not at the required level, the above-named persons have the right to reject a thesis defence.
It is not possible to dispute the decision of supervisor and chair of the defence committee if:

The paper is a plagiarism (the penalty is dismissal from the university);

59

the content is not in conformity with the topic;

the objective, tasks and methods are not defined;

the paper is not structured as it is appropriate for a research paper;

relevant principal parts are missing (Table of Contents, Introduction, Conclusions,

Rsum);

authors personal contribution is insufficient;

conclusions do not provide an overview of the work and results;

sources used in the paper are not referenced;

the list of references is inappropriate (only Estonian or Russian sources, principal

textbooks, lecture notes, etc);

the paper has not been submitted as required or in time;

requirements of TSEBA for the writing style and formatting have been markedly
ignored.

Submit no later than on the day of defence to the deans office or department a
completed clearance form confirming that student has returned all books to the library.

5.3. Permission to defence, defence and assessment

Defences of graduation papers are held during the defence periods provided in the
academic calendar twice a year. The time and place of defence shall be announced at TSEBA
webpage.
5.3.1. Permission to defence
For defending bachelors and masters theses a defence committee shall be nominated
with the deans order and a defence of papers shall be held according to the defence
committees work schedule. A defence committee for graduation papers comprises a
minimum of three persons, who have the requisite level higher education. A prerequisite for
permission to graduation theses defence is fulfilment of all the curricular conditions for
graduation required to be completed prior to graduation theses defence. Fulfilment of the
prerequisites for graduation thesis defence is verified at the deans office.

A masters

graduate candidate (not bachelors graduate candidate) who wishes to defend his or her
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graduation thesis shall apply in the study information system for defence; the date is
indicated in the academic calendar. All curricular conditions for graduation have to be
fulfilled by the deadline. To avoid misunderstandings in the verification of fulfilment of the
curricula, the student who wishes to graduate should him/herself make sure in the study
information system that all requirements for graduation are fulfilled.
During the days following the submission of the graduation thesis, the chair of the
defence committee shall review the paper and based on the minimum requirements
established for the graduation theses, decides whether to give permission to defence or not.
5.3.2. Defence
The main stages of the defence procedure, in order to assist graduating students to
present her/his defence speech and communicate the content of the graduation thesis, are:
1. presentation/defence speech of the candidate for bachelors theses approximately
710 minutes long, for masters theses 15 minutes.
The presentation should contain the following components:

address (Dear chair of the defence committee, members and attendees);

self-presentation

title of the graduation thesis

justification of the choice of topic (I selected this topic because );

problem in the area (A problem studied in this graduation thesis is...);

objective and tasks set for the achievement of the objective (An objective of
the graduation thesis is ; I set the following tasks for the achievement of the
objective );

a short description of the research object;

methods (data collection as well as analysis methods);

results (what the research accomplished, as well as conclusions and proposals);

concluding words (Thank you for listening/Thank you for your attention!").

During the defence speech the defendant shall not answer the questions asked by the
reviewer in the review (masters theses).
2. Hearing of the review (if a review is required) and answering the reviewers
questions.

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3. General discussion (answering the questions asked by members of the committee

and other attendees)
4. Final word of the candidate (if she/he wishes).
The defence speech is presented using well-known presentation software, for
example, MS PowerPoint, indicating:

title and author of the thesis,

justification of the choice of topic,

research problem (research question),

objective,

tasks;

(where necessary) hypotheses,

description of the research object,

description of methods,

results and discussion,

conclusions and suggestions/proposals.

It is advisable to use in the last slide of the presentation concluding expressions such
as: Thank you for your attention!, Thank you for listening! etc.
The presentation is usually made by standing up; the defence committee has the right
to make exceptions, where necessary.
The language of defence is that of instruction, the defence committee has the right to
make an exception, where necessary.
5.3.3. Assessment
Graduation theses grade shall be decided on the same day, after all graduation theses
are defended, in a closed session of the defence committee, taking account of the opinions of
all members of the committee, supervisor and reviewer. The grades shall be announced after
the end of the closed session. The assessment is based on:

content and format of the graduation thesis,

content and presentation of the defence speech,

reviewers opinion (if required) and answers to the reviewers questions,

answers to the questions asked by committee members and other attendees,

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supervisors opinion.

Bachelors and masters theses and their defences are assessed on the basis of the
assessment criteria established in the Academic Policies at TUT and the learning outcomes in
the graduation thesis module of the curriculum. All positive grades imply a successful
defence of the graduation thesis. When bachelors or masters thesis was graded "0", it is
possible to re-defend the thesis on conditions especified by the chair of the defence
committee.
The TUT scale for measuring student achievement is the following: excellent (5), very
good (4), good (3), satisfactory (2), poor (1), failing (0).

5.4. Reviewing
Research and bachelors theses are not subject to reviewing.
Masters theses are to be reviewed in order to get in-depth comments on the thesis
from a qualified specialist in the field. Reviewer is assigned by the chair of the defence
committee after the thesis has been submitted. As a rule, one reviewer is assigned for a
masters thesis. Reviewer may be either from among the academic staff of the faculty or a
specialist outside the faculty. Reviewer is required to have at least masters degree or
equivalent qualification.
The review form is available as a separate document at the TSEBA web page. The
review form provides the main aspects on which the defence committee wants reviewers
opinion and judgement. Reviewers written opinion, according to the provided form, must be
available for the graduate candidate and members of the defence committee no later than two
days prior to the defence. The masters thesis author expects from the reviewer, in addition to
a feedback, also questions which he/she can answer during the defence, after reviewers
comments. Reviewers presence in the defence is not required but advisable in the interest of
discussion.

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First level heading: Bold 16 pt

Spacing before: 72 pt
Line and Page Breaks: Page break
before

APPENDICES
Indentat
e first
paragra
ph:
Special:
First
Line
By: 1,25
cm
Spacing
Before:
18 pt

Appendix 1. An Example of Text Structuring

1. FIRST LEVEL HEADING

Page Setup Margins: Top 3 cm,

Bottom 3 cm, Left 3 cm, Right 2 cm
Tekst: 12 pt
General Aligment: Justified
Line spacing: 1,5 lines

Text xxxxx xxxxxx xxxxxxx xxxxx, xxxxxx xxxxx xxxxx xxxxx xxxxx xxxxx xxxx
xxxxx xxxx xxxx xxxx, xxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx
xxxx xxxx xxx xxx xxxxxxxxxxx.
Text continues xxxxxxx xxxxx xxxxx xxxx, xxxx xxxx xxxxx. Xxxxx xxxx xxxx,
xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxx xxxxx xxxx xxxx xxxx, xxxxx xxxxx xxx
xxxxxxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx
xxxx xxxx, xxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx xxxxx
xxxxxxx xxxx xxxx, xxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx

2.1. Second level heading

Second level heading: Bold 14 pt

Spacing Before: 36 pt

Text xxxxx xxxxxx xxxxxxx xxxxx, xxxxxx xxxxx xxxxx xxxxx xxxxx xxxxx xxxx
xxxxx xxxx xxxx xxxx, xxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx
xxxx xxxx xxx xxx xxxxxxxxxxx.
Text continues xxxxxxx xxxxx xxxxx xxxx, xxxx xxxx xxxxx. Xxxxx xxxx xxxx,
xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxx xxxxx xxxx xxxx xxxx, xxxxx xxxxx xxx
Indentate
first
paragraph
Special:
First Line
By: 1,25
cm
Spacing
Before: 0
pt

xxxxxxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx
xxxx xxxx, xxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx xxxxx
xxxxxxx xxxx xxxx, xxxxx. Xxxxx xxxx xxxx, xxxxxxxxxxx .

64

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

TALLINN UNIVERSITY OF TECHNOLOGY
School of Economics and Business Administration
Department of Accounting
Chair of Management Accounting

Kati Karu

ANALYSIS OF ENTERPRISES COMPEITIVENESS

Masters Thesis

Supervisor: Professor Villem Vaarikas

Tallinn 2012
65

Appendix 3. An Example of a Title Page Reverse

I declare I have written the masters thesis independently.
All works and major viewpoints of the other authors, data from other sources of literature and
elsewhere used for writing this paper have been referenced.
Kati Karu
(signature, date)
Students code: 095111
Students e-mail address: kati.karu@hot.ee

Supervisor Professor Villem Vaarikas:

The thesis conforms to the requirements set for the masters/bachelors theses

(signature, date)

Chairman of defence committee:

Permitted to defence

(Title, name, signature, date)

66

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

TALLINN UNIVERSITY OF TECHNOLOGY
School of Economics and Business Administration
Department of Accounting
Chair of Management Accounting

Kati Karu

IMPACT OF CONTEMPORARY MANAGEMENT

ACCOUNTING METHODS ON INFORMATION DEMAND
Core Study Research Paper in Management Accounting

Supervisor: Professor Villem Vaarikas

Tallinn 2012
67

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

I declare I have written the research paper independently.
All works and major viewpoints of the other authors, data from other sources of literature and
elsewhere used for writing this paper have been referenced.
Kati Karu
Students code: 095111
Students e-mail address: kati.karu@hot.ee

Supervisor Professor Villem Vaarikas

The paper conforms to the requirements set for the research papers

(signature, date)

68

Appendix 6. An Example of a Table of Contents

TABLE OF CONTENTS
ABSTRACT ............................................................................................................................... 4
INTRODUCTION ...................................................................................................................... 5
1. ESSENCE OF STUDENT PAPERS ...................................................................................... 7
1.1. Papers to be writtent durint the studies ............................................................................ 7
1.2. Graduation theses ........................................................................................................... 12
1.2.1. Bachalor thesis ........................................................................................................ 12
1.2.2. Master's thesis ......................................................................................................... 13
2. ESSENCE OF ACADEMIC RESEARCH .......................................................................... 15
2.1. Logic of Research .......................................................................................................... 16
2.2. Defining of the research problem .................................................................................. 18
2.3. Theory and methodology ............................................................................................... 20
2.4. Problem solving ............................................................................................................. 22
3. PLANNING AND CONDUCTING OF AN ACADEMIC RESEARCH ........................... 24
3.1. Choice of research area and supervisor ......................................................................... 24
3.2. Research concept ........................................................................................................... 26
3.3. Plan of research .............................................................................................................. 28
3.4. Choice of special literature ............................................................................................ 30
3.5. Structure of research paper ............................................................................................ 32
3.6. Language of paper ......................................................................................................... 36
3.7. Cooperation between student and supervisor ................................................................ 38
CONCLUSIONS ...................................................................................................................... 41
REFERENCES ......................................................................................................................... 42
SUMMARY ............................................................................................................................. 44
APPENDICES .......................................................................................................................... 46
Appendix 1. An Example of the extended plan of research ................................................. 46
Appendix 2. An Example of Supervisors Oinion ................................................................ 47

69