Gas And Oil Company Is The State Where Government Control...

Sita Lama Professor Sherry Sharifian GOVT 7 May 2017 Health and Environmental Hazard of Fracking and Use of Plastic Bags in Texas Texas is the state where government control is limited and Texans want to grow up by own self. Most of the cities have general rule and some have home rule. There are council-manager, mayor-council, mayor- manager which form local government. There is county government and has 254 counties in Texas. The members elected in the government by the people to represent their problem at state and federal level. They need to aware what is going in their community in Texas. Texans are suffering from many health hazards from fracking. Gas and oil company makes lots of environmental hazards on the other side. It pays huge†¦show more content†¦People living society should be free from health problems. Every citizen as well as leader stay in local as well as state level need to think how to control these issues. Environment should be protected for today and for tomorrow. While making plastic bags, chemicals are used to process it. These chemicals pass while manufacturing as well as using plastic bags by customers when comes contact with foods. 1 â€Å"A whole host of carcinogenic , neurotoxic, and hormone-disruptive chemicals are standard ingredients and waste products of plastic production, and they inevitably find their way into our ecology through water, land, and air pollution† (â€Å"The Harmful Effects of Plastic on Human† 2012). Public are facing these problems. There is certain bill pass to ban single use plastic bags in Texas. But still it is not completely executing this policy in all cities of Texas. On the other side it is said that too many customers loose and loss money by the shopkeepers each day where single used bags are allowed. It has both advantage and disadvantage of this bill but it concerns with our health. Health comes first before everything. Fracking need to be ban near the residence site and there should be specific area for fracking. Local government plays important role to solve the problem in the community. Local governments directly contact and communicate their people and their problems. They figure out community problems and issues and take those issues in front ofShow MoreRelatedTexas Is A Powerful State1692 Words   |  7 Pagesperson who is from the outside of the United States, I would think that the country’s leader would be very powerful to maintain one of the super power countries. Indeed the U.S. President is powerful but the Check and Balance and Separation of Power limit the President’s powers and slow down the government process. Similarly to the U.S. second biggest state in land mass and economy, Texas is a powerful state, yet it is government is weak compared to other states and this was a result of a somewhat dictatorialRead MoreSolving The Solvency Issue Of The Highway Trust Fund2345 Words   |  10 PagesSolving the Solvency Issue of the Highway Trust Fund You might have heard recently that the United States Trust Fund is currently experiencing a solvency issue due to an increased cost associated with financing road projects. The members of the United States Congress, as well as numerous other influential leaders, have been discussing means of addressing this â€Å"broken† Highway Trust Fund. This issue has been consistently thrown on the back burner for some time and due to this procrastination an issueRead MorePro and Con of Liberalized Gambling in Texas7402 Words   |  30 Pagesare almost never fulfilled. For example, gambling proponents are currently claiming that introducing gambling to Texas can bring in $2 billion in tax revenue to the state. However, the entire State of Nevada only receives $1 billion in revenue each year. Another argument against gambling is the reduced power of the state to control gambling – particularly Indian gambling – proliferation once it is legalized (this will be discussed in Part III of our series). Many opponents also point to statisticsRead MoreChapter 6 – Analyzing Business Markets23838 Words   |  96 PagesChapter 6 – Analyzing Business Markets True/False Questions 1. SAP is a German software company that helps businesses automate their finance and management systems. True (easy) pp. 101–102 2. Organizational buying is the decision-process by which organizations establish and satisfy their needs for goods and services. True (moderate) p. 102 3. Mining, manufacturing, banking, and distribution services are all considered part of the business market. True (easy) p. 102 4. Schools andRead MoreLogical Reasoning189930 Words   |  760 Pagesupdated: April 26, 2016 Logical Reasoning Bradley H. Dowden Philosophy Department California State University Sacramento Sacramento, CA 95819 USA ii iii Preface Copyright  © 2011-14 by Bradley H. Dowden This book Logical Reasoning by Bradley H. Dowden is licensed under a Creative Commons AttributionNonCommercial-NoDerivs 3.0 Unported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions:

I Will Revisit Russon s Definition Of Memory, And Three...

In this paper I will revisit Russon’s definition of memory, and three of the aspects that he presents as important in the memory process. I will also argue that our body play an important role for our remembering, as does the objects we interact with. As well as present my position on Russon description of memory demonstrating that Russon’s description is indeed relatable to the actual human experience. Russon’s definition of memory is not subjected to one main idea, but rather an intertwining of related ideas pertaining to experience. He views memory as, â€Å"What we experience as the determinateness of objects that communicates to us what we can and cannot do,† (Russon 41). To emphasize, we experience our world through interactions with the world’s objects. The contact made with these objects provides an identity for them that later communicates to us about ourselves. Russon present this idea of memory based on two types of memory, implicit and explicit. Implicit memory are memories that we remember in part, while explicit memory are those that we remember completely. An example that Russon gives in another instance that connects to this is the idea of him terminating his lease and having a few weeks remaining is inscribed in everything within his apartment. Each object represents the identity of the future commitment of moving whether pervasively or occasion ally. However Russon thinks that for us to remember there are certain aspects that needs to be involve. First is

Childhood Abuse and Neglect in an Outpatient Clinical...

The American Journal of Family Therapy, 41:198–211, 2013 Copyright  © Taylor Francis Group, LLC ISSN: 0192-6187 print / 1521-0383 online DOI: 10.1080/01926187.2012.677662 Childhood Abuse and Neglect in an Outpatient Clinical Sample: Prevalence and Impact LIN SHI Specialization in Marriage and Family Therapy, School of Family, Consumer, and Nutrition Sciences, Northern Illinois University, DeKalb, Illinois, USA The study examined the prevalence of ï ¬ ve types of childhood trauma in a sample of adult clients (n = 497) as well as their longterm relation to trauma symptoms in adulthood. Results showed a high prevalence of abuse and neglect with emotional abuse and neglect being the most common ones. Emotional abuse was the best†¦show more content†¦Sequelae of diagnoses linked to long-term impact of childhood trauma include anxiety, depression, bipolar, borderline, substance abuse, antisocial, and personality, eating, dissociative, affective, somatoform, and sexual disorders (van der Kolk, 2007), and PTSD. Among them PTSD has captured the imagination of trauma research (van der Kolk, 2007; Kirmayer, Lemelson, Barad, 2007) despite the fact that it is only one of the many consequences of trauma (Kirmayer, Lemelson, Barad, 2007) and that only a small percentage of victims of severe and profound trauma develop PTSD (van der Kolk, 2007). Furthermore, the study of trauma consequences needs to go beyond DSM diagnoses as impact of childhood trauma can be multifaceted and leave its mark on developmental and relational issues (van der Kolk, 2007). Many symptoms and difï ¬ cult adjustments such as relational issues can be long-term consequences of early abuse and neglect. To date studies linking early abuse and neglect to difï ¬ culties in adulthood beyond speciï ¬ c DSM diagnoses are scarce if not lacking. Moreover, numerous studies fail to 200 L. Shi incorporate the co-presence of multiple types of maltreatment as if diagnosis occurs independently of other trauma symptoms (van der Kolk,Show MoreRelatedThe Effects of Sexual Abuse on Children4542 Words   |  18 Pagesare therefore bound to come into contact with child sexual abuse. Some of these children may have symptoms and signs, and if they have not disclosed the abuse they depend on a doctor to initiate concern about it. Both doctors and children will benefit from medical practice that accepts and recognizes a level of medical concern expressed in terms of reasonable medical certainty (Faller, 2009). A medical diagnosis of child sexual abuse can be a reference point which can enable other agencies toRead More Sexual Abuse and Eating Disorders Essay3212 Words   |  13 PagesSexual Abuse and Eating Disorders The possible relationship between sexual abuse and the development of an eating disorder has gained attention over the last few years. Researchers have attempted to clarify this potential link using a variety of population samples and research methodologies. As will be shown, the results of these investigations are rather diverse and sometimes inconclusive. In the following review of the literature, the complex relationship between sexual abuse and eating disordersRead MoreThe Long Term Effects of Child Sexual Abuse11950 Words   |  48 Pages CHILD SEXUAL ABUSE 21084661 UNIVERSITY OF WEST LONDON BSc (Hons) SOCIAL WORK HS60020E/0 Abstract Childhood sexual abuse is a serious concern that has been associated with long term effects amongst survivors. Using secondary data, this qualitative piece of research explores the long term effects of child sexual abuse in later adult lifeRead MoreNegative Physical And Mental Health Consequences Among Children And Adults ( Steele ) Essay2253 Words   |  10 PagesAdverse childhood experiences (ACEs) are related to a variety of negative physical and mental health consequences among children and adults (Steele Malchiodi, 2012). Studies of the last three decades on ACEs and traumatic stress have emphasized the impact and the importance of preventing and addressing trauma across all service systems utilizing universal systemic approaches (Oral et al., 2016). The short and long term outcomes of these childhood exposures include a multitude of health and socialRead MoreA Healthy Balance Of Discipline2252 Words   |  10 Pagesgreater difficulty with their eating condition and many othe r health complications. Abuse, neglect, body images, and rules are all common examples of psychology issues. Child abuse can originate through different methods some of which may include, sexual, emotional, psychological, etc. Food is somewhat known to â€Å"numb† pain. When parents are workaholics, they have an absence in childcare, which can lead to neglect. Kids turn to food because they feel bareness within. A healthy balance of disciplineRead MoreChild Abuse And Neglect Of Children5936 Words   |  24 Pages  Child abuse is the physical, sexual or emotional maltreatment or neglect of a child or children. In the United States, the Centers for Disease Control and Prevention and the Department for Children and Families define child maltreatment as any act or series of acts of commission or omission by a parent or other caregiver that results in harm, potential for harm, or threat of harm to a child. Child abuse can occur in a child s home, or in the organizations, scho ols or communities the child interactsRead MoreCommunity Health Nursing Final Exam Study Guide Essay15874 Words   |  64 Pages How can nurses help families cope with the many conditions characterized by alterations in their thinking, mood, or behavior, resulting in distress and/or impaired functioning? Comes at different levels depending on the diagnosis and how it impacts that person. What can be done with that diagnosis? Are they being treated with medications or therapies to overcome some of these issues? These things will bring them to a state of having a higher quality of life. They are less likely to hold downRead MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 Pagesdepression and other anxiety disorders, such as panic, had little impact on the research and treatment of OCD. However, by the late 1980s and early 1990s, behavioral researchers like Paul Salkovskis and Jack Rachman were advocating a more integrative theory and treatment of OCD, an approach that amalgamated the behavioral treatment of OCD with Beck’s (1976) cognitive theory of emotional disorders. From these two theoretical perspectives on clinical disorders, a new cognitive-behavioral approach to obsessionsRead MoreNursing Essay41677 Words   |  167 PagesGonzalez-Guarda, Assistant Profes sor, School of Nursing and Health Studies, University of Miami David C. Goodman, Professor of Pediatric and of Community and Family Medicine, Children’s Hospital at Dartmouth, The Dartmouth Institute for Policy and Clinical Practice, Hanover, NH Jennie Chin Hansen, Chief Executive Officer, American Geriatrics Society, New York, NY C. Martin Harris, Chief Information Officer, Cleveland Clinic, Cleveland, OH Anjli Aurora Hinman, Alumni Chair, Health Students Taking ActionRead MoreMedicare Policy Analysis447966 Words   |  1792 Pages 3 Subtitle A—Increased funding to fight waste, fraud, and abuse Subtitle B—Enhanced penalties for fraud and abuse Subtitle C—Enhanced Program and Provider Protections Subtitle D—Access to Information Needed to Prevent Fraud, Waste, and Abuse TITLE VII—MEDICAID AND CHIP Subtitle A—Medicaid and Health Reform Subtitle B—Prevention Subtitle C—Access Subtitle D—Coverage Subtitle E—Financing Subtitle F—Waste, Fraud, and Abuse Subtitle G—Puerto Rico and the Territories Subtitle H—Miscellaneous

Financial Analysis of Matalan and House of Fraser Essay

Investment Analysis Matalan House of Fraser Introduction In this essay I would like to elaborate on the investment analysis of two companies, open a space of possibilities in discourse and practices in order to determine which of the two companies to invest in. The essay will commence with a brief overview of the two companies that are being considered. The latter part of the essay will explain and critique the financial position of the two companies and also the strategy and structure of the organization. For this purpose different financial tools will be used. The conclusion will be description and reasons for the company chosen to invest. Company overview Matalan Plc is quoted to the FTSE 250 with a current†¦show more content†¦The second company to be considered today is House of Fraser. House of Fraser is Britains leading retailer of designer brands. It operates a chain of 50 stores in the United Kingdom. Its product range consists of clothing, footwear, furnishing and food. Some famous brands that the Group is trading include Gucci, Dolce Gabbana, Armani. House of Fraser is quoted to the FTSE with a current market capitalization of 234.80 million. The groups strategy focuses on a) people development b) new store opening program c) develop brand d) reposition the home office e) information technology development f) supply chain g) cost saving. Financial overview To ascertain which of the two companies to invest in it is very important to know the present financial position of the two companies. In this part of the essay I will be analyzing the financial statements of the two companies, which will help me ascertain their present position and also to a certain extent help me predict their future. For this I will be using certain financial tool like the ratio analysis, cash flow analysis etc. To get a brief history of their financial performance I have looked intoShow MoreRelatedAnalysis of the Overall Business Environment of MS2023 Words   |  9 Pagessystem, which is presented through strategic audit. However, this analysis helps to understand the clear marketing strategic position of MS. The research is gathering the evidences of strength and weakness, which is useful to determine future recommendations for strategic marketing strategy. 2. Methodology The research is based on secondary data. The information is gathered from websites, annual reports, case study, financial reports and any reliable sources related to the topic area. These resources

Economic Development and Environmental Protection Free Essays

This paper argues on both theoretical and empirical grounds that, beyond a certain point, there is an unavoidable conflictbetween economic development (generally taken to mean ‘materialeconomic growth’) and environmental protection. Think for a moment of natural forests, grasslands, marine estuaries, salt marshes, and coral reefs; and of arable soils, aquifers, mineraldeposits, petroleum, and coal. These are all forms of ‘natural capital’ that represent highly-ordered self-producing ecosystemsor rich accumulations of energy/matter with high use potential (low entropy). We will write a custom essay sample on Economic Development and Environmental Protection or any similar topic only for you Order Now Now contemplate despoiled landscapes, eroding farmlands, depleted fisheries, anthropogenic greenhouse gases,acid rain, poisonous mine tailings and toxic synthetic compounds. These all represent disordered systems or degraded forms of energy and matter with little use potential (high entropy). The main thing connecting these two states is human economic activity. Ecological economics interprets the environment-economyrelationship in terms of the second law of thermodynamics. The second law sees economic activity as a dissipative process. Fromthis perspective, the production of economic goods andservices invariably requires the consumption of available energy and matter. To grow and develop, the economynecessarily ‘feeds’ on sources of high-quality energy/matter first produced by nature. This tends to disorder and homogenizethe ecosphere, The ascendance of humankind has consistently been accompanied by an accelerating rate of ecological degradation, particularly biodiversity loss, the simplificationof natural systems and pollution. In short, contemporary political rhetoric to the contrary, the prevailing growth-oriented global development paradigm is fundamentally incompatible with long-term ecological and social sustainability. Unsustainability is not a technical nor economic problem as usually conceived, but rather a state of systemic incompatibilitybetween a economy that is a fully-contained, growing, dependent sub-system of a non-growing ecosphere. Potential solutions fly inthe face of contemporary development trends and cultural values Ecological disturbance and nature tourism. THE purpose of this article is to consider the role of disturbance as a crucial ecological consideration in landuse planning for nature tourism. Incorporation of ecological insights into the environmental-planning process offers hope for rational and sustainable development. Nature tourism has been proposed in recent years as a solution to the dilemma that developing countries face in conserving their biological heritage and concurrently improving the economies of local human settlements. In Mexico, nature tourism has become a favored mechanism for development, especially on the Yucatan peninsula. Recognizing the immense value of its coastal natural communities, Mexico has recently established several large biosphere reserves to preserve natural resources and to accommodate and support human settlements. The experience of sprawling, high-impact Cancun, with more than one million visitors annually, has encouraged the government to reassess its development goals. One example of Mexican openness to sustainable conservation-development projects is the innovative, cooperative effort of Mexico, Belize, Guatemala, El Salvador, and Honduras to establish Ruta Maya, a low-impact design to promote tourism based on natural and archaeological treasures (Garrett 1989). In the Yucatan, two long, relatively pristine barrier peninsulas, Rio Lagartos and Celestun, are being identified as opportune sites for nature tourism. Both have high conservation value and were designated special biosphere reserves by the government in 1979 because of their floral and faunal diversity. Both have small human settlements based on fishing and salt extraction. The protection concept known as the Mexican modality, in which local villages can coexist with both conservation and tourism, is an ambitious development plan. Through trial and error, it is becoming clear that development must be guided by ecological understanding if degradation of natural systems is to be avoided. Sites worth visiting are often those that cannot endure heavy human use, and if irreversible environmental degradation results from nature tourism, both conservation of biological diversity and sustainable tourism will fail. Although political and economic considerations usually far overshadow ecological concerns, conservation of natural resources will not succeed if ecological insights are ignored in planning for nature tourism. To retain the integrity of ecosystems, ecologists must convey the most useful information about the dynamic physical and biological contexts of natural communities, including information about the effects of human change on natural disturbance regimes. Important shifts in ecological theory in the past several decades could change perspectives on planning decisions. Fundamental models of community organization throughout the history of ecological thought were rooted in the idea of equilibrium, and most principles applied to managing natural areas have been based on the notion of stability. Many recent empirical studies offer evidence that the natural world is not static, that natural disturbances are common to many environments, and that most landscapes are not in equilibrium, at least for the short term. Planners and developers of tourist facilities, along coastlines, for example, have mistakenly assumed that the physical context for hotels and roads was a stable place. RECENT ECOLOGICAL THOUGHT From its beginnings, ecology has been the study of nature as a stable, orderly system. Natural communities that were undisturbed by people were generally thought of as pristine and immutable, composed of interdependent and harmoniously arranged species assemblages (Botkin 1990). This idea was based on a long tradition in Western culture that envisioned nature as orderly and was embodied in the phrase â€Å"balance of nature† (Glacken 1967). Largely through the writings of Frederick E. Clements (1916) early in the twentieth century, the notion of natural communities as naturally occurring assemblages of species in harmony with local climatic regimes became ecological dogma. If a community was disturbed, damage would be repaired along a predictable continuum toward the climax community. Later, equilibrium became an explicit assumption for most ecosystems, a steady state to which a system returned if a disturbance altered its balance (Connell 1978). Dissenting voices proposed that species act independently of one another and that perturbation is a common event in many natural communities (Gleason 1917; Watt 1947). Strong evidence for the commonness of disorder in nature has come from a large body of literature documenting the profound and pervasive effects of a multitude of disturbances–fires, floods, windstorms, alluvial erosion, landslides, grazing, insects, and invasion of exotics (Veblen and Ashton 1978; Bormann and Likens 1979; Sprugel and Bormann 1981). It is now believed that all ecosystems are somewhat dynamic and that, in some, severe or even catastrophic disturbance is a regular occurrence. Natural disturbances were once assumed to retard the orderly progression of species replacement †¦ THE PROBLEM: Sulfur dioxide is a major source of air pollution world wide, and a major contributor to the problem of acid rain. SOME SOLUTIONS: 1) The technology exists to produce cleaner burning coal, but this process is very expensive. ) Inorganic sulfur can be removed from coal by washing it, but this will not remove organic sulfur, and the process is also very expensive. 3) Coal gasification converts goal to a gas in order to remove the sulfur. The gas produced from the sulfur can then be used to augment supplies of natural gas. This process is not yet competitive enough. 4) Scrubbing removed the oxides from the gases in the smoke stakes, but is also an expensive producer. Looking at these solutions, it would be easy to conclude that th ere is no win win solution when it comes to sulfur emissions from coal. However, in Germany they did find a solution that is win-win. AN INNOVATIVE SOLUTION: â€Å"A German company in 1980 purchased coal-scrubbing technology and improved on it†¦ rather than disposing of the calcium sulfite rich sludge the company further processes it to produce building materials such as sheet rock or wallboard, which are sold worldwide. Another innovative approach to removing sulfur has been taken at a large coal burning plant near Mannheim, Germany. The smoke from combustion is cooled, then treated with liquid ammonia.. he sulfur-contaminated smoke is cooled in a heat exchange process that allows the chemical reaction between the sulfur rich smoke and ammonia to take place†¦ waste heat from the cooling towers is used to heat nearby buildings, and the plant sells the ammonium sulfate in a solid granular form to farmers to use as fertilizer. Thus, Germany, in response to tough pollution control regulations, has substantially reduced its sulfur dioxide emission s, and in the process it has boosted its economy. â€Å". Increasing recognition that the overall goals of environmental conservation and economic development are not conflicting but can be mutually reinforcing, has prompted calls for ‘environmentally sustainable’ economic development. Although there are difficulties in defining sustainable development in an analytically rigorous way, there is still a need to evolve a concept of sustainability that both distinguishes it from other post-war meanings of development and is useful for practical analysis and policymaking. How to cite Economic Development and Environmental Protection, Papers

Issues and Problems in Accounting Information Systems

Question: Discuss about the Issues and Problems for Accounting Information Systems. Answer: Introduction Todays scenario deals with the age of informatics and many organization come across various systematic issues. Information systems provides a key source to many economies as well as organizations. Although, the base of information has changed from tangible to intangible because critical systems have changed the way of evaluating, seizing and storing the information. However, when analysed, the critical factors that are responsible for data quality issues will be evaluated based on the different arguments (Hall 2012). However, failure of accounting information leads to negative impacts on the organizations such that the factors affecting data quality issues are the same factor that affect the functioning of the accounting information system in Australia. Moreover, the analysed information on accounting information system will be dealt with the financial concept that summons to be in association with the issues. Data Quality Issues Data Quality issues play an important role in defining Accounting Information System implementation. Although data quality has been an emerging problem in the business set up which is resulting in decision making operations of the business (Soudani 2012). It has been seen that modern businesses heavily rely on accounting information systems and the basic motive is to ensure data quality. The primary data quality issues that can be highlighted are: Product Issues in Data Quality Management There have been quality issues that exists both in manufacturing as well as information manufacturing. Although, the issues have been common but a different name has been given under each head on input, process or output. Figure: Data Quality Issues in Product and Information Manufacturing Source: (Barha 2013) On the other hand, when we compare on semantics, the data of poor quality may lead to erroneous decisions. Moreover, the issues of input, prices or output are not detected in the early stage then it creates to be a critical issue for both database researchers as well as practitioners. 1. Product as well as Service Quality The issues in product quality will lead to tangible issues whereas in service quality it will lead to issues in delivery process (Oakland and Morris 2013). 2. Data Quality in Database Systems The functions like recovery, integrity and security control do not ensure the quality of data in the database management systems. Although, the data quality established in DBMS is through integrity constrains and validity checks but that also does not sufficient to ensure the yardsticks to measure the quality. The data can lead to inconsistency and incompleteness that can lead to data corruption which results in issue of flawed data in the real world (Barha 2013). 3. Data Quality in E-Business In e-business, the data quality issues are different from the traditional environment because the interactions with the environment leads to more complexities such that the context is impacted and ultimately results in data quality issues (Zhu et al. 2014). Accounting Information Systems (AIS) Accounting Information System is the subsystem management information system that possess the function of financial as well as non-financial transaction that directly influences the processes of business operations. The different systems under AIS can be given as 1. The fixed asset system not only disposes of the fixed assets but also practices the transaction relating to maintenance and acquisitions (Domeika 2015). 2. The transaction processing system records the daily operations of the organization through various documents as well as memos from the users. 3. The traditional financial system processes through different income statement, cash flows, balance sheet, tax returns as well as other reports which are reported under the financial reporting system/ general ledger. 4. The other reporting system is management reporting system which provides financial reports for decision making, variance reports, budgets, etc. through internal management (Mancini, Vaassen and Dameri 2013). 5. The data quality in the internal control system provides with reliability and minimum cost with timeliness as desirable attributes that studies the accounting information identified through the accuracy regarding size, frequency or distribution of errors (Romney and Steinbart F2015). Factors Influencing Data Quality This mode represents the model for critical success factors according to accounting information management characteristics- External factors, related factors, Organizational Factors and Stakeholders (Kalu and Campus 2011). Figure: Factors influencing data quality in AIS Source: (Kalu and Campus 2011) Problem Statement The problem persists in the modern technology of financial information in accounting. The large-scale as well as multinational organizations have been automated in processes and informatics but the problem persists with accounting information system when it need to deal with different people as well as processes. In Australia, different stakeholders holds to play different roles through the role of information collection which is often operated by the custodian stakeholder. The data quality management is the issue that the managers needs to face on a daily basis (Ndlovu 2015). Moreover, the accountants serve to provide two lines of processes that is internal as well as external line. The internal line deals with the internal audit in finance. As per say, the financial issues are penetrating and critical which becomes more challenging for data quality to achieve 100% accuracy. On the other hand, the other process that deals with the 100% accuracy is external audit in the financial informatics and accounting information system. The external audits have to meet various criteria that becomes difficult to keep pace with managerial focus, customers focus, accountants focus and others (Ahmad, Ayasra and Zaideh 2013). However, data quality has to go through various administrative permissions on a given information so that the overall records are not only bounded by audits but as well as organizations. Arguments Although, as seen that data quality internal focus lies on the internal control as well as audits. However, the challenges of data quality have been critical and has become indispensable with general management decisions (Mancini, Vaassen and Dameri 2013). Nonetheless, the earlier attempt of accounting information system was a statistical approach but recently, mathematical concept like reliability, cost has provided a cushion. Moreover, some concepts have been extended to trade-offs for information system that are evaluated on cost/ quality control as well as spreadsheet models (Collier 2015). There are various issues that have been presented as that some researchers applied the data quality in accounting information system to only be applied to accounting and auditing in Australia. While, other develops a methodology with a quantitative measure data quality determination. On the other hand, some support the decision support systems through model procedures based on human judgment. However, based on these arguments the accountants have been establishing thresholds for the data quality issues. Three factors that affect the quality are underlined as. Compliance Design and operations of system External Regulations Control Support and Resource Management Cost and Variance Analysis Competitive Support Provision of financial services Organizations Competitiveness (Ahmad, Ayasra and Zaideh 2013). Financial Theory Related to Data Quality Issues in Accounting Systems The data quality and AIS as examined through the influence of management that deals to give adequate effect on the accounting information system. The contribution of management commitment needs to be improved based on the reliability and cost of the AIS so that it only lead to administrative planning but also helps the data quality issues to take a setback with administrative feedback and flexibility in internal control (Hla and Teru 2015). Data quality issues have been based on quality characteristics for the accounting information system which recognizes its accuracy and other characteristics as well. However, this topic gives insight to the financial reporting standards where useful financial information faithfully represents its relevance. Moreover, in that particular context, IASB (International Accounting Standards Board) stresses on the financial information that is not only verifiable and comparable but also understandable as well as timely. Nevertheless, it represent the quality information which generates reliable and relevant information according to FASB reliability of accounting standards as well. However, today, IT supports AIS through wide range but the reliable information keeps confidence in AIS to depict that how important the business decisions are. When accounting for secondary qualitative activities then neutral information leads to business decisions whereas comparable as well as critical informati on lets accounting information users to detect the connections and differences in the business performance among the different companies (Mami Sa er and Olui 2013). Figure: Hierarchy of Accounting Qualities Source: (Mami Sa er and Olui 2013) The mathematical and financial model that measures accounting information is based on data quality measurement that considers both costs as well as benefits of accounting information. Mathematically, Quality of AIS = Benefits of Accounting Information/ Costs of Accounting Information. The basic criteria for analysis is based on the criterias listed below. Figure: Criteria for Analysis of AIS quality Source: (Mami Sa er and Olui 2013) Although, accounting information system with other financial boards determines its system as well as internal control procedures but without the normative procedures, principles as well as system procedures the data quality of AIS cannot be recognized (Mami Sa er and Olui 2013). Conclusion To conclude, it can be reviewed that data quality issues can be minimized if the data information evaluated and controlled on an accurate time basis. Moreover, data quality issues can be persistent in any area whether its product, services, databases or e business. However, accounting information can be financially reported on general management decisions so that the trade-offs can be made to face the challenges. The FASB and IASB decides the decision usefulness based on relevance, comparability and reliability that determines the faithful representation of the data. References Ahmad, M., Ayasra, A. and Zaideh, F., 2013. Issues and problems related to data quality in AIS implementation.International Journal of Latest Research in Science and Technology,2(2), pp.17-20. Braha, D. ed., 2013.Data mining for design and manufacturing: methods and applications(Vol. 3). Springer Science Business Media. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Domeika, P., 2015. Creation of the Information System of Enterprise Fixed Asset Accounting.Engineering Economics,60(5). Hall, J.A., 2012.Accounting information systems. Cengage Learning. Hla, D. and Teru, S.P., 2015. Efficiency of Accounting Information System and Performance Measures.Int. J. of Multidisciplinary and Current research,3. Kalu, U.C. and Campus, E., 2011. Critical Success Factors for Accounting Information Systems Data Quality. Mami Sa er, I. and Olui, A., 2013. Information Technology and Accounting Information Systems Quality in Croatian Middle and Large Companies.Journal of Information and Organizational Sciences,37(2), pp.117-126. Mancini, D., Vaassen, E.H. and Dameri, R.P., 2013. Accounting information systems for decision making. Ndlovu, N.P., 2015.The role of management information systems in measuring organisational performance in the KwaZulu-Natal Department of Art and Culture(Doctoral dissertation, Stellenbosch: Stellenbosch University). Oakland, J.S. and Morris, P., 2013.Total quality management: a pictorial guide for managers. Routledge. Romney, M.B. and Steinbart, P.J., 2015. Accounting Information System Thirteen Edition. Soudani, S.N., 2012. The usefulness of an accounting information system for effective organizational performance.International Journal of Economics and Finance,4(5), p.136. Zhu, H., Madnick, S.E., Lee, Y.W. and Wang, R.Y., 2014. Data and Information Quality Research: Its Evolution and Future.