Economics of Ram Trucks Essay Example | Topics and Well Written Essays - 1750 words

Economics of Ram Trucks - Essay Example It has developed and grown over time. It has membership eighteen thousand members. This organization has sixty-eight branches. It is headquarter is in Birmingham, and it covers an area of three thousand square foot. In addition is has a library that has over seventy-five thousand photos of trucks, and nine hundred trucking books. It has also ten thousand sales vouchers and videos featuring trucks in the show room. History of the RAM truck The first man to build a mobile Truck is Gotttlieb Daimler. This German invented a truck which used a horse power engine and a belt drive. This belt drive had both forward and reverse speeds. This pioneer is the one who invented the first taxi and motorcycle in the year 1897. Ernest Holmes contributed immensely to the development and growth of this industry of RAM trucks. He helped in the retrieving of a colleague’s car in the year 1913. This was done through the use of a chain, a puller and three poles. RAM truck was formed in 2009. Its form ation was an upgrade of Dodge trucks. The objective of this company was to deal with serious truck customers. Its brand was also established after the parent company formed an alliance with Fiat Company. This alliance led to the use of the Ram brand in selling pick-ups and heavy duty trucks. This took effect in 2010. The current state of the trucking industry The truck industry is pivotal in the economic growth and development of any nation. This is because the transport sector plays a core function in the transport of various goods and services to various destinations for business purpose. For instance, the truck industry enabled the government to earn one hundred and twenty five thousand dollars of revenue in a single year. This revenue was obtained from a total of sixty five thousand truck companies.. Thousands of employees employed in theses companies ensured that necessary tasks were accomplished in order to obtain the returns. This boost on the economy increased the GDP of the nation which in turn led to the provision of social amenities to the society. This increased the living standards of the locals. Furthermore, the truck industry enhanced the refurbishment of the infrastructure hence improving the movement of goods and services within the society. Technocrats were also employed to ensure that traffic rules were adhered to in order to avert accidents which could be committed by errant truck drivers. This owes to the fact that the regulation of the speed leads to efficiency in fuel consumption. The only malpractice which persists is the high level of driver turnover. His leads to disruption of transport services and business transactions. There is lack of communication between the truck drivers and their bosses. This led to inconveniences and strikes within the industry. Furthermore, the drivers of the trucks are paid their salaries based on the miles covered. The law pertaining to the road use applies equally to all people. Therefore, the truck drive rs should not infringe on the rights of the pedestrians. The drivers, who are within the truck industry make informed decisions with regard to their driving career. For instance, they ensure that their various are up-to-date. The industry has initiated various programmes that have inculcated skills upon the drivers. This has boosted the professionalism in the truck and transport industries. In fact, this is manifest in the performance of

Aircraft Crash Survival Analysis and Design Essay

Aircraft Crash Survival Analysis and Design - Essay Example While the paper dwells on the basics operation and construction of ejection seat, it also brings out new developments in the field. Emergency escape from a malfunctioning aircraft is of utmost importance for any Air Force. The cost of training a fighter pilot is prohibitive and time taken for him to become operational is significant. Therefore all efforts have to be made to save a fighter pilot from the malfunctioning aircraft. In the older era, the aircraft envelope was fairly limited. The speeds of the pre World War I fighters were low enough to permit manual bail out, where in, the pilot jumps out of the aircraft with parachutes on. However, the modern day fighter class of aircraft operates at speeds beyond Mach .2.0 and at altitudes from Ultra Low Levels (30m) to beyond 60,000’. The kind of maneuvers performed by the fighter pilots during operations leave little margin of error. Flying at such envelope, it would be impossible for a fighter pilot to bail out from the aircraft manually. Therefore ejection seats are a must for a safe escape from the malfunctioning aircraft. The ejection seats not only pr ovide a means of escape from the malfunctioning aircraft, but also house the Pilot Survival Pack which contains adequate reserve equipment for the pilot to survive for about 48 hours till rescue arrives. The type of survival pack would depend on the type of terrain over which the pilot is expected to operate namely jungle, snow or water. The first bungee assisted escape from an aircraft took place as early as 1910. Earliest example of ejection seat was a seat using compressed air, patented in 1916 by Everard Calthrop. The current design for ejection seat is attributable to Romanian inventor Anastase Dragomir. Dragomir patented his "catapult-able cockpit" at the French Patent Office (patent no. 678566, of April 2, 1930, Nouveau systà ¨me de montage des parachutes dans les appareils de locomotion aà ©rienne). This design was successfully tested on

Factors Of Waste Generation Environmental Sciences Essay

Factors Of Waste Generation Environmental Sciences Essay As a development country, the economic keep on growing and a lot of construction project will be carry out. Since this construction project is kept on increases, it will face a major problem on waste management. It is no longer strange or new for the construction waste and pollution produced in the sites which affect the environment issue. Reuse and recycling of construction waste is now a big recommendation for nowadays construction industry. There is a waste management which conducts a different management process in all over the world. Malaysia is using the Site Waste Management Plan to control the waste in our country. However, there are not much contractor follow the Site Waste Management Plan and just simply dump the construction wastes anywhere. The aim of this study is to learn the ways of recycling and reuse of construction waste management in a construction. Basically this study focus on what type of waste recycle to be use, which construction waste can be recycle or cannot be recycle, and the successful demolition of waste and issue of waste. With the study of waste management in Malaysia, I can know how the contractor did the waste management and how much level of awareness about waste minimization by contractor. 1.2 Introduction Construction waste is no longer a new issue or topic for a construction industry. Some waste is unavoidable even the design is perfect in a construction industry. Construction projects are required to make sure that it give impulse to the economy, improve the standard of living and provide opportunity for jobs. The overall construction industry make profit to the country however it is not an environmentally-friendly industry as it will cause air, water, noise and land pollution which all can be linked to the construction industry (Mohd Nizam Bin Yusoff, 2010). It is to be said that the construction industry creates chances and injects money into a nations economy by giving an opportunity for foreign and local investment (M. Agung, 2009). However, despite these contributions, the construction industry has also been linked to global warming, environmental pollution and degradation (Jones Greenwood, 2009). As we all know that not only construction can generates a huge amount of pollutants, including solid waste, noise, dust and water, other industries also will generate but in a small amount as compare to construction industries (Ball, 2002; Morledge Jackson, 2001). To start construction activities, construction cannot start if no any other direct influence industries. There are many direct influences on many other industries which define as both purchasing the inputs from other industries and providing products to almost all other industries, eliminating or reducing waste will produce a great amount of cost savings to society (Polat Ballard, 2004). Although Material Storage Management (MSM), the new concept for minimizing the waste in the construction industry is recognize, but contractor is not fully participate for this new concept. As the cost of labour is expensive than building materials cost, contractor rather allow construction material waste than put more human resources in managing the waste materials (Yau and Wong, 1997; Wong, 2000). Since foreign country are advance in controlling the construction waste strategies, Malaysia as a developer country should also consider about the problem occur in construction waste management. Recycling of construction waste will help the communities to reach the goal by preserve valuable space in their local landfills (Schlauder and Brickner, 1993). Nowadays many reuse and recycle method for construction waste which will lead to minimization of construction waste. Contractors will have to participate on such recycle method to overcome construction waste management problems. 1.3 Problem Statement Construction waste has affected the environmental problems especially for many large and developing cities. About 38% of the construction waste is generated from construction, which is among 6,408 tonnes of waste per annum are produced from construction activities. The amount wastes generate from construction industries is high as compare to other industry. This problem will affect the cost to expel the construction and demolition waste rising rapidly as it is becoming more and more expensive. The construction and demolition waste (CD) is the most critical waste in the whole world. According to Malaysia Environmental Quality Report 2005, the total quantity of wastes in a year is 548,916.11 metric tonnes. This is a huge amount of wastes that we need to be considered and find out a way to control this situation. As from the Malaysia Environment Quality Report 2005, the oil and hydrocarbon waste has the highest percentage 22.4 while phenol/ Adhesive/ Resin waste has the lowest percentage of 0.3. On the other hand, for the type of industry, electronic waste is the highest with percentage of 23.7 while printing and packaging waste is the lowest with percentage of 0.5. Construction industry is a huge consumer of non-renewable resources and a massive producer of waste and the operation of the buildings are responsible for about half of the toal CO2 emissions (K. A. M. Kamar, Z. A. Hamid 2011). Therefore, it is needed to find out the solution and way to conduct waste control to minimize the construction waste. This must be start from now on and being practice by all construction industry to avoid pollution of environment and reduce the construction waste. 1.4 Scope of Study Construction waste management is too wide for carrying out a research as waste is classified into two types, waste of material and waste of manpower. In this situation, I will narrow down the scope of study for construction waste management in order to get my work done smoothly. In this case, I specify my scope of work by focusing on several aspects on construction waste management. Main focus of my research is on the Kuala Lumpur construction companys waste management practices in Malaysia. I will mainly focus on type of construction waste material which are metal and also concern about metal industry. This is because metal is considers as the middle waste produce in the construction industry and it is a common waste. Metal is always being used by construction industry and almost all the metal waste are not reuse or recycle in a proper ways. Besides, I will also focus on how the contractor reuse, recycle and remove other construction waste material from site. As for different construction industry, they will practice different ways of settling the construction waste and this will be interesting to be known. 1.5 Aim and Objectives Aims: To study the ways of recycling and reuse of construction waste management in a construction. Objectives: 2.2 To investigate the issue of waste generate by construction industry. 2.3 To determine the several factors lead to the waste generation and the success for recycling and demolition of construction waste. 2.4 To determine which construction waste can be recycling and which construction waste cannot be recycle. 1.6 Research Methodology Literature Review I will carry out my research by conducting literature review to further understand and be more familiar on the title and scope of research that I had chosen. I will try to read ad much information as I can about my topic which mainly obtains from internet, journal, books, newspapers, magazine and reference books. My literature review focus on the ways to recycle construction waste material, cause an effect of construction waste material and construction waste material pollution issue. As an overall picture, I carry out literature review to furnish myself on the construction waste management scope in our country. Questionnaire As for this research on construction waste in Malaysia, I will conduct questionnaire which mainly focus on main contractor, developer and sub-contractor. I will give out my questionnaire to about 70 construction firm to help me complete my survey question. I expected that I will receive about 30 respondents to enable me to analyze on the result and continue carry out my research study. The survey questions are design based on the aim and objectives that is stated earlier. Interview Interview will be conduct with main contractor or site agent to further understand their ways to remove construction waste in the site. Throughout interview, I can find out the difficulties of handling construction waste. Contractor can share some experience on how to reduce the waste or how to remove the waste on construction site to me and I think this might be helpful for me to do my research. Chapter 2: Literature Review 2.1 Definition of waste Nowadays the amount of construction waste contribute in a development country is extremely high. As compare to other waste produce by other industries, the construction waste is the highest generation of waste. Waste can be simply define or describe as the material which is produce by human or from industry which does not has residual value ( Serpell and Alarcon, 1998). There are a lot of definitions to describe waste as show below: Waste can be defined as that which can be throw away or dispose without reducing customer value. (Polat and Ballard, 2004) The loss or damage of whatever kind of resources is considered as waste. The waste on materials, time (labour and equipment), and capital is mainly conducted by activities that generate direct or indirect costs but do not increase any value to the last product from the point of view of the customer. (Formoso et al., 2002) Any substances or objects that are mainly for disposed or intended to be disposed or are needed to be disposed off by the provisions of national laws are defined as waste. (The Basal Convention, 1989) The by-product which is generated or remove from a construction work, renovation work and demolition work or sites of building and civil engineering structure is consider as waste. (Cheung, 1993) For any substances or article which are need to be disposed of as being broken, worn out, contaminated or otherwise spoiled is consider as waste. (Section 75 of U.K. Environmental Protection Act (EPA), 1990) Table 2.1 Definitions of waste There are many waste generate everyday in a construction site such as construction waste, material waste and solid waste. Construction waste: Construction wastes are the wastes that are generated from the various activities carry out from the construction which is relatively clean and heterogeneous building material (Tchobanaglous et al., 1993). It is also define as the waste which includes the delay in time consuming, unsafely, rework, unnecessary transportation journeys, far distances, improper management of programme and poor constructability (Lee, et al., 1999). Besides that, (Peavy et al., 1985) indicated construction waste as the waste which is conducted from building works, demolition works and refurbishment works for individual housing, commercial building or other structures. According to (Shen et al., 2004), Construction wastes are arising from the different types of construction activities including the excavation, civil and building construction, site clearance, demolition activities, roadwork and building renovation which result the wastes in the formation of building debris, rubble, earth, concrete, steel, timber and mixed site clearance materials. For the new construction wastes, it is composed primarily of mixtures of unused or damaged raw materials as well as off cuts (discarded cut material) and packaging (Magdich, 1995). Materials waste: Materials waste is mean by whatever material that are far away from earth materials which requires to be transported elsewhere from the construction site or used among the construction site itself for the objective of land filling, incineration, recycling, reuse or composting, other than the intended specific purpose of the project due to materials damage, excess, un-reuse, or non-compliance with the specifications or being a by-product of the construction process (Ekanayake Ofori, 2000). Material wastes are categorized by the activity which are over-ordering, overproduction, wrong progressing, unsatisfied storage, manufacturing defects and theft or vandalism by human ( Garas et al., 2001). Solid waste: Wastes generate from human and animal activities are called solid waste. Wastes establish by public authorities for final disposal, including hazardous waste, liquid-solid sludge from industry and water/waste water plants are within this definition (Kiely , 1997). Solid waste is also to be said as the waste which is in solid form that are unusable or unwanted generally conducted by human activities (Peavy et al., 1985). 2.2 Issue of Waste When due to the issue of waste, the construction waste is or will subsequently become a serious environmental issue in many cities and countries all around the world (Chen et al., 2002; Ferguson et al., 1995; Shen et al., 2000, 2002; Smallwood, 2000; Wong and Tanner, 1997). (Faniran and Caban, 1988; Kibert, 1994; Ferguson et al., 1995; Graham and Smithers, 1996; Guthrie et al., 1999; Symonds, 1999; Lawson and Douglas, 2001.) Stated that waste management for construction and demolition activities has become the major environmental problems in many municipalities. Whenever there is a construction activities carry out, there will produce waste. Waste from the construction industry will cause global warming, environmental pollution and degradation (Jones Greenwood, 2009). Environmental problems in many big cities are also cause by the construction waste generated in construction activities (Begum et al., 2006; Chen et al., 2002; Teo Loosemore, 2001). There are several construction materials which contribute the cause of wastes such as steel reinforcement, premixed concrete, cement, sand, lime and premixed mortar, bricks and blocks, ceramic tiles pipes and wires Formoso et al., (2002). Based on the analysis on sources of wastes concluded that a high amount of material wastes is generated due to the flow of activities like material delivery, inventories and internal transportation and handling, which are usually neglected by site management (Formoso et al., 2002). A research from Environmental Protection Department stated that a daily average of 37,690 tonnes of Construction and Demolition (CD) wastes was conducted (EPD, 2000 a). Besides that, due to the development country which the construction industry activities increasing rapidly and shortage of sustainable landfill sites, the construction wastes are becoming a serious problem forcing the professionals and researchers to focus on the way to reuse the construction wastes (Masood et al, 2002). Globally estimate that many landfill sites around the world will receive 10-30% of construction and demolition (CD) waste frequently (Fishbein, 1998) while (Magdich, 1995) stated that construction and demolition wastes to be throwing to the landfills will contribute 25 percent from all the wastes. There are about 1-10% of the purchased construction materials will be leave at the site for the residential projects as waste (Bossink and Brouwers, 1996). Recent research which carry out in UK stated that at least 10% of all raw materials delivered to the sites will be wasted in the case of damage, loss and over-ordering (Guthrie et al., 1998). In the year of 2005, our lan dfills will be fully dispose of waste and the construction industry will no longer depend on landfills to dispose waste (EPD, 2002a). Other wastes are easy to be handled but for the construction waste, it is more difficult to be reuse or recycle due to the high levels of contamination and a huge degree of heterogeneity. (Bossink and Brouwers, 1996) say that construction waste also contains an extremely high amount of chemical wastes which is harmful and hard to be handling. Usually for the construction waste generate in construction activities will be dump to landfills and in recent days construction waste is recommended to be recycle to recognize its value and potentials of reusing them in future construction project (Trankler, et al., 1996; Peng et al., 1997). As for the total landfills wastes, construction and building activities takes 30% of the total volumes in the States while UK adds more than 50% and Australia takes 20%-30% (Teo and Loosemore, 2001). Research on the construction and demolition wastes has been done which indicate that about 15%-30% of all solid waste by weight and more than 90% of this waste is from landfill in the gulf region, especially in Kuwait (Kartam, et al. 2004). Untitled.png Figure 2.2 Hierarchy of construction and demolition waste (Peng et al., 1997). There are limited practices among the construction sector on the waste minimization, reuse and recycling method because of the building materials which are at relatively low cost (Begun et al 2009). There is no forcing that the construction companies must practice sustainable resource and waste management which conclude that illegal dumping is still an issue for the authorities (Begun et al 2009). As this figure 2.2.1 is concern, it specified that for the solid waste, it contribute the most among the other waste produce in a construction industry in Malaysia. Untitled.png Figure 2.2.1 Percentage of solid waste in 1994 by  ¼Ã‹â€ Hassan et al. ¼Ã…’1998). 2.3 Factors of waste generation 2.3.1 Classification of waste There are classifications of wastes in the construction industry. Research from the pass indicated that the material waste will occur or appear throughout the construction project no matter in initial stage, design stage, construction stage or operation stage (Craven et. al., 1994; Faniran and Caban, 1998; Gavilian and Bernold, 1994; Spivey, 1974). Basically for the building construction waste there will divide into two categories namely structure waste and finishing waste (Skoyles and Skoyles, 1987). Structure wastes are those wastes such as concrete fragment, reinforcement bars, abandoned timber plate and pieces. On the other hand, for finishing wastes, it included a wide range of waste materials which is generated during the finishing stage of the building (C.S.POON*, ANN T.W.YU and L.JAILLON 2003). Furthermore, wastes are being arranged into specific categories like demolition materials, packaging materials, wood, concrete, asphalt, garbage and sanitary wastes, scrap metal, products, rubber, plastic and glass, and pesticides and pesticide containers (Spivey, 1974). Singapore defined the classification of construction material waste into three major categories namely material waste, labor waste and machinery waste (Ekanayake and Ofori, 2000): Material waste: Any kind of materials which is unused and rejected as worthless or unwanted. Labor waste: Simply mean that the waste conducted by laborer such as concrete wasted due to unsatisfied workmanship, brick lay wrongly and broken of floor tiles. Machinery waste: Machinery which is order to the site but did not carry out the construction activities. Classification of solid waste is as below: Municipal waste which the wastes are paper, plastics, food wastes, ashes, and special wastes include Street sweepings and dead animals. Industrial waste which the wastes are timber, demolition and construction waste, treatment plant waste, hazardous waste. Hazardous waste which the wastes are radioactive substances, chemicals, biological waste, flammable waste and explosives. (Kiely , 1997). 2.3.2 Construction Industry Waste Generation A study on the generation of construction waste in the construction industry is very important. Waste generates in many kind of situation and it is important to be identified to reduce and improve the waste management. Nowadays a lot of countries were developing well in construction industry and cause the generation of huge amount of construction waste. Demand for houses and major infrastructure projects make the amount of construction waste keep increasing rapidly which will cause environmental issue (Nasaruddin et. al., 2008; Siti and Noor, 2008). Construction and demolition wastes surpass the volume of municipal wastes in most of the countries. This simply means that construction activities generate and produce a large amount of waste (Sim Lee Gaik, 2005). (Graham and Smithers, 1996) stated that as long as a construction activities or project is concern, there are several factors which will lead to the production of waste. Basically, it is often that the construction wastes are come from the result of human error in design, procurement method, material handling, residues of raw materials and unexpected change in building design (Bossink and Brouwers, 1996). Generally about 10% of the materials delivered to construction site will become wastes at the end of the construction activities (Magdich, 1995). A study contribute that the largest waste generated materials or component is woody (Goetz, 1998). As for other countries, waste generation is show as below: Hong Kong generated the major solid waste in construction industry and in the year of 1998, it generated approximately 32,710 tons of construction and demolition (CD) wastes per day (Poon et al., (2001). Greece surpasses 3.9 million tons of construction and demolition wastes for the year of 2002 which will continue increase the amount of waste subsequently (Fatta et al., 2003). Australian landfills have 20% to 30% of construction waste out of all wastes are being dispose (Craven et al., 1994). Brazil is to be saying that the amount of construction waste generated will be 20% of all materials delivered to site (Formoso et al., 2002). United States Environmental Protection Agency (USEPA) mention that the amount of 124 million metric tons of building-related construction and demolition wastes or 1.2kg per person per day were produced in the year of 1996 (Weber et al., 2002). India has the total generation of construction waste about 14.7 million tons per year as stated in Central Pollution Control Board India (Pappu, 2006). Country CD Wastes (percentages %) The Netherlands 26 Australia 20-30 United States 20, 23, 24, 29 Germany 10 Finland 13-15 Table 2.3.2 CD Wastes as Percentage of All Solid Wastes Entering Landfills in Various Countries (Source: Bossink and Brouwers, 1996) Untitled.png Chart 2.3.2 CD Waste Generation in Million Tons Waste generate in Percentage Tourist Hotel and Industrial Projects 19% Commercial Projects 16% Low Rise Building 13% Government Projects 11% Tunnel and Infrastructure 8% High Rise Building 33% Table 2.3.2.1 Cumulative Percentages of Projects Generating Construction Waste in Egypt (Mohd Firdaus Bin Mustaffa Kamal, 2009) The involvements of waste generation are divided into five sections such as design, procurement, materials handling, construction/ renovation and demolition. The table below shows the different type of project phase which cause waste generated: (Graham and Sniithers., 1996) Untitled.png Table 2.3.2.2 Causes of waste in different project phase The construction and demolition wastes generate rubbish, wood/ related products and miscellaneous wastes where their percentage of waste generation is as follow: Rubbish 40%-50% such as concrete, asphalt, bricks, blocks and dirt. Woods and related products 20%-30% such as pallets, stumps, branches, forming and framing lumber, treated lumber and shingles. Miscellaneous wastes such as painted or contaminated lumber, metals, tar-based products, plaster, glass, white goods, asbestos and other insulation materials, and plumbing, heating and electrical parts. Tchobanoglous et al. (1993) 2.3.3 Wastes in Malaysia Malaysia, a developing country wishing to achieve status by 2020 is facing a big problem and challenge of decoupling economic growth and waste generation (National Economic Advisory Council, 2010). Construction waste generating in Malaysia is becoming more and more pressing issue (Begum et. al, 2007; Begum et. al., 2010). (Recycling Today, 16 March 2004) indicated that Malaysia has a subsequently high waste generator from the construction industry. It can be said that Malaysias construction waste is one of the largest waste rate and yet despite a number of government policy initiatives to address this problem, suitable resource and waste management on site remains a low priority for the majority of the contractors (Begum, 2009). Due to the rapid development and urbanization happen in Malaysia, our country produces about 25,600 tonnes of waste daily (Fazleena Aziz, 2010). There are five states in Malaysia which produce 70% of the total amount of waste in the country and there are Kuala Lumpur, Selangor, Pahang, Terengganu and Kelantan (Grant, 2001). 30 construction sites are conducted in a study which identified six types of waste materials namely concrete (12.32%), metals (9.62%), bricks (6.54%), plastics (0.43%), woods (69.10%) and others waste (2%). Among these wastes, woods contribute the most in our country (Faridah et. al., 2004). 28% of municipal solid waste and construction waste been generated in the central and southern regions of Malaysia (Mohd Nasir et Al., 1998). Overall summary of 16,000 tons of domestic waste is produced per day by local communities and the amounts per capita change from 0.45 to 1.44 kg per day which very much depending on the economic status of the areas concerned. This simply mean that waste generate about 1kg per capita per day (GAIA Global Meeting, 2003). Based on a research from Alam Flora Sdn. Bhd., there are only 76% of solid wastes are able to be collect back in Malaysia and only about 5% being recycle, with the rest of 95% disposed at the countrys 112 landfills (Alam Flora Sdn. Bhd., 2007). For our country Malaysia, it is quite surprise to say that the Government spends RM400 million per year on waste disposal and the waste is only refers to municipal solid waste which is a huge amount of money (The Star, 2005). Another issue happen in Malaysia is illegal dumping. Seberang Perai of Pulau Pinang stated that there are illegal dump site near along the road which is a very irresponsibility way of clearing the construction wastes (Faridah et. al., 2004). Besides Seberang Perai, the issue of illegal dumping is happening rapidly all over Malaysia (Yahaya and Larsen, 2008). Another study done in Johor which conclude that there are 42%-46% of illegal dumping sites are of construction waste (Rahmat and Ibrahim, 2007). Recent news indicated that almost 30 tons of construction waste was found to be dump illegally in tropical mangrove swamp near Bandar Hilir, Malacca and construction debris problem near roadside at Section 17, Petaling Jaya, Selangor (The Star, 2011; The Star, 2012). Those irresponsibility actions of illegal dumping will cause risk to human health and environmental problem (Faridah et. al., 2004; Rahmat and Ibrahim, 2007). The National Strategic Plan for Solid Waste Management was form in 2005 which mainly focus on solid waste management in peninsular Malaysia and the duration is until 2020 providing the foundation for the subsequent years (United Nations Development Programme, 2008). 2.3.4 Purpose of Waste Management The main purpose of conducting waste management is to reduce/ remove the amount of waste produced and in the same time reducing disposal costs and the environmental impact (Pitt et al., 2002). Waste need to be carries out by using recycle and reusing method so that it will not affect the environment factors and improve our future life. According to (Woolley, 2000), with the help of waste management in term of reducing, reusing and recycling of CD waste, it will help to increase the lifetime of landfills and reduce exploration of natural resources. One of the strategies to reduce waste is by recycling as it contributes to three main advantages (Edwards, 1999): Reduce demand for new resources Reduce transport and production energy costs Use the waste which would otherwise he lost to landfill sites. It is important to carry out waste management from now on although a very small amount of construction and demolition wastes is now recovered by waste management, for sure there will be greater amount of wastes to be recycle in the future in such a way that higher tipping fees, mandatory landfill diversion legislation and the success of entrepreneurs in processing both source-separated and mixed wastes (Tchobanoglous et al., 1993). As by using the recycling method for construction waste, it can help to decrease the demand on land for disposing the waste and also help to conserve natural materials and to reduce the cost of waste treatment prior to disposal (Poon, 2002). Waste management is used for a sustainable development which meets the needs of the present without compromising the ability of future generations to meet their own needs (Brundtland, 1987). 2.3.5 Waste Management It is a major problem suffered worldwide about the management of construction waste (Adam, 2004). Recycling of construction wastes simply mean that the separation and recycling of recoverable waste which are form during the construction and remodeling stage (Mohd Nizam Bin Yusoff, 2010). Research indicated that 90% of the construction wastes can be recyclable to be reused (Mohd Nizam Bin Yusoff, 2010). The main point of view that will cause the waste generation is by design stage. Design stage will taken into control of materials waste on construction sites as it is taking a central role to help minimizing waste produced (Shen, et al., 2004). To manage the construction wastes well, the method of managing is very important as it should be part of the project management functions and involve employees participation (Shen and Tam, 2002). A lot of various management methods have been applied and discuss from previous research in order to improve the control on construction wastes (Sim Lee Gaik, 2005) and (Koskela, 1992; Alarcon, 1997) mention that many methods have been drawn up and developed such as in the way of policy and programmes to help to reduce the construction waste. Construction management plan is introduce to improve materials resource efficiency by carry out reuse, recovery and recycling as well as to minimize the issue of illegal dumping by properly introduce the waste removal processes (Defra, 2009). As for a successful waste management, the construction waste should not be directly disposed but it needs to pass through several processes before being disposed. The method to treat the proper waste management is to follow the waste management hierarchy (Peng et. al., 1997). By following the concept of waste management hierarchy it will give advantages to the environmental and economy problem to a country (Tchobanoglous and Keith, 2002). Figure 2.3.5 Waste Management Hierarchy (Source: Peng et. al., 1997) Another waste management methodologies in the form of hierarchy in descending order from reducing waste, re

Dr Jekyl And Mr Hyde - Chapter Summary :: essays research papers

Chapter 1The story begins with a description of Mr. Utterson, a lawyer in London. Mr. Utterson is a reserved, conservative man who does not reveal his true, vibrant personality. He tolerates the strangeness and faults of other. Early in his life, he watched as his brother fell to ruin, and it is noted that he is often the last respectable person that men who are turning to evil or ruin have to talk to. This foreshadows Utterson's involvement with upcoming evil.Mr. Utterson is friends with Richard Enfield, although the two are totally different from one another. They always took walks with each other on Sundays no matter what else they might have to do. As they walk down a lane on Sunday that would usually be crowded with merchants and children during the week, Enfield points out an old building without many windows, and only a basement door.Enfield tells a story of how, one night at about 3:00 am, he saw a strange, deformed man round the corner and bump into a young girl. The strange man did not stop but simply walked right over the young girl, who cried out in terror. Enfield rushed over and attended the girl along with her family. Still, the strange man carried on, so Enfield chased him down and urged him back. A doctor was called and Enfield and the doctor felt an odd hatred of the man, warning the man that they would discredit him in every way possible unless he compensated the girl. The strange man agreed to offer 100 British pounds.Enfield notes that the man is like Satan in the way he seems emotionally cold to the situation. The strange man presented a cheque signed by an important person, which they together cashed the next morning. Enfield states that he refers to the building as Black Mail House. Utterson asks Enfield if he ever asked who lived in the building, but Enfield explains that he doesn't ask questions about strange things:"the more it looks like Queer Street, the less I ask."The building appears lived in, and the two men carry on their walk. Enfield continues that the strange man he saw that night looked deformed, though he could explain how. Utterson assures Enfield that his story has caught his interest. The two agree never to talk about the story again.Chapter 2The same evening, Utterson came home.

Ict Impact on Accounting Essay

Introduction  The purpose of this commentary is to explore how information and communication technologies (ICT) have forever changed many aspects of business and accounting practice and, as a result, offer new and exciting research opportunities to accounting professionals and academics. In today’s computerized, interconnected, global business environment, the accounting profession must deal with a host of complex issues that never existed in the past—for instance, how to capture and record new business transactions and events, develop value-added business and information processes, create new value-chain and supply-chain opportunities, disseminate useful knowledge to a wide array of information consumers, and provide assurance services across the entire spectrum of economic activities reflect some of the more compeUing topics of interest. Accounting researchers can add value to the profession by investigating these issues, among others, and presenting scientific results in a clear and understandable fashion to practicing accountants. An important message of this commentary is that researchers in accounting information systems (AIS) and other areas of accounting, such as financial, auditing, tax, and managerial, should work together on projects, as each party can learn a great deal from the other. Synergistic relationships arising from such teamwork hold great potential to yield high-quality research results that can have notable impact on the accounting profession. THE NEW BUSINESS AND ACCOUNTING LANDSCAPE Over the past centuries, business practices and accounting procedures developed and matured a great deal, yet at a relatively predictable, slow, and controlled rate. We stand squarely, proudly, and respectfully on the broad shoulders of those who came before us, as their guidance, wisdom, and insight masterfully steered us to this place and time in the profession. However, in the apparent twinkling of an eye, ICT has disrupted our peaceful existence by radically transforming the manner in which ^^ Accounting Horizons/March 2002 business is conducted across the world and alerting us to the many challenges that lay ahead. How Technology Affects Business Practice There is little doubt that ICT has contributed immensely to the magnitude, speed, and acceleration of change in business practice over the past three decades. Rapid changes in the business world place immense pressure on business executives to stay ahead of the competition hy leveraging ICT to dramatically and continually redesign business processes and models. Using ICT to Create a Digitally Integrated Entity Figure 1 depicts an ICT infrastructure that envelopes and permeates the inputprocess-output value chain of a business entity. Encapsulated by this ICT infrastructure, digitally integrated business entities capture economic events as they unfold, process information with instantaneous speed and ubiquitous availability, and disseminate valuable decision-making information and knowledge throughout the organization. The blending of ICT and business process integration manifests itself in enterprise resource planning (ERP) systems, which serve as the foundation for linking multiple, related business entities into integrated supply chains. Using ICT to Integrate the Conventional Supply Chain When related entities link their internally integrated information systems to one another, the value ofthe interconnected network potentially becomes greater than the sum ofthe participating firms* isolated systems. The supply chain illustrated in Figure 2 depicts how a digitally integrated business environment might look, assuming that conventional relationships among upstream and downstream partners remain intact. Suppliers can monitor upcoming production schedules of manufacturers to ensure that the proper amount and mix of raw materials arrive on time where needed. Upon receipt of raw materials, the manufacturer could send electronic payment to the suppliers. Conversely, the manufacturer might look upstream to ensure that primary and secondary suppliers have sufficient capacity to meet its upcoming production demands. Looking  downstream, a manufacturer can monitor inventory balances and movement patterns ofits product hnes to ensure that distributors have sufficient quantities of products on-hand. When new patterns emerge, for instance the activity rate for product A increases significantly for distributor X but decreases for distributor Y, the manufacturer can adjust its production and shipping schedules accordingly. Looking further downstream, distributors can monitor shelf patterns at retail locations, thereby making sure that product stock-outs do not occur. Finally, retailers can monitor changing consumption patterns of customers and adjust product mix and shelf locations correspondingly. Using ICT to Create New Business Models When ICT first arrived on the business scene, managers initially automated existing processes, rather than envisioning how ICT could be used to conduct business in new and innovative ways. Eventually business managers hegan to understand the potential of ICT to support radical changes in internal business practices; hence, they viewed the development and implementation of ERP systems as value-added endeavors for their business organizations. To some extent, business entities are experiencing a similar evolutionary adaptation to ICT in the realm of integrated supply chains. That is, the previous example reflects how business managers are using ICT to automate existing Blending Information and Communication Technology ujitk Accounting Research 67 FIGURE 1 The Digitally Integrated Business Entity Qualitative & Business & information & Quantitative Information Knowledge / Inputs Processes Low Value High Value Value-Chain FIGURE 2 The Digitally Integrated Conventional Supply Chain Suppliers Manufacturers Distributors Retailers Customers supply-chain models. However, ICT further allows new supply-chain and business models to emerge. For example, the hybrid supply chain shown in Figure 3 depicts a scenario where manufacturers deal directly with retailers, thereby bypassing the entire distributor network. For instance, assxime that a manufacturer receives real-time inputsfromretailers, via shelf sensors and cash registers, regarding the shelf location of each product, the rate at which the product is being purchased, the types of discount coupons being redeemed, and the number of units remaining on store shelves. Leveraging on such intelligence 58 Accounting Horizons/March 2002 FIGURE 3 The Digitally Integrated Hybrid Supply Chain Suppliers Manufacturers Distributors Retailers Customers gathering, the manufacturer could monitor stocks and flows at retail stores, and continuously fine-tune its production and shipping schedules. Additionally, manufacturers and retailers could enter into agreements where manufacturers assume stocking responsibihty and retain legal title until the products are sold. A scenario of this nature, often referred to as â€Å"vendor managed inventories,† gives manufacturers greater control over their  products, while reheving financial and human resource burdens heretofore imposed on retailers. Taken one step further, manufacturers might begin to wonder why they use retailers at all, since they can create virtual storefronts on the Web, thus dealing directly with customers and allowing for creation of the virtual supply chains illustrated in Figure 4. Such economic arrangements, legitimatised under terms and conditions specified in â€Å"collaboration partner agreements,† are very efficient, as they reduce the number of layers from suppliers and customers, thereby dramatically increasing the firm’s response time and adaptability. Last, but certainly not least, ICT offers new and exciting business models previously not possible, such as virtual enterprises depicted in Figure 5. Using this type of ecommerce configuration, a virtual enterprise can establish complex interdependencies with suppliers, manufacturers, and customers, thus offering a wide array of goods and services to consumers. The virtual enterprise is organic in nature because the structures, relationships, rules, procedures, and houndaries of business relationships can adapt to ever-changing environmental conditions. ACCOUNTING AND INFORMATION SYSTEMS—SIMILARITIES AND DIFFERENCES The emergence of ICT over the past few decades led to a new business and academic discipline—information systems (IS). Given that the vast majority of business event processing in organizations deals with accounting transactions, it is no surprise that the disciplines of accounting and IS share a high degree of commonality; yet key differences exist between the two disciplines as well. Blending Information and Communication Technology with Accounting Research 59 FIGURE 4 The Digitally Integrated Virtual Supply Chain Suppliers Manufacturers Distributors Retailers Customers FIGURES The Digitally Integrated Virtual Enterprise Similarities between Accounting and Information Systems The input-process-output value chain of a business entity sbown in Figure 1 reflects one area of convergence between the accounting and IS disciplines. For instance, both disciplines examine ways to maximize tbe efficiency and effectiveness of recording economic data, wbere issues sucb as editing and validating input data are of paramount concern. Additionally, botb disciplines investigate various approacbes to automating the immediate capture of economic events at their source as they occur via ^^ Accounting Horizons /March 2002 computer-to-computer interactions, point-of-sale applications, self-service features, and so on. Regarding tbe processing of economic events, botb disciplines seek to integrate ICT into business processes and ensure the security of corporate databases. Tbe accounting and IS disciplines also endeavor to disseminate reliable and timely information to decision makers, and advance understanding witb respect to managing business knowledge tbrougbout tbe organization, Tbe accounting and IS disciplines also seek ways to improve modeling techniques aimed at conveying semantic representations of intra- and inter-enterprise systems. Scbolars wbo engage in intellectual pursuits of this nature categorize tbeir researcb as design science. Such researcb is vitally important to tbe creation of sound â€Å"architectural drawings† and â€Å"engineering plans† for building reliable systems. Tbe accounting and IS disciplines furtber investigate issues tbat fall into the realm of social science. For insttmce, at tbe individual level, researcbers explore various ways to involve users in systems  development and implementation projects, improve decision making via decision-support and group-support systems, and create system interfaces designed to enbance tbe efficiency and effectiveness of human-to-computer interactions. At the organizational level, the ultimate goal is to create information systems tbat best leverage firm resources to maximize profitability and competitiveness, Witb this objective in mind, researchers strive to use ICT in ways tbat support business process (re)design efforts, improve intelligence gatbering, sucb as data warebouses, data marts, and knowledge bases, and produce tbe new business models reflected in Figures 2 througb 5. Differences between Accounting and Information Systems Accounting can be viewed as a specialized information system aimed at recognizing, measuring, recording, processing, and reporting economic events affecting business entities. A noticeable divergence between tbe accounting and IS disciplines centers on the economic implications of business events. Tbe accounting discipline expends a great deal of effort deciding wbicb economic events must be recognized and how they sbould be measured. Economic concerns of tbis nature are not addressed in tbe IS literature, as event and measurement rules are taken as given. Once these important issues are resolved and codified, qualified economic events must be recorded, processed* and reported. As mentioned earlier, botb disciplines investigate similar intra-enterprise issues; however, tbe IS discipline is most concerned witb technical aspects of incorporating ICT into organizations, whereas tbe accounting discipline is most interested in leveraging ICT to improve business performance wbile simultaneously maintaining effective internal controls. With respect to system design matters, accountants help to insure that sound internal controls are developed and integrated into information systems, such as (1) editing and validating input data, (2) tracking the integrity of information tbrougbout processing, storage, and retrieval activities, (3) maintaining reliable audit trails, and (4) securing operating systems, networks, software applications, and databases so tbat only properly autborized individuals bave access to financial information. To the extent tbat internal controls of this nature cannot be incorporated into tbe system, accountants must design compensating controls around the system. Regarding business process (re)design efforts, IS researcbers again tend to focus on tecbnical matters, sucb as how to build  systems tbat are adaptable to various business process models. In contrast, tbe accounting discipline focuses on developing innovative Blending Information and Communication Technology with Accounting Research 61 ways to (re)design business and information processes to improve the reliability, relevance, and timeliness of financial and nonfinancial business reporting. For example, accounting researchers might redesign business processes to incorporate a more comprehensive set offirmperformance indicators, such as balance scorecard metrics, whereas IS researchers concentrate on how to technically capture and process such input. On the output side ofthe value chain, the business vs. technical distinction between the accounting and IS disciplines emerges once again. The accounting discipline takes a â€Å"decision usefulness† approach to reporting business information. Researchers in this area expend a great deal of effort identifying the nature of financial and nonfinancial information needed by decision makers, translating critical business information into knowledge, integrating knowledge bases throughout the organization, and designing individual- and group-level decision support systems. Although the IS discipline is also involved with information dissemination, knowledge management, and decision support, IS research focuses not on content issues, but on the technical aspects of using ICT for such purposes. Business process (re)design efforts cEin extend beyond the intra-enterprise boundary to include inter-enterprise linkages, such as those represented by Figures 2 through 5. Creating and maintaining externalities of this nature beget a host of business and accounting risk issues for trading partners. For instance, because trading partners are concerned about potential business interruptions during the implementation and operation of inter-enterprise systems, contingency and backup plans must be developed and tested. Trading partners also monitor and control external transactions and agreements to ensure that all parties in the inter-enterprise network live up their trading partner arrangements, else a weak link in the chain couid have serious business and financial implications for all interdependent trading  partners. While the accounting discipline focuses on these types of implementing, monitoring, and controlling issues, the IS discipline concentrates on the technical aspects of establishing and maintaining inter-enterprise relationships. Finally, the accounting discipline provides public assurances regarding the extent to which financial statements fairly refiect the financial position ofthe enterprise and the ICT infrastructure is reliable. The information systems discipline is uninvolved with providing such assurances. These similarities and differences between the accoimting and IS disciplines form the basis for the accounting value chain, presented next. THE ACCOUNTING VALUE CHAIN The accounting value chain shown in Figure 6 adapts and extends concepts imbedded in enterprise (Porter and Millar 1985), assurance (Elliott 1994), and information (Elliott 1995) value cbains. Using the accounting value chain as a guide, this section addresses one ofthe most important questions and challenges to the accounting profession. That is, how can accountants add vEilue to business organizations in today’s computerized, interconnected, global business environment? Capturing Economic Events On the low-value end of the spectrum fall the traditioned functions of identifying, measuring, and recording accounting transactions as they pierce the boundary of the entity. Since most of these functions are routine and predictable, cleverly written computer programs can handle most of these activities. Sometimes, economic events unfold that are new or unusual to thefirmand require that a properly trained accountant intervene. 62 Accounting Horizons / March 2002 FIGURE 6 The Accounting Value Chain Implementing, Monitoring, & Controlling Externalities entifying, . Measuring & Recording Accounting Phenomena Designing. ^ Generating. Integrating \ Managing & Innovating & Integrating Business/Information / / Business Processes // Knowledge Developing, Providing & Reporting Assurance /: Low Value IT Can Perform †¢ Computerized, Interconnected, Global Business Environment High Value IT Can Assist †¢ However, on the whole, data-capturing tasks performed by accountants in the past have been supplanted by infonnation technology. Because real-time event-capturing processes are mature and reliable, accounting researchers have few opportunities in this area to add incremental value to exttint theory or practice. Processing Economic Events The next phase of the accounting value chain deals with converting data into meaningful information streams. As with input activities, computerized processing of accounting transactions is routinely automated. Reliable accounting controls are built into most infonnation-processing systems, hence the integtity of such systems is quite high. For instance, automated checks and balances, coupled with security features, can insure that data are not lost, corrupted, or altered during processing, storing, and retrieving activities. Future research in this area will not concentrate on ICT alone; rather, it will focus on how to leverage ICT to develop and integrate innovative business process models. Disseminating Business Knowledge The high-value side of the accounting value chain deals with generating, managing, and integrating business knowledge. As suggested by Elliott (2001), knowledge leveraging is the most important and distinguishing competency of professional accountants. While many information technology tools exist to assist in this regard, such as database query languages, data warehouses, and data marts, it is humans who ultimately apply reason, judgment, and interpretation to informational patterns—which in turn begets new knowledge. Accountants can play valuable roles in identifying, Blending Information and Communication Technology with Accounting Research 63 processing, and utilizing business knowledge, and disseminating such knowledge to other information consumers inside and outside ofthe organization. Developing Externalities A relatively new arena where accountants can add value to the business organizations concerns the development of external linkages to other firms in the environment. As discussed previously, business networks of this nature allow for the formation of emerging e-commerce models across value and supply chains. However, the creation of externalities evokes a host of implementing, monitoring, and controlling concerns relevant to accountants. For example, when a firm establishes digital connections with another firm, the rules of engagement must be carefully specified. That is, an exchange protocol must be agreed upon and collaborative partner agreements must detail the responsibilities, authorizations, and restrictions of each party. Once external linkages are in place, each party must monitor and control informational flows and exchanges to insure that the privacy, confidentiality, and security rights of affected parties are protected. Since the development of external digital linkages has significant internal control implications, accounting researchers face a host of new opportunities in this regard. Providing Assurance There are many new and exciting opportunities where the accounting profession could add value to managers, investors, and society through an expanded line of assurance services. The most notable, yet traditional, form of assurance is manifest in the auditor’s opinion regarding the fairness offinancialreporting. However, the heavy dependency on ITC within and across business organizations has opened doors to an entirely new line of potential assurance services. For instance, the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) considered business-to-consumer assurance in the form of WebTrust^†. More recently, the AICPA/CICA rolled out a product called SysTrust^†, which reflects a type of business-to-business assurance. Other assurance services will Hkely emerge over time, such as assurance over the quality and reliability offirms*business and information processes, located in the  middle ofthe accounting value chain, and assurance over knowledge management tools and techniques, located on the upper end ofthe spectrum. Last, but certainly not least, a new breed of e-commerce assurance service opportunities will likely emerge as firms begin to link their internal systems to one another, thereby forming unique and innovative e-commerce models. Synergistic Research Opportunities in Accounting The accounting value chain illustrated in Figure 6 provides a structure for pondering and framing a wide array of research questions for accounting scholars. The more prominent issues investigated by accounting information systems researchers are reflected in an upcoming AIS research monograph sponsored by the Information Systems Section of the American Accounting Association.’ Since most of these issues have been directly or indirectly addressed above, this section identifies representative areas where accounting information systems and other accounting researchers can collaborate on research projects. ‘ Arnold, V, and S. Sutton, Researching Accounting as an Information Systems Discipline, Information SyBtems Section of the American Accounting Association, forthcoming. ^Accounting Horizons/March 2002 Business Reporting Taxonomies The AICPA, among dozens of supporters, is involved with developing a technologybased framework to allow for the automatic extraction and exchange of financial and nonfinancial information across multiple, disparate software applications. Realization of this framework will facilitate many desired goals, such as the creation of global supply chziins, immediate dissemination of financial statements to the public, transmission of regulatoryfilingsto governmental agencies, and so on. The technology behind this framework is called extensible Business Reporting Language (XBRL), also known as the digital language of business. More infonnation about XBRL can be found at httpi/Avww.xbrl.org. In order to realize the full potential of XBRL, each data item in a corporate database must be precisely defined and related to other data items. The end result of this mapping process is called a taxonomy. For example, if all firms engaged in producing widgets agree on a standardized taxonomy for their industry and map their corporate data accordingly, then financial and nonfinancial information could fiow freely across the industry, regardless of the types of software and hardware being used by the firms. Taken a step further, if trading partner firms involved with the industry’s supply chain have access to the taxonomy, then they, too, can easily share business information. This example can be extended to a global setting as well. Research opportunities in this area seek to develop taxonomies to be used for various industries, regulatory agencies, accounting jurisdictions, supply chains, and so on. For instance, AIS researchers could collaborate with financial accountants on the development of XBRL taxonomies focused on financial reporting, including global taxonomies, and with managerial accountants on taxonomies dealing with internal reporting and supply chains. Continuous Financial Reporting In an effort to be more responsive to information consumers, publicly traded companies are considering the merits of providing financial statements on a more frequent basis than the current quarterly reporting period. Many issues and concerns arise with respect to continuous financial reporting, such what is meant by continuous (e.g., monthly, weekly, daily), how to deal with accruals, deferrals, and estimates in a continuous reporting environment, and the impact of continuous reporting on the capital market. Regarding the latter issue, financial and AIS researchers could simulate and compare various reporting frequencies, such as quarterly-to-monthly vs. quarterly-toweekly, and conduct either behavioral or experimental economic studies to investigate the impact of more frequent reporting on stock price valuations and market volatility. Continuous Assurance To the extent that continuous financial reporting becomes a reality, the accounting profession must deal with the concomitant demand for continuous, or at least more frequent, assurance. The potential research issues in this area include: (1) the type of assurance to render—audit or review, (2) the marketplace demand for continuous assurance, (3) the impact of continuous assurance on the audit process, and (4) ways that audit firms can leverage ICT to render an effective yet efficient audit under these circumstances. For example, auditing and AIS researchers could collaborate on projects investigating the efficacy of various types of ICT, such as embedded audit modules, for monitoring client transactions and activity levels and insuring that firms  do not change financial information on their Internet sites eifler the auditors have provided assurance. Blending Information and Communication Technology with Accounting Research 66 Quality of Earnings The possibilities of continuousfinancialreporting and related assurance beget questions concerning quality of earnings. For instance, to what extent will more frequent reporting affect a firm’s ability to manage earnings since accruals, deferrals, and estimates must be more closely tied, in real-time, to related economic events? Could a credit sale transaction captured at a cash register include estimated allowances for doubtful accounts and returned goods based on a percentage ofthe sale amount? Will more continuous assurance affect the nature and extent of earnings management attempts if the firm believes that auditors are more likely to detect such activity in a continuous assurance scenario? AIS and audit researchers can certainly team up to tackle such issues. Market Value of Accounting Systems The impact of ICT on accounting systems has evolved from fairly simple general ledger applications to extremely complex ERP systems. When firms adaptfromone type of system to another, they typically incur huge outlays offinancialand human capital. Questions arise regarding the underlying value of embarking on enormous capital projects of this nature. One aspect of â€Å"value† can be viewedfromthe perspective of investors. For instance, how do investors respond when a firm announces that it plans to adopt an ERP system? While this question deals with investors’ initial beliefs regarding ERP adoption, a follow-up question could focus on the extent to which ERP systems actually improve firm performance over time. Recently, AIS and financial accounting researchers joined forces to examine the first question (Hayes et al. 2001). Reading a study of this nature can help AIS and non-AIS researchers envision the end result of such collaborative efforts. Internal Value of Accounting Systems In a similar vein, researchers could investigate the value of enterprise-wide information systems to internal decision makers and business processes. For example, to what extent do ERP systems improve the timeliness, reliability, and  relevance of decision-making information throughout thefirm?Do enterprise-wide systems offer a realistic framework for creating value-added data warehouses and data marts? To what extent can the firm attribute quality improvements in critical success factors, such as services, products, processes, and morale, to enterprise-wide systems? AIS and managerial accounting researchers could collaborate on these and related issues. Decision Support Systems Advances in ICT facilitate the development of a host of potential decision-support systems at both the individual and group level. For instance, decision-support systems can be developed to help design effective internal control structures, configure optimal business processes, and assess business and audit risks. Issues such as interface design, information content, training value, and user reliance are some ofthe more fruitful areas of inquiry. Depending on the context ofthe proposed decision support system, AIS researchers can work with financial, managerial, tax, and audit researchers. Knowledge Management One of the more promising areas of value creation for oi^emizations is to capture, store, process, and disseminate business knowledge. Firm- and industry-spedfic knowledge is accumulated over time on key issues such as research and development, marketing strategies, customer relations, process quality, and so on. A â€Å"best practices’* knowledge base dealing with topics of this nature can be developed so that institutional 66 Accounting Horizons /March 2002 knowledge can be transferred across persons, settings, and time to facilitate organizational and individual learning and growth opportunities. AIS and managerial researchers can investigate critical design issues in knowledge management systems and ways to encourage employees to rely on such systems as electronic colleagues. Risk Assessm.ent and Management When firms switch from one accounting system to another, say from a traditional general ledger system to an ERP system, the nature and extent of business, internal control, and audit risks can change considerably. For instance, ERP systems are more likely than general ledger systems to cause business interruptions due to the tightly integrated nature of ERP systems coupled with programmed workflow automation from one business process to another. In addition, security risks are often heightened with ERP systems, since corporate information is stored in a relational database and a compromise ofthe database, via viruses, hackers, employees, and the like, can ripple throughout the organization. Company managers and internal and external auditors must be aware of risk differentials across accounting systems and revise contingency strategies, internal controls, and audit plans accordingly. AIS, audit, and managerial scholars can develop projects aimed at delineating risk profiles of various technology-based accounting systems. Once unique risks are identified, AIS and audit researchers can examine the extent to which external auditors are aware ofthe unique risks posed by different systems and how they either do or should adjust audit plans in response to differential risk profiles. A recent study by Hunton et al. (2002) represents an example how AIS and audit researchers are working together in this area. Systems Reliability Assurance The new SysTrust^† assurance service proposed by the AICPA/CICA holds great potential as a revenue generator for CPA/CAfirms.SysTrust^† attests to the rehability of a firm’s information systems. For example, company management would make assertions about one or any combination ofthe following reliability dimensions of its information systems: availability, security, and integrity and maintainability.^ Additionally, management can narrow the scope ofthe system to which the assertions apply, such as accounts receivable only, all financial applications, or the entire ERP suite of applications. Then, independent auditors are hired to test for compliance with stated assertions and offer related assurances to the public in the form of an opinion. A firm could voluntarily request a SysTrust^† engagement to provide comfort to current and potential trading partners, or a potential trading partner might demand that the other partner receive such assurance before entering into a contractual arrangement. AIS, audit, and financial researchers can collaborate on projects designed to investigate various issues, such as (1) the perceived value of placing assurance on various combinations of systems reliabihty dimensions, (2) how companies and audit firms can conduct cost-benefit analyses of SysTrust^† engagements, and (3) risk factors affecting the market demand for systems reliability assurance. These four dimensions of systems reliability represent the four principles of SysTrust^**. Blending Information and Communication Technology with Accounting Research 67 SUMMARY As highlighted throughout this commentary, information and communication technologies have radically transformed the nature of business and accounting practice. Accordingly, the manner in which accountants can potentially add value to economic entities and society is undergoing a metamorphosis. As suggested by the accounting value chain shown in Figure 6, many traditional accounting tasks dealing with recording and processing of accounting transactions can be reliably automated. Thus, accountants add little incremental value to organizations in this regard anymore. Rather, an accountant’s worth is now reflected in higher-order critical-thinking skills, such as designing business processes, developing e-business models, providing independent assurance, and integrating strategic knowledge. Many of the research issues reviewed in this commentary are interlaced with related topics in financitd accounting, auditing, managerial accounting, and taxation. Methodological approaches used to investigate accounting information systems research questions, such as scientific modeling, archival analyses, and behavioral experiments and qualitative inquiries, are also common across accounting domains. Given such complementary interdependences, the academic community would be enriched if AIS scholars were to collaborate on research projects with other accounting reseairchers, where possible, as resulting synergistic relationships will most certainly produce highquality, relevant studies that could drtimatically shape the future of the accounting profession and business practice. REFERENCES Elliott, R. K. 1994. Confronting the future: Choices for the attest function. Accounting Horizons 8 (3): 106-124. , 1995, The future of  assurance services: Implications for academia. Accounting Horizons 9(4): 118-127, . 2001. A perspective on the proposed global credential. Accounting Horizons 15 (4): 359372, Hayes, D,, J. Hunton, and J. Reck. 2001. The impact of ERP announcements on stock prices. Joumal of Information Systems 15 (1) (Spring): 3-18. Hunton, J., S. Wright, and A, Wright. 2002. Unique internal control issues in ERP environments. Working paper. University of South Florida, Tampa, FL. Porter, M. E., and V, E, Millar. 1985. How information gives you a competitive advantage. Harvard Business Review 63 (4): 149-160.

Democracy

Democracy Democracy has become a dominant form of the government, that using in many countries. Democracy is a government form, which is the citizen should have a decision to vote their leader directly for their own country or elect the leader for the other problems. Democracy can develop it, if the majority and the minority party or the association willing works together. Which is everybody can talk and have an opinion, than will put the all idea together and take a better decision for the problem. With democracy form, the one elected leader will work as maximum as possible for the citizens.Than the citizens can see and make a decision about what the elected leader have done to the country and also they have elected the right or wrong leader. Democracy is based on the concept, that everybody in the world is the same, no matter what they are a president or a king. In democracy also have no different between how people look like. For example: White and black, lower class and middle cl ass. Furthermore, not everybody have an equal physically or mentally. The important thing, democracy is all human being have equality. In democracy have an important concept.The first concept is all of the citizens that living in one country, that should be equal, which have an idea and an opinion than issues to the public. The important thing, while elect the candidates for the country leader, that everybody needs to listen to the candidates because the candidates have a different ideas and plans to what they will do for the country. The candidates also need a concept of equality to speech in front all of country citizen, which will vote for the election about what their plans for the future, if they win as a country leader.Even though, the citizens divide to a different side of parties. The United State of America is using the democracy form. Four years ago, Barrack Obama won the election from John McCain as a 44th president of the United State of America, which was using a democr acy form. For the 2012 president election, which Barrack Obama and Mitt Romney were candidates for the president and won by Obama. That is one of example for the democracy form. All American citizen need to participate in the election because all of them are important.They have a better decision to vote and make a difference between both of presidential candidates for the next four years for America. The second concept, the citizens, the government and the candidates should be freedom. This democracy concept is based on equality concept because with freedom people will free to have and issues the idea and opinion to the public and the people also should be listening to each other. Than combine the ideas and opinion and take a good decision, which is can keep a good name of the country. â€Å"Democracy depends on citizen participation in all these ways.But participation must be peaceful, respectful of the law, and tolerant of the different views of other groups and individuals. â₠¬  Even though the democracy concept is freedom and equality, but without participation of citizen, the democracy form cannot work. The country needs a citizen to participate and also need respect for the law. The concept of freedom is not about the citizen become a totally free under the government. That problem can only become an anarchy, where have no government to control the country. The citizens are totally free from everything; they can do what ever they like.For Example: The country has a corruption, everywhere people are poor people and many of them become a murderer to get money, in order to survive their self. Hereafter, the freedom concept has free to choose any religion, to worship and to practice the religion. Further, also free develop their own culture; teach the culture to each other. Democracy also allows the people move from the country. Furthermore, democracy is the system that follows the rule. â€Å"The rule of law protects the rights of citizens, maintains o rder, and limits the power of government. With having a rule of law, the country can be affordable because everything is safe; they have a right of citizen. Everybody who life in a democracy forms that will be equal to each other because the citizens live under the law. With the law people cannot do what ever they like because they will get no excuse for it. For example: One of the government official grafts the money from one of the project. That is a big problem because he or she is breaking the rule of law in democracy form. The sanction at least the government official will go to the jail.For Example: Indonesia, if the government Official and a businessman have a problem with to the government or to other problem, and also corruption, will have a decision to go to the jail. Forward, all of citizens and government have equality under the law. â€Å"No one may be taxed or prosecuted except by a law established in advance. † In democracy country, no one can live without the law, because everybody in one country is all the citizen of the country. Than the citizen cannot make any changes for the law, even for the president cannot break the law because law is established and adhered to.The form of democracy is very good to use in the government. The citizen will have a freedom to chose the country leader, which is they have time to decision and also make it a different for the country, also for their self. Everybody in democracy form always have to get equality between the citizen and the government. The citizen who have an ideas or opinion and can issue their opinion to the government, which is can make any change for the country and help the people in the country.The democracy can make the government easier to control the citizen and the country because the people are obedient against the rule of law. Further, the country is safer from the criminal, from the project corruption and also can help the citizen to improve their self to become a better citize n than useful for the country. Reference: 1. â€Å"What Is Democracy? † What Is Democracy? Web. 09 Nov. 2012. . 2. Grigsby, Ellen. Analyzing Politics. 4th ed.

Why did Thomas Paine Entitle his Pamphlet essays

Why did Thomas Paine Entitle his Pamphlet essays When Thomas Paine, a Quaker from England, arrived at Philadelphia in 1774, he brought with him the spirit of English radicalism which would later help to shape the future of an emerging nation. As colonists struggled both physically to defend their rights and their land from England, they were also engaged in a moral battle. Whereas some colonists favored reconciliation with their mother country, there was a growing number who favored a break from the monarchy. By 1776, Thomas Paine felt that the time was right for him to provide a voice for the increasing number of discontented colonists. His anonymous pamphlet, Common Sense proved to be unbelievably successful in turning the tide of public opinion amongst the colonists towards an immediate break from England and towards independence. Although the pamphlet contained strong and highly reasoned arguments, much of its success in promoting independence rather than reconciliation was rooted in Paines rhetorical strategy. The way in which the pamphlet is set up forces readers to make a clear choice between liberty (independence) or tyranny (reconciliation). By entitling his work Common Sense, Thomas Paine reinforces support for his argument for independence by implying that any dissenters lack common sense. Common Sense is composed in such a way that it enables the average colonist to gain a deeper understanding of the events unfolding before him. Divided into four basic parts that move from the general and the theoretical to the specific, Paine consistently writes in a format that presents an argument for reconciliation and immediately following strongly refutes that argument with sound reasoning for the contrary path, total and immediate independence from England. For example, on page 83 Paine addresses the issue of the colonies having thrived under England: I have heard it asserted by some, that America hath flourished under her f ...

10 Compare and Contrast Essay Topics on Computational Genomics

10 Compare and Contrast Essay Topics on Computational Genomics A man has always been plagued with questions about inherited traits, diseases and biological phenomena before the study of sciences was introduced in ancient Egypt. In more recent times, questions such as how the Zika virus developed, the origins of Ebola and tracing the human species to the earliest roots have dominated among the scientific discussions. And now, answering these questions and finding scientific direction in the midst of chaos has been made easy by the leaps and bounds made in the field of computational genomics. Which leads us to the question; what is computational genomics? Before writing an essay on the topic of computational genomics, it is essential to understand its definition and scientific application. Therefore, this article will focus on covering computational genomics using facts, which can also be applied in your essay writing task. Computational genomics, otherwise known as computational genetics, stands for the usage of computational and statistical analysis for dissevering biology from genome sequences and other related data. This data in combination with statistical approaches allows scientists understand the function of genes and how species’s   DNA controls its entire population. 10 Important Facts on Computational Genomics There are just two basic types of cells. Basic biology provides the foundation for the study of genetics and in terms of cell biology, the two types of basic cell types are: the eukaryotic cell, which has no nuclei and the prokaryotic cell, which consists of nuclei. Although both cell types are fundamentally similar in terms of molecular machinery, eukaryotic cells are complex multicellular organisms like fungi, while prokaryotic cells are unicellular organisms such as bacteria. Cells are storage devices for genetic information. The genetic material used by cells is formed by molecules of deoxyribonucleic acid (DNA). These molecules have sequential structure, which makes them function just like the average computer storage device. The mechanism for reading this information is one of the core components of all living things and is highly similar in all types of cells. This mechanism is formed by a complex of enzymes, specified by the particular instructions it must read. Gregor Mendel is credited with starting the computation genomics quest to understand plant and animal biology. The first major step in the field of genomics was taken by Gregor Mendel in 1859, when he discovered how genetic information is stored. The second major step was made in New York, when Oswald Avery and a group of biologists discovered that nucleic acid contains these sequences of information. A Genome is formed in chromosomes by DNA. A genome is the set of all DNA contained in a cell and this genome is formed by one or multiple stretches of DNA coupled together in a chromosome. Chromosomes can be linear or circular but one thing remains constant when a cell divides, chromosomes are replicated in exactly the same structure as found in their parent cell. The first DNA sequence was accomplished in 1977. The first DNA sequencing task was set in 1977 but the first complete DNA sequence for an organism was encoded in 1995 and it was the DNA of the Haemophilus Influenza bacterium. The first animal to have its genome completely sequenced was a fruit fly. It was done by Celera Genomics in 2000. The first crop plant to have its DNA sequenced is rice; it happened in 2004. In 2002, the mouse became the first mammal to have its genome sequenced completely by scientists. James Watson is the first human to have his genome sequenced. The 21st century saw an increased interest to the computational genomics and the race to sequence the human DNA intensified in 2000. The first successful step was completing the haplotype map of the human genome in 2005. The second milestone was the completed haploid genomic sequencing of James Watson’s genome in 2007. The first diploid human genome to be sequenced was that of Craig Venter in 2007. The first synthetic genome was recreated in 2008. The Craig Venter group that successfully sequenced the first human diploid genome also succeeded in the complete chemical synthesizing, assembly and cloning of the Mycoplasma Genitalium bacteria’s genome. This was a key step towards creating a complete organism. Consequently, Craig Venter was named among the Time-100 most influential persons on earth. Cancer genomes were analyzed in 2009. In 2009, the field of computational genomics recorded a milestone in understanding and managing debilitating diseases with the complete analysis of the cancer genome. This comprehensive analysis successfully analyzed the genomes of lung cancer and malignant melanoma. This success led to the launch of the UK10K program which intends to computationally compare the genomes of 4,000 healthy individuals against 6,000 sick individuals. A genome browser is a place where you can search for completely analyzed sequences exits. With the hope of building an organized platform for the computational genomics community, the UCSC genome browser was built. It allows reputable sources submit established genomic sequence results and provides the public with access to check these analyses. The browser has the URL www.genome.ucsc.edu. This platform was built by the University of California, Santa Cruz Mathematics plays a key role in the field of computational genomics. Pursuing a profession in computational genomics is an admirable venture, which requires the student to have a high level of mathematical and statistical knowledge to succeed. Scientist in this field constantly makes use of data analytics software applications such as Matlab to compute information. This means some love to technical applications and data analytics is recommended. Here we come to the end of some important facts we believe will serve you in good stead if writing a compare and contrast essay on computational genomics is given to you as an assignment. These facts are just a tip of the iceberg as other complimentary articles covering topics such as tips for a compare and contrast essay guide on computational genomics coupled with 20 compare and contrast essay topics on computational genomics will make writing excellently on this subject an easy task. References: Sequencing cancer genomes to tailor treatments to individual patients. (2014). The Pharmaceutical Journal. Saey, T. (2010). Genes Cells: RNA Harnessed to Control Cells: Genetic Devices could thwart Cancer and Signal Infections. Science News, 178(13), pp.13-13. Venter, J. (2016). Craig Venter: Critical Tools and Technologies in Synthetic Genomics. Genetic Engineering Biotechnology News, 36(7), pp.19-20. Huttley, G. (2006). Computational Genetics and Genomics: Tools for Understanding Disease. Immunology and Cell Biology, 84(1), pp.114-114. Chaudhuri, K. and Chatterjee, R. (2007). MicroRNA Detection and Target Prediction: Integration of Computational and Experimental Approaches. DNA and Cell Biology, 26(5), pp.321-337. Coller, H. (2013). Introducing the Systems Biology of Cell State Regulation section of Physiological Genomics. Physiological Genomics, 45(11), pp.407-408. Kamlesh Jangid, O. (2015). Preservation of Uncultivated Microbial Cells for Single Cell Genomics and Cultivation in Future. Single Cell Biology, s1.

Accounting Theory and Current Issues Problems

The article half a defence of positive accounting research by Paul V Dunmore has been analysed in the present segment. The current study discusses positive accounting of research program extensively that in turn helps in development of causal factors of human behaviour from the perspective of accounting. In this respect ontological along with epistemological aspects of research works are appraised in the study. The introductory section of the current segment reflects the background information on positive research in accounting, aspects of scientific research projects along with instances of positive research in the field of accounting. Subsequently the article throws light on diverse aspects of scientific ontology and epistemology, falsification and importance of hypothesis testing in research work. In addition to this, the article also sheds light on different requirements on necessities productive and effectual positive research program, states the reason behind research programs are conducted in this way and delivers the concluding pronouncements together with suggestions for enhancement of research work. In itself, the current study concisely explains the summary of the article to deliver a comprehensive outline of the present article and recognises the research questions from specific research objectives. Besides this, the current study also exemplifies diverse theoretical aspects of positive accounting research in the current report and clarifies the significance and limitations of the study. The particular article fundamentally deals with positive approach undertaken for research in accounting and explains illustratively various doctrines of positive accounting on a particular platform of research work (Hopper and Bui 2016). Nonetheless, the current analysis in turn provides assistance for determination of causal linkages in behaviour of human beings observed from accounting perspective. Subsequently, the particular critique indicates the scientific research works conducted in economics as well as accounting as positive research. Over and above this, the research article also helps in understanding the manner positive approach can be utilized in accounting research, identify different deficiencies in the procedures of implementation of scientific means for research plans. In addition to this, the research article also elucidates exhaustively as regards intellectual enquiry established for development of research hypothesis and Greek practice of logical investigation as vital functions of scientific research works (Huber 2015). Moving further, the research article presents instances   Ã‚  Ã‚  of positive accounting research also summaries nature in addition to causes of certain factors of accounting, though the reasons might possibly be dissimilar illogical factors of human psychology. The research article also expounds different theories of scientific ontology and epistemology, rationality of examination of hypothesis of research and distortion. In this regards, the research article stated that principles a nd doctrines of research are regularly endorsed inductively by the process of accumulation of requisite, but this process of induction cannot be regarded to be correct (Jaggi 2015).   In itself, the research article also expounds exhaustively and comprehensively the Popper’s criterion that indicates the phases that natural scientists undertake for undertaking research work. Predominantly, the procedures takes account of observation and subsequent development of initial ideas, formulation of formal concepts and inspection of forecasts. For itself, undertaking this procedure also have the chances of disapproval of quite a lot of theories and helps in examination of feasibility of falsification of theoretical concepts. In addition to this, inspection of falsification also demonstrates qualitative positive research approach, diverse intents of qualitative positive research and subsequently illuminates the logic, strengths as well as weaknesses of statistical examination of research hypothesis (Kim and Zhang 2013). As such, the research article exhaustively illustrates the judgement behind examination of research hypothesis that can be regarded as a version of P opper’s judgement that is predominantly utilized in quantitative research. Particularly, for this null hypotheses are taken into account and under the specific null hypothesis, certain distribution of test statistic is calculated. Accordingly, the article mentions that the intention of inspection of research hypothesis is to invalidate the projected null hypothesis of the research work based on the enumerations. The research article also suggests that there is necessity for certain statistics for undertaking positive accounting research. Nevertheless, statistics are inexactly utilized, consequently, the usual aim need not be examination of hypothesis and in its place estimation needs to be utilized (Ball et al.   2013). Also, the current research article also describes the effect on positive research programs. Moreover, the research article also sketches the necessities of undertaking an effective positive approach for undertaking research works. This in turn also indicates the requirement for diverse models that can be stringently scrutinized, studying the significance of analytical modelling and need for enumeration instead of testing. In conclusion, the research study states conclusive pronouncements founded on inspection of different ontological and epistemological facets of positive approach in research works. Additionally, conclusive declarations of the current research article also clarifies the limitations of research works in the field of accounting and way in which the present exercise of accounting is deficient of necessary requirements (Miller and Power 2013). Over and above this, the study also recommends methods for enhancement of the research exercise grounded on identified gaps in specifically theoretical modelling, enumeration procedures utilized in different models, examination of hypothesis and documentation of data records. Examination of research observations of the current research refers that there is persistent necessity for more advanced processes for examination that can ensure that theoretic models can be appropriately gauged (Robson and McCartan 2016). Predominantly, the ideologies and doctrines need to be functionalized by establishing apposite proxies for across-the-board and significant notions. Before instituting a viable method for examination of notions, precis e measurement scheme need to be correctly utilized as a standard that can be used in all the research studies and eradicate the need for re-creating diverse dimensions every time for all the subsequent research works (Rogers and Van Buskirk 2013). As such, evaluation of diverse observations also proposes the fact that there needs to be transference of concentration from essentially the processes of examination of research hypothesis to particularly the estimation processes of specific research parameters. By itself, comparative appraisal can be undertaken between the confidence intervals as well as varied theoretic estimates of research parameters along with diverse similar examinations from research projects (Smith 2014). The present research article also recommends about the necessity to upkeep data records, proper implementation of significant notions that in turn can help in inspection of framed research hypothesis. According to analysis of observations, research study also reco mmends about the need for applications that in turn can assist in endorsement of findings acquired from testing of framed hypothesis of the research. The questions that can be framed based on current objectives of the research: How do the positive approach adopted in the field of accounting research can assist in the process of accomplishment of scientific purposes of research work? How do procedures of development of specific hypotheses for research, examination of hypothesis enhance a particular research work under consideration? In what manner do different aspects of ontological along with epistemological factors of scientific research affect research procedures? The contemporary fragment demonstrates theoretical construction of current research work that in turn can assist in the procedure of upholding theoretical notions that are particularly relevant in the present context (Tucker et al. 2016). Also, theoretical outline of the present study takes account of different descriptions of ontological along with epistemological factors of scientific research works under consideration. By itself, the carefully chosen article elucidates diverse notions of positive approach in accounting research, its contextual background accompanied by biases. The chosen research piece also draws reference to specific Greek mythology, specific religious understandings about the entire world, (Buddhist otherwise Abrahamic) for comprehensive understanding of the procedures of sensible enquiry that essentially is a significant measure of scientific research (Wilkinson and Durden 2015). Also, the present research article also demonstrates the significance of positive approach in accounting research and pulls reference to vital model that can essentially help in understanding the rationality as well as self-absorbed human behaviour. Over and above this, theoretical outline of the current research study comprises of thorough study of logical ontology along with epistemology of scientific research. Also, the notions along with doctrines of accounting fundamentally comprises of comprehensive explanation of accounting concepts such as revenue, expenditure, gains or else losses and many other concepts (Bonin 2013). Nevertheless, accounting concept in ontological setting also divulges the fact that there are several fundamental deductions vis-à  -vis reality existence that basically can be related to significant theory especially focussed on philosophy of realism. Yet, dissimilar conclusions drawn that has foundations on explicit ontological assumptions insufficient. This is basically for specific cases in which the significances in conjunction with r oles of mainly accounting in business concerns as well as community need to be considered. Based on the observations, it can be hitherto construed that positive ontology and epistemology might perchance not be precise and illogical (Coad et al.   2016). In this connection, positive research assumed for varied wings of social science have the need for suppositions of certain research approaches that are in essence based on important observations regarding causal linkages. However, the theoretical construction of researches consists of comprehensive explanations of Popperian criterion, qualitative research in Popper’s practises, clarification of judgement accompanied by explanations of strengths as well as weaknesses of statistical examination of research hypothesis as part of implementation of Popper’s procedures and evaluation of erstwhile research that can illustrate influence on positive research projects (Deegan 2013). Particularly, the insinuation of the current article under consideration is that it helps in obtaining ample awareness regarding positive approach of research particularly in the field of accounting. Nevertheless, the research work aids in the process of augmentation of causal affiliation of specific nature of human in basically accounting setting. Apart from this, examination of research article also divulges the fact that the research study concentrates on significance of logical investigations that can upkeep the whole practice of foundation of cause and effect link (Gaffikin and Aitken 2014). On top of this, the research study also contributes towards the procedure of attainment of systematic information regarding different theoretic philosophies as well as notions of normal science propounded by Kuhn. Nonetheless, the primary output profoundly consists of statistically noteworthy consequences and has different uninterpretable statistical coefficients related to transformed measu rements. There are several limits of the current piece of research. Fundamentally, the details suggested by Kuhn are also non-important (Miller and Power 2013).   As such, the current study therefore proposes varied propositions based on consequences of the research study. For itself, the recommendations for of enhancements of theoretic models have the need to be assessed for formation of effectual research pieces. Nevertheless, the study exemplifies inadequate advancement in scientific research particularly in the field of accounting. This can be hereby added that the research does not mention it does not mention particular ways for averting diverse difficulties of slow advancements in positive research specifically in the fields of accounting (Modell 2013). Yet again, the proposals for development as indicated in the research article also suggests about estimation of research parameters, though, the current research price does not exemplify the technique of application for asses sment of notions. The current report explains thoroughly diverse ontological and epistemological facets of scientific research schemes. However, the scientific research fundamentally comprises of intellectual investigation and fundamentally this practise of enquiry can be reflected as a vital part of scientific research process. Particularly, from the perspective accounting, scientific research procedures considers specific accounting exercises that essentially does not fulfil obligatory criteria for working as an effectual research work. Examination of consequences replicates diverse significant models that stem from fallouts of the inspection. The carefully chosen article also put forward diverse propositions that are important expressly for positive research and quantitative in nature. Analysis of observations of the current research piece also reflects the requirement for more superior hypothetical and theoretic models that can essentially be considered as pertinent subjects for comprehensive exam ination. Yet again, examination of research study also replicates the need for improved analysis processes in order to ensure that diverse hypothetical models can be correctly scrutinised. Outcomes of the current research article also mentions about the need for transference of the effort from particularly examination of research hypothesis to utilization of processes of estimation of research parameters. Finally, the research article also asserts the requirement for broad replication of specific intentions of validation of deductions from examination of research hypothesis. Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Coad, A., Coad, A., Jack, L., Jack, L., Kholeif, A. and Kholeif, A., 2016. Strong structuration theory in accounting research. Accounting, Auditing & Accountability Journal, 29(7), pp.1138-1144.. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Hopper, T. and Bui, B., 2016. Has management accounting research been critical?. Management Accounting Research, 31, pp.10-30. Huber, D., 2015. On the hegemony of financial accounting research: a survey of accounting research seen from a global perspective. Journal of Theoretical Accounting Research, 11(1). Jaggi, B., 2015. Research in financial accounting accounting theory ii (26: 010: 652) Fall 2015. Kim, J.B. and Zhang, L., 2013. Accounting conservatism and stock price crash risk: Firm-level evidence. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), pp.557-605. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Modell, S., 2013. Making sense of social practice: theoretical pluralism in public sector accounting research: a comment. Financial Accountability & Management, 29(1), pp.99-110 Robson, C. and McCartan, K., 2016. Real world research. John Wiley & Sons. Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65. Smith, M., 2014. Research methods in accounting. Sage. Tucker, B.P., Parker, L.D. and Merchant, K.A., 2016. With a little help from our friends: An empirical investigation of co-authoring in accounting research. The British Accounting Review, 48(2), pp.185-205. Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.