Effects of Entire les Murs On Traditional French National Identity Essay

Effects of Entire les Murs On Traditional French National Identity - Essay Example This report stresses that someone who views this film for the first time may be obliged to have a negative attitude towards French culture due the fact that pupils are a force to learn it at schools. The fact that this teacher enjoys French does not mean that everybody will like it and failure to understand that will cause someone who might have been willing to learn the French culture to have second thoughts about it. If a certain pupil does not understand this language, then definitely he/she will assume that their culture is not that pleasing as well hence dislikes it. This paper makes a conclusion that the Entre les murs is a good representation of the French education system that has its guiding rules from the western ideas. However, these ideas have caused problems by affecting other cultural groups without taking into consideration their rights. Although public education is free in France and it has been every citizen's right to access it, the way it is made available violates other people's culture and rights. This is because the education system is public centralized and incorporates compulsory French language classes that are not liked by many. This film widely focuses on ethnicity and the failure of the French education system to incorporate other people's ethnicity into their system. If that were not possible, then the education system would try to avoid making the French culture compulsory to foreign students who were interested in learning in France.

Budget Measures Essay Example | Topics and Well Written Essays - 1500 words

Budget Measures - Essay Example A relaxing environment contributes to the well-being of a patient. Food - An External Caterer seemed to be a wiser alternative compared to an internal facility. An internal facility seemed too luxurious and could probably promote patients not eating on time. Aside from being less expensive, an external caterer would make the dining area more spacious. A larger eating area can house more patients so that they could eat together and thus promote interaction among one another. In the case of patients getting hungry between meals, the center still offers a facility for cooking light refreshments. Medication - Although much expensive, an Automatic Dispenser is more accurate. With the automatic dispenser residents can be traced they have indeed obtained their required medicine. And since they are the only ones who know their individual codes it is easy to check if they have complied with specific dosage regimen. Recreation - I checked Recreation Area, Library, and the TV Room. Recreation is essential to one's recovery from illness and trauma. The sports area will provide effective wellness and fitness programs for the residents. The upgraded amenities offered by the Library will be for leisure and also for learning process. A TV Room would be great for entertainment. These facilities will provide the patient with a "sound mind, sound body." I left out the Transportation because the residents wouldn't always be going out for a leisure trip and the two new vans can only accommodate 30 passengers and 12 wheelchairs. Perhaps renting transportation for occasional trips is wiser. Communication - I chose Dedicated Telephone over Internet Access because internet access is very expensive. If residents need internet services, they can access the web in the library. In addition, communication over the telephone is much clearer as compared to the internet Miscellaneous - I chose to install an Audio System because soothing music is proven to contribute to the wellbeing of persons in any environment especially in a health care facility. Improving the Interior Decoration will encourage the resident to stay outside the room and mingle with other residents. Social interaction is proven advantageous. But I left out Furnishing because it is unwise. Perhaps it is more appropriate for particular residents to furnish their individual rooms at their additional expense. My decision for the accommodation proved to be a good one as it caters the need of a larger part of the private payer population. The $3.3 million was wisely utilized for the expansion plan. With concerns to food, external catering was not a good decision. I guess I failed to consider the preference of the age group to flexible dining time especially when their families come to visit them. Medication through an automatic dispenser was also not a good decision. I should have researched more about it before preferring it over Common Inventory. Also it was unwise not to purchase new vans as these vans are aimed to provide the patients comfort while traveling. Anyway, I was right not opting to provide each room with a computer. The evaluation said that it was also a good idea to repaint the walls and provide the rooms and the corridors with paintings. I was also correct on deciding not to purchase new furnishings because it was very expensive and unnecessary.

Impact of Health Inequality in the UK

Impact of Health Inequality in the UK According to the NHS (2013) the UK is perceived as healthier that it has ever been in its history. This is mainly due to the enhancement of life expectancy, the eradication of diseases, and the advantages brought by public health reforms and technology. However, the problem of health inequalities remains omnipresent. Even if the health of the population is improving, the health of the poor or those less well-off is either improving really slow or it gets worse. This is a main challenge for the policy makers, who see that even though their interventions work, they fail in some sections of the population. Health inequalities in the UK To understand the impact of health inequalities, we need to start from the beginning. Economic and social changes, the downfall of manual work, the development in women’s employment, as well as migration patterns and the change of the family structure have modified the population’s nature. Additionally, the NHS (2013) believes that these changes also affect the data about health. They also add that occupation-based classification attracts social inequality in Britain. Moreover, living standards improve the higher one moves on the social ladder, but so do a range of people’s wellbeing factors, such as education, employment opportunities and, last but not least, health. Researchers believe that in an intricate society as Britain, there are â€Å"a number of axes of social differentiation† (Anthias (1990) as cited by the NHS (2013)). These refer to ethnicity, gender, sexuality, age, area, community and religion. Furthermore, it is believed that these classifications are linked but represent separate dimensions of inequality. Exposure to racism is a major factor why the wider population is disadvantaged, and this can take and additional effect on the health of black and Asian communities (Karlsen, 2002). (NHS, 2013) The table provided illustrates a pathway, in the same time giving examples of determinants or factors that operate at different stages along the way. It runs from social structure to health and wellbeing. As it can be seen, education impacts on a person’s health and wellbeing through social position and intermediary factors that are associated with it. Besides the environmental and behavioural factors (housing quality, exposure to smoking) the table also presents health and social services among the intermediary factors. These not only have a strong role in preventive care, but they also contribute so reducing the effects of illness and injury on health. We need to keep in mind that the figure does not provide a complete picture. It shows examples from a key set of pathways. This can refer to poor health and disability which can affect an individual’s socioeconomic circumstances, which influences health and all the way to social position. In addition, due to a person’s social standing, which can alter access to societal resources (education and job opportunities) and exposure to risks, this has a strong relation with health over time and across different diseases. In order to make sure that health inequalities are eradicated, the NHS (2004) comes up with a series of changes that can be applied. Attention needs to be given to the baseline data collected and compare it within and across the New Deal for Communities. Moreover, the planning agenda needs to be more focused towards local health and make sure that goals are realistic and measurable. Last but not least, planned activities need to be specified, resourced and targeted towards change. However, David Buck (2014) states that reducing health inequalities should not be left only to local authorities. Although they have an essential role to play when dealing with these issues, Buck proposes a joint commitment by the leaders of communities on how they approach and deal with this situation by using the â€Å"big levers: commissioning, incentives and accountability†. Further, if health inequalities are not solved, it can have disadvantages not only on the population, but also on the economy. The Marmont Review (201) as cited by Jane Dreaper (2010) states that inequality in health accounts for  £33bn of lost productivity every year. She also advises the NHS to start spending more on prevention than the 4% it currently does, so as to provide more help to those who need it. Challenges When identifying and analysing challenges I have decided to focus on diet and lifestyle factors. Diet and nutrition The Department of Health (England) states that food poverty is â€Å"the inability to afford, or to have access to, food and to make up a healthy diet†. The Faculty of Public Health (2009) also adds that the poorer an individual is, the worse their diet and the more diet-related diseases they suffer from. This represents a risk which can backfire to diseases such as cancer, coronary heart disease and diabetes. It has been found that poor diet accounts for 30% of life years lost to early death and disability (National Heart Forum, 2004). Inequality in health has a strong correlation to food poverty. People with low incomes suffer from poor diets, due to low intakes of fruit and vegetables, and also dental caries among children, to name a few. Already the government is trying to solve the issue, but the actions needs to be more than health professionals giving advice to individuals. The â€Å"food environment† needs to change, referring to accessibility, affordability and culture. By strategically including public health professionals in key areas and developing programmes, the barriers to healthy eating can be broken down and nutrition improvement can be achieved (Faculty of Public Health, 2009). Some barriers to healthy eating have been tackled and presented. One of the main factors is the low income and debt. This can restrict an individual’s access to fresh fruit and vegetables, which are normally more expensive. Additionally, this is influenced by the poor accessibility to affordable healthy foods. In disadvantages neighbourhoods, shops are starting to close down, and the construction of supermarkets out of town proves to be difficult due to transport links and impossibility to pay for the fair. Furthermore, foods which are high in fat, sugar and salts are cheaper and more available, making it one of the biggest factors of poor nutrition. The same findings have been stated by Hillary Shaw in her study conducted in Birmingham (Hillary Shaw 2012). Exercise The Health Survey of England conducted a survey in 2008 regarding participation in all types of physical activity at work, and during leisure time. The results showed that social class is a great factor in participation, but it differs regarding gender. (Health Survey for England 2008) This measurement includes physical activities carried out during work. However, when this is excluded, a connection between physical activity and income is observed among men, but not women. This can also be explained by active transport, such as walking or cycling, since people on lower income may walk or cycle more due to not owning a car or affording public transportation. Furthermore, The Active People Survey conducted in 2011/12, with 500 participants, found a relation between socioeconomic factors and participation in sport. The figures in the table below use the notations of the National Statistics Socio-Economic Classifications (NS-SEC). From the findings, we can observe that 43% of the adults in groups 1 and 2 take part in sport for at least 30 minutes once a week or more, compared to 27% of adults in groups 5-8. (Active People Survey 2011/12) The National Institute for Health and Clinical Excellence (NICE) affirmed that the figures reported from the above surveys are influenced by the built and natural environments people live in. People from lower social standings tend to live in areas or neighbourhoods which have poor access to environments that support physical activities (parks, gardens or safe areas), and tend to live near busy roads. To add, people from lower socioeconomic groups tend to live in areas that do not present a framework for public transportation, therefore they rely on walking or cycling for transport and to access employment (The Marmont Review 2010). More, fear of traffic can be another factor in allowing children to play outside, walking or cycling. The Institute of Public Policy Research (2002) revealed that children in the 10% most deprived wards in the UK are more than three times as likely to be pedestrian casualties as children in the 10% least deprived wards. Affordability may also be a barrier to taking part in sports and activities. This is due to gym membership costs that are out of the range for many people with low incomes. The Health Survey for England (2007) showed that 13% of men and 16% of women cite lack of money as a barrier to exercise. Even though, taking part in activities such as walking or hiking are less costly, 45% of men and 34% of women stated that work commitments represent another obstacle to being active. Therefore, people from a lower social standing may not have the money and the time to take part in physical activities. One example for these findings is provided by Rowenna Davis (2011). She compared two neighbourhoods in Glasgow which are close to one another, but differ in every way: Jordanhill, a posh area, and Parkhead, a poor neighbourhood. The ladder area is known for having worse housing, not enough parks and poor transportation links. Moreover, researchers believe that children living in this area are more likely to start smoking, drinking and having a poor diet. Smoking People in poorer social classes are believed to die sooner due to a series of factors. The dominant factor among men is smoking, accounting for nearly half of the difference in risk of premature death between the social classes. Additionally, smoking is more concentrated in Britain’s poorest families, with low income lone parents having the highest rates of smoking. This is also influences the high rate in illnesses in this category, such as cancer and heart disease (NHS 1999) Smoking during pregnancy also has its say in this issue. It not only hurts the mother, but also the unborn child. The highest rates have been recorded among expectant mothers under the age of 0 and women who have left school at the minimum leaving age and with no educational qualifications. These results show to be three times higher among women from a bad social standing than women in the rest of the categories (NHS 1999). Leaders There are many charities nowadays that are trying to solve the health inequality prove by helping those who need aid. One of the charities I have identified is the Gleaning Network UK. This initiative’s goal is to save thousands of tonnes of fresh fruit and vegetable which are wasted on UK farms. These crops cannot reach the market because they fail the cosmetic standards of due to overproduction. The Gleaning Network UK uses teams of volunteers, local farmers and redistribution charities in order to salvage this food and give it to those that need it. In 2013, they have saved 48 tonnes of produce which were made into 200,000 meals that helped communities around 6 major cities (Gleaning Network UK, 2014). The British Heart Foundation is also fighting to stop health inequalities, by providing support to those who smoke and want to quit, with the help of â€Å"No Smoking Day†. This is one of the UK’s biggest annual health awareness campaigns which creates supportive environments for everyone and provides sources of help and advice. Already in 2013, 20% of the smokers aware of this campaign made an attempt to stop smoking, reaching an estimate of 1 million quitters (No Smoking Day website 2014). Regarding exercise and physical activity, one of the most prolific charities I have found is the Right To Play. They believe that play and exercise if a tool for education and health, so volunteers teach children and youth that through sport one can be taught about values and goals. Their vision is â€Å"to create a healthy and safe world through the power of sport and play†. Even though the organisation works at a global level, it helped many communities in the UK to start taking up sports and leading a healthier life (Right to Play website 2014). Recommendations Improving people’s lifestyles and eradicating food poverty need to be top priorities for primary care organisations and local authorities. Moreover, collaboration of organisations, charities and councils need to focus on developing strategies which will reduce barriers to a healthy life. One of the first recommendations drawn from the charity examples from before is to establish a local â€Å"food poverty partnership† with organisations including health services, local authorities and voluntary organisations to develop a local food poverty strategies. One successful example is the Cyrenians in Edinburgh, Scotland, a charity which started an initiative of â€Å"turning waste into opportunities†. Their aim is to get food waste down to zero, by working with local restaurants and shops and socially disadvantaged people from different communities. The food that the eateries and shops do not use anymore is donated to charities which will prepare meals for those who need it. Moreover, they provide jobs for those who also wish to work in the fields of collection and cooking (Cyrenians 2014). The next recommendation focuses on working with local communities and understanding their priorities, barriers and opportunities. With the help of community meetings and surveys, healthy living can be promoted. One of the best examples in this case is the Good Gym organisation. This charity encourages people to combine their exercise routine with volunteering, matching busy workers with elderly â€Å"coaches† who receive their paper or deliveries in exchange of an incentive for their weekly visitors to keep on running. The Good Gym works with the NHS, charities and local community centres, and talks to people from poor neighbourhoods trying to understand their situation and what can be done. As a result, the foundation organises monthly group runs in east London, performing useful activities along the way. Up till now, the members have distributed flyers for a local hospice, tidied up community gardens and hauled compost on to a school roof (Barkham 2012). When tackling smoking, care providers, local councils and the organisations involved need to put together treatments that will prove to be effective. The GP should consider holding brief interventions to those trying to give up smoking, also providing advice, self-help materials and suggestions for more intensive support. Individual behavioural counselling will be essential when lending a help for those seeking motivation to quit. Additionally, mass-media campaigns need to become the main means of sending the message of â€Å"stop-smoking† across, by using radio commercials, internet and TV ads. The same strategies have been used by the NHS with their â€Å"No Smoking Day† campaign. This movement has recorded an increase of 10% over the last 4 years of those who want to smoke.

George Orwells Nineteen Eighty-Four 1984 :: Free Essays on 1984

In his novel, â€Å"1984,† George Orwell warns us against three things. He stated that people are only out for personal gain, and will use any means to reach their goals. He also warned against these types of people who are already in power. And lastly, he warns us against the lost of privacy through constant surveillance, and how we actually allow this to happen.   Ã‚  Ã‚  Ã‚  Ã‚  If we all have the traits to become evil, why does it become a reality only in some? Before this question can be answered, we must first ask what evil actually is. Evil is â€Å"an intent to cause emotional trauma, to terrorize the helpless, to prolong suffering, and gain satisfaction from it all.† Someone is considered evil if they willingly and gratuitously inflict harm on others. These people cannot empathize, they revel in others pain, they dehumanize their victims, they are narcissistic, and grandiose (they play God).   Ã‚  Ã‚  Ã‚  Ã‚  People are not just born evil. There are certain factors that contribute to this type of outcome in a person. There is a usually history of abuse or neglect. They felt unloved, or even unworthy of love. There is also the possibility of there being a chemical imbalance, causing abnormal brain functions, thus, making someone incapable of certain human emotions such as empathy, compassion, or pity. Other things that can cause someone to ‘snap’ could be sexual inadequacy, maternal smothering, paternal abuse, and narcissistic borderline personality disorder (a pervasive pattern of grandiosity, need for admiration, and lack of empathy).   Ã‚  Ã‚  Ã‚  Ã‚  They tend to have a way to justify their actions. They will use an ideology, or beliefs that what they are doing is what is morally correct, and therefore have every right to commit the acts that they do. Take Reverend Arthur Allen for example. His church, the House of Prayer, has a firm belief in corporal punishment. After a young boy complained to his teacher that he was in pain, and the teacher found welts on his body, the police and county officials began to investigate the church. However, even when the investigation was going on, the parents of the children in the congregation would not agree to stop the punishments for just two days. The children were taken away and the pastor and five of his followers were arrested on charges that they participated in the beatings of these children. This is also not a first time offense of them.

Ancient greek art :: essays research papers

Art of ancient Greece My report is on ancient Greek art mainly sculptures and vase art I will also be writing about a day in the life of a Greek artist. Artists in ancient Greece varied from designing coins, mosaics, gem engravings, architecture, pottery and sculptures. I’m also going to talk about what tools the sculptors used and the various methods used to make pottery and vases. The second part of my report will be about a day in the life of a Greek artist for example how they were treated were they considered middle class, upper class or were they looked down upon also what were their daily tasks, how did they would start their day and end it. The main reason I picked this topic is because art is a very important key to learning about a cultures history and beliefs. Greek art has influenced many other countries especially Rome most of their art and art from the Italian renaissance were copies of original Greek works of art. Sculpture Sculpture is one of the most important parts of Greek art since it is almost the only art form that has survived in some quantity. The ancient Greeks were especially known for their sculpture because their sculptures were extremely life like and beautiful. It was important to the ancient Greeks to combine passion and reason in their sculpture. Greek sculptures were mostly of the human form since they looked at their gods as having a human form. All of the sculptures were nudes of males because society looked down upon female nudity until latter on in time when you started to see sculptures such as the Venus di Milo, which was modeled after Aphrodite (Wikpedia the free encyclopedia. Wikpedia.11 Nov 2004. 12 Nov 2004 http://www.wordiq.com/definition/Greek_art ). One of the most amazing sculptures is the colossus sculpture of Zeus in Olympia it was one of the 7 wonders of the ancient world. Ancient writers said that it stood 12.40 meters high, 6.65 meters long and 9.76 meters deep the b ody of Zeus was made of ivory followed by a robe made of gold topped with a silver olive wreath and his throne was decorated with mythological scenes painted by Panainos and Kolotis the statue itself was created by Phidos. Michael Lahanas. 25 Dec 2002. 11 Nov 2004 (http://www.mlahanas.de/Greeks/Arts/ZeusStatue.htm). Another great sculpture is the colossus Athena Parthenos. This sculpture just like the colossus statue of Zeus was made of gold and ivory and had various mythological engravings in her shield, helmet and pedestal.

Room 101 Talk Ideas

Arun day 9D1 English (go compare adverts-traffic jams-midges) 20/12/12 the first thing i would put in room 101 would be the most irritating thing probley on TV which of course would be the go compare adverts. now how many people would want to listen to a crazy dancing loony tick running around yelling ‘go compare'. Also to make matters worse at the end of the advert you have probley got a headache from his deafening voice.I bet that quite a few people have literally turned off their TVs because of the adverts. so overall i think that's why the go compare adverts should go in room 101 and fast. ow the second thing i would put in room 101 would be traffic jams. traffic jams in my opinion are just a waste of valuable time where you could be doing something better than sitting in your car somewhere half way down a motorway not moving. but when you do move you commonly move at least 100 yards before stopping again. now for example say you're going to a family get together or meeting up with a old friend you don't want to be late. but guess what there's probley a 3 mile long traffic jam and when you finally reach your destination you get moaned like it was your fault for not being on time.But what really annoys me is when you have your window open in a traffic jam and all of a sudden a midge decides to appear then of course it bites you. Now that brings me onto my third thing i hate. the reason i hate this little bugs are because of their annoying but painful little bites that don't stop hurting for around a week. also i hate it when i walk into Tesco's and see the midge repellents which say they work but trust me they don't. there's nothing at all that can stop these fly's from biting your skin and ruining your summer holidays. I hope you all see why these three things should go into room 101. thank you for listening.

Accounting Information System 5

American Journal of Scientific Research ISSN 1450-223X Issue 4 (2009), pp36-44  © EuroJournals Publishing, Inc. 2009 http://www. eurojournals. com/ajsr. htm Accounting Information Systems (AIS) and Knowledge Management: A Case Study Zulkarnain Muhamad Sori Department of Accounting and Finance, Faculty of Economics and Management Universiti Putra Malaysia Abstract This study seeks to examine the use of Accounting Information Systems (AIS) by ZBMS Sdn. Bhd. , and it’s contribution to the knowledge management and strategic role of the organisation. ZBMS is a company that registered in Kuala Lumpur and operate in construction industry.The company used automated AIS known as ‘Contract Plus – Financial & Project Accounting’ package commercially developed by a private company (ZYXW). Wide variety of people that involve in the company’s operation within and outside the organisation uses accounting information generated by this system for decisionmaking. Ba sed on input provided by operational level managers, the Contract Plus software produces monthly projects’ income statements, balance sheets and statement of changes in financial position for the strategic and tactical managers to plan, control and make decision on the resources allocation.The role-played by AIS enhanced the organisations’ accounting functions, and add information value. The automated AIS speed up the process to generate financial statements and overcome human weaknesses in data processing. The system enhances management of resources and the process of monitoring, control and prediction of ZBMS business for better future. With the advent of AIS, the growth of tacit and explicit knowledge could be seen from the intensive training of personnel at the early stage of system implementation to the development and use of company’s own manual in training of new staff and assisting the job of existing staff.Given the benefit of AIS to ZBMS, this paper re commended that the source of data should be fully automated, and the existing system should be upgraded through computerise the pre-tendering and post-tendering of projects to enable AIS integration. Keywords: Accounting Information Systems, Knowledge Management, Accounting Functions, Information Value, Financial Statements 1. Introduction Accounting Information System (AIS) is vital to all organisations (Borthick and Clark, 1990; Curtis, 1995; Rahman et al. , 1988; Wilkinson, 1993; Wilkinson et al. 2000) and perhaps, every organisations either profit or non profit-oriented need to maintain the AISs (Wilkinson, 2000: 3-4). To better understand the term ‘Accounting Information System’, the three words constitute AIS would be elaborate separately. Firstly, literature documented that accounting could be identified into three components, namely information system, â€Å"language of business† and source of financial information (Wilkinson, 1993: 6-7). Secondly, inform ation is a valuable data processing that provides a basis for making decisions, taking action and fulfilling legal obligation.Finally, system is an integrated entity, Accounting Information Systems (AIS) and Knowledge Management: A Case Study 37 where the framework is focused on a set of objectives. The combination of the three words Accounting Information System indicate an integrated framework within an entity (such as a business firm) that employs physical resources (i. e. , materials, supplies, personnel, equipment, funds) to transform economic data into financial information for; (1) conducting the firm’s operations and activities, and (2) providing information concerning the entity to a variety of interested users.Indeed, the combination or interaction between human, technology and techniques would permit an organisation to administer its knowledge effectively (Bhatt, 2001; Thomas and Kleiner, 1995). Currently, the world and human life has been transformed from informat ion age to a knowledge age (Syed-Ikhsan and Rowland, 2004: 238; Thomas and Kleiner, 1995: 22), and knowledge has been recognised as the most valuable asset. In fact, knowledge is not impersonal like money and does not reside in a book, a data bank or a software program (Drucker, 1993).Drucker believed that knowledge is always embodied in a person, taught and learned by a person, used or misused by a person. As the world moving into knowledge era, this paper will examine how ZBMS Sdn. Bhd. manages its knowledge in order to remain competitive amongst the construction industry. Probst, Raub & Romhardt (1999, p. 1) stressed that companies must learn to manage their intellectual assets (i. e. knowledge) in order to survive and compete in the ‘knowledge society’. Indeed, knowledge management is concerned with the exploitation and development of the knowledge assets (Davenport et al. , 1998).This paper seeks to examine the Accounting Information Systems (AIS) used by a Malaysi an company named ZBMS Sdn. Bhd. The paper will highlight the users of the system and the way information adds value to the organisation. Also, the paper will investigate the way knowledge is managed through the process of creating, storing, disseminating and applying and how information system plays an important role throughout the process and the AIS contribution in the organisation’s strategic role. The remainder of the paper is organised as follows. The following section describes the background of ZBMS and the use of accounting information systems.The third section provides research findings on accounting information systems employed by ZBMS. The fourth section offer suggestions for future research. The final section concludes the paper and outlines the limitations of the study. 2. The Use of Accounting Information Systems in ZBMS ZBMS is a private limited company registered in Kuala Lumpur, Malaysia that operate in construction industry, where the main activities ranging from construction of infrastructure, building, power, waste water to property development as well as engineering, procurement, construction and commissioning (EPCC) in the oil & gas sector.The company used automated AIS known as ‘Contract Plus – Financial & Project Accounting’ package in their Finance Department, which was commercially developed by a private company (ZYXW). Contract Plus is a fully integrated business solution designed specifically for companies in the engineering and construction industry. The software will generate financial data to be analysed by the accountants and subsequently used by top level of management for strategic decision making, thus, these managers could identify future opportunities and limitations face by the company and industry (McCarthy, Minichiello and Curran, 1987: 243-244). . Findings As mentioned earlier in section 2, ZBMS is a company that operate in construction industry. The industry was identified as one of the most difficult to understand due to its complexity mixture of people, plant, materials, locations, technology, knowledge of the law as well as the design and valuation of work done, which are much subjectivity (Capon, 1990: 1). However, these challenges are under control with the advent of technology such as software development that allows systematic data 38 Zulkarnain Muhamad Sori processing.Therefore, it is important to understand the information flow in ZBMS in order to appreciate the usage of information within the organisation as shown in Figure 1-1 below. 3. 1. Users of AIS As shown in Figure 1-1, the finance personnel that reside at site project office (or called Project Accountants) and head office such as the Financial Accountants, Management Accountants and Finance Manager are the internal users of the system. Also, the management team that consists of Finance General Manager, Chief Operating Officer, Managing Director and Board of Directors are among the internal users of the system.On the other hand, the external users consist of government agency (i. e. Inland Revenue), external auditors and creditors. Indeed, wide variety of people within and outside the organisation uses accounting information for decision-making (Rahman and Halladay, 1988, Renau and Grabski, 1987). Figure 1. 1: Information Flow of ZBMS ZBMS HEAD OFFICE Management Team Inland Revenue ZBMS HEAD OFFICE External Auditors Finance Department Bankers Suppliers Site Office Design Team SubContractors Client 3. 2.Function of AIS The main function of AIS is to assign quantitative value of the past, present and future economics events. At ZBMS, AIS through its computerised accounting system (i. e. ZYXW-Contract Plus) produces the financial statements namely income statements, balance sheets and cash flow statement. The system will process the data and transform them into accounting information during input, processing and output stages that will be used by a wide variety of users such as inter nal and external users (see for example Wilkinson, 2000: 10-11).Wilkinson noted that an effective AIS performs several key functions throughout these three stages such as data collection, data maintenance, data Accounting Information Systems (AIS) and Knowledge Management: A Case Study 39 management; data control (including security) and information generation. Figure 1-2 summarised the transformation process of AIS. Figure 1. 2: Data Processing in Finance Department at ZBMS Input – Progress Billing Certificate, Subcontractors Progress Certificate, Suppliers’ Invoices Processor – ZYXW Accounting System Output – Financial StatementHuman Element – Finance Personnel 3. 3. Usage of Information Within AIS The construction projects undertaken by the company are divided according to the type of construction activities that comprised of five divisions, namely infrastructure, building, power, wastewater and oil and gas, where each project is treated as a se parate company. The number of projects undertaken by each division depends on the contracts being awarded to the company. As indicated by Figure 1-2, the sources of data originated from external parties such as client, subcontractors and suppliers.The Project Accountants will work closely with the Quantity Surveyors to come out with the appropriate information as illustrated below: Client – The client’s Quantity Surveyors (QSs) will evaluate work in progress (WIP) and come out with percentage of WIP to be agreed by both parties. Once agreed, Progress Billing Certificates (PBC) will be issued by Client’s QSs, which a copy of it will be sent to head office for data processing. Subcontractors – The ZBMS’s QSs will evaluate subcontractor’s WIP at site and come out with percentage of WIP to be agreed by both parties.Once agreed, Subcontractor Progress Certificate (SPC) will be issued by ZBMS’s QSs and verified by ZBMS’s Project Mana ger, which a copy of it will be sent to head office for data processing. Suppliers – QSs and Project Accountants will ensure that the materials and machineries are delivered in good condition at construction site before delivery orders are accepted. The delivery orders will be attached to supplier’s invoice and sent to Head Office for processing. 40 Figure 1. 3: Simplifies the AIS within ZBMS: Zulkarnain Muhamad Sori CLIENTSUBCONTRACTORS SUPPLIERS Site Valuation by Client Site Valuation by ZBMS Materials & machineries delivered Certified by Client Certified by ZBMS Materials & machineries delivered PBC SPC Invoices Verified & KeyPunched by Project Accountants Projects’ Accounts Receivables HQ Database (ZYXW) Head Office Maintenance Projects’ Accounts Payable Projects’ Fixed Assets Projects’ Cash Book Project Ledger Projects’ Trial Balance Projects’ Financial Statement Consolidated Consolidated General Ledger Consolidated Trial Balance Consolidated Financial StatementsThese documents will be verified and input into the system by Project Accountants. The projects’ data will be stored at Projects’ Account Receivables, Account Payables, Fixed Assets accordingly. Projects’ cashbook will be updated automatically after the data being entered to the projects’ Account Receivables and Account Payables. Any expenses incurred at head office will be stored at HQ Maintenance master file by Financial Accountant. The Contract Plus Accounting System software will process the data and produce financial statements of individual company’s projects onAccounting Information Systems (AIS) and Knowledge Management: A Case Study 41 monthly basis, which subsequently consolidated at group level. The process flow is shown in Figure 13 above. The automated AIS play an important role in the ZBMS’s operational level. As indicated by Rahman and Halladay (1988: 20), most modern organisationâ€⠄¢s operational control of financial resources depends largely on automated support. This is due to the financial statements are generated by the Contract Plus.As shown in Figure 1-4, projects financial statements are generated by the Project Accountants, while the Financial Accountant generates the consolidated financial statements. The Management Accountant uses the consolidated financial statements to prepare company’s Performance Report such as cash-flow forecasts and ratio analysis. Once the Finance Manager (operational level) approve the report, it will then be submitted to the Finance General Manager and Chief Operating Officer (tactical level) to assist them for planning, control and decision making.The Performance Report will provide the information regarding work in progress relevant information. Therefore, AIS plays very important role at operational and tactical level as the activities at these level depend heavily on the information generated by the AIS. Figure 1 . 4: Type of Information in ZBMS Strategic Board of Director, Managing Director Tactical Chief Operating Officer, General Manager (Finance) Finance Manager, Management Accountant, Financial Accountant, Project Accountant Operational Transaction Processing ZYXW Accounting System . 4. Value Added of AIS The role played by accounting functions has been enhanced with the development of AIS, which in turn contribute to the profession’s value added to organisation. In fact automated AIS employed by ZBMS expedite the process to generate financial statement and reduce the human errors compared to non-automated AIS, which add the existing value of accountants. AIS also provide information on both actual and budget data of the organisation that helps company’s management to plan and control business operation.Good management of resources and better control of cost, budgeting and forecasting enhance the well being of ZBMS to continually generated profits. The AIS also played a cr ucial role that contributes to ZBMS’s value added by providing internally generated inputs from financial statements. Rahman and Halladay (1988: 19) believed that viable strategic plan must have inputs based on history of organisation, the current assets and capabilities of the organisation, and the trends in operations of the organisation. 42 3. 5. Role of Knowledge Zulkarnain Muhamad SoriAt ZBMS, both tacit and explicit knowledge are used as shown by the extensive used of accounting information system to assist business decision-making. The ZBMS begins its computerised accounting system in 1997. During the transformation process from manual to computerised accounting system, all finance personnel were sent for comprehensive computer training. Table 1: Relationship of AIS at ZBMS and Knowledge Management System Knowledge Management System Creation of knowledge Creation of Knowledge Storing of Knowledge Disseminating of Knowledge Knowledge Conversion Explicit to Tacit Explici t to Tacit Tacit to Explicit Tacit to ExplicitDevelopment of Automated AIS Training by hands-on experience ZYXW implemented, staffs learned from vendor’s manual Staffs gaining experience; Problems and solution being recorded on paper Improvement on system; Internal manual that suits the ZBMS needs being produced; Widely used in the department; Assists learning process of new staffs Explicit to Tacit System constantly use in Finance Department to generate monthly financial statements Applying of Knowledge Explicit to Explicit As shown in Table 1, the staffs were given hands on experience on the ZYXW System.During the early stage of system implementation, finance personnel were given flexibility to explore the system due to limited experience on the software at that time, and most of the staffs depend largely on the manual provided by the vendor for trouble-shooting. At initial stage, two-way communications with the vendor were developed to solve problems arised. As the time go ing on, the personnel were encouraged to record the problems aroused. Problems that have been solved were recorded for future reference.Currently, the ZBMS Finance Department has its own ZYXW manual that suits with the department needs. The manual provides valuable information to new employees as well as to the existing personnel at Finance Department. Indeed, AIS provide the systematic recording, processing and generating of accounting information, and in the absence of AIS, information would be scattered, random and hard to access, which would become a barrier to the growth of knowledge. 3. 6. Strategic Role and AIS To analyse the AIS strategy in ZBMS, McFarlan Strategic Grid will be utilised. The McFarlan’s strategic grid would locate ZBMS to the appropriate category with respect to its information system strategy (Curtis, 1995: 61). Automated AIS is fundamental part of the strategic plan of ZBMS in 1997. It has been improved over the years of implementation and generates accurate and timely accounting information that contributes to a good decision-making. Realising the benefit brought by the AIS, the source of data must be fully automated. The existing system should be upgraded through computerise the pre-tendering and post-tendering of projects in the primary stages of the construction activities.When the system is upgraded, the ZYXW Contract Plus will integrate the two modules of pre- and post-tendering with the currently automated Financial and Project Accounting. Therefore, the most suitable position to locate AIS at ZBMS on the McFarlan Grid is on Factory Grid as shown in Figure 1-5 below. Accounting Information Systems (AIS) and Knowledge Management: A Case Study Figure 1. 5: ZBMS Location on McFarlan’s Strategic Grid 43 Low Current Dependence on AIS Support Turnaround High Factory –AIS at ZBMS Strategic Low Future Importance of AIS High 4. Direction for Future ResearchHaving mentioned the above opportunities and challenges to t he AIS, future research should investigate the AIS contribution on the organisation’s growth of knowledge. Though AIS would organise and structure the data input and knowledge, lack of understanding on the potential effect of human behaviour on the system such as human error, manipulation and work-style. In fact, Ponemon and Nagoda (1990) noted, â€Å"the most difficult problems often are caused, or are exacerbated, by those individuals who have erroneous expectations of the new system being implemented† (p. 1).The study would be fruitful with the use of questionnaire and interview survey. Perhaps, the survey should concentrate on a sample of senior managers of the top hundred companies listed on the Bursa Malaysia (Malaysian Stock Exchange), banks and regulatory bodies. These groups could contribute significantly due to their role as a decision maker in their respective organisations. Secondly, future research should also investigate the possibility to expand the use of AIS to the other areas that still did not use the system such as non-profit organisation and society.Indeed, the current level of usage shows that the benefit outweighs the investment cost. The successful implementation of AIS could save shareholder’s money and time. Finally, future research should explore issues on the information value generated by AIS to shareholders and stakeholders in making investment decisions. Case study approach on top companies would be appropriate methodology because the understanding on specific AIS model would be more valuable rather than using questionnaire and interview approach that assumes AIS across sampled organisation is identical. 5. ConclusionThis paper examines the use of Accounting Information Systems (AIS) by ZBMS Sdn. Bhd. The wide varieties of people that involve in the company’s operation get the benefits from the implementation of AIS and the use of Contract Plus software developed by ZYXW. The system assists the operati onal managers to come out with monthly reports for the top managerial level (i. e. tactical and strategic) plan, control and decide resources allocation. In addition, the paper showed that the AIS add value to information processed within the company. The automated AIS could speed up information process and overcome traditional human weaknesses.As a result, the system supports the resource management and help ZBMS pursue its projection of continuing business profit. The use of AIS indicate the growth of tacit and explicit knowledge, where personnel were trained intensively and experience and trouble shooting were 44 Zulkarnain Muhamad Sori recorded for future reference and training. Indeed, the successful implementation of an accounting information system can be described as a series of complex, interconnected activities necessitating participants to have technical and managerial skills to sort out prospective problems (Ponemon and Nagoda, 1990: 1).Note To keep the identity of the r espondent and it’s software developer anonymous, an imaginary name was used in this study i. e. ZBMS Sdn. Bhd. and ZYXW respectively. References [1] [2] Bhatt, G. D. (2001). 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