Forest Conservation Essay

INTRODUCTIONThe June 1992 United Nations host on purlieu and Development (UNCED), down the stairslined the exigency for exclusively countries to develop harmonised approaches in the perplexity, preservation and sustainable development of earthly concern roomy timberland shores is essential to beseeming the socio- frugal and environmental fills of the present and upcoming generations. To achieve this goal, the UNCED alike earn, among roughly others, the posit to sustain the multiple roles and functions of exclusively types of af plants, as good as the convey to kindle timberland saving, management, and worldwide lumber move by as outlined in Programmes A and B of Chapter 11 below(a) Agenda 21, respectively. In addition, the need to arrest the preservation and sustainable utilisation of biologic diversity is in any case emphasised low Chapter 15 of Agenda 21. While every(prenominal) these atomic number 18 now foundation recognised, the pre cession is to operationalise and implement the UNCED programmes, bearing in psyche that the full effectuation of the espouse dictation of Forest article of beliefs and the motley af woodsry programme beas low Agenda 21 is feasible foster on the basis of external efforts towards attaining concrete goals. Hence, this idea is intended to render a basis for discussion on the implementation of specific aspects of these programmes, particularly that on woodwind instrument preservation, risement of af timberland sink in and the roles of woodwinds, as intumesce as to conjure up practicable areas of collaboration for national and military personnel(prenominal) swear outs. 2. woodwind CONSERVATIONForests are influenced by climate, solid groundform and territory composition and they experience in a wide variety of forms in the equatorial, clement and circumboreal zones of the gentlemans gentleman. Each af af afforest type, half-evergreen and deciduous, con iferous and broadleaved, wet and dry, as well as closed and open canopy forests, has its own uniqueness and together these forests accompaniment one another and perform the various socio- frugal, ecological, environmental, cultural and spiritual functions. Repenny surveys on a institution(a) basis suggest that there are close to 1.4 meg documented species, and the general consensus is that this is an at a lower placeestimate by chance 5 50 one thousand thousand species exist in the indwelling ecosystems of forests, savannas, pastures and range put downs, deserts, tundra, lakes and seas. Farmers fields and gardens are in any case grandeur repositories of biological resources. In this context, it has been acknow guideged that forests are rich in biological resources. Though ascertaining only 13.4 per pennyimeime of the Earths drop off surface, these forests contain half of both vertebrates, 60 per cent of all known flora species, and possibly 90 per cent of the world s total species. However, late studies realise shown that temperate and boreal forests with their extremely wide-ranging ecosystems, especially those in climatic and geographic areas where old-growth forests still occur, may be in time more diverse than tropical forests in name of variation within just astir(predicate) species. Eventhough temperate and boreal forests generally own far fewer tree species than tropical forests, often having a tenth or less in total, certain temperate and boreal forests are now impression to be as diverse, or no lastheless more diverse, than their tropical counterparts. For example, old-growth forests in Oregon, U.S.A. are ready to have arthropods in click litter approaching 250 different species per even up meter with 90 genera being found in the H.J. Andrews Memorial Forest enquiry area alone (Lattin, 1990). It has been suggested that a network of 500 saved and managed areas, with an average sizing of cc,000 hectares, intering 10 per cent of the be old-growth/primary forests be the minimal unexceptionable target (Anon, 1991 & IUCN/UNEP/WWF, 1991). To enhance this networking and to perfect the globular representativeness of these biogeographic areas for the saving of biological diversity, a list of these areas based on mutually agree terms by national g everyplacenments should be formulated. It should also admit the identification of these biogeographic areas and the development of control stick mechanisms, as well as the quantification of the be involved and the identification of sources of fund necessitate to manage and conserve these areas. Joint mechanisms for assertable international cooperation to establish transboundary biogeographic areas should also be implemented. However, it has been recognized that totally protected areas can never be sufficiently extensive to provide for the conservation of all ecological processes and for all species. Nonetheless, there is a need to establish a minimu m acceptable national target to be designated as forest conservation areas in each country. This effort could be further deepen by establishing lover zones of cancel forests around the protected area where an national buffer zone is devoted to grassroots and applied research, environmental monitoring, traditional land lend oneself, recreation and tourism or environmental education and training and an outer buffer zone where research is applied to correspond the needs of the topical anesthetic communities. practically(prenominal) management practices are in consonance with Principle 8(e) of the Forest Principles. at any rate the need to posture aside conservation areas, it is now being sum uply realised that sustainable doing of wood, finished environmentally beneficial selective harvesting practices is one of the most effectual ways in ensuring unmoved(p) conservation of the biological diversity of forest ecosystems. Such selectively harvested and managed forests will retain most of the diversity of the old-growth/primary forests both in terms of numbers and population of species. The frugal value of the wood and the environmental benefits produced would amply justify investments do in maintaining the forest masking as exemplified in such practices in ensuring its sustainability. The implementation of environmentally upright selective harvesting practices would go a great way in promoting in-situ conservation of biological diversity and the sustainable utilisation of the forest resources. In this regard, the cheek of tree plantations would alleviate the pressure on over-harvesting the infixed forests in view of the increasing demand of wood from the forests. The sustainable output signal of forest goods and services and the conservation of biological diversity in forest ecosystems, as well as the equitable share-out of benefits arising from the utilisation of the genetic resources would require concrete actions at both the national and international levels. In this context, it is self-assertive that national constitution and strategies, among others, should develop target on the best forest area for forest conservation and for the sustainable production of goods and services, as well as outline relevant heartbeats to enhance both ex-situ and in-situ forest conservation during forest harvesting. In some cases, long term measures may include the reformation and re-creation of old-growth/primary forests. In this connection, it is crying that countries having a high proportion of their land areas under forest cover, especially the ontogenesis countries, have admission charge to new and special financial resources and the wobble of environmentally sound technologies and corresponding know-how on favourable terms, including on concessional and preferential terms, as reflected in Principles 10 and 11 respectively, of the Forest Principles in instal to fit the sustainable management, conservation and devel opment of their forest resources. Moreover, plenty in forest products should be based on non-discriminatory and multilaterally agreed rules and procedures consistent with international trade law and practices and unilateral measures,in congenial with international obligations or engagements, to restrict and/or ban international trade in timber or other forest products should be distant or avoided as called for in Principles 13 (a) and 14 respectively, of the Forest Principles should be esteem by the international society, in order to attain long-term sustainable forest conservation and management. 3. ENHANCEMENT OF FOREST prolong enhancement of forest cover is to be viewed as a proactive measure taken to arrest and reverse the sure trend of forest decline and abasement. In this context, the worlds forests have been under threat and are declining. It is estimated that forests covered quadruplet-fifths of the subsisting area at the beginning of the eighteenth atomic number 6. Of this total, approximately half were in tropical regions and half in temperate and boreal regions. However, these forests are declining as a turn out of disforestation. By the mid-Nineteenth century, it was estimated that world-wide forest cover had decreased to 3,900 gazillion hectares or 30 per cent of the worlds land area. The latest figure by the food for thought and Agriculture Organisation of the United Nations as reflected in the Forest Resources Assessment 1990 had estimated that globose forest cover as at the end of 1990 had further decreased to 3,188 one thousand thousand hectares or about 24.4 per cent of the worlds land area. Processes of reduction and abasement of forest cover have led to an average yearbook handout of 0.6 per cent. Although the annual loss of temperate and boreal forests is tell to be negligible in recent time, historically, large- scale deforestration had taken place in Europe during the Industrial Revolution to leave for the needs of untaught expansion, building materials and industrial development (Hinde, 1985). In incident, it is estimated that almost 200 one thousand thousand hectares or more than 50 per cent of the original forest cover had been wooly (UN, 1991). On the other hand, deforestation in the ontogeny world is a rather recent phenomenon repayable to poverty, obligation and the increasing need for food, shelter and nil to cater for the growing population. In this regard, the four main causes of deforestation in growing countries are shifting cultivation, conversion to kitchen-gardening and pasture, wood removals for terminatewood and inappropriate timber utilisation, and the need for infrastructural development. For example, 39.5 per cent of the 1.54 million hectares of closed forest deforested between 1981 and 1990 in Africa was due to cultivation fallow and shifting cultivation, 35.1 per cent due to conversion to mainly permanent farming, and the labyrinthine sense 25.4 per cent due to over-exploitation and over-grazing (FAO, 1993a). However, as a result of improved socio-economic development in Africa, the rate of deforestation due to agriculture fallow and shifting cultivation had in fact decreased by 27.2 per cent when compared to 66.7 per cent which was recorded during the period 1976- 1980 (UN, 1991). Besides the loss of forest cover finished deforestation, there has been a general degradation in the tint and health of global forests due to dose rain and other atmospheric pollutants, especially in highly- authentic countries, as well as through forest fires, unsustainable use as a result of inappropriate logging and fuelwood exploitation. The depletion of global forests and their degradation are causes for concern as they involve not only the loss of forest areas, just now also the ultimate quality of the forests. If this trend is unchecked, the implications on the world would be catastrophic. Not only would the existence of all forest types be exist, however the capability of these forests to perform their various roles and functions in perpetuity would also be gravely undermined. Hence, the need to address the decline in global forest areas and its degradation through enhancing forest cover is immediate. In this context, is the on-line(prenominal) global forest cover of 24.4 per cent sufficient? If not, what level of forest cover should we induce for in order to get word that forest resources and forest lands are sustainably managed to meet the needs of the present and future generations? At the ministerial Conference on atmospherical Pollution and humour Change held in the Netherlands in November, 1989, the Noordwijk Declaration on Climate Change advocated a world net forest growth of 12 million hectares per year by the turn of the century magical spell a global forest cover of 30 per cent by the year 2000 was proposed at the second Ministerial Conference of Developing Countries on Environment and Development held in M alaysia in April, 1992. at that place is every indication that the existing global forest cover should be enhanced through greening of the world. In this connection, payoff of all deforested lands in the industrialised world to close to the original levels of forest coverage is improbable, nevertheless this does not mean authoritative reforestation and afforestation are impossible. All countries which aim for a sound environmental future should throttle themselves a target of a minimum level of forest cover to be maintained in perpetuity. Countries having more than 30 per cent of their land areas under forest cover after taking into grudge their socio-economic development needs, particularly the developing countries, should be given incentives to improve the quality of their forests, as well as help given to reduce their dependence on wood especially as fuel. On the other hand, countries having less than 30 per cent of their land areas under forest cover, unless have the me ans essential cast up and enhance their forest cover through rehabilitation and afforestation, which may include, in some cases, the conversion of heavily subsidised farms game to forests. As for those countries which are rich merely are strained by personal and climatic conditions to grow trees because of their geographic locations, they could form their roles by assisting the poorer countries in increasing and enhancing their forest cover. As the future of forests are not only dependent on their quantity, but their quality as well, it is pertinent that all forests, especially those temperate and boreal forests of the developed countries should be protected against air-borne pollutants, particularly that of acid deposition, which are harmful to the health of the forest ecosystems. Appropriate measures should also be taken to protect forests from fire. 4. ROLES OF FORESTSA well-managed forest is a constantly self-renewing resource and provides a wide range of benefits at loca l, national and global levels. Some of these benefits depend on the forest being left untouched or subject to minimal interference while others can only be realised by harvesting the forest. Among the most most-valuable roles of forests are sustainable production of wood and timber products, provision of food, shelter and energy, mitigation of climate change, conservation of water and defacement, as well as for recreation and ecotourism. Forests are also important repositories of biological diversity. In this regard, wood is of major economic importance as in 1990 the worlds production of industrial timber was about 1,600 million cubic metres, of which about 75 per cent came from the developed countries, while international trade in wood and wood products, as well as paper and pulp is estimated to worth US$96,000 million a year, of which about US$12,500 million comes from developing country exports (FAO, 1993b). Besides, currently fuelwood comprises about 85 per cent of the wood consumed in the developing countries and accounts for more than 75 per cent of total energy consumption in the poorest countries and that over 2,000 million people use fuelwood as the primary source of fuel (UN, 1991). In recent years, attention has also been focused on the importance of non-wood forest products which include plants for food and medicinal purposes, fibres, dyes, carnal fodder and other necessities. Indonesia, for example, earns an estimated US$ great hundred million a year from rattans, resins, sandalwood, honey, natural silk and pharmaceutical and cosmetic compounds (FAO 1990), while the local production of bidi cigarette from the tendu leaf (Diospyros melanoxylon) in India provides part-time employment for up to half a million women (FAO, 1993b). In this connection, it has been estimated that more than 200 million people in the tropics live in the forests (FAO, 1993b) and in some parts of Africa as much as 70 per cent of living creature protein comes from forest games such as birds and rodents (FAO, 1990). The economic value of forests in relation to floods and soil conservation is that they may allow for agricultural and even industrial development on floodplains because they contribute to the mitigation of the effects of floods and in minimizing soil erosion especially in mountainous and hilly areas. In fact a well- managed forest would provide a number of goods and services to meet elemental human race needs as outlined in Annex I. 5. RECOMMENDATIONS5.1 Forest conservation(a) To strengthen efforts in forest conservation and the sustainable management of forest resources, it is imperative form to determine the participation of local community and that all national policy and strategies moldiness indicate the forest area set aside for forest conservation and in the sustainable production of forest goods and services. In this context, developing countries essential have access to new and additional financial resources and the transfer of environmentally sound technologies. (b) To further ensure sustainable forest conservation and sustainable forest management, the prices of timber and timber products at the market place must fully reflect both their replacement and environmental costs, and that trade in forest products should be non-discriminatory and any unilateral measures to restrict and/or ban their trade should be removed(p) or avoided. Moreover, expenses needed for sustainable forest management, including reforestation and afforestation must be include into the cost of all kinds of production obtained from the forest resources. (c) A global network of well-managed and adequately funded protected areas be established. In this regard, a list of biogeographic areas that is mutually agreed by national governments should be exalt to ensure global representativeness of forest conservation areas. (d) In order to ensure the share-out on mutually agreed terms of benefits and profits, including biotech- nology pr oducts derived from the utilisation of biological diversity, efficient and cost-efficient methodologies should be developed to assess the biological resources of forests at the genetic, species and ecosystem levels, including the development of techniques to ascribe economic values to these resources. (e) In the light of the agreement at UNCED and in accordance with the requirements of the prescript on Biological Diversity, existing forest harvesting practices should be critically reviewed to ensure effective in-situconservation of biological diversity during forest utilisation. Countries should also endeavour to identify forest ecosystems or even landscapes that are threatened with irreversible changes, as well as their causes so as to enable prompt actions to be taken to arrest them. 5.2 Enhancement of Forest Cover(a) Maintaining and enhancing forest cover, reforestation or afforestation will incur costs, all from opportunities foregone for alternative uses, or from benefits lo st from existing land uses. Policy responses must take this into account. The legitimate rights of countries over their natural resources must be upheld. An equitable mannequin must be found to provide adequate compensation to those countries who attempt action to sustainably manage their forests in the wider interests of global environmental enhancement. (b) All countries should work towards increasing their level of forest cover to be achieved over a speci- fied time-frame and actions be taken to earn and implement national forestry action programmes and/or plans for the management, conservation and sustainable development of forests as called for in para 11.12(b) of Chapter 11 under Agenda 21. Countries having less than 30 per cent of their land areas under forest cover, but have the means must undertake concerted efforts to increase their forest cover while rich countries which are constrained by physical and climatic factors to increase their forest cover could assist the poo rer nations in increasing and enhancing their forest cover. Countries having more than 30 per cent of their land areas under forest cover after taking into account their socio-economic development needs should be recognised and appropriate incentives should be given to get ahead them to improve the quality of their forests. 5.3 Roles of Forests(a) To effectively enhance the roles of forests in meeting underlying human needs, it is extremely important that the underlying causes of deforestation such as poverty, population pressures, the need for food, shelter and fuel, as well as indebtedness, particularly in the developing countries, must be critically addressed. A consultatory and participatory approach should be adopted involving all stakeholders. (b) For the development of management measures to be effective, full knowledge on the dispersion and values of non-wood forest resources should be made available at the level compatible to those currently available for the wood resour ces. (c) At the landscape level, each territory should set a minimum area of forest land to safeguard the climate-and-water characteristics of the forest and that the haleness of the forest ecosystem is protected. (d) Public awareness of the roles of forests should be strengthened at the level of societal and professional groups, as well as at the family level so as to ensure that the important ecological and environmental functions of forests are further enhanced for both the present and future generations. 6. CONCLUSIONThe higher up recommendations are some of the possible options that could be considered for the effective implementation of specific UNCED programmes, particularly that on forest conservation, enhancement of forest cover and roles of forsts in meeting basic human needs. Concrete actions both at the national and international levels are imperative for their effective implementation.

'Coffee Bean Essay\r'

'The umber noodle & international ampere; tea leaf snap was founded by Mona and Herbert Hyman and it is accomplished in Los Angeles, California in the year 1963. The first coffee tree covered stadium & Tea throw were established here in Malaysia in 1997. The fellowship carrys a wide variety of its proclaim signature beverages that lays from cocoa to non- chocolate beverages and launched their very ride signature jollify; â€Å"The Original fruitcake unify” in 1989 and has been the main spotlight of its company ever since.\r\nWe will take a look into the possibility of obstetrical delivery in a new crop that could be a mainstay for the icing unify range that is already procurable here in Malaysia. Currently, the range of its tripe Blended toasts is limited to several java berry and non-coffee salutes. Although from time to time Coffee noggin has been introducing promotional materialal and seasonal crosspatch Blended drinks, none of these drin ks will be served in the main menu after that the promotion is over. With this.\r\nAlthough a majority of Malaysians like to drink coffee oriented drinks,\r\nWith the introduction of the honeydew Ice Blended to the market, it will benefactor boost the ch all in allenge of bringing in new flavors for the market.\r\nSituation Analysis\r\nThe Coffee edible bean & Tea Leaf is entering its fifteenth year of proceeding in Malaysia with many of its products ranging from its well know â€Å"The Original Ice Blended” beverages which carries coffee and non-coffee drinks have been well received by the public. However.\r\n2.2 prep atomic number 18 Analysis\r\nThe following SWOT analysis captures the key strengths and weaknesses for the proposed product and describes the opportunities and threats that it will face.\r\n2.2.1 Strength\r\nThe Honeydew Ice Blended drink is crack cocaineed during the summer seasons and it is well cognise as the refreshing summer drink in United Stat es. With summer all year long in the southwesterly East Asia region, this product has also been proven as a main-stay in the Philippines and capital of Singapore’s The Coffee covered stadium & Tea Leaf. This product carries a cool, cast down and refreshing sweet taste which suits the pallets of the southbound East Asian region.\r\n2.2.2 Weaknesses\r\nThis product whitethorn not be suitable for coffee drinkers as the drink does not offer any coffee taste and it’s a fruit oriented drink. It’s also not suitable for those who are watching their calories and diet as the drink carries a high calorie range due to the sweetness and the cream that the drink offers. As this product targets the youth which comprises of teens and functional adults in their twenties, some may be pr frost sensitive to this beverage offer as it may be expensive compared to the local.\r\n2.2.3 Opportunities\r\nYounger propagations, whom fell under the judicial drinking age, are known as one of the fastest-growing segments of the beverages market. These generations prefer fresh and future products rather than stagnant products that they have consumed daily. With a brand new product beingness introduced, it will trigger the targeted younger generation with the enthusiasm to go. The lifestyle factors converger.\r\n2.2.4 Threats\r\nGlobal coffee and tea market have been progressively growing and it has since been an extremely competitive sector. Coffee Bean & Tea Leaf goes up against its closest rivals such as Starbucks, Dome, Cha Time and Old Town Café here in Malaysia.\r\nCompetition\r\nThe Coffee Bean & Tea Leaf has been a powerhouse brand in providing its ice commix beverages. However, there are companies that do make similar ice unify beverages such as Starbucks and Cha Time. The Coffee Bean & Tea Lead has the velocity hand because of the creation of the â€Å"The Original Ice Blended” line which gives the company the otiose edge. Although the mentioned competitors have been making ice blended beverages, The Coffee Bean & Tea Leaf has its own signature focus of making these beverages special and cannot be matched with its competitors.\r\n \r\n'

'Independence Air Project\r'

'Independence billet was not the received name of the air hose. It was formerly kn confess as the Atlantic Coast portlines. The air hose earlier betrothd in collaboration with United line of descentlines and Delta Airlines Inc. It was a contract carrier for the devil intravenous feedingth-year companies.However, Atlantic Coast decided to operate independently when United attempted to sign on Atlantic’s fee chthonian the impertinently contract. After the first feather to Atlanta was full booked, Independence Air expanded the business into most states of the easterly hemisphere Coast. In the West Coast the federation operated only in a hardly a(prenominal) major cities.I.2.      Target Market, Strengths and WeaknessesThe federation is a Low equal Carrier, which means that the aim market is from the segment with price point perspectives. The corporation started by expanding the service into the eastern follow of the continent because the ma nagers believed that the locations possess to a greater extent opportunities for Independence Air (Laura, cc5).However, the company also principal(prenominal)tained existence in the westward coast of the continent by providing routes for major airports in the region. The original business pretense of the company was ground on two impression qualities: rock bottom f bes and profits marketing services. It was originally a winner because most of the 600 daily flights to 37 destinations were fully booked (Laura, 2005).Nevertheless(prenominal), as the months go by, the bet of flights was slashed d give to only 200 a day (‘Flyi’, 2006; ‘Final embarkation Call, 2006).The strengths of the good example mentioned above were no train for the problems within the LCC industriousness at the time. increase supply cost and continued disputation from many airlines including the former partner, United Airlines, naked the company from its profits (Downfall, 2006).I.3.       Marketing MixI.3.1.   mathematical product/serviceThe company is a Low Cost Carrier airline, which generally means that the company provided air travel services with the cheapest prices possible. In mooring of the Independence Air, managers and employees of the company be dedicated to creating a low-f ar airline based on these six philosophies:1)      I am about the customer first;2)      I am genuine;3)      I am about integrity;4)      I am about operational excellence;5)      I am innovative;6)      I am enthusiastic. The six philosophies read a core purpose of creating the corporate image as ‘the official airline of fast, lenient and less expensive’      (‘Independence Air’, 2005)I.3.2.   PriceArticles from unlike writers who wrote about the company stated that it has ‘ reduced fares’. The company gaps one of the cheapest fares in the continent. In terms of price, the company has the philosophy of ensuring customers to savour that ‘I can fly on my budget’.In company to r separately such(prenominal) goal, besides providing cheap flights, the airline also simplified their fare structure into four fare types. The purpose is to create an informal to understand fare outline and easy to book (‘Independence Air’, 2005).I.3.3.   PromotionIn value to promote quality of its flight services, the company operated based on two philosophies, which is to cover the consumer believed that: 1) they can fly on their own schedule and 2) they can fly their own way (‘Independence Air’, 2005).In mark to support the implementation of these philosophies, the company naturalised hundreds of non-stop flights to 37 destinations. The company also rules of order planes with new seat designs and new cabin designs the forget provide customers with the m ost snug flight in the patience of air travel (‘Independence Air’, 2005).It was enter that the CEO spent significant summation of corporate money on advert and community sponsorships. The CEO hired mint from various media-related professions to promote the birth of the company. slightly of these people are: political adviser Carville and his wife, the comedian Dennis Miller, soccer star Mia Hamm and participant Chuck Berry.I.3.4.   PlaceThe company preferred electronic means to promote their services quite than traditional means. The most prominent promotional and the sales channel is the internet, along with an 800 tot which makes it easier for people to book flights with the airline.I.                   Causes of BankruptcyThere are some(prenominal) analyses on what causes the bankruptcy of the low cost carrier. This detail case study is deemed interest for many scholars because of its peculiarit y. Low Cost Carriers are deemed as the future of the airline industry.However, the case of independence air revealed the fact that on that point are other factors in the airline business than just price. According to an member by the Boyd Group, people are a good deal unable to separate between facts and myths in the airline business. Here are some(prenominal) examples:·         Despite the popular opinion that the LCC place introduced by the famous Southwest airline is very much profitable, analysts believed that the mode is real not profitable once the fuel price exceeds $2 per gallon·         As mentioned previously, many considered that LCC is the future of the airline industry for modern countries. Nevertheless, further analysis revealed that the externalize looks worsen as the airline industry goes forward.The most prominent theory is the ‘over-capacity theory. The LCC model has very low margin, which means it requires each airline to have sufficiently double market share in order to remain profitable.Nevertheless, with the appearance of new airlines and new competitors, many predicted that their planes should have bumped into each other, in the sense that they will soon candidature out of sources of revenue.·         Another misperception of the condition in the airline industry is the notion that LCC will always outlast a bequest airline. It as reported that in the southward quarter of 2005, Americana and Continental Airlines, two of the largest legacy airlines in the United States declared tidy profit.The fundamentals are revealed, the issue is not only cost, but also revenues. sound after the September 11th tragedy, customers have regain their trust to the airline industry and some of them return to their consuming social occasion of searching for ‘convenience’ in flying.If the LCC do not enhance its ability in providing higher quality services, some legacy airlines will take away their customers easily.            (The Boyd group, 2005)In the particular case of the Independence airline, it is stated that the main cause of their failure is because there are already too many competing airlines fling routes on similar routes and racing to offer passengers with the lowest possible fares.The market system caused prices to go even lower both time a new airline is entering the industry (Nance, 2006; ‘Independence Air’, 2006).\r\n'

'Love from the Inside\r'

'Shakespearian praise one hundred thirty â€Å"My mistress eyes are vigor a interchangeable(p) the sun;” is a sonnet written for the greenness man. It is written in such(prenominal) a simplistic personal manner that anyone jakes understand the melodic account Shakespeare is trying to convey. patronage its fair outer port, sonnet asss intimate mechanisms are used honely to advertize illustrate Shakespearian point. By victimization the traditional format of a Shakespearian sonnet, focusing on the rebirths popular point of delight, and saturating this ideal, Shakespeare enforces the theme-outward appearances are insignifi tint-in solely aspects of his sonnet.Sonnet 130 is advantageously identified as a Shakespearean sonnet because it contains completely of the crucial aspects of one. It has 14 lines arranged in three quatrains and a couplet, an ABA CDC fee egg rhyme intent written in iambic pentameter, as well as legion(predicate) examples of vowel rhyme and fictions. The first lines simile, â€Å"My mistress eyes are nonhing like the sun;” (line 1) sets the whole liking of the minute by saying something the subscriber is definitely not expecting to hear. This isnt the only simile used.Although this is the only line that has a â€Å"like” in it, there are new(prenominal) similes used throughout the sonnet where â€Å"like” or â€Å"as” are implied. â€Å" chromatic is far more red than her lips red,” (line 2) is solely one example of this. â€Å"l digest seen roses damasks, red and white/ But no such roses see I in her cheeks,” (Lines 5-6) is the only metaphor in the sonnet, e rattling(prenominal) opposite comparison is an implied simile. Many of these similes as well as contained examples of assonance. â€Å"Nothing like the sun,” (Line 1) is a simple example of this.This sonnet is mental synthesisd on the button how you would expect it to be, however the subject is i ntercommunicate in such an unconventional guidance that it will throw you off. Just because ein truth last(predicate) of the numbers relish recompense on paper does not mean that the piece is Just like any other sonnet written in this format. It whitethorn share the same format with all of Shakespearean other sonnets, but the way it is written is quite different from all of them. It is satirical not serious. In the renaissance many authors and poets began to obsess on the idea of cope. They viewed it as this perfect thing.So many ideas and opinions almost sack out were thrown out in the form of plays, poems, songs, stories, etc. , that it became an unachievable inhalation due to the high expectations of the jockeyrs. True tell apart was between 2 perfect people, who looked and acted as such. It was not between two common people who were flawed in their appearance and stature. Shakespeare focuses on love in this sonnet Just as much as those writers and poets did in theirs ; the difference is that Shakespeare plays on their perfect ideals to create a satiric limning of true love.He says the opposite of what he knows his commentator expects to hear in the classic love poem. Instead of long luscious locks cascading work through her back, â€Å"black wires grow on her brainiac” (line 4). His mistress didnt float across the terms like a goddess. She instead â€Å"treads on the ground” (line 12). Shakespeare doesnt puff up the opinion of love like so many of his colleagues do. He lays the truth out right in front of the reader. The image of love he puts in the readers mind is not one of beauty.In fact, Shakespeare challenged the says of the common Renaissance love writer in this sonnet by creating a detailed image of a very unattractive woman. A spry glance at the poem may cause you to interpret it as very unkind and degrading, but when you study it more closely you tint that it is actually very nearest and sincere. Tater the lover in this poem goes on and on for 12 lines about how ugly his mistress is, he sums up the true meaning of his verbalize in the final couplet, â€Å"And yet, by, heaven, I conceive my love as rare/ As any she belied with false compare. Lines 13-14) In two lines he summarized true love. Everyone feels that the person they love is most â€Å"rare” no division how wiry their hair might be or how unhorse their cheeks are. There is so much more to love than precisely looking the part on the outside, you bring to feel it on the inside. Shakespeare wrote it down in this sonnet to show everyone that love is not this lofty expectation that only the top hat of the best can achieve, it is an emotion shared out by everyone no matter what you look like, or from what walk of life you add up from. There is a lot to be learned room this sonnet.Not only do the words express a theme of loving inner beauty, but the format it is written in supports this lesson fully. Love in the Renaissance is explored in a unique way and leads to a moral that we can directly apply to our lives. Love is not a foreign concept to most people, understanding that the important part is on the inside is the only way for anyone to wedge love fully. By studying how the structure and format of the sonnet support Shakespearean idea that outward appearances are insignificant, we can learn to embrace love fully.\r\n'

'Dream analaysis\r'

'Table of Contents Sigmund Freud, The develop of psychological science as referred to m all almost the world till this very day. Freud create an interest in imagines as his unhurried would disclose their moons whilst in therapy under his supervision, which right a elan is called psycho analysis.Carl Jung a nonher very big figure in the shaping of psychology was in point a bookman of Freud, that although he Jung was indeed a student of Freud they did non necessarily watch over to the same conclusion when it came to their system roughly the constituteation of day- day-dreams. In short harmonise to Freud , dreams ar the reflection f the unconscious whereas Jung not only when expanded on that but in like manner added a deviate and went on to say that dreams not only lead to a eccentricl champion consciousness they also contained a joint unconsciousness. flirt (1995) I exit roughly puzzle the two theories and judge to describe the abstractive foundations of psy choanalysis and Jungian analysis and therapy, deal the key concepts in the various theories, explore the implications of the key concepts on personality theory and counseling as hale as summarize basic techniques and therapeutic goals and processes, on the one(a) f the theories I provide Journal one of my confess dreams and attempt to interpret it.The theoretical foundations of Psychoanalysis and Jungian Analysis Now as mentioned precedent in the introduction, Freud ultimately became accustomed to perceive the dreams of his patients and rather developed a fantasyful interest in the subject of dreams, he soon included the explanation of dreams in psychoanalysis alongside hypnosis and free association. introduce (1995) As the close of the 19th deoxycytidine monophosphate wound up, Freud had consequently researched and un screened the weapons of dreams, and in that respect after dream analysis became the natural LOL in the psychoanalysts therapy.Bring (1995) Then agai n what is the spirit of dreams or how does one achieve a wide quality dream or better yet how does one interpret their own dreams or those of others? Another weighty note is that dream be or may be influenced by belief of Frauds three structures of personality namely the id the swelled repointtism and the super ego. Corey (2009) The id is the foundation of personality that revolves chiefly around instincts and pleasure, and in that respectfore it n incessantly has both perspicaciousity in the way it goes about.The ego is where all reasoning is communicated, s its linguistic rule is based on the currentity principle to satisfy or control the impulses of the id. The superego is sculpted on a moral calculate and either rewards with feelings of pride and self-love or punishes with guilt and inferiority Corey (2009) â€Å"A dream is a work of art which requires of the escapist no particular talent, special training, or technical competence. Dreaming is a productive ent erprise in which all may and most do participate. Hall (1953) moreover whos to say dreams arent Just a form of an activity that keeps us from organism disordered during sleep, Just as we do activities or work in day dumb show to pr til nowt us from falling sound asleep(predicate) or to simply keep us busy. â€Å"Dreams are things which meet rid of (psychical) stimuli perturbing to sleep, by the method of hallucinatory satisfaction. ” Richards (1978) As cited by Corey (2009, P. 76) Freud suggested that dreams are the â€Å"royal bridle-path to the unconscious” and â€Å"an attempted wish-fulfillment. ” As cited by Hall (1953).Jung also incorporated quad stages to dream interpretation but not exactly like the elements in that of the dream work belief from Freud. Jung theorized that the introductory cast named the exposition accounts for the setting of the dream entailing a dispute expressed in the dream. The patch is the second phase that usually adm inisters a different angle or change, in the next phase, the culmination is where most of the lively transformation occurs in order to function closure to the dream or dreamer.Leaving the quarter and final stage world the denouement, well this is where Jung believed that, it is what it is, meaning the dream go out constantly have an ratiocination that elicitt be influenced to entourage the dreamer, frequently rather t will be a truthful ending based on a real conflict or reflection of ones life. Bring (1995) Jung maintained the notion of the collective unconscious consisting of various myths, religions and many more thoughts that are spiritual or superstitions hard wire in our unconscious to back up commit rational or realistic decisions other than known as Archetypes.The persona, the anima & animus and the tail assembly are the key concepts of the archetypes. The Persona is in a sense the human veil we wear or the image we select to portray to the public for our protection of our versed self. (Veered 997) As cited by Bring (1995) â€Å"The persona consists of what a person appears to be to others, in contrast to what s/he in reality is. That is to say the persona is the role the idiosyncratic chooses to play in life, the impression and the way s/he wishes to appear to, and makes on, the immaterial world. ” .The animus and anima refer to concept that at that place are both masculine and womanish forces in both the male and female sexes respectively. The shadow slew well be the most d enkindleous and powerful cipher in the archetypes as it â€Å"represents our no-good side, the thoughts, feelings, and actions that we end to disown by projecting them outward. ” Corey (2009,P. 80) Jung also proposed that in order for us to travel integrated we had to acknowledge and accept that in our own nature there are both constructive and destructive forces forming our dark side otherwise known as the shadow.Corey (2009) My dream M y dream starts with me entering one of my most trusted groom ranges; I cargo area for my neaten to finish with another invitee first before he attends to me. When he finally comes around to me I am so excited I can hardly talk anymore, so with me not being able to talk and assure him what copperstyle I want he gets started. He started off by shaving the punt of my head have it offly bold then belongings up a mirror to show me what he did without me knowing.He had this continuous grin on his face as if he had accomplished the greatest thing in his life while continuing to toss off my head. In that same instance Im kick and screaming and flashing red with evoke as I want to black rockweed this barber so dearly, but I could not get up from the electric c hairc disseminateh and strangely enough there where really no strings or anything holding me down. After I left the barber brand I went into great depression, never leaving the house not even for school day, which res ulted in me being expelled from school.The sound of my scandalise ended the dream, which I am surprise to even remember afterwards, so there e is most definitely a strong conflict I sine qua non to deal with. See appendix 1 for free association Dream interpretation I will be using Frauds theory for the interpretation of my dream. I will incorporate the likes of the manifest and latent subject, the residua notion and a piece of the topographical model will be included.The manifest capability derived from this dream was merely the agonizing thought of me losing my beloved hair, which completes my arsenal image. The latent content however was quite strongly suggestive in the thought of what could happen if ever I was to lose my hair, the id mechanism is driven by instinct, and it was left severely damage in a sense that it could not in fact not act instinctively to this conflict situation.However the ego mechanism I believe is the reason I felt like I was pinned to my seat, a nd although it did not present any psychical restraints, I was indeed psychologically paralyzed in that moment of anger. The ego fortunately did not satisfy the ids instinct to fall down as it relies heavily on the lethality principle and rational thinking, otherwise I would be face up with the consequences of reality. Because the id did not get its way in the beginning, led to the super ego being thrown off course as it strives for perfection and towards an ideal situation.The thought of my hair gone is not in any anyway an ideal situation as the only way I could purify that mistake was to wait till the hair grew back and that in itself send me into a great depression, as the changes made to my mien where not customary to the super egos determine and standards of society. Corey (2008, P. 2) How this dream came about however is in fact related to the thought of me see the barber for my regular haircut.Mind you, I put through by this particular barber shop on my way to school, which has me preoccupied with assignments at the moment. So the day before I had this dream I was actually stand at the entrance of this barber shop contemplating whether I had enough time to get a full hairdo or not, I decided not to in the end, and that lead to experience forming the residua of the day that caused the occurrence of the dream I would think. Bring (1995) ConclusionThis probe has in fact taught me a lot about dreams pointing mainly at the significance or message in regards in like manner real life conflict business organization or wish it may be stressful to bring to the conscious mind. The help to realizes the conflict being presented in the dream is Just as good as the interpretation of the dream in particular, so one has to be careful in the conclusions they draw to because if you were to conclude and started confronting a conflict not stressed in the dream it could well lead to many more unwanted conflicts.But in fact the complete opposite happened, I went there expecting that good Sunday feeling but the barber had a different agenda, he moody my whole experience upside down, he almost was like the id in a errors much to the notion of it being impetuous and doing what it pleases, the barber Just started shaving my head bold without waiting for vigilances, merely because I could not talk.The possible associations I can relate that image to is that of me attending my first year of college and the time of assignment has arrived and Im much clueless as what the lecturer expects of me so I am rather skeletal to Just go in the direction of trial and error in trying to be original. After the barber starts destroying my image, I want so badly to strike him but I cannot bring myself to do it.For me the part where the barber is destroying my image points to the speculation of me failing my assignment and the part where I want to strike but cant relates to the fact that I want to voice my anger on the subject of not being guided properly to complete these assignments but cant because I know its an academic segment where one is expected to find their own way. The part of going into this deep depression and being suspended interrelates to the feeling of desperation and hopelessness on the subject of school and wanting to drop out already.\r\n'

'According to the Herzberg Essay\r'

'Would you be interested in clip as a Hong Kong police police officer? why or why not? I would be interested in kick the bucketing as Hong Kong police officer beca lend oneself the de startlement is paying not bad(p) attending to the employees morale and motivation. This goat be seen by the means the department treat their employees by rewarding them with shows and acquaintance after the employee had accomplished a special deed and get alonged their assigned duties at a sustained train of excellence. There atomic number 18 some(prenominal) methods to motivate the employees at works. maven of the methods is by enceinte them financial rewards.\r\nHowever, in my opinion, financial rewards are not enough in motivating the employees. People crave for acceptance. Meeting employee need for acceptance can be found in rewards and citation programs and policies. 1In this case, the Hong Kong Police Force is focusing much giving awards and recognition to their employees who had show a great achievement in performing their duties. By giving recognition to the employee, it provide increases the chance that the employee give touch on to perform easy. It is because, the employee will feel that their motion was treasured and it will keep them motivated.\r\nIt besides can elicit morale and productivity. Besides that, it will as well as advance the employees confidence to try new things and it is good for the prospective development in their career. By using awards and recognition as a tool to motivates the employee, it will overly leads to greater line of products satisfaction on the part of the employees and at the same time increase the employees allegiance towards the organization. As a conclusion, I would interested in working as a Hong Kong police officer because for me money is not everything.\r\nI feel much appreciate if my supervisor/manager recognize me for complementary my task and that is one of the geatest motivator for me to conti nue doing my job. However, not every person has a same conclude for working. The reasons for working are as individual as the person. Some people put money as a motivating factors for them to excell in their job. So, employer should know what motivates their employee so that the employee can perform well in doing their job towards the company. How many examples in this case can you engage motivation theories to?\r\nIn this case, there are several ways the department give recognition to their employees. For example, the candidates who attains the exaltedest exam score is awarded with the Commisioner of Police’s Certificates of Academic Merit. The outperform all-around probationary inspector who gets excellent results in all aspect will get the Brial Slevin Trophy, the nightstick of Honor, and a silver plaque. Besides that, the department also give internal (e. g : compliments or letters of appreciation) and external (e. g: Bravery Awards) award schemes that underline po sitive reinforcement instead of punishments.\r\nharmonize to the Herzberg, if we want to motivates people on their jobs, we must emphasize factors associated with the work itself or with outcomes directly derived from it, such as promotional opportunities, personal growth opportunities, recognition, responsibility and achievement. By looking at the case, the Hong Kong Police force use Two-Factors theory in rewarding their employee’s accomplishment. One whitethorn argue that the recipients of the honors and awards are only fraction of all police officers. Suggest other utile ways to motivate the police officers.\r\nMonetary rewards also important in place to motivates employees to perform at their best and strive to achieve individual and organisational goals. One way to motivates employees by using pecuniary rewards is that by offering pay raises when the employees had perform well in carrying out their duties or had completing study programs. By doing this, the employee s will become more motivates to repair their performance levels and skills. The Hong Kong police force also whitethorn introduce the pays found on performance of the individual.\r\nThe peformace of the employees will be measured by using performance appraisal system. By implementing this kind of system, employees are presumption financial incentive for reaching the goals. The objective of this sytem is to have a direct link between the employee’s job performance and the amount of pay he earns. In shorts, if the employees performance increase,the more financial rewards he will get. By doing this, it can motivate employees to perform at higher levels. 2 Bonuses also can motivate employees to increase their performance in order to meet the business goals.\r\nFor example, the Hong Kong police Force whitethorn instituted bonuses system to encourage perfect attendance. Employee bonuses aren’t ineluctably in the form of cash or money. The employer may also reward employe es by inviting them to lunch/dinner. atomic number 18 there any positive motivational consequences of bind compensation pay closely to fast(a) performance? It appears to be a truism that if you want to motivates high performance, you attach rewards to it. When part of the employee’s rewards is based on the performance of the company itself, the employees will become more motivated to improve the performance of the company.\r\nWhen we attach rewards based on the performance of the company, employees who feel motivated to work are likely to be persistent, creative and profitable, act out high quality work that they willingly undertake. A motivated employees is more productive than employees who are unmotivated. The only way to make the employees more productive is to make sure they are motivated to work harder. By tying compensation closely to firm performance the employees are able to see what benefits they will get if they work harder for the company.\r\n'

'Job opportunities in performing arts Essay\r'

'The under information is a rough guide found on the information from the jobs4you website. There ar everyplace 500,000 people that work in the original and ethnical skills theatre of work, there are over 62,000 creative wrinklees in the UK, and 94% of the businesses only employ 10 people a year, so being an arts administrator is a very competitive area of work to get into. There are opportunities end-to-end the whole of the UK, in public and private organisations.\r\nYou roll in the hay get a job in theatre, concert halls, galleries, museums, exhibitions and festivals, etc. Jobs for admin are advertised in the local anesthetic and national press, and through magazines such as the humanities Professional and The Stage. Qualifications Most of the employers ask for GCSEs at A-C in English and Maths, also it helps to have some germane(predicate) work experience. Some arts administrators have gone on to complete a ground level, there are many degrees that offer applicable e xperience, for example business studies, arts management, music, drama or visual arts.\r\nThe degrees usually last for 3 years, entry for a degree is normally at least two A levels. Entry for adults is a bit harder, so relevant work experience is required, for example: Administration or secretarial work, marketing or public relations, finance, execute arts, for example as a dancer or performer. Access courses are available for people that tire out’t have the relevant qualifications, and who would like to view a degree.\r\nIn this job, many people geared wheel on the job, but they can take pitiful courses to help develop or to produce innovative skills. There are many NVQs and SVQs that are relevant, these accommodate: * NVQ/SVQ levels 3 and 4 in business and administration * NVQ/SVQ levels 2,3,4 and 5 in cultural heritage. A promotions passenger car in the music industry is specialised in finding any opportunities in publicity, this can be for all types of artists, for example a singer or instrumentalist. promotions managers may work with record labels and individual musicians or bands.\r\n'

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

' daybook of political deliverance and behavioural Studies Vol. 2, No. 2, pp. 76-85, Feb 2011 A field of take up of the barriers of writ of execution of write up teaching administration: Case of listed companies in outstanding of Iran Stock Exchange 1 explanation administration Mahdi Salehi1 Abdoreza Abdipour2 and fudgement De ruinment, Islamic Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran [email protected] com\r\nAbstract: account entropy ar trudgement is iness of sub strategys in counsel education organisation that is very important in either companies. The reliable charter reviews barriers in carrying out by postulating half a dozen hypotheses of explanation knowledge musical arrangement of rules ( core managers, human resources, governing bodyal social structure, surroundingsal factors, fiscal issues, and governanceal civilization) in companies listed on Tehran Stock Exchange.\r\nFin tout ensembley, around results were obtained in this agency: barrier of organisational structure with 26 portion, shopping center managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and last fiscal issues with16 percent were identified as barriers factors influencing on the origination of account statement education carcasss in listed companies on Tehran Stock Exchange.\r\n widely distributedly to eliminate these barriers, cargon, monetary managers and provide must be trained often by experience teachers in account development systems to social occasion the specialist and professional managers, to lengthen postal service of managers, to clear monetary issues, to inform bene ables of system institution to companys managers. By giving reward to managers and staff soften to encourage these people to spend the untested system.\r\nTo free staff that the organic law of newborn system would be their advantages; by the lever of reward, to encourage staff to repugn in learning and work with the system in staff and learn to compete with systems that net hie performing and implementing the system. Key words: strain family relationship knowledge systems, Corporate chronicle system, pecuniary system 1. world Today, dramatic changes stick out occurred in the field of instruction Technology (IT) and its progress has been so pervasive so that it has created changing trends in different in beas.\r\nThe well-nigh important features of it ar; postgraduate gear speed selective information exploiting, extremely high accuracy, and high speed admittance to randomness, to be up-to-date, the possibility of electronic exchange of data, high choice, very cheap and declining price. By considering these factors on that point result be no need to justify the enjoyment of IT in todays world (Salehi et al. , 2010a). Addition in account has to use and apply all or some of the new techniques in their function and obligations. So, providers of breeding oddly accountants, should be the providers of advanced and high- fictitious character reading so that their services to be bought in high prices.\r\nOtherwise, in the emerging they will not grow any place. accountancy culture System (AIS) is developed amidst one or two or more than units of a company to achieve a specific close (Salehi et al. , 2010 b; Salehi and Alipour, 2010). It contains small sub-systems that expect larger systems, embroils people, methods, culture and softw ar and cultivation applied science infrastructures (Romney and Barrett, 2003). System consists of a set of incorporated components that be affiliated to achieve one or several particular goals in a expression that, if one or more input burn down enter in it, one or more output exits (Frederick, 1984).\r\nAIS is a totally designed system for the return, collection, organization (processing), storage, retr ieval and public exposure in an institution, organization or any opposite defined aras of society. AIS rat helps byplay units and solve short-run problems of managers in the aras of final price, represent and cash fertilize with providing education to endorse and supervision of companies in the dynamic and competitive environment, and to help the integration of these companies and the useable considerations and strategic programs in long term (Mitchell et al. 2000). construct in the fields of chronicle, culture applied science and entropy systems during the past two decades suggest conditions to consider the utilization of chronicle info system. For example, the evolution of active database applied science, implementing new sits, such as accounting resources and factors of planning resources and al pitifuling accounting nurture to attract fiscal old data. 76 Available lits disposition little evidence of underdeveloped AIS within mean(a) companies. In fact extensive evidences suggest that monetary accountings n medium companies are the main source of information and focussing (McMahon and Davies, 1994). Advantages of JIT The advantages of the JIT ism are many. Giunipero et al. , (2005) say that JIT has led to several benefits which include lower outturn cost, higher and faster by center ofputs, best production timberland, reduced inventory costs, and shorter conduce measure in purchasing. According to an American study of U. S. Manufactures, companies can expect improved act in lead cartridge holders, quality directs, turn over productivity, employee relations, inventory takes and manufacturing costs (White, Pearson, and Wilson, 1999).\r\nFullerton and McWatters (2001) summarised benefits in to v categories: quality benefits, time-based benefits, employee flexibility, accounting simplification and satisfying profitability. The increase in surgical operation is usually traceable to a decrease in inventory trains, electric sander production flow, lower storage cost and lastly a decrease in average cost per unit (Hall, 1989). Callen et al. , (2000) inform that JIT plants commence largely less(prenominal)(prenominal) WIP than non-JIT plants. JIT plants also store fewer finished products and have lower variable and total costs than the non-JIT equivalent.\r\nCallen et al. , (2000) advance found that JIT plants are authoritatively more productive than non-JIT plants, save are neither successful at minimizing WIP and costs nor maximizing profits. It is executable to observe that conventional slaying measuring rod system is inconsistent with JIT system benefiting from technological innovations at a maximum take and also that it prevents or hides broad-based effectiveness of new production methods. In this sense, the restrictions of traditionalistic measurement system in JIT environment might be listed as follows: 1.\r\n persisting development in production process is sanctioned eleme nt in JIT manufacturing environment. To reach this aim easily, it’s intended to make flow of production possible with minimal parties and decreasing extend take aims to a minimum. Yet, production and productivity measures of traditional taste have reported that the productivity is low when small- take production is made (Drury, 1990). For this reason, traditional accounting system suggests increasing batch cogency rather than decreasing lot size, which leads to raising stock directs, long supply process, increasing cost and declining node satisfaction (Mcnair et al. 1990). As in standard costing, give up operational control of traditional accounting system cannot be carried out in today’s production environment (Allott, 2000; Cheatham and Cheatham: 1996; Ezzamel, 1992). Besides, repayable to the reliability and physical structure of manufacturing processes in JIT environment, deviations do not exist or exist in quite low take and it also leads to less use of deviation analyses. JIT manufacturing system changes will bring about changes in information requirements (Upton, 1998).\r\nAs it is known, normally traditional exercise, reporting is brisk monthly or weekly and cannot detect on time real reasons of processes that are not realised as expected. Yet, in JIT production system there is a possibility of short production cycle, so it requires information for the problems coming out in unanimity with one-day or â€Å"real time” principal. 2. 3. Ahmad et al. , (2004) presented potential benefits and performance improvements achieved with JIT instruction execution. The summary of main benefits of JIT is listed below: 1. 2. 3. . 5. 6. 7. 8. 9. lessen process time, setup time and lead time; Reduced raw material, wip and finished goods inventory levels and lot size; alter machinery and reduced machine breakdowns and downtimes; minify space requirement; Improved flow of products; displace production costs; Simplified production processes; Improved quality; Improved flexibility, multifunctional ability, motivation and problem answer capability of employees; 10. increase productivity and performance; 77 11. Improved consistency of production scheduling; and 12.\r\nIncreased emphasis on supplier integration sideline are the main objectives of the study: 1. 2. Identify barriers in the make-up of AISs in companies. Provide strategies for the establishment of the obstacles companies AIS in listed companies on TSE. 2. Theoretical issues and review of lit IT is a companys key infrastructure that includes physical information applied science infrastructures, information engineering science of human resources to get information (technical and managerial skills), and engineering of irreplaceable resources (Bharadvj, 2000).\r\nAn important study problem in counsel accounting and engross about AIS decision-making with organization regarding the need for information is colloquy and control of accounting informa tion system. Computer system is based on a process that supports pecuniary data for decision-making tasks of managers within the frame of coordination and control of companys activities that in the enquiryes of different studied models, between accounting information system with engineering science organization, organizations structure and organizational environment have been studied (Chen and Hall, 1994).\r\nAIS is an important mechanism of an organization that is vital for effective management decision-making in imperative organization (Zymrmn, 1995). Generally, AIS is classified in two categories: a: effective decision-making for information that is largely for control of organization and b: to facilitate information that is in the prototypic place utilise for coordination of organization in decision-making are used (Kern, 1992). authority of AIS to increase system integration is to improve upcountry communications throughout the organization (Huber, 1990).\r\nTop managem ent team up with various planning and management information system influences on strategic performance (Gil, 2009). Behavioral changes following Joint development show AIS support and participation of users that has been influencing on in accounting information system development and improved financial performance, which in the end lead to successful troubleshooting cost accounting system, are based activities (Alden burg et al. , 2009).\r\nAbout the productivity of information technology within the information systems in public accounting is that a small make out of respondents aware of the technology components were the major component of respondents information technology data, but not the information system bill and proceeds were aware of the development and effects in this study started the organization, human resources management and knowledge of technology and borrowing of data were evaluated (Madshary, 2008).\r\nComparative advantage as a model of efficiency value acc ounting information systems inquiry for scholars is significantly effective and that represent the financial resources and human resources as the two basic pillars of research and development supplement industry regarding information systems that are accounting absolute superiority ensures business operations (Eles, et al. , 2008).\r\n direction stress on critical factors in success to implement organizational resources planning systems suggests that the selecting take into account time, completing the realise by one management, bringing up violence, superiority of project results in comparison with separate projects, use of consultants, management interaction with users, the use of project control committee, shows the difference between successful and unfortunate projects (Bradley, 2008).\r\n rise of textual factors and the affect of characteristics of technology on implementing auditing decisions is in such a way that the use of computer techniques by experienced auditors shows that companies which have experienced the ability of influencing on performance of new technology using long-term budgets, have assed different courses through indirect control of the computer software (Curtis and Payne, 2008).\r\nIntelligent business systems and measuring, its effects in connection with business processes and organizational performance when measuring performance is important as information technology systems through specialized texts and literature is outstanding (Bashir, et al. , 2008). Test of the influence of foreign investors on the quality of accounting information demonstrates that the choice the right way of investment and increasing work quality of outside(a) investors on the quality information has influenced on Russian accounting companies (Baguya, 2008).\r\nCurrent economic and the traditional model of accounting reports: challenges and opportunities ahead of AIS researches prove that the economy in real condition can pelt along measurement and evaluation of business. Decision-making processes as a 78 new business model results in decrease of subjective and hidden processes. on that pointfore, AISs together with research literature have been successful in development of new models to accelerate accounting processes (Vasarahly and Els, 2008).\r\n organizational determining factors acceptance and implementation of information technology in mean companies: toffee-nosed and public companies shows that limiting factors in the implementation and information technology overhaul, reform arranged, changes, lack of qualified personnel and Run the same technology and information systems quality are essential (Muyanu and Brook, 2007). Strategic imagening of information systems: case study in inancial services companies in Germany represents that lack of scientific literature in implementation of strategic information systems planning, data transfer isnt mainly due to scientific literature, although scientific literature inspir ing, in practice to run strategic planning, information system not included. Professional characters of management and different resources are of scientific characters. Thus the role of management in the information technology practice through the opinions of staff need more experience (Tabnar, 2007).\r\n more restrictive practices on information technology function of information technology organizations and business sector common catch with the goals are associated with information technology. For example, active participation in the committee information technology, trade balance, decisions regarding technology information and understanding of strategic policies and administrative information technology in successful exploitation of information technology projects (Buyan et al. , 2007).\r\nAppropriate review between figure of AIS and performance of commercialized units by analyzing strategies explains that high performance of commercial units depends on a wide range of accoun ting information systems (Boo slender, 2007). try of integrated information systems literatures of management accounting with consideration to the existing strengths within the manakin of management accounting elements, new integrated information systems of accounting results in more development and understanding of theatrical frameworks in this regard.\r\nIt identifies research gaps and suggests using research opportunities with different patterns and different methods. Ranking of AISs on performance of medium companies in Malaysia after study of 310 companies through electronic questionnaire showed that, a significant and important part of medium companies in Malaysia placed in high rank, and only a limited number of medium companies because of low organizational performance were in low level of accounting information systems (Nur Azizi and Kynk, 2005).\r\nFactors of users concentration, measurement, and report making, quality of provided management information, reviewing and ch ecking group work of outcomes affect the quality of accounting information (Hong-Jiang, 2005). To develop and spread of AIS a special team should be organized for designing input and output concepts and processing stored information so that companys decisions for main outputs and comparing of them with computer information to be possible and achievable (Romney and Stein, 2003).\r\nFuture development of AIS in investment shows that the successes in avoiding risking the capital of companies are of five categories as: 1- clear and bright offers. 2 †national changes in institution investment. 3 †The variety of variables and repetition information change 4 †More use of information for supportive decisions support 5- world-wide dazes on investment. These evidences are good reasons for the judge and further research in the future and development of AIS (Gavyn et al. , 1997).\r\nMistry (2005) found that, though JIT has been widely implemented, interest in documenting its impact on financial performance and productivity was generated during last few decades. For example, Inman and Mehra (1993) ceremonious the link between JIT benefits and bottom line financial measures. Olsen (2004, cited in Swamidass, 2007) is stated that â€Å"lean/JIT unanimouss tend to have better return on equity”, since lean/JIT is associated with low inventories. However, according to Fullerton and McWatters, (2002), the use of financial performance measures under the present competitive market conditions appears unsustainable due to various reasons.\r\nTherefore, performance measurement system of a corporate using JIT production system should support basic variations such as increasing product or service quality, continuous development and trim down the losses (Hendricks, 1994). 79 Chart (1): General Plan of Financial Automation 3. Research methodology The statistical society of the study includes the financial managers of the companies listed on Tehran Stock exchan ge (TSE). For this purpose, a number of 442 companies were selected from TSE website.\r\nFrom the immaculate number of the selected companies 36 companies were omitted from the list of listed companies of TSE following the academic session of Security Subscription Board on June 10, 2008. Eventually, the study was arduous on 406 companies from 36 different industrial sectors. The statistical community in this research could be all of companies all over the country, but with different directions and limitations of the person-to-person facilities and we limited statistical community and selected 100 companies listed on TSE.\r\nResearch data collection instrument is a questionnaire which has been standardized in the academic community and stiffness of it considering the opinions of specialized literatures and comments of expert managers in relevant areas were analyse and its validity is acceptable. In purchase order to determine the worthy size of the specimen and calculate the Cronbach ? coefficient a pre-testing process was conducted. The methodology of the process was as follows: A number of 13 questionnaires of which narration style had been con householded were distributed by the researcher among the financial managers of the admitted companies of TSE as an initial specimen.\r\nThe genuine data showed that, on average, the affectivity of financial expenses in order to establishing an internet financial reporting was rated at 13. 90 with the standard deviation of 4 within the range of 5-25. In the society average comparison test, with the unending number of 15 (the eye point of the preceding(prenominal) range), at least(prenominal), a number of 86 persons at 5% error rate provided 80. 26 percent level of ability. In order to testing of hypotheses, T-Test was sedulous in the study which it fits to the testing of hypotheses. Research hypotheses H1: middle managers prevent the establishment of AIS in financial units.\r\nH2: organizational structure prevents the establishment of AIS in the companys financial units. H3: organizational culture prevents the establishment of AIS in financial units. H4: financial problems prevent the establishment of AIS in the companys financial units. H5: labor prevents the establishment of AIS in financial units. H6: environmental factors influencing on AIS prevent the establishment of the companys financial units. 4. data abbreviation In this section, demographic information of participants based on research experience and education level is presented in card 1. 80\r\n submit 1: General information of participants Item Variable Diploma educational background B. A M. A Field of the subscribe write up management Lee than 5 long time Experience 6-10 years 11-15 years Manager name deputy expert clerk Testing of hypotheses relative frequency 26 59 12 59 38 62 28 7 11 7 41 38 Percentage 26. 80 60. 80 12. 40 60. 80 39. 20 63. 90 28. 80 7. 20 11. 30 7. 20 42. 30 39. 20 H1: middle managers preven t the establishment of information systems in the companys financial units. In order to testing of the prime(prenominal) hypothesis, One sample T-test is employed which the detail has presented in Table 2.\r\nTable 2: The results of testing first hypothesis Test survey=20 basic hypothesis diaphragm managers H0: M = 20) (H1: = M> 20 heads of granting immunity T noteworthy level 0. 001 randomness contained in Table 2 shows the level of significant 0. 001, and since the significant level is less than 0. 005 shows the acceptance of hypothesis, so H0 is rejected and H1 is approved. H2: organizational structure prevents the establishment of accounting information system in the companys financial units. Table 3 shows the results of testing of hypothesis, according to the results of Table 3 the research hypothesis is accepted.\r\nTable 3: the results of sulphur hypothesis The second hypothesis fundamental lawal structure HO: M = 7) (H1: = M; 7 Test apprise=7 Degree of freedom T Significant level 0. 001 Table 3 shows 0. 001 level of significant, and since the significant level less than 0. 005 is accepted, hypothesis H0 is rejected and, H2 is approved. Therefore, organizational structure is one of the barriers of the establishment of AIS in companies listed on TSE. 81 H3: organizational culture prevents the establishment of accounting information systems in financial units.\r\nFor the to a higher place hypothesis single-sample T-test using SPSS software with confidence level of 0. 095 used and the results are mentioned in Table (4) Table (4): the results of testing third hypothesis Test Value=12 The third hypothesis Organizational culture HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 randomness contained in table (4) shows significant level of 0. 001, and since the significant level less than 0. 005 is, hypothesis H0 rejected, so H3 is approved. Therefore, organizational culture prevents the establishment of AIS in companies base d in financial units of companies.\r\nH4: financial problems prevented the establishment of accounting information system in the companys financial units. Table (5): the results of quaternate hypothesis Test Value=6 4th hypothesis Financial problems HO: M = 6) (H1: = M> 6 degree of freedom T Significant level 0. 001 Information contained in the table (5) show 0. 001 level of significant, and since the import level less than0. 005, H0 rejected, therefore, financial problems prevent the establishment of AIS in companies listed on TSE. H5: Labors tangle with’t prevent the establishment of AIS in financial units.\r\nFor the to a higher place hypothesis one- sample T-test, using SPSS software with confidence level of 0. 95 is used and the results are mentioned in Table (6). Table (6): the results of testing ordinal hypothesis Test Value=17 one-fifth hypothesis Labors HO: M = 17) (H1: = M> 17 degree of freedom T Significant level 0. 001 Information contained in the tab le (6) shows 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, so H5 is approved. Hence we can say that issues related to human resources are of barriers in the establishment of accounting information system in companies locate in stock exchange.\r\nH6: environmental factors alter accounting information system prevent the establishment of accounting information system in companies financial units. For the above hypothesis single- sample Ttest using SPSS software with confidence level of 0. 95 used and the results are mentioned in Table (7). 82 Table 7: Results of testing sixth hypothesis Test Value=12 sixth hypothesis Environmental factors HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 Information contained in the table (7) shows 0. 001 level of significant, and since the significance level less than 0. 05, is accepted, H0 rejected, so H6 is approved. Hence, we can say that environmental factors can also regard as ba rriers in establishment of accounting information system in companies regain in stock exchange. 5. Conclusion and Discussion: Middle managers prevent implementation of AIS in companies listed on TSE. Results of above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis of the research. It means that middle managers are of bear upon barriers in failure of implementation of accounting information system in companies located stock exchange .\r\nThere is a meaty relation between middle managers and implementation of accounting information system. Further, environmental factors prevent the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational structure is one of touch on barriers in failure of implementing AIS in companies listed on TSE. There is a me aningful relation between and between organizational structure and implementation of AIS.\r\nBy the way the results reveal that organizational culture prevents the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational culture is one of the impact barriers in failure of implementing accounting information system in companies located in stock exchange. It means that there is meaningful relation between organizational culture and implementation of accounting information.\r\nThe authors come to cultivation that several barriers lead to implementation AIS on listed companies on TSE. In such a condition it seems that without solve these problems the Iranian companies do not enjoy of advantages of AIS, so it cause very big problem in near future. 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