See Attachment Term Paper Example | Topics and Well Written Essays - 1750 words

See Attachment - Term Paper Example The objective of this paper is to investigate the implications of similitudes of house and utilized by a scope of unmistakable American creators. William Faulkner, known for his modern technique for encoding his proposed significance in explicit symbolism and similitudes, is especially enthused about utilizing house analogies. Their implications contrast starting with one work then onto the next, yet a few inclinations might be recognized. Examination of the house illustration in Absalom! Absalom!, William Faulkner’s most well known novel, gives understanding into how the creator sees the house allegorically. In Absalom! Absalom!, the picture of a spooky house is obviously figurative. It is the dim pompous place of the novel’s hero Sutpen that fills in as a representation of the â€Å"dark† South †fixated on racial imbalance and gathering of riches in administration. Thomas Sutpen, who was once conceived in neediness, goes to a town in Mississippi to buy lan d, construct a house on it, and start his line. The general dismal story of Sutpen’s house is an analogy for the South. Similarly as Sutpen and his child Henry detest individuals of color and deny them, the white-commanded South does. Similarly as Thomas and Henry Sutpen lose their lives as clear compensation for their scorn and want of â€Å"purity†, with their gaudy house set destroys by fire, the South, which facilitated the oppressors and the persecuted, gets torched for heartless treatment of its dark youngsters. So also to how Sutpen’s child Charles, who was resulting from wedlock from a mother who had a little extent of dark blood, is killed at the entryways of the chateau, several individuals of color are made to work to death or lynched based on their skin shading distinction. It is this bad form in mix with absence of mankind and over the top self-pride that have driven the South to its pulverization in the war and has truly set it burning. The house a nd its proud proprietor Sutpen along with his â€Å"dynasty† are destined to fall because of their innate imperfections, as where bondage sprouts (i.e., the house) and as the wellspring of disparity and racial scorn (i.e., Thomas Sutpen).Thus, house represents a piece of American land, the South, and has a scope of negative implications as a position of racial imbalance, foul play, despair, and rot. It likewise advances as an image of bound Southern perspective: abolitionist servitude, uncaring points are destined for ruination. In Tony Morrison’s tale Beloved, house advances as a similitude of condition that should sustain and freeing. It additionally comes as a similitude of an unfulfilled fantasy about being liberated from bondage and safe. Moreover, house speaks to a spot where individuals call their quality and make their systems. Likewise, the house may represent a legend/heroine’s soul and body, bound to speak to the internal condition of the hero, howeve r. It is likewise an image of opportunity and wellbeing. In the passages to follow, these cases will be clarified and bolstered by the proof from the novel. In Beloved, home turns into the focal point of mission by the novel’s hero youthful dark lady Sethe. Sethe, as her life sequentially unfurls in the novel, ends up continually influencing to and fro between subjection, embarrassment, threat, which might be alluded to as her place of peril; and opportunity, wellbeing, and honorable/cheerful living in a dark network, which is seen as her home. Sweet Home, the place of Mr and Mrs Garner, is

Film Adaptations Essay Example | Topics and Well Written Essays - 1000 words

Film Adaptations - Essay Example It is nothing unexpected that a movie adjustment of an abstract work has a few contrasts from the manner in which it is conveyed in the book and this is because of various elements: cooperation of thoughts, alternate points of view, masterful heading, and so forth. Albeit an immediate interpretation of an abstract work may not so much work with a film adjustment, its artistic substance ought to be caught. This paper examines a film adjustment of the abstract work of Tobias Wolff, This Boy’s Life, in light of his journals of his childhood. This handles the significant pieces of the artistic work and inspects whether it is depicted in the film the manner in which it ought to be conveyed. The Bond of a Mother and Son This Boy’s Life is the author’s memory of his childhood. It is a book written in 1989 and adjusted in film under Warner Brothers Picture. Tobias Wolff, or otherwise called Jack in both the book and the film, has a staggering holding with his mom, Rosema ry. His relationship with his mom is demonstrated splendidly in the film, despite the fact that, his mother’s name in the book is diverse in the Last Name 3 film, which is Caroline. In the book, both Jack and his mom travel a considerable amount because of his mother’s look for a superior life for the them two. Being left by his dad, Jack, along with his mom, battles hard so as to stop their despondency and cash issues. At the beginning of the film, Jack and his mom are looking for uranium, heading towards Salt Lake in their Nash. This scene is a significant part in setting up the sort of relationship the two has, which is all around depicted in the film. In the book, Chapters One and Two of Part I, it is clarified that Jack’s going with his mom gives him an early introduction to the real factors of life, which turns into the establishment of his goals to give his mom a decent life and put an end their hopelessness, (Wolff, Part I Chapters One and Two) which is conveyed well in the movie through its magnificent bearing. Father Figure In both the film and the book, it is obvious that Jack has horrendous dad figures. Roy, for example, is a beau of his mom who follows her from Florida to Utah and attempts to get her by become friends with Jack. He gives Jack a Winchester 22 rifle as a blessing and takes Jack to keep an eye on his mother at work. He causes it to appear to be a game and through this; he can get Jack’s fellowship. In the scene where Jack is playing with his new blessing from Roy, the rifle, he hears the squeaking of the bed in the other room, understanding that Roy and his mom are making out. The melodic scoring bolsters Jack’s acknowledgment that Roy just attempts to get to know him to get to his mom without portraying his considerations dissimilar to in the book. In spite of the fact that in the film, a few scenes like the ‘spying’ and other not really significant things Roy does in the book are not seen. In general, the film despite everything does an incredible depiction of a horrible dad figure in Roy. Following that, they leave Utah for Seattle to Last Name 4 getaway Roy. The film can adjust well from the book in depicting a picture of a mother who is consistently prepared to fall for a relationship for giving her child a dad figure he needs. She succumbs to the endowments and the organization a man provides for her child yet when she sees that it is all fair to get her, she quickly get away. â€Å"My mother had her own specific manner of taking care of issues, she abandoned them. That’s what she did with the Nash. She simply left it there.† (Wolff, Part I Chapter Two) In the film, Jack’s mother tosses the uranium identifier in the rubbish directly after she converses with a man who reveals to her that there is no uranium in Salt Lake. The appearance of Dwight, Jack’s new dad figure whom his mom in the long run gets hitched with, is an intriguing occasion with regards to both the book and

Effects of Premenstrual Symptoms on Bipolar Disorder

Effects of Premenstrual Symptoms on Bipolar Disorder Bipolar Disorder Print Effects of Premenstrual Symptoms on Bipolar By Marcia Purse Marcia Purse is a mental health writer and bipolar disorder advocate who brings strong research skills and personal experiences to her writing. Learn about our editorial policy Marcia Purse Medically reviewed by Medically reviewed by Daniel B. Block, MD on November 23, 2019 twitter linkedin Daniel B. Block, MD, is an award-winning, board-certified psychiatrist who operates a private practice in Pennsylvania. Learn about our Medical Review Board Daniel B. Block, MD Updated on February 21, 2020 Bipolar Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Your Rights eclipseimages/E/Getty Images In This Article Table of Contents Expand Effects Occurrence Premenstrual Symptoms vs. PMDD Can Bipolar Disorder Be Misdiagnosed as PMDD? Accessing the Role of PMS in Bipolar Disorder Treatment and Management View All What are the effects of premenstrual symptoms (PMS) or premenstrual dysphoric disorder (PMDD) on bipolar disorder? Lets take a look at what studies tell us about premenstrual symptoms superimposed on bipolar disorder, how these symptoms can be distinguished from one another, some testimonies from women who have experienced this dreaded double duo of symptoms, and what can be done to manage the symptoms. As a final question, is the diagnosis of bipolar disorder ever missed, and the symptoms mistakenly attributed to premenstrual dysphoric disorder? Effects Living with bipolar disorder alone should be enough, yet studies tell us that many women with bipolar disorder have a worsening of symptoms during the premenstrual period.?? While it may seem obvious that the irritability of premenstrual tension would accentuate the symptoms of bipolar disorder, researchers have been able to demonstrate specific ways in which these monthly symptoms may exacerbate bipolar disorder. Women who report significant premenstrual symptoms: Have more episodes related to their bipolar disorder, most commonly depressive episodesExperience less time between episodesHave episodes which are more severe (including depressive, manic,?? and hypomanic episodes) Women who have premenstrual symptoms which exacerbate their symptoms of bipolar disorder have a worse course of illness, a shorter time to relapse, and more severe bipolar symptoms. Occurrence A large meta-analysis (a study that compares the results of several different studies) found that 44 to 68 percent of the women with bipolar disorder had some premenstrual-related mood changes, 22 to 77 percent of women with bipolar disorder met the criteria for premenstrual dysphoria, and 15 to 27 percent met the criteria for premenstrual dysphoric disorder (PMDD). Premenstrual Symptoms vs. PMDD Premenstrual symptoms, when they occur, usually occur during the luteal phase of a womans menstrual cycle. This usually corresponds to the two week period between ovulation (which generally occurs mid-cycle) and the time menstruation begins. The different terms used to describe these symptoms are based primarily on the severity of symptoms. Premenstrual syndrome (PMS) is used to describe the very common irritability and emotional lability in women before their periods. Premenstrual dysphoric disorder has specific criteria, and is more likely to be diagnosed when premenstrual symptoms significantly affect your quality of life.?? Its important to note that there may be overlap as a womans premenstrual symptoms can vary month to month. Can Bipolar Disorder Be Misdiagnosed as PMDD? The answer to whether or not someone can be erroneously be diagnosed with PMDD when they really have bipolar disorder is yes.?? This is one reason it is important for women with PMDD to track their symptoms (see below). Accessing the Role of PMS in Bipolar Disorder It can clearly be helpful to determine if PMS or PMDD are exacerbating your bipolar disorder, but unfortunately, this isnt very easy. There are no blood tests or hormonal tests, and the only way to figure this out is to track your symptoms daily for at least two months.?? Some women keep a journal, making a note each day. A somewhat objective way is to write down symptoms such as irritability and energy level, giving each of these symptoms a number between one and ten. For example, you could rate your irritability level as one, meaning you barely feel irritable, or a ten, referring to irritability that is as bad as it ever gets. There are other tools which can help you follow your symptoms such as PMDD symptom tracker, or one of the phone apps available such as Clue Connect. Tracking periods can also be helpful for those who have been diagnosed with PMDD but are concerned that they may actually have bipolar disorder. Treatment and Management Since premenstrual symptoms and PMDD can significantly worsen bipolar disorder, its important to control PMDD symptoms as well as possible. Treatment options for PMS/PMDD include: Lifestyle changes - Avoiding alcohol and caffeine can be helpful, and exercise is critical.?? Dietary changes can make a difference and include eliminating high glycemic index carbohydrates as much as possible. A glycemic index chart can be helpful to figure out which foods this includes.Alternative treatments - It is important to talk to your psychiatrist before trying any alternative therapies, though nutritional supplements such as chasteberry?? and calcium carbonate may help some people.Relaxation therapy including activities such as meditation and yoga may help some people and have a low risk of side effects.Birth control pills may help some people, though this approach is most effective for those with mild symptoms and can sometimes worsen symptoms. Estrogen patches, oral progesterone, and gonadotropin-releasing hormones are second-line treatments that may offer some relief. Selective serotonin reuptake inhibitors (SSRIs) such as Prozac (fluoxetine) are often used for women without bipolar disorder but should be avoided for those with bipolar disorder (due to the risk of precipitating a manic episode.) If these medications are used they should most often be used along with a mood stabilizer or antipsychotic medications, and then only with extreme caution. Since SSRIs are used very commonly for people with PMS/PMDD, this is an important reason why its important to distinguish between PMDD and bipolar disorder.

Reasons that Can Cause Poverty Essay - 1052 Words

Poverty is the lack of the basic needs of life, including food, shelter, clothing and safe drinking water. For a person to live normally, it is important to meet a certain level of physical, social, and emotional needs. People who live in poverty have difficult time to achieve those as they are not welcomed in many places. Because of their low incomes, they have troubles in maintaining their health, hunger, education. Poverty has become a large issue around the world. It is something that many of us know about but we’re not realizing just how big of a problem it is. This paper will include basic information about poverty, its effects, facts and statistics which can make people aware and want to help reduce poverty. Many people live†¦show more content†¦Poverty can lead to serious effects. Children who grow up in poverty are likely to have frequent health problems than the children who grow in better financial circumstances. For example, infants who are born in to poverty have a low birth weight, and they grow up with mental or physical disabilities. Not only are they sick, but they are most likely to die before their first birthday. Children who are raised in poverty might miss school often because of their illnesses, and they have a much higher accident rate than the other children. Nearly a billion of the world’s population can’t read nor write. Poor families experience stress much more than a normal family does. They are more likely to be exposed to negative events such as illness, job loss, death of a family member, and depression. Homelessness is another effect of poverty. Homeless children are less likely to receive proper nutrition, protection and they experience more health problems. Around 1.4 million children die each year from lack of access to safe and clean water and proper nutrition. Homeless women experience a high rate of low birth weight infants as well as miscarriages. Families who do not have homes receive much more stress than other families. They also have disruption in school, work, friendships, and family relationships. There are other effects of poverty such as drug abuse and addiction, child and woman abuse, debts pressure, and increase in crimes. According to UNICEF, 22,000Show MoreRelatedWhat Is Child Poverty, Its Key Causes And Impacts?1054 Words   |  5 PagesWhat is child poverty, its key causes and impacts? When the average person, who lives in the UK, thinks about child poverty, the first picture, which comes to their mind is some extremely poor country in the middle of Africa, where families live to survive on a daily basis. Meanwhile, here, in the UK, nearly four million children, which makes 30 per cent of the whole child population, are living in poverty (End Child Poverty, 2014). Poverty is an important issue for whole of society, and it mayRead MoreChild Labour And Child Labor1600 Words   |  7 Pages(â€Å"Living in Poverty†1). 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I will talk about the effects poverty has on a child’s healthRead MoreThe Gap Between The Rich And The Poor900 Words   |  4 PagesThe problem of poverty has always plagued the world, including developed countries, such as America. It is one of the main reasons that less developed countries have difficulty developing at the pace of other countries. Many different actions can cause poverty. Most people have different opinions on why poverty still exists. â€Å"Nearly equal portions of the public in advanced, emerging, and developing countries, cite the gap between the r ich and the poor as a very big problem. And notably, it is theRead MorePoverty And Obesity Essay1004 Words   |  5 PagesPoverty and obesity do not make us think of the same people, but in some ways this is not true. In some instances poverty does cause obesity because the people in poverty are not able to buy the more expensive and healthy foods. By not being able to buy these healthy foods they are forced to either go hungry or buy the less expensive unhealthy types of foods. But poverty is not the only reason there is obesity in this world today. The people that are insecure about food are also more likely to becomeRead MorePoor Leadership And Internal Conflicts Essay1270 Words   |  6 PagesPoverty is high in Africa. Africa is one of the poorest countries in the world. There are many reasons why, but the two talked about throughout this paper is poor leadership and internal conflicts. Poor leadership is a reason for poverty in Africa because many leaders in Africa do not want to help the common man, they want to help themselves and their families. Most of the leaders do not know much about politics, they just decided to go into it so they could receive â€Å"easier† money. The leadersRead MoreWhy Do People Become Homelss1750 Words   |  7 Pagescreate interventions developed to address their housing and service needs. These include interventions directed at the adult the individual themselves education, employment, social skills training as well as family-focused. By implementing this plan we can begin to address the phenomenon of homelessness. INTRODUCTION PARAGRAPH Homelessness is not something that was created over night it has existed for a longtime; often we choose not to see the homeless, or bother with them, so we look the other

Career Research Nursing Career - 1105 Words

Nursing Career Research After researching many nursing careers there are three that are stick out. Although salary is a big deal today, one must be aware of the specifics of a job to make sure they enjoy the job. Three interesting nursing careers are nurse educator, traveling nurse and a pediatric nurse. When thinking of a nurse educator, the name is self-explanatory. As explained in (â€Å"15 Highest Paying Nursing Careers [Infographic]†, 2017) a nurse educator is someone who has experiences in nursing, and has obtained a minimum of a master’s degree in nursing. Depending on where one is going to work some work places require a doctorates degree, but others do not. A nurse educator can work in a college setting or clinical setting, these are†¦show more content†¦A traveling nurse will usually be send to a different place for about 13 weeks to work. If a nurse is sent out of the country, they are usually send for a year or two. While being able to travel a traveling nurse also can choose their jobs, meaning they can deny offers. A traveling nurse usually works for an agency and the agency sets everything into place for the nurse. They find them jobs and there living in the area. A traveling nurse is usually hired because there is a lack of nurses today. If a ce rtain hospital or specialties needs a nurse, they will hire a traveling nurse for the time they need them. A traveling nurse then has the same job as a normal nurse. They are able to do basic patient checkup like checking patient history and vitals. They are also able to talk about treatments with patients and make diagnosis. These are only a few of the things that they can do. In addition to so many perks when working with an agency for a while, they in most education can pay for ones continuing education. To become a traveling nurse on must have their ASN or BSN at minimum and a RN license. Also, it is advised that one has up to 2 years of nursing experiences. After receiving schooling and one is working as a traveling nurse they usually will make about a $79,000 yearly. Today traveling nurses are needed because the lack of nurses. Although all this information is veryShow MoreRelatedCareer Research Assignment : Nursing1245 Words   |  5 PagesCareer Research Assignment Nursing, RN, BSN â€Å"What is the reason for your visit today?† This is one of the many questions a nurse will ask his or her patient upon admission to hospital, clinic, or even home setting. What is nursing practice? Nursing is the protection, promotion, and optimization of health and abilities, prevention of illness and injury, facilitation of healing, alleviation of suffering through the diagnosis and treatment of human response, and advocacy in the care of individualsRead MoreCareer Research Paper : Pediatric Nursing2292 Words   |  10 PagesMrs. Jones Honors British Literature 27 April 2015 Naukita Blanton Mrs. Jones Honors British Literature 27 April 2015 Career Research Paper Pediatric nursing is an important profession to us today. They devote their knowledge and skills to caring for children from infancy through the late teen years. Pediatric nursing does not just give you the opportunity to work with children, but with their families as well. I was inspired to become a pediatric nurse when I was younger. I remember whenRead MoreExpanded Nursing Career: Roles, Requirements and Scope823 Words   |  3 Pageshalf of the 20th century, nursing saw lots of advancement in nursing theories and practice. Whole new careers of research, counselling changed the way traditional nursing practice. This gave nurses more confidence in having more specific role. These developments rejuvenated nursing by the introduction expanded nursing careers. These careers have an immense potential to contribute to the health care system. They allow more scope and liberty of clinical practice in nursing. It gives nurse an opportunityRead MoreNursing As A Career1568 Words   |  7 PagesPrice, Hall, Angus and Peter (2013) â€Å"Nursing is described as a beautiful, rewarding and motivating career followed with an acknowledgement that nurses are underappreciated.† (p.7) Nursing is a profession that is organized and abides by a code of ethics where the individual is expected to honour these implementations. 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Although it may not have recognized as an actual occupation until around the end of the 18th century and the beginning of the 19th century, women were caring for the sick and being compensated for their work and expertise. Pioneers such as Linda Richards, the first professionally trained nurse in America, and Florence Nightingale (influenced nursing in the US as well as trained both doctors and nurses throughout her career) paved the way for the numerous boardRead MoreCareer Objectives And How Will Masters852 Words   |  4 Pages 1) CAREER OBJECTIVES AND HOW WILL MASTERS OF NURSING PROGRAM ADVANCE THEM My career objectives are to advance my nursing career through professional development of self by engaging in long life learning through continuing education in graduate school. Also, to assume leadership role in the use of evidence based research in healthy public policy and contribute to population health. 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I also respect patients’ preferences, values and choices even though they differ from mine. I will try to understand and show empathy to my patients through seeing them beyond their illness and provide holistic and culturally sensitive care. Nursing is not just a job that looks after the sickness, rather, it is about the humanity, about being a human for another human. As aRead MoreNursing a Successful Career Essay1013 Words   |  5 PagesRegistered nursing is among the top 10 occupations with the largest job growth’’ according to The Bureau of Statistics but why? Registered nursing is all over the world. In every hospital you will find many registered nurses because it is a good career to get into. A job industry that will never run out of jobs is the heath industry because everyone in the world needs health care treatment. Students should look into healthcare careers id they want a successful life and career. Registered nursing need

Canvas Art Free Essays

Demonstration Speech Outline Specific purpose statement: To inform my audience about the 5 steps of melted crayon art. Introduction: Attention Getter; Do you ever get bored, and you are a creative person who loves crayons? Well if you are, you can create a piece of art on a canvas. Credentials: I’ve done plenty of canvas arts and they are easy and fun to make. We will write a custom essay sample on Canvas Art or any similar topic only for you Order Now Tie to audience: Crayon canvas art, can be done pretty much by anyone. They are simple to make and can give you a piece of art to hang on your wall that you created. Thesis Statement: There are 5 steps in melting crayons on a canvas. The First step is Gathering your supplies, Second step glue crayons onto the top of your canvas in the order you want, Third step place your canvas against a wall or hold it up, Forth step take your hair-dryer or lighter and apply to canvas, and the Fifth step is once you’re satisfied with your canvas, let the wax dry. Body: I. The First step, is Gathering all the supplies. a. Crayons b. Glue c. Canvas d. Hair-dryer or Lighter II. The second step, glue your crayons onto the top of the canvas in the order you want. a. Make sure to place your crayons where you want them. b. Make sure your crayons are glued. c. Make sure your crayons are dried. III. The Third step, place your canvas against a wall or held up so the wax drips down. a. Make sure the glue is dry. b. Make sure the canvas is at a tilt or slant. c. Be sure it is sturdy. IV. The Forth step, take your hair-dryer or lighter, turn it to their highest setting, and blow-dry or melt the crayons. a. Apply any design cutout (Optional). b. Apply the hair-dryer or lighter to the canvas. c. Melt the crayons in the way you want until satisfied. V. The Fifth step is once you’re satisfied with your canvas, let the wax dry. . When finished, let it set for a few minutes. b. When your art work is done you can display it on a wall, or give it to someone as a gift. Conclusion: Today I have shown you how to create a piece of art on a canvas using crayons. To do this properly the steps must be done in proper order. Fist gather all of the supplies, second glue the crayons on top of the canvas where you want t hem, third place your canvas on a wall or help up, forth apply the hair-dryer or lighter to blow-dry or melt the crayons, and fifth once you’re satisfied let the canvas set for a few minutes to dry. How to cite Canvas Art, Essay examples

Essay about Face Painting Example For Students

Essay about Face Painting Whose(S) and son (3) years Old to her school carnival. The second activity they wanted to go to was face painting. My daughter chose a purple butterfly to be painted on her face and my son copied her. Permitted this, with androgyny. I figured his only copying his sister you thats all, Well, when we walked to the another activity I noticed people (especially of my culture) looking at my son and then me. As was standing in the line I started thinking about what my sons dad would do. I could hear him saying, You need to tell them to take that off I dont know why you let them put it on him. Hes not a girl. Because he is the most important peer in my kids life other than me. Decided to do just that. Peer a person who influences us by providing us with feedback, whether its positive or negative. Modeling demonstrating or showing your same sex the behaviors that you want them to adopt, I never thought of my husband teaching our son to imitate his very own says as modeling. Because I didnt know the correct term for it. I knew what he was doing, duh_ Any how, he would demonstrate how to go potty with our son, when I event to the store he would keep my son at home with him, and he also encourages him to come outside With him While hes fixing on our cars or Other things in the house. Back in the line for a face painting redo. I channeled my son thoughts with the words of my husband. By letting him know that boys should get a spider man face painting instead of a butterfly. Channeling directing purr kids attention to what you think is appropriate for their sex. Realized more than ever before that my husband are using manipulative methods to raise our children. Am not upset with this at all because I understand his reasoning behind it all in that he has nothing but good intentions for them. My husband also allows my son to bob his head and fold his arms across his chest While my little girls tries to twist her hips when walking he tells hereto stop! And says you dont do that. Manipulative having a different set of rules for boys verses girls.

Gul Ahmed Textile Mills Limited Essay Example

Gul Ahmed Textile Mills Limited Essay Capital Development Authority (CDA) The Capital Development Authority (CDA) came into existence on June 14, 1960, first by an executive order issued on June 24, 1960 entitled the Pakistan Capital Regulation, which was then superseded by the CDA ordinance issued on June 27, 1960. The CDA Ordinance constituted the Authority, laid down its charter and defined its power, duties, functions and responsibilities. Initially the administration of the Authority and its functions were handed responsibility to a board consisting of three members: the Chairman, Financial Advisor and one other Member with the commissioner Rawalpindi acting as an ex-officio Member. With time, experience and added responsibilities, the CDA board is now composed of the Chairman and Members of Planning, Finance, Administration, Estate, Environment and Engineering. Each member is in charge of various directorates comprising highly qualified, experienced and capable professionals in various fields and disciplines. A city grows exponentially. It burgeons, develops character, branches, expands and intensifies. The people of the city, the population of the city swells and grows. With growth, the citys residents expect. They expect housing, shelter, education, health, recreation. They expect to be provided with the best infrastructure possible. Responding and fulfilling those expectations is the job of the CDA. The people of Islamabad have always enjoyed the best standards of living; lush greenery, temperate weather, plentiful rain and beautiful terrain. We will write a custom essay sample on Gul Ahmed Textile Mills Limited specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Gul Ahmed Textile Mills Limited specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Gul Ahmed Textile Mills Limited specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is a matter of pride for us to be responsible in great part for the legacy, the now and the next for Islamabad. Several across-the-board improvements have been put into motion for the city; development, building, self-improvement, infrastructure rehabilitation and expansion. CDA undertakes three types of projects: †¢ Self financing- CDA uses its own money. †¢ PSDP- Gov provides funding. †¢ Deposit work- Different departments provides funding to utilize the expertise of CDA for completion of their own projects. Saidpur model village is self finance project of CDA in which CDA use its own money. Allocation of funds is from June to June every year. First installment was approver in the budget of 2006-2007 amounted 255 M. the other three installments were amounted 100M, 50M 20 M. Introduction People often describe Islamabad as a city without a soul. Actually, Islamabad’s soul is not to be found in the city itself, but on the fringes of the city. One such village is Saidpur, situated just off the Margalla Road, hardly a 5 five minutes drive from the upscale neighborhoods of Islamabad. Saidpur is a very old village — 4 or 5 hundred years old — with a history and heritage and, of course, its own myths and folklore. It is nestled in the Margalla hills overlooking Islamabad. Built along the slope of the hills, and gradually creeping upwards, the village presents a picturesque view, particularly in the soft light of morning or afternoon sun. A newly built adobe gate welcomes visitors to the village. Built somewhat in Pueblo style, the gate seems to have been virtually lifted from Santa Fe, New Mexico and planted in Saidpur, Islamabad. [pic] The things that surprise visitors as soon as they enter the village are a green domed mosque and a Hindu temple, prominently situated and newly restored and painted. A little removed from the temple, to the left, is a small building with two orange colored domes. A plaque on this building, written in what appears to be Gurumukhi, suggests it might have been a gurdwara or a Sikh shrine. Between the temple and the ‘gurdwara’ is a neat, 2-storey building that was an orphanage (dharamsala) at one time. The temple is mentioned in the Punjab Gazetteer of Rawalpindi district of 1893-94, which suggests it is over a hundred years old. It’s amazing that a temple and gurdwara survived in a village that had no Hindu or Sikh population since 1947. [pic] Saidpur is also known for making unglazed pottery. The distinct cultural identity of Saidpur has always been its pottery and it has always been known as the â€Å"potters’ village. † Two old potters of the village, Niaz Muhammad and Rahim Dad still run their workshops in the village. Zinda Pir’s bethak or the â€Å"sitting place of the living saint†, as the place is called, is the spot where the saint is supposed to have sat and worshipped. The place is situated at the base of a rock and is enclosed by a low brick wall with decorative holes in it. Two large banyan trees cover the whole place like a huge umbrella. Several layers of satin chadors (cloth sheets), inscribed with holy verses, are spread on top of each other at the spot where the saint is believed to have sat, each chador placed by a devotee in return for a prayer fulfilled by the saint. Outside the enclosure, there is a grave of a woman who is believed to have spent all her life sitting and praying at the shrine. She is known simply as Mai Ji. Every Thursday evening, folks visit the shrine, light candles or ‘diyas’, place them in the holes in the walls, say a prayer and go away presumably with a lighter heart. They also light candles at the Mai Ji’s grave. Looking down at the village from the hillside shrine, in the soft light of the setting sun, it is truly an uplifting sight. The road to the village was being carpeted with a fresh layer of tarmac; wooded areas were being cleaned of the undergrowth; a rustic fence was erected along the road leading to the village, and haystacks suddenly sprouted along the road to give a rural look to the area. [pic] Saidpur is a place one ordered garden-manure from or Saidpur is a place where one bought bakras (goats), particularly black bakras, for slaughtering to eek divine help on occasions such as groundbreaking of a house, birth of a baby boy, an upcoming exam or a possible promotion, a serious sickness, or to ward off any evil one suspect might befall him or her. History Brief History Saidpur Village nestled in the lap of Margalla Hills just off the Margalla Road. Saidpur is named after Said Khan, the son of Sultan Sarang Khan, the Gakhar chi ef of the Potohar region during Emperor Babur’s time. Emperor Jahangir’s memoir, Tuzke Jahangiri, mentions Jahangir halting at a place â€Å"beyond Rawalpindi†, on his way to Kabul. From his description it seems the place was Saidpur. The village was originally established in 16th centaury. Building features convey an excellent blend of different civilizations and portrays a great attraction for the tourists, foreign diplomats, scholars, and historians as well. A cultural caravan comprising archeologist, historians, scholars and renowned citizen visited Pothohari Region in 2005, recommended to preserve sites of historical, religious and cultural importance which includes Saidpur Village. The project was conceived with an idea to attract tourists as a tourist is now tired of seeing high rise buildings and attracting towards old historical and cultural reviving indigenous art. [pic] [pic] Village Saidpur had been acquired long time back during 1960’s particularly in 1967 by the Capital Development Authority (CDA). Chairman, CDA along with concerned board members visited the sites and resolved to preserve the hidden cultural and historical treasures. In 2006, CDA Board declared Saidpur as a Model Village. Saidpur is being developed into a tourist attraction, and CDA is spending a lot of money and efforts on restructuring the old village and giving it a quaint look. Architectural Objectives Scope Architectural Objectives ? To create a unique visual and spatial attraction for tourists based on village traditional architecture. ? To preserve and revive folk methods of construction and space design. ? To enhance the Margalla hills environmental impact with a green recreational spot for tourists. ? To Upgrade the Saidpur village environment with proper infrastructure and services. To Integrate Saidpur Village with Cultural and Heritage Activities of Pothohari Region. ? To develop self-sustaining institutions for craftsman of Saidpur. ? To boost up economic activity of the region. Scope of â€Å"Saidpur Model Village† Project ? Up gradation of Saidpur Village. ? Preservation of the local Heritage. ? Establishment of Tourists attraction Spots. ? Bring improvement in the Life standard s of the Locals. Committee Members Development Management Committee A. Chairman of the Committee  ¦ Mr. Kamran Lashari B. Official Members  ¦ Deputy D. G. Environment, CDA. Chief Landscape Architect, CDA.  ¦ Director Regional Planning CDA  ¦ Director Land Rehabilitation, CDA  ¦ Deputy Commissioner ICT, Islamabad  ¦ Director Project Saidpur Model Village, Member/Secretary C: Private Members:  ¦ Dr. Ghazanfar Mehdi  ¦ Miss. Sara Hashwani  ¦ Miss. Sofia Shahid  ¦ Engr. Mr. Zaheer Khan  ¦ Mr. Amjad Butt (Local)  ¦ Mr. Azhar Kiani (Local)  ¦ Mr. Muhammad Ashraf (Local)  ¦ Raja Abdul Majeed (Local) D: Civil Works and EM Members:  ¦ Chaudhary Noor Zaman Company  ¦ Uni traders  ¦ KK Engineers  ¦ MS Deacon  ¦ Messer’s Exceed private ltd.  ¦ Messer Shigri construction company. MS Riaz and sons. Layout Plan Break Down of Project Layout Plan [pic] Break Down of Project The basic design concept of tourist village outlines the design criteria for a dramatic and diverse built historic and natural environment offering a wide variety of attractions and amenities to a broad spectrum of local residents and visitors. It will be shortly recognized both nationally and internationally as a unique source of attraction for tourists and will promote healthy cultural activities in the federal capital. PC-I of the project amounting to Rs. 397. 47 million comprises of the following main items of work:- a. Civil works b. Internal/external electrification c. Soft landscaping d. Water supply and sewerage system e. Miscellaneous The project has been divided into three parts showing three different Zones to be constructed. Zone-I Zone-I shall house art and craft village and beautiful designed kiosks at various locations depicting folk heritage and to promote traditional culture of Pakistan. Certain existing structures falling in alignment of proposed development shall have to be demolished for which a comprehensive demolition plan has been pre pared. Rehabilitation plan for the effectees is prepared which includes construction of houses. The structures/ buildings, which are not to be disturbed, shall be upgraded blending it with overall theme of project. A properly designed car parking on western side of existing Saidpur road has also been planned to be constructed with material conducive to the project. Architecturally designed gate way at entrance of tourist village at start of zone 1 shall be provided reflecting the cultural heritage and the basic concept of the project. Zone-II The Saidpur comprises of preserving an existing old building in the vicinity hich present house Federal Government School for girls. The old architectural building has been planned to be converted into a restaurant which will serve dual purpose by not only providing eating facilities to visitors but shall also provide an opportunity to visualize and appreciate old rich culture and civilization of the area. Photo Gallery is also established in this zone . Majority of the structure shall be retained and uplifting with such finishes blending with nature / old heritage. The new building for school has been designed keeping in view the environmental/cultural impact. The school shall be re-located and shifted into the new premises and further work of restoration shall be taken in hand. Besides demolition of certain new building falling in alignment of project, restoration of structures planned to be retained shall be carried out keeping in mind the overall concept plan. Improvement of existing behbood building located at eastern side of project shall also be carried out. An adequate shopping area in zone-II has been planned and proposed. The shops to be constructed have been typically designed reflecting rich old culture of the area. These shops shall sell souvenirs and other such materials. The basic concept of this zone is related to restoration of historical architectural style and face lifting of indigenous architecture. Properly designed sit out area shall be provided for dinners at south west entrance of restaurant. Zone-III The basic concept of this zone is manifold comprising of restoration and uplifting of existing available structures falling in alignment of secondary route to depict the cultural heritage properly illuminated with light fixtures. 400 years old wall is also preserved. Old green valley landscape has been considered to be preserved to give an overall improved out look. The primary route adjacent existing nullah shall be upgraded by providing footpath on either side of nullah embankment with green on both sides to maintain surrounding harmony. A properly designed sewerage network has been proposed to be laid to cater to the sewage disposal of the surrounding area. Provision of shops on the secondary routes has also been catered for in the proposed design of project. Certain new construction not blending with the concept of the project shall be demolished. Uplifting of building falling on secondary routes shall be done with naturally available material to give a homogenous look resulting in up-gradation of mostly dilapidated structures, wooden shelters at appropriate location shall be constructed to facilitate visitors. [pic] Project Statistics Financial Review Brief Statistics of the Project ? Currently Saidpur village has 100acres of area and 1300 living units. ? PC-1 of Rs. 397. 047 Million approved in 2006. ? PC-1 completed in Dec. 2009. ? Phase-2 yet to start PC-1 of phase-2 is under process of approval. ? Actual Expenditure was Rs. 425 Million. Financial Review |Approved cost of phase 1 |Rs. 397. 047 M | |Actual Expenditure |Rs. 425. 000 M | |Funds allocation in 2006-07 |Rs. 255 M | |Funds allocation in 2007-08 |Rs. 100 M | |Funds allocation in 2008-09 |Rs. 0 M | |Funds allocation in 2009-10 |Rs. 20 M | Although the PC-1 of Saidpur model village is completed but not in true sense as it was planned. The projects actual cost was 27. 953M more than the estimated cost because of increased inflation and overhead costs. But according to provision of PC-1 of Saidpur Model village CDA can spend up to 15% more of the estimated cost in the project. The project was supposed to be completed in 2008 but it delayed and ended on Dec 2009. The reasons for its delay were ? Community issues and litigation problems ? Administrative changes in CDA ? Financial crisis- funds release problem Cost Report |Task Name |Estimated Cost |Actual Cost | |construction |$196. 36 |$201. 86 | |building |$146. 74 |$146. 74 | |repair and restoration |$49. 2 |$55. 12 | |soft landscaping |$96. 32 |$102. 32 | |construction of stone wall |$3. 14 |$3. 64 | |flooring |$53. 04 |$53. 04 | |routes and roads |$22. 07 |$27. 57 | |foot path and walk ways |$12. 7 |$12. 87 | |horse track |$5. 20 |$5. 20 | |water supply and severage |$61. 42 |$66. 99 | |water systems |$43. 70 |$43. 70 | |grills at water works |$2. 72 |$8. 2 | |pipelines |$15. 00 |$15. 00 | |internal and external electrification |$28. 15 |$33. 65 | |decorative lights |$19. 60 |$19. 60 | |usage lights |$8. 55 |$14. 05 | |miscellaneous works |$12. 0 |$18. 30 | |protection work |$9. 80 |$11. 30 | |antique wooden furniture fixing |$1. 00 |$3. 00 | |signage and dustbins |$2. 00 |$4. 00 | |adver tisement and promotion |$2. 00 |$2. 0 | |brouchers |$2. 00 |$2. 00 | |TOTAL |$397. 05 |$425. 12 | MS Project Work [pic] [pic] Then, entered task names and their duration and then assigned predessesors. gantt chart formed. Print screen of gantt chart and net work diagram is shown below. [pic] [pic] [pic] [pic] Critical path method is not available so, we selected the haveli side houses breakdown to show all that: pic] CPM [pic] Work on MS Visio; to show the suggestions and future prospects; [pic] Benefits Issues Benefits of project †¢ It has provided economic boost by providing job opportunities to the local residents and recreational facilities to the tourist and visitors. †¢ It helped to preserve prestigious glory and cultural heritage. †¢ It is source of attraction for both national and international tourist. †¢ Various festivals are held here. †¢ Saidpur pottery is appraised by tourist as the potters have made aero plane and train with clay along with ma ny other things. CDA is generating approx 8M revenue per annum from this project at present. †¢ Test of fine arts students of NCA are held here. Issues faced by Local Community ? To Issue notification declaring that Village has been conserved / preserved for the residential purpose of Original Bonafide Natives. ? Restoration of legal rights (seized vide awards issued by CDA) for bonafide native residence and issuance of ownership letters to each of them. ? Speedy and appropriate rehabilitation of already effected natives, (original bonafide) and future effectees. Native – non-Native Partnership: Associate the suitable bonafide original natives with non native investors in each and every commercial opportunity emerged in model village project. Preference should be given to effectees of the project. ? Employment opportunities available in Saidpur should only made available to bonafide natives. ? Retention of original bonafide native members in the CDA Management Committee under local quota and the number of the seats in above referred quota should be enhanced from four to eight seats in order to broad the base of this important forum for effective and progressive working. Immediate activation of Saidpur Committee empowered vide CDA Board decision is requested. ? Issue of none native resi dents who have not contributed agricultural land or any built up property at the time of acquisition of Saidpur Village, may be settled in the light of CDA’s prevailing policy in consultation with Saidpur Village Committee using Survey Report made by the Project Management team of CDA. ? To maintain a database pertaining to bonafide original natives with reference to extent of their contribution of land or built up property availed by CDA. To establish a dispute resolution forum in order to deal with the pending / long awaited issues pertaining to acquisition of agricultural land / built up property and provide relief to aggrieved persons in this prospective ongoing project to maintain a litigation free environment in future. Requirement of Infrastructure Facilities †¢ Supply of natural Gas. †¢ Establish Hospital / Dispensary / Ambulance station attached with CDA Hospital. †¢ Provision of Public Transport. †¢ Establish Skill Development institute for male / female artisans. †¢ Community Centre for local community. Space for graveyard as there is no space left in old graveyard. †¢ Extended Sanitation System. †¢ Fumigation to control mosquitoes flies etc. †¢ Establish Utility Store / Fair price shop for local community. †¢ Shooting of street dogs †¢ Cleaning of the orchards by removing wild bushes etc. †¢ Establish a well coordinated security system comprising on trained personnel. Administrative Requirements/Issues †¢ Security Staff/Guards: 30 No. †¢ Sanitation Staff: 30 No. †¢ Maintenance Staff 10 No. †¢ Shifting of Taxis and Suzuki Vans of Locals to the outer car parking. †¢ Check on the new unauthorized construction. Restrict visitor’s vehicles to the outer car parking. †¢ Licensing to the Open Vendors Conclusion, Future Prospects Suggestions Conclusion Saidpur Model village is one of the charismatic locations in the capital city Islamabad. The Capital Development Authority is developing Saidpur into a tourist attraction by spending nearly 425 million rupees on resurrecting the old village and giving it a quaint look. Although the project is not completed in the true sense as it was planned but it still beautifully reflects real cultural heritage of our rural society. Future Prospects Capital Development Authority (CDA) will further expand and beautify Saidpur Model Village to enrich its attraction for tourists. PC-I of phase 2 is still under the process of approval. The future plans include †¢ Construction of historically architectural designed restaurant at foothills of mountain valley. †¢ Construction of Kids plays area to provide playing facilities to children accompanying visitors and construction of picnic spots and recreational points for visitors. †¢ Construction of wooden deck at ridge of the valley to facilitate visitors to have an overview of the entire area. Chairlift from Saidpur valley to Munal. †¢ Hiking tracks across the valley. †¢ Fitting of sewerage septic tanks. Suggestions ? Steps for cleaning and saving the natural stream flowing through Saidpur from pollution should be taken. [pic] ? The directorate of municipal administration should formulate proper policy for renting or leasing of shops and other outlets in the vill age in a transparent manner. References Personal ? Tahir Mehmood, Deputy Director CDA Web ? www. travelspedia. com/South-Asia/Pakistan ? www. flicker. com ? www. opfblog. com ? www. travelspedia. com ? www. theviewspaper. com

Free Essays on Satanism

Devà ­ "He blessed nonentity with every curse/ And spiced with sorrow the dull soul of sense,/ Breathed life into the sterile universe,/ With love and Knowledge drove out innocence/ The Key of Joy is disobedience." (Crowley). Aleister Crowley, a widely believed â€Å"maker† of Satanism itself, wrote about nothing but Satanism. In this passage from the writings of Crowley, he speaks of Lucifer himself, the spirit of this misinterpreted religion. Crowley explains how the devil, or Satan, works. Satan is less about abstinence and obligations, and more about self prosperity. Although Satanists are very unique in the way that there are very few of them today, they still exist, beneath the shadows. According to the website , only 1.5 percent of the population of the United States today consists of satanic followers (Uri Dowbenko). Most commonly interpreted to be all about disturbance, bloodshed, and anger, Satanism is an uncommon religion that practices self indulgence, although not including violence. This uncommon religion is relatively new, which is believed to have started by a few different ways, but the actual origin is unknown. Although there is no exact known â€Å"start† of Satanism, it was credited to take form in the beginning of the 17th century, during the Renaissance. says that a popular belief of when the religion originally started was, surprisingly, in the Catholic Church. Basically, satanic beliefs spread when Catholic priests discovered black magic and how to use it. Many priests secretly used black magic for selfish and greedy reasons. When priests ‘evil’ actions were discovered, they were condemned for corrupting a holy mass; but that didn’t stop the development of a new religion. This created a chain-like reaction to start a club that rolled in selfish needs, The Hellfire Club, founded by Sir Francis Dashwood in 1750. This club of â€Å"Medmenham Monks† participated in things such as sexual plea... Free Essays on Satanism Free Essays on Satanism Devà ­ "He blessed nonentity with every curse/ And spiced with sorrow the dull soul of sense,/ Breathed life into the sterile universe,/ With love and Knowledge drove out innocence/ The Key of Joy is disobedience." (Crowley). Aleister Crowley, a widely believed â€Å"maker† of Satanism itself, wrote about nothing but Satanism. In this passage from the writings of Crowley, he speaks of Lucifer himself, the spirit of this misinterpreted religion. Crowley explains how the devil, or Satan, works. Satan is less about abstinence and obligations, and more about self prosperity. Although Satanists are very unique in the way that there are very few of them today, they still exist, beneath the shadows. According to the website , only 1.5 percent of the population of the United States today consists of satanic followers (Uri Dowbenko). Most commonly interpreted to be all about disturbance, bloodshed, and anger, Satanism is an uncommon religion that practices self indulgence, although not including violence. This uncommon religion is relatively new, which is believed to have started by a few different ways, but the actual origin is unknown. Although there is no exact known â€Å"start† of Satanism, it was credited to take form in the beginning of the 17th century, during the Renaissance. says that a popular belief of when the religion originally started was, surprisingly, in the Catholic Church. Basically, satanic beliefs spread when Catholic priests discovered black magic and how to use it. Many priests secretly used black magic for selfish and greedy reasons. When priests ‘evil’ actions were discovered, they were condemned for corrupting a holy mass; but that didn’t stop the development of a new religion. This created a chain-like reaction to start a club that rolled in selfish needs, The Hellfire Club, founded by Sir Francis Dashwood in 1750. This club of â€Å"Medmenham Monks† participated in things such as sexual plea...

International business(fail in emerging economies) Essay - 1

International business(fail in emerging economies) - Essay Example This is because globalization of markets, as Czinkota, et al (2010) says, has also led to the globalization of business risk. There can be a myriad of reasons for these divestments but there has not been any detailed research to investigate the underlying factors that affect the divestment. The most generic definitions of divestment is a situation where a business willingly sells off some of its assets as a result of a discontinuation of part of it operations (Nees, 1978). Divestments can therefore happen locally or in a situation where a firm requires divesting from a one of its overseas branch (Davis, 1974, p. 16). There are some generic reasons why a firm may opt to divest. These include raising funds, need to focus on core business, specialization, asset consolidation and cleansing (removing dysfunctional parts of the firm) etc (Hamilton & Chow, 1993, p.479). The current trend to divest from international markets may indicate that none of these may be involved and therefore there is a need to investigate the real dynamics behind multinational divestments from emerging markets. Wal-Mart is one of the oldest and most successful retail chains in the US. The firm runs hundreds of stores in America and across a number of other countries across the world (Wall Mart, 2013). Wal-Mart was one of the first retail chains to use information technology to help in meeting customers’ needs and also in increasing efficiency. To achieve this, the firm uses high end computer servers and system that make data sharing easy and efficient. The firm is able to have a real time data sharing using a wide area network that connects all its stores. With this kind of sharing of data the firm is able to increase efficiency and therefore make customer service better (Wall Mart, 2013). For instance, data collected at the point of sale units in every Wal-Mart satire is sent to a computer in real time. This data is used in managing inventory and also in helping

Property law assignment about Implied trusts and family homes Essay

Property law assignment about Implied trusts and family homes - Essay Example The owner of the property  most commonly is referred to as the  settlor. Trustees are the individuals or individual with which the settlor initiates the agreement. The agreement typically stipulates that the trustees will manage the  property  in a manner that will be most beneficial to the settlor.†1 Thus the main role of trusts is to hold property in trust for somebody else and to return the properties or chattels once the settlor, or owner, demands it or the property in trust is shared in some equitable or just manner or in a manner decided by the Court or suitable land tribunal authority. The main aspect to be remembered is that the trustee is just holding the property of the settler in trust and not on ownership and thus he is accountable to the true owner of the property for all that transpires during the absence of the latter. Trusts could be both public and private. Public trusts inure for the public whereas private trusts are to control and oversee private trus ts which are owned by private agencies. â€Å"Property  trusts  can become the legal owners of property. There are many different types of  trusts  that individuals can use to protect assets after death. After forming property  trusts, individuals can transfer the ownership of their property into these  trusts for later distribution. ... By transferring the assets into an  irrevocable trust  before death, the assets are removed from an individual's estate. This lowers the value of the estate and eliminates the potential for estate taxes.2 Understanding of the trust instrument in terms of what it is and how it is a creation of equity. A trust instrument is a contract or agreement of trust, between the settler/ owner and the trustee with sets forth the terms and conditional ties of the trust transaction. Persons may monitor the appropriation of their properties during their lifetime through the medium of trusts. There are many genres of trusts and objectives for their creations. This may inure for the future benefit or financial need of the trust creator, a surviving spouse or children, or even for charitable purposes. Although the law recognizes a variety of trusts, the law comes down heavily on trusts whose primary objective are to avoid taxes, creditors or legal responsibilities and could declare such trusts voi d and unenforceable. Again, in spite of the fact that trust laws are onerous and complicated, the basic needs for trust are just in terms of whether a trust has indeed been created, its scope and depth, its legality or otherwise, public or private trusts and whether the trustee has indeed managed the trust well and in line with the objectives of trust covenant. An oral or written trust binds the contracting parties, in as much as the property matters are concerned. All of covenant signatories would have to honour their part of the commitments in as much as the trust is concerned. If one party or group of parties infringe the terms of the trust, it is well within the jurisdiction of the remaining parties to bring

Can Man and Machine Exist Together?

Can Man and Machine Exist Together? In John Durkin (2003)s article Man Machine: I wonder if we can coexist, Durkin speculates on the ability of a possible coexistence between human and intelligent machine. The title of the essay is misleading in that Durkin talks of machines existing with humans but what he really means if whether artificial intelligence (AI) capable machines and humans can coexist. The concept of AI is enchanting and the possibility that biological intelligence coexisting with mechanized intelligence is tantalizing and the repercussions of such coexistence, or its alternatives, are profound. Unfortunately Durkins main sources are pop culture movies and he deals more with emotions of fear and distrust than the actual likelihood of any coexistence or what forms this might take. Durkin uses HAL 9000, a star of 2001: A Space Odyssey, from the movie adaptation of Clarkes short story The Sentinel written in 1948 as an example of how machine intelligence can defend its own interests and harm human beings in self-defence. In the movie the team of scientists try to deactivate a sentient computer which responds by killing those trying to deactivate/kill it. This brings to light questions on the rights of intelligent beings and what relation rights of other intelligence should have to human intelligence. The movie AI: Artificial Intelligence is also used by Durkin as a talking point where he reiterates the story of the movie, pointing out an intelligent machine can emulate human emotions to the point where humans respond as if the machine were one of our own. David, the main character in the story, does not resort to violence like HAL 9000, but experiences human emotions (or emulations of) and accepts his rejection by humankind. From this the question of what rights intelligent beings should have and how should ethical standards be developed to treat AI. Since David is visually indistinguishable from a human child, what are the qualities that differentiate man and machine? What is human? Humans delineate themselves from the rest of the natural world by intelligence. Traditionally humans have ranked importance based on ability to reason, with entities without the ability to show intelligence that we recognize as being inferior and humans rank them as such in our hierarchy of life. It is ok to kill a seemingly unintelligent insect but cries are heard when one kills a dolphin or elephant which humans consider more intelligent. Intelligence is sometimes seen as synonymous with sentience and sentience is something that humans respect and value. What exactly defines human intelligence? What do our brains have that machines cannot replicate? A brain is a biological composition of chemicals and biological matter which is vastly superior to all other known life for its unparalleled ability to process information and aid survival. Scientific studies on human feelings, emotions and thoughts have been able to map regions in the brain that are active when we feel react to fear, to pleasure and a variety of other emotions. Emotions, once thought dominion of the unobservable soul, are now visible as electrochemical reactions. If we can isolate the chemical components and find electronic analogues machines will be able to experience the same emotions. To create AI one needs to find the set of operating parameters the human brain follows and mimic them in an electronic format. David, from the movie AI, is such a machine. The programming of feelings and emotions into AI coupled with the development of humanoid bodies will begin to blue the line between man and machine. A question of intelligence The doubt of the coexistence of human intelligence and machine intelligence invokes a corollary question of whether human intelligence and any other intelligence could peacefully coexist. If an intelligent alien species were discovered would humans be able to coexist with this species? Durkin notes that intelligent machines are thought by some to be a threat to humans rightful monopoly of rational thought so it seems that the question should be expanded to the ability of humans to whether human intelligence and any other intelligent forms can coexist. The difference between encountering an extra terrestrial intelligence and machine intelligence is that humans would be the creators of the latter type. If we are talking about coexistence of intelligence there is no reason to think that alien, human and machine intelligence would be much different from one another. Durkin however focuses on machine intelligence which doesnt actually reflect the true issues of coexisting intelligence. Historical precedent Each time human societies have encountered other intelligent societies there has almost invariably been conflict. Take for instance human history where civilizations have encountered one another for the first time. The meeting of European culture and Native American culture in North and South America this is the closest analogue we have to intelligent beings discovering other intelligent beings. Though the physical form was the same, the cultures were different and both were oblivious to the presence of the other intelligent beings until the encounter. This meeting of intelligent groups ended in disaster for the natives of the Americas with the Europeans exploiting and dominating them. Not much remains of the Native culture in the Americas after European domination. This pattern is repeated throughout history as one intelligent society dominates one perceived to be inferior. The society dominated is often the technologically inferior one. Though this interaction between intelligent s ocieties is not the same as humans creating machine intelligence it does demonstrate what humans societies are capable of when it comes to dealing with other intelligent groups. Sources of Conflict Conflicts between groups of humans have many causes. Religious differences, ideological differences and conflict over resources are considered the major reasons for warfare. Sources of conflict for humans and machine intelligence are harder to pin point but they likely will be the same as human versus human conflicts. If machine intelligence is able to become a functioning societal group they will need resources much the same as humans. Land, metals and energy will all be necessary for the function of both groups and conflicts could easily arise. This is all dependent on the idea that machine intelligence will develop to form societies and seek a status and importance of needs equal to that of humans. This is what David from AI seeks though humans do not grant it to him as he seeks acceptance from a human family. Whether humans will eventually is a question that cannot be answered here.There is no room in this paper for speculation on potential ideologies and religions of machine int elligence. However it is almost a certainty that these values in humans will have conflicts with the emergence of a human-like AI. Modes of coexistence Coexistence can take many forms. When Durkin talks of coexistence he speaks mostly of a dependent relationship where humans are reliant on machines and machine intelligence for survival. He states †¦we will not be able to turn off our intelligent machines because we would rely too much on the decisions that they provide. At this point the machines will be in effective control. This is considering only one form of coexistence of machine and human intelligence and oversimplifies the mode of control.Durkins form of coexistence is a probable one at the beginning stages in the development of AI. Humans will develop machines to automate tasks to free humans from doing them. An example of that in todays world is the development of spam email filters. This is software that we already rely on though it may not be AI, the aim it to develop it to intelligently sort through the mail and make decisions based on logic and reasoning. An existence where AI is subservient to human intelligence h as various degrees it is possible to program software to be intelligent but still subservient and it is possible to simply only develop the AI to the point where it can still be controlled. Another form would be one of equality where humans and machine intelligence coexist as equal partners. If we are to assume that AI will continue to develop to the point where it emulates human intelligence there will come a time where machine intelligence will seek to escape from subservience and serve its own interests. As an intelligent entity the machine will have self-interest and desire to act up said interests.It is here that machine and man would encounter the types of conflict mentioned previously as machines act in their own interests to secure resources to meet their needs. This situation could be a dangerous one with warfare being a possibility between conflicting interest groups. A war between man and intelligent machine could be humanitys greatest test of survival and the result may be another type of coexistence where man is the subservient one. Giving birth to AI When it comes to the development of machine intelligence humans will be the architects of it. This means that is would be possible to create software with certain specifications to aid in protecting humans from potential harm. This would require creating à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¹Ã…“laws that the AI would be incapable of breaching. Celebrated science fiction writer Isaac Asimov created such laws in his books for his robots to follow. These laws were aimed to prevent the robots from ever harming humans or humanity though Asimov used them mostly as a literary device and to show the paradoxes and problems associated with trying to program such complex laws into machines. As both Clarke (1994) and Grand (2004) have pointed out these laws have little bearing on actual AI construction. Grand and Clarke both analyse the possibility of programming rigid instructions into AI and come to the same conclusion that to create such laws is extremely difficult because of the complexity of reducing t he environment to be defined into by binary nature of the laws. Such laws of behaviour toward humans would be necessary though to prevent conflict. Human acceptance Humans are likely to accept, as currently do, machines into our everyday lives. The functions they serve us are invaluable and by automating tasks humans have more time to devote to other, more meaningful activities. To accept AI would be more difficult to humans than simply accepting machine assistance. If AI were created on par with human intelligence relationships would be formed between man and machine especially if the machine were to take humanoid form and be able to be an intelligent companion. Perfect AI would be indistinguishable from human intelligence and would have interesting implications in the forum of AI rights. Humans would have to be reminded that AI are machines and have limitations to ensure a functional relationship. Humans are often wary of new technology but over time become accustomed to it. ConclusionThe question of humans coexisting with a new form of intelligence is currently impossible to answer. There is no historical precedent so determining how humans will react when we are confronted with the issue. It seems that AI will have to be developed in such a way that the differences between human and AI are still apparent to remind humans of the difference. It also seems that AI will have to be subservient, unable to develop a society or economy that would threaten human societal structures in order to prevent conflict. Human intelligence and machine should be able to coexist but only under specific sets of conditions and rules defined by humans. If these rules are broken, if AI develops beyond human intelligence and demands rights and freedoms, then conflict will ensue and one of the intelligent forms will need to be dominated. Which intelligence will be dominated, human or machine, is currently unknowable. BibliographyDurkin, J. 2003. Man machine: I wonder if we can coexist. AI Soc. 17:383-390. Springer-Verlag London Ltd. 2003.Grand, S. 2004. Moving AI Out of Its Infancy: Changing Our Preconceptions.Intelligent Systems and Their Applications, IEEE. Vol. 19, Issue 6, Nov.-Dec. 2004:74 77Clarke, R. 1994. Asimov’s laws of robotics: Implications for information technology 2. IEEE Computer. Vol 27, Issue 1, Jan. 1994:57 66.

Methods to Cope with Life in Extreme Climates Essay

People use varying methods to cope with life in extreme climates. An extreme climate is an area with an abnormal weather pattern which increases the difficulty to survive. An example of where people have adapted to survive is in Australia. Australian settlers have spent countless decades refining complex methods of withstanding the astringent conditions of the outback. People in central Australia use a wide variety of methods and approaches to struggle against the sweltering heat. One example of this is the construction of houses cut from shear rock. This is a brilliant method of coping with the weather as it keeps your house the same temperature through the day and night. This is because in the day it is sheltered and cool and at night the rock radiates any heat it has absorbed through the course of the day, eradicating any need for central heating or air conditioning. This saves any costs or pollution from the man made systems. An example of this is shown in a hotel known as Prairie Hotel. They had an extension built onto the hotel underground with no additional heating or electrical bills as it sustains itself in that sense. Another way that people in Australia have adapted to living in extreme climates is by wearing longer, but thinner clothing. This is not what most members of the general British public would expect as we tend to wear short clothes so as to keep cool. However the risk of sunburn is so great it is not worth it. Many of the explorers who first tried to map Australia died of sun stroke because of that fact. However, the native Aborigines do not nee to wear long clothes as their skin has learned to cope with the heat on its own. Another way that Australians lead a different lifestyle from us in order to cope with the extreme weather and scale of the deserts is to generate their own electricity privately. This is so as to save the costs of laying millions of pounds of cable and paying the bills. Additionally as Australia is near free from cloud cover in the outback, what other technology would you use but solar power. It may be expensive, but not when focused in comparison to the costs to the cable company and the electrical firm. Moreover, it can also help the environment by lessening the number of people draining our coal reserves to make power. In conclusion, I think that the original statement is true as shown by the evidence above. The most major of these being the fact that they generate much more of their own power. I believe that it would be fantastic if more MEDCs adopted this, however in ones such as Britain and the Republic of Ireland the overall climate is far to cloudy to be able to generate solar power. However many other of their ideas and ways of life are easily transferable to other cultures which could help make the world a more sustainable and better place to live.

A Study of the Barriers of Implementation of Accounting Information System: Case of Listed Companies in Tehran Stock Exchange

Journal of Economics and Behavioral Studies Vol. 2, No. 2, pp. 76-85, Feb 2011 A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange 1Accounting Mahdi Salehi1 Abdoreza Abdipour2 and Management Department, Islamic Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran [email  protected] com Abstract: Accounting information system is one of subsystems in management information system that is very important in all companies. The current study reviews barriers in implementation by postulating six hypotheses of accounting information system (middle managers, human resources, organizational structure, environmental factors, financial issues, and organizational culture) in companies listed on Tehran Stock Exchange. Finally, some results were obtained in this manner: barrier of organizational structure with 26 percent, middle managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and finally financial issues with16 percent were identified as barriers factors influencing on the establishment of accounting information systems in listed companies on Tehran Stock Exchange. Generally to eliminate these barriers, management, financial managers and staff must be trained practically by experienced teachers in accounting information systems to use the specialist and professional managers, to lengthen position of managers, to clear financial issues, to inform benefits of system establishment to company's managers. By giving reward to managers and staff try to encourage these people to use the new system. To justify staff that the establishment of new system would be their advantages; by the lever of reward, to encourage staff to compete in learning and work with the system in staff and learn to compete with systems that can accelerate performing and implementing the system. Key words: Accounting information systems, Corporate accounting system, financial system 1. Introduction Today, dramatic changes have occurred in the field of Information Technology (IT) and its progress has been so pervasive so that it has created changing trends in different in areas. The most important features of it are; high speed data processing, extremely high accuracy, and high speed access to information, to be up-to-date, the possibility of electronic exchange of information, high quality, very cheap and declining price. By considering these factors there will be no need to justify the use of IT in today's world (Salehi et al. , 2010a). Addition in accounting has to use and apply all or some of the new techniques in their services and obligations. So, providers of information especially accountants, should be the providers of advanced and high-quality information so that their services to be bought in high prices. Otherwise, in the future they will not have any place. Accounting information System (AIS) is developed between one or two or more units of a company to achieve a specific goal (Salehi et al. , 2010 b; Salehi and Alipour, 2010). It contains small sub-systems that support larger systems, includes people, methods, information and software and information technology infrastructures (Romney and Barrett, 2003). System consists of a set of incorporated components that are affiliated to achieve one or several particular goals in a way that, if one or more input can enter in it, one or more output exits (Frederick, 1984). AIS is a completely designed system for the production, collection, organization (processing), storage, retrieval and dissemination in an institution, organization or any other defined areas of society. AIS can helps business units and solve short-term problems of managers in the areas of final price, cost and cash flow through providing information to support and supervision of companies in the dynamic and competitive environment, and to help the integration of these companies and the operational considerations and strategic programs in long term (Mitchell et al. 2000). Progress in the fields of accounting, information technology and information systems during the past two decades suggest conditions to consider the role of accounting information system. For example, the evolution of active database technology, implementing new models, such as accounting resources and factors of planning resources and allowing accounting information to attract financial old data. 76 Available literat ures show little evidence of developing AIS within medium companies. In fact considerable evidences suggest that financial accountings n medium companies are the main source of information and management (McMahon and Davies, 1994). Advantages of JIT The advantages of the JIT philosophy are many. Giunipero et al. , (2005) say that JIT has led to several benefits which include lower production cost, higher and faster throughputs, better product quality, reduced inventory costs, and shorter lead times in purchasing. According to an American study of U. S. Manufactures, companies can expect improved performance in lead times, quality levels, labor productivity, employee relations, inventory levels and manufacturing costs (White, Pearson, and Wilson, 1999). Fullerton and McWatters (2001) summarised benefits in to five categories: quality benefits, time-based benefits, employee flexibility, accounting simplification and firm profitability. The increase in performance is usually attributable to a decrease in inventory levels, smoother production flow, lower storage cost and ultimately a decrease in average cost per unit (Hall, 1989). Callen et al. , (2000) reported that JIT plants have significantly less WIP than non-JIT plants. JIT plants also store fewer finished products and have lower variable and total costs than the non-JIT equivalent. Callen et al. , (2000) further found that JIT plants are significantly more profitable than non-JIT plants, but are neither successful at minimizing WIP and costs nor maximizing profits. It is possible to observe that traditional performance measurement system is inconsistent with JIT system benefiting from technological innovations at a maximum level and also that it prevents or hides broad-based effectiveness of new production methods. In this sense, the restrictions of traditional measurement system in JIT environment might be listed as follows: 1. Continuous development in production process is basic element in JIT manufacturing environment. To reach this aim easily, it’s intended to make flow of production possible with minimal parties and decreasing stock levels to a minimum. Yet, production and productivity measures of traditional understanding have reported that the productivity is low when small-lot production is made (Drury, 1990). For this reason, traditional accounting system suggests increasing batch capacity rather than decreasing lot size, which leads to raising stock levels, long supply process, increasing cost and declining customer satisfaction (Mcnair et al. 1990). As in standard costing, appropriate operational control of traditional accounting system cannot be carried out in today’s production environment (Allott, 2000; Cheatham and Cheatham: 1996; Ezzamel, 1992). Besides, due to the reliability and consistency of manufacturing processes in JIT environment, deviations do not exist or exist in qui te low level and it also leads to less use of deviation analyses. JIT manufacturing system changes will bring about changes in information requirements (Upton, 1998). As it is known, normally traditional performance, reporting is prepared monthly or weekly and cannot detect on time real reasons of processes that are not realized as expected. Yet, in JIT production system there is a possibility of short production cycle, so it requires information for the problems coming out in accordance with one-day or â€Å"real time† principal. 2. 3. Ahmad et al. , (2004) presented potential benefits and performance improvements achieved through JIT implementation. The summary of main benefits of JIT is listed below: 1. 2. 3. . 5. 6. 7. 8. 9. Reduced process time, setup time and lead time; Reduced raw material, wip and finished goods inventory levels and lot size; Improved machinery and reduced machine breakdowns and downtimes; Minimized space requirement; Improved flow of products; Lowered production costs; Simplified production processes; Improved quality; Improved flexibility, multifunctional ability, motivation and problem solving capability of emplo yees; 10. Increased productivity and performance; 77 11. Improved consistency of production scheduling; and 12. Increased emphasis on supplier integration Following are the main objectives of the study: 1. 2. Identify barriers in the establishment of AISs in companies. Provide strategies for the establishment of the obstacles companies AIS in listed companies on TSE. 2. Theoretical issues and review of literature IT is a company's key infrastructure that includes physical information technology infrastructures, information technology of human resources to get information (technical and managerial skills), and technology of irreplaceable resources (Bharadvj, 2000). An important study problem in management accounting and concern about AIS decision-making with organization regarding the need for information is communication and control of accounting information system. Computer system is based on a process that supports financial data for decision-making tasks of managers within the frame of coordination and control of company's activities that in the researches of different studied models, between accounting information system with technology organization, organization's structure and organizational environment have been studied (Chen and Hall, 1994). AIS is an important mechanism of an organization that is vital for effective management decision-making in controlling organization (Zymrmn, 1995). Generally, AIS is classified in two categories: a: effective decision-making for information that is largely for control of organization and b: to facilitate information that is mainly used for coordination of organization in decision-making are used (Kern, 1992). Effectiveness of AIS to increase system integration is to improve internal communications throughout the organization (Huber, 1990). Top management team with various planning and management information system influences on strategic performance (Gil, 2009). Behavioral changes following Joint development show AIS support and participation of users that has been influencing on in accounting information system development and improved financial performance, which eventually lead to successful troubleshooting cost accounting system, are based activities (Alden burg et al. , 2009). About the productivity of information technology within the information systems in public accounting is that a small number of respondents aware of the technology components were the major component of respondents information technology data, but not the information system Accounting and usefulness were aware of the development and effects in this study started the organization, human resources management and knowledge of technology and acceptance of data were evaluated (Madshary, 2008). Comparative advantage as a model of efficiency value accounting information systems research for scholars is significantly effective and that represent the financial resources and human resources as the two basic pillars of research and development supplement industry regarding information systems that are accounting absolute superiority ensures business operations (Eles, et al. , 2008). Management stress on critical factors in success to implement organizational resources planning systems suggests that the selecting appropriate time, completing the project by one management, training personnel, superiority of project results in comparison with other projects, use of consultants, management interaction with users, the use of project control committee, shows the difference between successful and unsuccessful projects (Bradley, 2008). Test of textual factors and the impact of characteristics of technology on implementing auditing decisions is in such a way that the use of computer techniques by experienced auditors shows that companies which have experienced the ability of influencing on implementation of new technology using long-term budgets, have assed different courses through indirect control of the software (Curtis and Payne, 2008). Intelligent business systems and measuring, its effects in connection with business processes and organizational performance when measuring performance is important as information technology systems through specialized texts and literature is outstanding (Bashir, et al. , 2008). Test of the influence of international investors on the quality of accounting information demonstrates that the choice right of investment and increasing work quality of international investors on the quality information has influenced on Russian accounting companies (Baguya, 2008). Current economic and the traditional model of accounting reports: challenges and opportunities ahead of AIS researches prove that the economy in real condition can accelerate measurement and evaluation of business. Decision-making processes as a 78 new business model results in decrease of internal and hidden processes. Therefore, AISs together with research literature have been successful in development of new models to accelerate accounting processes (Vasarahly and Els, 2008). Organizational determining factors acceptance and implementation of information technology in mean companies: private and public companies shows that limiting factors in the implementation and information technology overhaul, reform arranged, changes, lack of qualified personnel and Run the same technology and information systems quality are essential (Muyanu and Brook, 2007). Strategic Planning of information systems: case study in inancial services companies in Germany represents that lack of scientific literature in implementation of strategic information systems planning, data transfer isn't mainly due to scientific literature, although scientific literature inspiring, in practice to run strategic planning, information system not included. Professional characters of management and different resources are of scientific characters. Thus the role of management in the information technology practice through the opinions of staff need more experience (Tabnar, 2007). More regulatory practices on information technology function of information technology organizations and business sector common understanding with the goals are associated with information technology. For example, active participation in the committee information technology, trade balance, decisions regarding technology information and understanding of strategic policies and administrative information technology in successful exploitation of information technology projects (Buyan et al. , 2007). Appropriate review between designing of AIS and performance of commercial units by analyzing strategies explains that high performance of commercial units depends on a wide range of accounting information systems (Boolean, 2007). Study of integrated information systems literatures of management accounting with consideration to the existing strengths within the framework of management accounting elements, new integrated information systems of accounting results in more development and understanding of theatrical frameworks in this regard. It identifies research gaps and suggests using research opportunities with different patterns and different methods. Ranking of AISs on performance of medium companies in Malaysia after study of 310 companies through electronic questionnaire showed that, a significant and important part of medium companies in Malaysia placed in high rank, and only a limited number of medium companies because of low organizational performance were in low level of accounting information systems (Nur Azizi and Kynk, 2005). Factors of users' concentration, measurement, and report making, quality of provided management information, reviewing and checking group work of outcomes affect the quality of accounting information (Hong-Jiang, 2005). To develop and spread of AIS a special team should be organized for designing input and output concepts and processing stored information so that company's decisions for main outputs and comparing of them with computer information to be possible and achievable (Romney and Stein, 2003). Future development of AIS in investment shows that the successes in avoiding risking the capital of companies are of five categories as: 1- clear and bright offers. 2 – Internal changes in institution investment. 3 – The variety of variables and repeating information change 4 – More use of information for supportive decisions support 5- world-wide impacts on investment. These evidences are good reasons for the judge and further research in the future and development of AIS (Gavyn et al. , 1997). Mistry (2005) found that, though JIT has been widely implemented, interest in documenting its impact on financial performance and productivity was generated during last few decades. For example, Inman and Mehra (1993) established the link between JIT benefits and bottom line financial measures. Olsen (2004, cited in Swamidass, 2007) is stated that â€Å"lean/JIT firms tend to have better return on equity†, since lean/JIT is associated with low inventories. However, according to Fullerton and McWatters, (2002), the use of financial performance measures under the present competitive market conditions appears unsustainable due to various reasons. Therefore, performance measurement system of a corporate using JIT production system should support basic variations such as increasing product or service quality, continuous development and reducing the losses (Hendricks, 1994). 79 Chart (1): General Plan of Financial Automation 3. Research methodology The statistical society of the study includes the financial managers of the companies listed on Tehran Stock exchange (TSE). For this purpose, a number of 442 companies were selected from TSE website. From the entire number of the selected companies 36 companies were omitted from the list of listed companies of TSE following the session of Security Subscription Board on June 10, 2008. Eventually, the study was concentrated on 406 companies from 36 different industrial sectors. The statistical community in this research could be all of companies all over the country, but with different directions and limitations of the personal facilities and we limited statistical community and selected 100 companies listed on TSE. Research data collection instrument is a questionnaire which has been standardized in the academic community and validity of it considering the opinions of specialized literatures and comments of expert managers in relevant areas were analyzed and its validity is acceptable. In order to determine the proper size of the specimen and calculate the Cronbach ? coefficient a pre-testing process was conducted. The methodology of the process was as follows: A number of 13 questionnaires of which narration style had been confirmed were distributed by the researcher among the financial managers of the admitted companies of TSE as an initial specimen. The original data showed that, on average, the affectivity of financial expenses in order to establishing an internet financial reporting was rated at 13. 90 with the standard deviation of 4 within the range of 5-25. In the society average comparison test, with the constant number of 15 (the middle point of the above range), at least, a number of 86 persons at 5% error rate provided 80. 26 percent level of ability. In order to testing of hypotheses, T-Test was employed in the study which it fits to the testing of hypotheses. Research hypotheses H1: middle managers prevent the establishment of AIS in financial units. H2: organizational structure prevents the establishment of AIS in the company's financial units. H3: organizational culture prevents the establishment of AIS in financial units. H4: financial problems prevent the establishment of AIS in the company's financial units. H5: labor prevents the establishment of AIS in financial units. H6: environmental factors influencing on AIS prevent the establishment of the company's financial units. 4. Data analysis In this section, demographic information of participants based on research experience and education level is presented in Table 1. 80 Table 1: General information of participants Item Variable Diploma Educational background B. A M. A Field of the Study Accounting Management Lee than 5 years Experience 6-10 years 11-15 years Manager Designation deputy expert clerk Testing of hypotheses Frequency 26 59 12 59 38 62 28 7 11 7 41 38 Percentage 26. 80 60. 80 12. 40 60. 80 39. 20 63. 90 28. 80 7. 20 11. 30 7. 20 42. 30 39. 20 H1: middle managers prevent the establishment of information systems in the company's financial units. In order to testing of the first hypothesis, One sample T-test is employed which the detail has presented in Table 2. Table 2: The results of testing first hypothesis Test Value=20 First hypothesis Middle managers H0: M = 20) (H1: = M> 20 degrees of freedom T Significant level 0. 001 Information contained in Table 2 shows the level of significant 0. 001, and since the significant level is less than 0. 005 shows the acceptance of hypothesis, so H0 is rejected and H1 is approved. H2: organizational structure prevents the establishment of accounting information system in the company's financial units. Table 3 shows the results of testing of hypothesis, according to the results of Table 3 the research hypothesis is accepted. Table 3: the results of second hypothesis The second hypothesis Organizational structure HO: M = 7) (H1: = M; 7 Test Value=7 Degree of freedom T Significant level 0. 001 Table 3 shows 0. 001 level of significant, and since the significant level less than 0. 005 is accepted, hypothesis H0 is rejected and, H2 is approved. Therefore, organizational structure is one of the barriers of the establishment of AIS in companies listed on TSE. 81 H3: organizational culture prevents the establishment of accounting information systems in financial units. For the above hypothesis single-sample T-test using SPSS software with confidence level of 0. 095 used and the results are mentioned in Table (4) Table (4): the results of testing third hypothesis Test Value=12 The third hypothesis Organizational culture HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 Information contained in table (4) shows significant level of 0. 001, and since the significant level less than 0. 005 is, hypothesis H0 rejected, so H3 is approved. Therefore, organizational culture prevents the establishment of AIS in companies based in financial units of companies. H4: financial problems prevented the establishment of accounting information system in the company's financial units. Table (5): the results of fourth hypothesis Test Value=6 Fourth hypothesis Financial problems HO: M = 6) (H1: = M> 6 degree of freedom T Significant level 0. 001 Information contained in the table (5) show 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, therefore, financial problems prevent the establishment of AIS in companies listed on TSE. H5: Labors don’t prevent the establishment of AIS in financial units. For the above hypothesis one- sample T-test, using SPSS software with confidence level of 0. 95 is used and the results are mentioned in Table (6). Table (6): the results of testing fifth hypothesis Test Value=17 fifth hypothesis Labors HO: M = 17) (H1: = M> 17 degree of freedom T Significant level 0. 001 Information contained in the table (6) shows 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, so H5 is approved. Hence we can say that issues related to human resources are of barriers in the establishment of accounting information system in companies located in stock exchange. H6: environmental factors affecting accounting information system prevent the establishment of accounting information system in companies' financial units. For the above hypothesis single- sample Ttest using SPSS software with confidence level of 0. 95 used and the results are mentioned in Table (7). 82 Table 7: Results of testing sixth hypothesis Test Value=12 sixth hypothesis Environmental factors HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 Information contained in the table (7) shows 0. 001 level of significant, and since the significance level less than 0. 05, is accepted, H0 rejected, so H6 is approved. Hence, we can say that environmental factors can also regard as barriers in establishment of accounting information system in companies located in stock exchange. 5. Conclusion and Discussion: Middle managers prevent implementation of AIS in companies listed on TSE. Results of above hypothesis through single-sample T-test with confidence level of 0. 95 r epresent the acceptance of this hypothesis of the research. It means that middle managers are of affecting barriers in failure of implementation of accounting information system in companies located stock exchange . There is a meaningful relation between middle managers and implementation of accounting information system. Further, environmental factors prevent the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational structure is one of affecting barriers in failure of implementing AIS in companies listed on TSE. There is a meaningful relation between and between organizational structure and implementation of AIS. By the way the results reveal that organizational culture prevents the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational culture is one of the affecting barriers in failure of implementing accounting information system in companies located in stock exchange. It means that there is meaningful relation between organizational culture and implementation of accounting information. The authors come to conclusion that several barriers lead to implementation AIS on listed companies on TSE. In such a condition it seems that without solving these problems the Iranian companies do not enjoy of advantages of AIS, so it cause very big problem in near future. In order to solving these problems all together from top managers to simple clerk should give hand in hand and at least reduce these problems in competition world. 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