Monday, January 27, 2020

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.

Sunday, January 19, 2020

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.

Friday, January 10, 2020

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. 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Thursday, January 2, 2020

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

Wednesday, December 25, 2019

What You Should Do About Photography 52 Smc Essay Samples Beginning in the Next Eight Minutes

What You Should Do About Photography 52 Smc Essay Samples Beginning in the Next Eight Minutes Photography 52 Smc Essay Samples - the Story Keep in mind that the admissions don't base their decision within this part only. The majority of the moment, it is simply in the very last days of application an applicant can be pressured to decide accordingly. The majority of the moment, applicants prepare for a long duration of time prior to applying for work. The applicant has prior commitments that are necessary to be fixed or settled first before being in a position to apply. Photography 52 Smc Essay Samples - the Conspiracy Possessing a thorough and efficient job application checklist will let you organize everything which you require before and during the application day. If you're in the point in which you will need to experience the previous minute job application, do not drop hope. Finalize the list and set a lot of work on finishing the full checklist so that you may be prep ared for your final minute application. It's necessary for you to get the most out of the limited time which you've so that you can still ace the application even when you have applied during the very last minutes of it. The Nuiances of Photography 52 Smc Essay Samples It is possible to make an application for jobs through email or you may also directly visit the location of the small business. An efficient and highly-usable proposal template utilized for a project is one that's well-curated. Cannot be utilized in conjunction with other promotional codes. Photography 52 Smc Essay Samples Secrets Or it can only be a way to bring structure to a person's photography hobby. So decide what you're trying to accomplish with your photography undertaking. This site is an internet photography school where you could learn how to take wonderful photos. Whenever fashion hit a mainstream cord with the general public, magazines sales soared and thus was born the start of the history of style photography. Unique lenses support various sorts of photography, which explains why photographers have a tendency to carry so many. It appears however, that in the class of style photography there appears to be a throwback to vintage photos. It is a mixture of different kinds of photography methods which delivers the viewer a message in the sort of art. It is possible to delete the undesirable pictures later. The Lost Secret of Photography 52 Smc Essay Samples If you're shooting objects which are far away, as an example, you are going to require a longer focal length lens, like a telephoto lens. It's about the correct angle, correct lighting and excellent lens. Contrast and shadows go a very long way in producing your photos realistic and lovely. If you would like more details in your photo, then elect for macro lens. For different kinds of photos, the lens must be changed accordingly. Digital noise is apparent every time a photo appears grainy. The LCD panel on the rear of an SLR may be used just for reviewing images, since the sensor can't provide live'' images as a result of mirror design. Utilizing fast lens and creative lighting, you're going to be surprised with the end benefits. Using Photography 52 Smc Essay Samples The color is likewise not part of concern for almost all of these landscape photographs. So suppose you take a photo that's too bright. This picture depicts the very best feeling when you find the entire city from above. As an example, still life and landscape photographs frequently don't require context for their whole meaning or experience to be appreciated. If you're going to be conscious of the things you need and if you'll act accordingly, then you can readily prepare for a work examination or an interview even when you get a limited time to achieve that. Still, not everybody is equipped to comprehend all of the depth of these shots and images, as they prove to be the reflection of a person's subconscious mind. Thus, don't be unwilling to reading. The investor would desire to devote a company that has a fantastic dividend policy. A project proposal is an essential key aspect in creating projects that may help businesses achieve specific company objectives. Historically, the USA has managed to give basic expert training for low-class students in community colleges. The use of project proposals aren't limited to a single industry. Once all the things are already listed, group them dependent on the items which you already have and the things that you still do not have on hand. The solution may not be to increase tuition pricing, yet to seek out alternate types of financing which do not directly affect students. Such projects prevent you from falling behind.

Tuesday, December 17, 2019

Essay about Erik Erikson and Post-Freudian Theory

Erik Erikson was born in 1902 near Frankfort, Germany to an unmarried Jewish mother. He was raised in an artists colony by his mother and eventually he would have his pediatrician as a stepfather, however, Erikson would seek his biological father’s identity throughout his life. (Capps, Mother, melancholia, and humor in Erik H. Eriksons earliest writings, 2008). In 1929, Erikson began psychoanalysis with Anna Freud and in 1933, he and his wife and children emigrated first to Denmark and then to the United States (Capps, Mother, melancholia, and humor in Erik H. Eriksons earliest writings, 2008). In the United States, Erikson would change jobs many times, taking research positions at Massachusetts General Hospital and at the Harvard†¦show more content†¦Successful resolution of the problems presented in each stage was, to Erikson, the path to a mature personality. The conflict to be resolved in each lifecycle is reminiscent of a virtue or a vice, which Erikson described as weaknesses. (Hoare, 2009) Conn uses Erikson’s conflicts to illustrate the formation of ethics (Conn, 1977). In the first stage, which he called infancy, the conflict was basic trust vs. basic mistrust, from which hope emerges with successful resolution of the conflict (Feist Feist, 2009). Donald Capps, in his article Mother, Melancholia and Play in Erik H. Erikson’s Childhood and Society, gives the example of Erikson’s patient Jean, who, as an infant, was removed from her mother due to her mother’s illness. Jean was unable to successfully resolve her basic trust vs. basic mistrust conflict and, as a result, she was withdrawn and never fully recovered to a state of good mental health (Capps, Mother, melancholia, and play in Erik H. Eriksons Childhood and Society, 2007). This contrasts with another child, Freud’s grandson, who resolved his basic trust vs. basic mistrust conflict successfully by playing the game that he named gone and there. This game helped the child later in childhood, when his mother passed while he was still very young, helping him to cope wi th his mother’s death (Capps, Mother, melancholia, and play in Erik H. Eriksons Childhood and Society, 2007). Resolution of this conflict is the firstShow MoreRelatedPsy/405 Klein vs. Erikson Debate Essay960 Words   |  4 PagesKlein vs. Erikson Debate Jamie Salas, Jessica Borrero, Melondy Moore, Reshunna Robbins, Roxanne Luck, Shayna Parks 6/29/15 PSY-405 Patti Toler Roxanne - In this debate we are going to argue the applications of Melanie Klein’s Objection Relations Theory and Erik Erikson’s Post-Freudian Theory in regards to their describing of individual personality characteristics along with interpersonal relations. Team Klein will begin the debate: JessicaRead MoreErik Homburger Erikson s Life1864 Words   |  8 PagesErik Homburger Erikson was born in Frankfurt am Main, Germany on June 15, 1902. Erik’s parents were both Danish. Erik’s father abandoned his mother, Karla Abrahamsen before Erikson was born. Karla raised Erikson alone for the first three years of his life in Frankfurt until she remarried Erikson’s pediatrician, Dr. Theodore Homburger. Karla and Theodore moved to Karlsruhe in southern Germany and raised Erikson. Erikson went by Erik Homburger as a child and young adult until he eventually changedRead MorePsychodynamic Family Therapy2552 Words   |  11 Pagesdevelopment, and psychopathology. Freud’s insights and analyses of psychic determinism, early childhood sexual development, and unconscious processes have left an indelible mark on psychology (Korchin, 1983). The terms psychoanalyses, psychoanalytic theory, and pertinent to this paper is psychodynamic therapy, are terms that are often used interchangeably to refer to a specific set of therapeutic assumptions and techniques first developed through the writings of Sigmund Freud. These 3 approaches ofRead MoreRobins, Chatterjee, And Canda Described Erik Erikson Was1770 Words   |  8 PagesRobins, Chatterjee, and Canda described Erik Erikson was a forward-thinking psychologist who proposed one of the first stage theories of development that spanned birth to death. They shared that Erikson used Freud’s stages of psychosexual development as a starting point for his theory then expanded the stages to include development past the age of childhood. His theoretical model hinges on the resolution of tasks during each of his eight stages of development and rests on the assumption that a successfulRead MoreThe Evolution Of Formal Personality Theory3340 Words   |  14 Pagespersonality theo ry began with Sigmund Freud, was then confronted by Carl Jung, and continued to evolve from then on, encompassing cultural, gender, and identity issues. The early theorists concentrated on predominant concepts that struggled to account for every stage of development and explore into the depths of the human mind. Freud’s impact is so pervasive, his theory remains the foundational work for the study of personality all across the charts. Theorists Carl Jung, Alfred Adler, Eric Erikson whomRead MoreHumanistic Psychology Essay1421 Words   |  6 Pageslost: The First Force systematically excluded the subjective data of consciousness and much information bearing on the complexity of the human personality and its development. The Second Force emerged out of Freudian psychoanalysis and the depth psychologies of Alfred Adler, Erik Erikson, Erich Fromm, Karen Horney, Carl Jung, Melanie Klein, Otto Rank, Harry Stack Sullivan and others. These theorists focused on the dynamic unconscious - the depths of the human psyche whose contents, they assertedRead More Humanistic Psychology Essay1424 Words   |  6 PagesForcequot; systematically excluded the subjective data of consciousness and much information bearing on the complexity of the human personality and its development. The quot;Second Forcequot; emerged out of Freudian psychoanalysis and the depth psychologies of Alfred Adler, Erik Erikson, Erich Fromm, Karen Horney, Carl Jung, Melanie Klein, Otto Rank, Harry Stack Sullivan and others. These theorists focused on the dynamic unconscious - the depths of the human psyche whose contents, they assertedRead MorePersonal Experiences and Their Impact on Counseling: A Reflection2092 Words   |  8 PagesReflection paper: Personal experiences and their impact upon counseling Part 1 As is true of most people, it is difficult for me to apply a Freudian lens to my experiences growing up simply because I do not remember that far back in my life. According to Freud, every family experiences what he calls the family romance of the Oedipus complex or the Electra complex. The young infant desires his or her mother and resents and wants to supplant the father in the mothers affections. The boy resolvesRead MoreChild Development And Childhood Development1877 Words   |  8 Pagesgenetics promote or discourage growth and development. This essay will analyse the cognitive, physical, social, moral and emotional domains in relativity to my own development from the prenatal stage until adolescence. Psychological and environmental theories are used to develop the understanding and connection between each domain and stage of development. Lastly, this essay will address the controversial nature verses nurture debate and its relevance to my childhood development. Prenatal: EnvironmentRead MoreHistory And Systems Of Psychology3029 Words   |  13 Pagesthat may have been hissed. These are many times very painful and embarrassing or even sometimes guilt provoking. In psychoanalysis, the client lies on a couch facing away from the therapist and generally comes four times a week. In psychoanalytic theory the therapist allows the client to take the lead. At first, this may seem strange and the client may want the therapist to take charge. But learning how your thoughts work and what associates to what, is a vital part of the analytic process. Psychoanalysts

Monday, December 9, 2019

Role of Social Workers

Question: Discuss about the Case Study for Role of Social Workers. Answer: Role of Social Workers The tradition of consuming alcohol is increasing day by day. A large number of young people are becoming the victim of alcoholism and drug addiction. According to Fisher Harrison (2012), alcoholism is a curse to the mankind. Alcoholism can also be recognized as alcohol use disorder (AUD), which includes any drinking alcohol that leads towards problems. The alcoholism can further be divided into two terms such as alcohol dependence and alcohol abuse. Although drinking alcohol is very common among the older people, it is found that the rate of alcohol abuse is increasing among the young generations, which is not desired for the good of the society. In addition, the incidences of drug abuse are increasing among the young people. In order to prevent this curse, the World Health Organization (WHO) and other non-government organizations took many initiatives. It is found that to help the poor young generation to recover from alcoholism and drug abuse the social workers extended their hand s. The steps were taken by the social workers to diagnose, and prevention of drug addiction are proved as beneficial to help the young generation. According to the survey report, 17% of the Australians who are aged 15-18 years abused when they were drunk or get high due to drugs. In Australia, alcohol consumption and drug addiction contribute three causes to the death of young people, which include suicide, homicide, and injury. Therefore, the social workers have a greater responsibility to help each of the young people who are addicted towards alcohol. According to the case study, Steve is a 23 year old young boy who is presented before the court due to drug-related offenses. According to his lawyer, Steve has a background of marijuana and alcohol addiction. Even it is found that Steve was convicted earlier for burglary and theft. He left his home and school at the age of 14. According to his family history, he was abused by his step father, who was also an alcoholic. Currently, he is living with his friends (who are also drug addicted) in transitional housing. He neither had a steady job nor had any intention to have one. He works part time and wastes all of his money in drug or alcohol. Although Steve is now agreed to have to counsel, he often makes rude remarks and often quit the sessions. In order to help Steve, it is first important to find out his pros and cons. According to Aarons et al. (2011), it is found that the development of alcoholism and drug addiction could be the result of different types of environmental as well as genetic influences. Genes that are responsible for metabolism can also indulge alcoholism. However, the case study reflects that his step father was alcoholic, and there is no evidence that his parents were alcoholic. According to the research study of Straussner (2013), consumption of alcohol from younger age can influence the genetic changes. On the other hand, it is found that he left his house as he was abused by his step father. Therefore, it can be said that Steve went through a severe childhood trauma, which influenced him to consume drugs and alcohol. The detachment from the family pushed him towards the involvement of antisocial activity. Lack of family support increased the development of drug abuse and alcoholism. He is also part of a friend circle who are addicted to drugs and consume alcohol. Therefore, he had the opportunity to access more amounts of alcohols as well as drugs. On the other hand, according to the researchers, alcohol is the most available and widely abused substance (Keyes et al., 2010). According to Wang et al., (2010), alcohol is the third most popular drink in worldwide after water and tea. Although there are many factors that can be identified as the influence factor of Steve's alcohol and drug addiction, it is also found from literature reviews that gender difference also play an effective role to be a victim of drug and alcohol addiction. Based on the data found from the National Surveys on Drug use and Health of SAMHSA (Substances Abuse and Mental Health Services Administration) (2004 2005) it is found that persons who are aged only 12 14 years old varied by the amount of alcohol consumption. It is recognized that 44.7% of them are heavy drinkers and also addicted to drugs, which is not promising for the society. The researchers also showed that males scored higher in Binge drinking (57% vs. 45%) as well as heavy alcohol use (10.5% vs. 3.3%) than that of the females. Therefore, it can be said that while helping Steve to recover him from his current state it is important to consider all of the possible factors that can directly or indirectly contribute to his drink ing habits or drug consumption. In order to help Steve to recover from his current condition, it is important to go through proper diagnosis and then help him out. According to Straussner (2012), in most of the cases, it is recognized that social stereotypes and attitudes create hinders to the detection and the treatment of drug and alcohol abuse. Fear of stigmatization leads the victims towards more suffering. Therefore, the role of a social worker is to help Steve to overcome social stigma and went through a proper rehabilitation program. On the other hand, several tools can be used by the social workers to detect alcoholism and drug addiction. These tools mainly include a "self-report" in a questionnaire form. Another common theme identified by the researchers is score or tally the sums to detect the severity of the alcohol use. According to Brandell (2010), the use of CAGE questionnaire (consists of four questions) can be proved as best to diagnose the severity of drug abuse and alcohol consumption. Other tests that could be used by the social workers to detect alcohol dependency are Alcohol Dependence Data Questionnaire (more sensitive than CAGE questionnaire), the Michigan Alcohol Screening Test (MAST), Alcohol Use Disorders Identification Test (AUDIT) and the Paddington Alcohol Test (PAT). Apart from these tests, genetic predisposition tests, and urine and blood tests can be performed. Diagnosis of the severity of the alcohol or drug consumptions is not enough. According to Babor (2010), it is found that the social workers who are engaged in this work should have a clear knowledge of the theories and models of the social work so that they can implement their knowledge to help people like Steve. Social work is considered as a practical job. It is about protecting people and helping them to lead a better life. According to Sobell et al., (2013), social work can be defined as helping, assisting and enabling activity which in turn enhances the quality of life style of the common people. According to Wolfe et al., (2010), two feet of Social welfare are Charity and Justice. Therefore, the social workers have two different aims that are helping individuals to meet their needs and correct long-term problems or antisocial activities in the community. Although the term theory is ambiguous in social work, it is found that theories help social workers to define their role in t he society, practice theories in social work and help those who seek needs. According to Nutt et al., (2010), in social work theory covers three different possibilities. These three different possibilities include "provable explanations why something happens (Explanatory Theory)", "Organized description of the activity in a structured form (Models) and Ways of conceptualizing the world or a particular subject (Perspective). The practice frameworks of a social worker may include orienting theories, practice theory, practice perspective and practice model. Social work theories are considered as general explanations, which supported by evidence to obtain the scientific method. The social work theories may include system theory, social learning theory, psychosocial development theory, psychodynamic theory, transpersonal theory and rational choice theory. The systems theory describes human behavior as a complex system. According to Krsi et al., (2010), an effective system could be developed to fulfill rewards, individual needs, attributes and expectations. According to this theory organization member, couples and families could be involved to resolve the problem of individual issues. However, in this case, Steve does not have any family member who can guide him or help me to quit his addictions, which the main problem faced by the social workers who are trying help him. On the other hand, the social learning theory is developed based on Albert Banduras idea, which emphasizes that the learning takes place through imitation as well as obser vation. Based on this theory, the social workers concentrate more to implement behavior-based models (Kelly Westerhoff, 2010). Implementation of this theory could be proved as helpful to analyze Steves behavior and develop a model to help him. According to the case study, Steve is deliberately skipping his rehabilitation sessions, which is not helpful for his recovery. In this case a psychological development theory can be developed based on the psychosocial development articulated by Erik Erikson. According to the concept of Erik, every person should complete eight stages in their life that may include purpose, will, hope, wisdom, love, fidelity and competence. All of these stages range from infancy to older adults. According to Ames Bennett (2013), psychodynamic theory was developed by Freud, which is helpful to explain the personality of a person depending on different unconscious and conscious forces. According to the social work theory, the personality can be described as con sisting three elements such as ego (mediates between the id and the ego), the superego (attempts to follow rules and behave morally) and the id (responsible for following basic instincts). On the other hand, the transpersonal theory is helpful to identify additional stages beyond the adult ego. According to the researchers, lacking in health ego development can lead towards the psychosis. In this case study, it can be assumed that the transpersonal theory will be helpful to find out the factors that can contribute to his wisdom, creativity, altruism and wisdom. There is another theory that can be followed by the social workers to help Steve, this is rational choice theory. This theory is developed based concept that all of the fundamentally rational in character. With the help of this theory the risk as well as benefit of the people can be measured before taking any decision. In this case study, Steve is not only suffering from alcohol and drug addiction but he is also unwilling to go through his sessions. In this case, the implementation of rational choice theory will be helpful to assess the risks and benefits of the behavior of Steve and help them to change his behavior. On the other hand, there are different Social Work Practice Models that are followed by the social workers and influence them to help other people to meet their targets. One of the most common practice model uses by the social workers is problem solving model (Tripodi et al., 2010). With the help of the problem solving model the social worker can identify Steves problem and teach him to use this model and develop his own solutions. On the other hand, according to Barry Huskamp (2011), task-centered practice model can be used to help Steve since it is a short-term treatment procedure and helpful to achieve measurable goals. On the other hand, it is also recognized that the implementation of narrative therapy model is helpful to evaluate a persons problem by studying the personal life the client. In this case, the tormented childhood of Steve plays a major role for his involvement in the drug and alcohol addiction, therefore with the help of narrative therapy instead of focusing on th e reason for Steve's depression; the social workers can encourage him to fight against all of the odds (Bacharach et al., 2010). With the help of narrative therapy the social workers can find out his strengths or talents, which were suppressed due to his addiction towards alcohol and drugs. Another model followed by the social workers is cognitive behavioral therapy. The cognitive behavioral therapy is considered the relationship between behaviors, thoughts and feelings of the victims. According to this model, the social workers can help Steve in order to identify the patterns of irrational as well as self-destructive thoughts, which indirectly influence emotions. According to Redonnet et al., (2012), crisis intervention model is helpful to assist someone who suffering from acute crisis. This model include seven different stages, which may include rapport building, assess safety and lethality, address feelings, problem identification, development of a proper action plan as well as f ollow up. Although according to Bava Tapert (2010), this model is commonly used by the social workers to help those people who show tendency for suicidal attempt, in this case study this model could be proved as helpful to help him out. Apart from the theories and model used by the researchers, other prevention models can be used to Steve to recover from the current situation. The World Health Organization (WHO) as well as other regional bodies and government implemented different alcohol policies in order to control alcohol consumption and drug abuse. The social worker can influence Steve to join in evidence-based educational campaigns, which will help him to realize the wrong impact of the alcohol and drug consumption. Apart from this the social workers can encourage him to take counseling regularly and aware him about the bad influences of his friend circle. According o Chou Afifi (2011), group therapy is one of the best way to encourage the people who do not have any family member to support them but they want to quit their addiction. Therefore, the social workers can influence him to join in group therapy. After analyzing the case study it can be concluded that Steve is a 23 year old young man who could have a bright future; however, he failed to achieve so because of his addiction towards drugs and alcohol. He left his home and school at the age of 14 and till then he is a part of a young group who are also addicted to drugs and alcohol as well as involved in antisocial activity. However, it is found that with a little help and support from the social workers Steve can quit this wrong life and can lead a better and healthier life. With the help of different models and theories in social work the social workers can help Steve to quit his addiction to drugs and alcohol and engage in a better life. 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