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. References Ahmad, A. , Mehra, S. and Pletcher, M. (2004): The perceived impact of JIT implementation on firms’ financial/growth performance, Journal of Manufacturing Technology Management, 15(2):118 – 130. Alles, G. M. , Kogan, A & Vasarhelyi, A. M, (2008): exploiting comparative advantage: A paradigm for value added research in accounting information systems, international journal of accounting information systems, 9: 202-215. Allott, A. (2000): Some Academics Say Management Accounting Has Not Changed in The Last 60 Years; Others Say It Has—Hugely Who’s Right, Asks Anita Allott? , Management Accounting: Magazine for Chartered Management Accountants, 78 (7):54-56 Bagaeva, A. (2008): An examination of the effect of international investors on accounting information quality in Russia, advances in accounting, 24: 157-161 Bergeron F. Raymond L. , & Rivard S. (2001): Fit in strategic information technology management research: an empirical comparison of perspectives. OMEGA, International Journal of Management Science; 29:42125. Bharadwaj A. S. (2000): A resource-based perspective on information technology capability and firm performance: an empirical investigation, MIS Quarterl y; 24(1):169–96 Boulianne, E. (2007): Revisiting fit between AIS design and performance with the analyzer strategic-type, international journal of accounting information systems: 1-16 83 Bowen, P. L. , Cheung, Y. M and Rohde, F. H. 2007): Enhancing IT governance practices: A model and case study of organizations efforts, international journal of accounting information systems, 8: 191-221 Bradley, J. (2008): Management based critical success factors in the implementation of enterprise resource planning systems, international journal of accounting information systems, 9:175-200 Bruque, S. and Moyano, J. (2007): Organizational determinants of information technology adoption and implementation in SMEs: the case of family and cooperative firms, technovation, 27:241-253 Callen J. L. , Morel, M. and Fader, C. 2005): Productivity Measurement and the Relationship between Plant Performance and JIT Intensity, Contemporary Accounting Research, 22(2): 271-309 Cheatham, C. B. and Cheatham, L. R. (1996): Redesigning Cost Systems: Is Standard Costing Obsolete? , Accounting Horizons, 10( 4):117-125. Curtis, M. B. & Payan, A. (2008): An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing, international journal of accounting information systems, 9:104-121. Drury, C. (1990): Cost Control and Performance Measurement In an Amt Environment. Management Accounting:40-44. Edenburg, L. , Soderstrom, N. Willis, V. &, Wu, A, (2009): Behavioral changes following the collaborative development of an accounting information system, accounting organizations and society, in press, corrected proof, available online. Elbashir, M. Z. , collier, P. A. & Davern, M. J. (2008): Measuring the effects of business intelligence systems: the relationship between business process and organizational performance, international journal of accounting information systems: 135-153. Ezzamel, M. (1992): Business Unit & Divisional Performan ce Measurement, CIMA, Academic Press, London. Falconer, M. C. , Reid, G. & Terry, N. , (1997): Venture capital supply and accounting information system development, 1-27. Frederick, H. W. (1984): Accounting information systems and practice, New York, Macgraw-Hill. Fullerton, R. R. and McWatters, C. S. (2001): The production performance benefits from JIT implementation, Journal of Operations Management, 19(1): 81 – 96 Fullerton, R. R. and McWatters, C. S. (2001): The production performance benefits from JIT implementation. Journal of Operations Management, 19(1): 81 – 96. Gil, N. 2009): Management information system and strategic performances: the role of top team composition, international journal of information management, 29,104-110. Giunipero, L. , Pillai, K. , Chapman, S. & Clark, R. (2005): A longitudinal examination of JIT purchasing practices. The International Journal of Logistics Management, 16(1): 51-70 Hall, M. (2009): Accounting information and managerial work, accounting organizations and society, in p ress, corrected proof, Hall, R. W. (1983): Zero Inventory Crusade – Much More Than Material Management, Production and Inventory Control Society, 24(3): 1-9. Hendricks, J. A. 1994): Performance Measures For a JIT Manufacturer: The Role of the IE. † Industrial Engineering, 24-32. Huber G. P. (1990): A theory of the effects of advanced information technologies on organizational design, intelligence, and decision-making. Academic Management Review, 15: 47–71. Huber G. P. and Power D. J. (1985), Retrospective reports of strategic-level managers: guidelines for increasing their accuracy, Strategic Manage J; 6 (2), pp. 171–80. Inman, R. A. and Mehra, S. (1993): Financial justification of JIT implementation, International Journal of Operations & Production Management, 13(4):32 – 39 Kren, L. 1992): Budgetary participation and managerial performance: The impact of information and environmental volatility. Account Review; 67: 511–26 Lautier, W. (2001): Accounting theory , seventh edition England, Foundational times Prentices Hall. Mauldin E. G. and Ruchala, L. V. (1999): Towards a meta-theory of accounting information systems. Accounting, Organization and Society; 24, 31-317. McMahon R. G. P. and Davies L. G. (1994): Financial reporting and analysis practices in small enterprises: Their association with growth rate and financial performance. Journal of Small Business Management;11: 92-475. Mcnair, C. J. , Lynch R. L. and Cross, K. F. (1990): Do Financial and Non-financial Performance Measures Have to Agree? Management Accounting, November: 29. Mia, L. and Chenhall, R. H. (1994): The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Origination and Society; 19:1–13 Mistry, J. J. (2005): Origins of profitability through JIT processes in the supply chain. Industrial Management and Data Systems, 105(6):752 – 768. 84 Mitchell, F. Reid, G. , and Smith J. (2000): Information system development in the small firm: the use of management accounting CIMA Publishing. Mohdshaari, A. (2008): Utilization of data mining technology within the accounting information system in the public sector: a country study-Malaysia. Noor A. E. & King, M. (2005), firm performance and AIS alignment in Malaysian SME s, international journal of accounting information systems, 6: 241-259. Rom, A. & Rohde, C. (2007): Management accounting and integrated information systems a literature review, international journal of accounting information systems, 8:40-60. Romeney, B. , and Steinbart, J. (2003): Accounting information systems 9th edition, prentice hall business publishing. Salehi M. , Alipour M. and Ramazani, M. (2010 b): Impact of IT on Firms’ Financial Performance: Some Iranian Evidence, Global Journal of Management and Business Research, 10(4), 21-29. Salehi M. and Alipour, M. (2010): E-banking in Emerging Economy: Empirical Evidence of Iran, International Journal of Economic and Finance, 2(1): 201-209 Salehi M. , Moradi, M. and Ariyanpour, A. (2010 a): A Study of the Integrity of Internet Financial Reporting: Empirical Evidence of Emerging Economy, Global Journal of Management and Business Research, 10(1), 148-158 Sutton, G. 2000): The changing face of accounting in an information technology dominated world, international journal of accounting information systems,1-8. Swamidass, P. M. (2007): The effect of TPS on US manufacturing during 1981 – 1998: Inventory increased or decreased as a function of plant performance, International Journal of Production Research, 45(16): 3763 – 3778. Teubner, A. (2007): Strategic information sys tems planning: a case study from the Financial services industry, the journal of strategic information systems, 16:105-125. Vasarhelyi, M. & Alles, G. 2008): The â€Å"now† economy and the traditional accounting reporting model: opportunities and challenges for AIS research, international journal of accounting information systems, 9:227-239. White, R. , Pearson, J. & Wilson, J. (1999): JIT Manufacturing: A Survey of Implementations in Small and Large U. S. Manufacturers, Management Science, 45(1): 1-15. Xu, H. , (2005): Critical success factors for accounting information systems data quality, advances in management information systems, 1:197. Zimmerman J. L. (1995): Accounting for decision-making and control, Chicago: Irwin. 85

Abortion Argumentative Essay - 1291 Words

English 101 9 Dec 2010 The End before the Beginning Is abortion murder? Should abortion be illegal? Abortion is something that is not overlooked, but not exactly given the proper attention it should have. Abortion causes a lot chaos today. Abortion is a process where the mother kills the fetus. Sometimes there are understandable reasons for these actions, but then some women feel they aren’t ready to be a mother. If abortion wasn’t an option then what would the women do? How could they get rid of the baby? Think about if your own mother felt the way you did. You would not have a chance to experience life. Even though the fetus is still developing, doesn’t it have a claim to life? Imagine living in a world where babies the size of†¦show more content†¦The father of the child may decide he’s not ready for children and leaves the mother as well. Imagine yourself being sixteen or seventeen and pregnant all alone; how would you feel? A teenage girl may feel like she canâ⠂¬â„¢t handle a child on her own, so to her abortion may be the best idea. The girl doesn’t want the baby to be brought up poor or neglected (Berlfein 88). Teenage girls who think like this really needs guidance. They also have to learn to take action from their mistakes. The government helps in different ways such as welfare, which is financial support they may need. Some women choose abortion because they feel they’re not ready to have a child or they’re unfit to be a mother. By letting them get an abortion is promoting irresponsible behavior. If they go through with the abortion then they feel as though they can erase that mistake out of their life, instead of learning from it by going through with the pregnancy. Some adults have abortions because they think they’re too old for a child. Others don’t want to have children because they don’t want to increase the size of their family. Are these reasonable excuses? If adults have ab ortions because they’re not ready then who are they to tell teens not to? Doesn’t that sound hypocritical? Most teens look up to adults so if they see them doing something they’ll do it too (Shepherd 11). In the book Teens and Morality, Shepherd describes how adults tell teens not to doShow MoreRelatedAbortion Argumentative Essay : Abortion934 Words   |  4 PagesJensen English April 29, 2014 Abortion Argumentative Essay On average about 41.6 million unborn children are aborted every year. Abortion is killing an unborn baby and it should be illegal. Abortion is wrong because it supports irresponsibility by parents. It gives the unborn children no choice or opportunity at life. In addition, instead of abortion, parents could put up the child for adoption, benefiting people that cannot have children of their own. Abortion supports irresponsibility byRead MoreArgumentative Essay: Abortion1075 Words   |  5 PagesIn my argumentative Essay, I am arguing that abortion is wrong and not to be mistaken with Abortion should be made illegal. I will explain later why I have made this statement. Abortion is the termination of an unborn child in its mothers womb for up to twenty four weeks of the pregnancy or in special circumstances e.g. Disability diagnosis a termination right up until the mother goes in to labour. I think the above definition is an easier and less harsh way of saying that abortionRead MoreAbortion - Argumentative Essay1093 Words   |  5 PagesARGUMENTATIVE ESSAY ‘ABORTION Our world today is full of unsolved, devisive and controversial issues. Most of them relate to our morals, ethics and religion, thus creating a very strong ‘yes and ‘no, or ‘good and ‘bad side. Like the Chinese Yin and Yang sign, abortion has a very prominent ‘black and ‘white side but also contains traces of each in the alternating colour. This shows that if you were to come to any kind of conclusion on abortion, there would still be a downside toRead MoreArgumentative Essay On Abortion1304 Words   |  6 PagesIn this argumentative essay I would like you, the reader to consider a public issue from my perspective and my belief system on the matter. I’ll be supporting my view on a common and overlooked procedure conducted by women and medical doctors within a walk in clinic and home. This procedure is known as an Abortion, also known as a voluntary abortion. The definition provided by Dictionary.com is  Ã¢â‚¬Å"the removal of an embryo or fetus from the uterus in order to end a pregnancy.† There have been manyRead MoreArgumentative Essay On Abortion1380 Words   |  6 PagesAbortion the deliberate termination of a human pregnancy, most often performed during the first 28 weeks of pregnancy. Abortion is one of the most common medical procedures preformed in the United States each year. More than 40% of all women will end a pregnancy by abortion at some time in their reproductive lives. Abortion, it is simply the one of the most debated issue in our society today. â€Å"Is abortion bad?† â€Å"Is the fetus a baby?† â€Å"Why is it bad to kill a fetus if it’s not living?† The simpleRead MoreArgumentative Essay On Abortion1546 Words   |  7 Pagesmother.† Abortion is the way of ending pregnancy by removing the fetus or embryo before it can survive outside the matrix, which can also allow women to choose whether they want to become a mother or not. However, people have developed the controversy about abortions. Abortion debate is an ongo ing debate which has involved moral, legal, biological and religious status of the induced abortion. In this controversy, there are two groups emerged. The group of people who hold the opinion that abortion shouldRead MoreArgumentative Essay On Abortion1364 Words   |  6 PagesAbortion is known as the termination of human pregnancy. There are mixed opinions from the public on whether abortion is considered murder or not. This topic has always been controversial and there is no sign of it being left alone. There are two groups of people related to abortion. Those are pro-life and pro-choice, pro-life oppose abortion and pro-choice is for abortion. There have been many court cases on the topic of abortion, such as Roe v. Wade, Doe v. Bolton, Baird v. Bellotti, and HarrisRead MoreArgumentative Essay On Abortion1011 Words   |  5 Pages Abortion is the termination of a human pregnancy. â€Å"More than 60% of the world’s population lives in countries where induced abortion is permitted either for a wide range of reasons or without restriction as to the reason. In contrast, 26% of all people reside in countries where abortion is generally prohibited.† as stated by The World’s Abortion Laws Map. Abortion is appalling and should be outlawed. Not only is it the excretion of a fetus, what a baby has developed from, from the uterus by naturalRead MoreArgumentative Essay On Abortion979 Words   |  4 PagesAbortion is one of the most well-known and debated topics in today’s society. Although so many people seem to have such a strong opinion on abortion, there are many teens today who don’t really understand what abortion actually is. With today’s technology, though, our understanding of it is also growing. According to Merriam Webster, abortion means the termination of a pregnancy after, accompanied by, resulting in, or closely followed by the death of the embryo or fetus. (https://www.merriam-websterRead MoreArgumentative Es say On Abortion964 Words   |  4 PagesTexas Abortion As a sophomore, you are used to getting texts asking about what homework is due tomorrow. I never expected to get a text from my best friend saying she was pregnant and scared because she did not know what to do. I grew up in the catholic faith, and pre marital sex is not accepted, and abortion was blasphemy towards life. But my best friend grew up in a pro choice family, and later told me that she received an abortion. I was confused about her choice and how it was legal for her