The History and Significance of School Uniforms - Free Essay Example

Sample details Pages: 3 Words: 864 Downloads: 3 Date added: 2019/02/15 Category Education Essay Level High school Tags: School Uniforms Essay Did you like this example? School uniforms have been apart of the school systems around the world for hundreds of years. Uniforms have been debated whether they should be implemented into school systems and if they help students study better, have better social skills, and reduce bullying in the school itself. With school uniforms originating in Europe over 900 years ago they have spread around the entire world and have become a symbol of mainly private and religious schools in the world. Don’t waste time! Our writers will create an original "The History and Significance of School Uniforms" essay for you Create order As well as uniforms being used in schools for military purposes and oppression purposes to control the citizens and their freedom or to prepare and entire national youth for war. The first record of school uniforms being implemented into schools that we saw in the world, was in 1222 in England. These students uniforms had them wear a robe like outfit called a cappa clausa. We really dont see school uniforms really take off until the 16th century where we see the more modern look of school uniforms today. A school in the 16th century named Christ’s Hospital Boarding School, had a uniform that consisted of yellow stocking and a blue cloak. The school eventually gained the nickname of the â€Å"blue cloak† school. To this day, that same school continues to wear the same traditional uniform they have had for centuries. The student body has enormous support to also keep the same uniform, with 95% of the student body voting to have the traditional uniform stay in place. As time went on, school uniforms soon became a symbol of wealth and higher class in society. So if you wore a uniform to school, it was basically a symbol of your wealth and social hi erarchy. The uniforms soon became very formal and prestien once they became associated with wealth and power. We see this at a school in England called Eton, these students were required to wear tails on their coats and even top hats all the way up until 1972. Different schools in countries all around the world have had their own significant style and form of school uniforms over the years. In Africa, school uniforms were first implemented as a way to tell which students belonged to which missionary when in the streets. After the two world wars, school uniforms became very popular with totalitarian governments in Africa. These uniforms were used to control the youth and recruit them for the military service later in their lives. In Japan, school uniforms were modeled after military uniforms. For the men, their uniforms modeled the traditional army uniform. For the ladies, their uniforms modeled the traditional navy uniform. Uniforms in Japan are an extremely common sight now, and are even worn by students outside of school very often. This wasnt always the case as the tradition of school uniforms in Japan didn’t come to be until the 1900’s. In China, the first introduction to school uniforms came in the 19th century. These first style of uniforms included the unique style of chinese culture, but were mostly western influenced. For years people complained that the chinese style of school uniforms were very dull and lacked diversity. In more modern days like today, Chinese school uniforms more closely reflect Korean style uniforms. In Australia, school uniforms really started to become a thing in the 1920’s. These first uniforms very closely reflected those of the school uniforms in England. The major difference that not a lot of school children in England can relate to. Is that school kids in Australia would sometimes walk and go to school barefoot. After the Second World War however, the style of the Australian school uniforms became much more casual. Many people around the world have argued whether or not school uniforms would be beneficial or harmful to students. It seems that the support and opposition of school uniform is split right down the middle, both arguments for yes and for no split equally. The main argument for support, is that it helps to bring unity to all of the students and helps them focus on work. If every student is dressed the same and doesn’t have to worry about preparing an outfit or what they will look like the next day, then the student has more time to focus on their school work and studying. Plus, it also gives the students peace of mind, knowing that everyone will be dressed the same and that they wont be made fun of for wearing something different. The main argument in opposition for school uniforms is that they suppress diversity and hurts low income families. If kids arent able to express themselves and be there own person, then they wont become their own person and become a leader. Uniforms c reate followers rather than creating leaders. As well as spuress a childs own personal inspirations. Also, if families that struggle file caillou have to pay for uniforms, they will struggle even more in making much needed money to support their families. You are placing another burden of pay onto a family that already has so much to worry about with barely being able to pay for the bills. Overall, there are both supporting views and opposing views for school uniforms.

Dreams In Everyday Life Essay - 1967 Words

â€Å"The interpretation of dreams is the royal road to a knowledge of the unconscious activities of the mind.† –Sigmund Freud --------------------------------------------------------------------------------------------------------------------- Dreams are often discussed in everyday life. I constantly find my family and friends talking about their odd dreams they had the night before. This then leads into everyone sharing a weird dream to one another. Dreams are shareable and can allow people to connect to one another. What are dreams, exactly? Sure, dreams can be a great source of social connections and communication between people, but why do we dream when we fall asleep at night? In Ancient China, the â€Å"narrative† history of China was†¦show more content†¦Which, to say, was impossible because I had only three weeks prior learned that my roommate situation had changed, and I had just met them a week after that. Another example: I was in fifth grade and I was in the school library. I had stood up on one of those little step ladders for children to reach the top shelves, to reach a book about UFOs (I was into them at the time. I think I rented out every book about the paranormal that my elementary schoo l library had.) when I felt the feeling of dà ©jà   vu. That was my first time feeling that way, and I couldn’t explain it to anyone since I had no clue what had just happened. It was the oddest feeling I had ever felt at that moment. Once I learned what I had felt was, I just kind of accepted it. I didn’t dig deeper into it, which is odd now that I think about it considering my past fascination about the paranormal, but I just accepted it as fact and that everyone went through this. Some say that dà ©jà   vu is a prediction or an eye into the future. The Ancient Chinese believed this, and some people today still do. Along with the Ancient Chinese, there are many ways people interpreted dreams. Some Native American tribes such as the Navajos believe that dreams allow them to contact their ancestors and the deceased. The Zunis, another Native American tribe, believe that dreams take yourShow MoreRelatedAnalysis Of Welcome To Society By Erin Hanson850 Words   |   4 PagesHave you ever read poetry that can inspire you in your everyday life? Poetry that discusses the deep truth about our world and the people who wander it? Well, there is some poetry that can give you a better understanding about life,ourselves, and how to handle situations that come across our path. Inspiring you and motivating you to do your best. These types of poetries can really give the reader a deep knowledge about how to challenge the unknowns. Guiding you on how to work on your up and downRead MoreJung, Gardner, and Freud Comparison Essay1146 Words   |  5 Pagesconclusions about their studies. A liberal education enables people to deal with the forces that control their life. It frees them from the restraints in everyday life. Having such a broad education allows people to deal with such forces. Four psychologists have written essays and constructed theories that can agree that liberal education is of a greater stature than conservatively educated. The essays ar e The Theory of Multiple Intelligences, written by Howard Gardner, The Personal and Collective UnconsciousRead More Jung, Gardner, and Freud Comparison Essay1150 Words   |  5 Pagesconclusions about their studies. A liberal education enables people to deal with the forces that control their life. It frees them from the restraints in everyday life. Having such a broad education allows people to deal with such forces. Four psychologists have written essays and constructed theories that can agree that liberal education is of a greater stature than conservatively educated. The essays are â€Å"The Theory of Multiple Intelligences,† written by Howard Gardner, â€Å"The Personal and Collective UnconsciousRead MoreSummary Of Wild Geese By Wendy Perkins916 Words   |  4 Pages Imagination is a person’s escape from the reality around them. Life is hard, there is no way to dispute that, people struggle every day. In Mary Oliver’s poem, â€Å"Wild Geese,† Ma ry writes about the torture of everyday life that people have to go through, but that those people also get an escape through their imagination. Mary explains that with imagination a person feels free on a whole different level, a more spiritual level. Life is full of letdowns and disappointments, but people have to pushRead MoreThe Secret Life of Walter Mitty851 Words   |  4 PagesThe Secret Life of Walter Mitty Carl Gunther ENG125 Professor King February 13, 2012 Walter Mitty is an imaginary character, but he reminds me of myself and many people that I know. The main focus of the story is Walters behavior. Walter tends to get distracted from the real world and his normal life, sent into day-dreams in which he is more important. Walter uses his everyday interactions to make a fantasy world in which he is the main character during a drastic time, making him feel moreRead MoreSigmund Freud: A Very Brief Biography1582 Words   |  7 Pagesbest known as the father of psychoanalysis. He developed several important theories of personality, including the theories of mind, the id, the ego, and the superego, life and death instincts, psychosexual development, and defense mechanisms. He also published many books that helped shape psychology into what it is today. EARLY LIFE Sigismund Schlomo Freud was born in Moravia, Czech Republic on May 6, 1856, to Jakob and Amalia Freud. His parents quickly moved their family to Vienna, Austria, whereRead MoreEssay on 1.5 Generation731 Words   |  3 PagesNancy Wride In her essay, ‘’Vietnamese Youths No longer Look Homeward’’, Wride familiarizes readers with the so-called 1.5 generation and does this by interviewing a group of California high school and college students, who share their thought about the American dream, Vietnamese ancestry, and assimilation. According to Wride the 1.5 generation are Vietnamese who immigrated to the United States of America, typically at an early age, thus most their life spent growing up took place inRead MoreThe American Dream Is Still Alive Essay1610 Words   |  7 PagesThe American Dream Nowadays, many Americans wonder if the American Dream is still alive. At one point in our country, people felt that they could achieve success by working hard. However, after the economic hardships and recession of the 21st century, a number of Americans not only lost income, but some also lost their jobs. Although there has been slow progression to improve the economy, there are those who question whether or not the dream of Americans can ever be achieved again. With unemploymentRead MoreTerra Firm A Journey From Migrant Farm Labor966 Words   |  4 Pages– solid ground) in better life. The purpose of this essay is to give motivation not only to immigrants, but also to those who got lost on the long journey to their dream, who are trying to prove they can be better, who have lost hope in â€Å"Terra Firma†. This is an incredible story about a young Mexican boy who went through so much to achieve something he never thought he would. The tragedy of his infant sister’s death and an economic crisis in 1970s made him take this life changing chance – to crossRead MoreThe Is A Byronic Hero For Modern Society Essay1017 Words   |  5 Pagestrying to accomplish in this essay? What were you trying to get your audience to understand? †¢ My goal was to help my audience understand that they also can serve as â€Å"little heroes† in everyday life. No one has to have superpowers to be of assistance to someone in need. We each have qualities within us that move us to bring happiness to others. 2. What is the thesis? What does it help us understand about the stages of the essay? About the significance of the essay? †¢ He is revered as a beacon

Sustainable Development of Siemens Building Technologies †Samples

Question: Discuss about the Sustainable Development of Siemens Building Technologies. Answer: Introduction: Siemens Building technologies is the company selected for developing the business case using the different sections including problem identification, different benefits from the innovation, strategic response or plan, analysis of project options, as well as solution deliverability. This is one of the main operational units of Siemens. The company was established way back in 1998 from the acquisition of different companies which together integrated and combined in order to achieve the different business objectives including building automation, fire safety as well as engineering services (Nordic Innovation, 2017). The headquarter of the company is situated in Zug of Switzerland having more than 35, 000 employees and works together to make this organization more safe, comfortable, secure as well as cost efficient. The company is performing its business operations across the globe and mainly include Asia Pacific, America, Germany, and South west, eastern as well as central Europe. The services of performance contracting of the company facilitated to provide effective saving solutions of the energy within the organization. The company is aimed to solve its business problems by providing automated building systems, as well as ventilation, heating and solutions for the air conditioning systems in order to reduce overall operational costs for the company (Halme Korpela, 2014). The services of performance contracting are one of the major business operations for the Siemens for about twenty years and have enabled the company to perform its business operations in both innovative as well as sustainable manner. Problem Identification: It has been analysed from the different research and latest developments that innovation is one of the key factor for the sustainable development of the companies. Most of the companies across the globe have realised that their environmental friendly business approach will help them to remain competitive and enable them to formulate strategies which are innovation driven with sustainable development of the business operations for the companies at the same time (Shrivastava et al, 2016). The appropriate innovation model will help the companies to achieve their target or objective of the sustainable development. There are different issues which are observed in business operations across the globe that is mainly categorised into four categories including social, financial, and environmental as well as governance. Consumer rights, employee turnover, customer relations, employee training, diversity issues, supplier relationships, or labour relations are some possible social issues observed in business. Shareholder returns, procurement, revenue or operating costs or financial support from government are some possible financial issues analysed in business. Environmental policy, value chain or management, emissions of green house gases, management of natural resources, environmental compliance or regulatory risk are some possible environmental issues observed in business across the globe (Liedtke et al, 2015). In the similar manner, business ethics, compliance, diversity, succession planning, ethical standards, transparency, stakeholder interest, executive remunerations, ownership structure, accounting or audit process are some possible governance issues which are observed in the business operations of the companies across the globe. The different stakeholders have their important role in the business models used in innovation and sustainable development of the business operations of the companies. Investors, funders, regulators, customers, employees, exporters as well as communities are key stakeholders play vital role in the efficient implementation of innovation sustainable business model within the organizations (Boons Ldeke-Freund, 2013). Siemens technologies is the company mainly selected for the innovative sustainable development business model that mainly focuses to minimise the overall operating costs for the company by providing different range of automation systems including ventilation, heating as well as solutions of air conditioning. The company is also focussed to provide saving solutions for energy which is the main problem identified during the development of new innovative and sustainable business model for the organizations. The company has mainly adopted the model of value proposition for its services of performance contracting that is focused to provide self financed as well as low risk saving solutions for the energy to their customers for the ships and large buildings (Broman Robrt, 2017). This has helped the company in significant manner to save their energy sources by reducing overall level of carbon dioxide emissions as well as reducing overall capital over the energy consumptions. Benefits of the innovation: The business model developed by the Siemens Building technologies provide several innovative benefits to the company which has enabled it to operate its business operations in more sustainable manner in coming years. This innovation provides both environmental as well as economical benefits to the business of the company. From the environmental perspective, it has been analysed that this innovative business model has enabled the company to save energy sources for the customers (Voegtlin Scherer, 2017). The energy savings have been varied from one project to another but usually reduced by the limit from 20 to 50 percent that has also helped the company to reduce level of carbon emissions from their business operations. It is also analysed that innovative business model adopted by the company has facilitated the services of performance contracts by reducing huge amount of carbon dioxide emissions that is about 9.5 million tonnes. The innovative business model has also provided several economical or financial benefits to the company. This model has enabled the company to save their overall expenses on amount of reduction of carbon dioxide by saving one Euro on 9.5 kg of the carbon dioxide. On estimation from the above data for the reductions of level of carbon dioxide, services of performance contracting for energy savings has enabled the company to save 1 billion Euros from the duration of 2000 to 2016 (Welford, 2013). In addition, the company has an immense experience in the field of energy savings by using the innovative business models focused on latest and advanced technologies for reduction of amount of energy consumptions. This innovative step has also helped the company to save additional 1.5 billion Euros with guaranteed assurance for the energy savings to their customers all across the globe. The solutions for energy savings as provided by the Siemens has also provided several significant gains in terms of economical and financial benefits by enhancing values of the building among the potential customers (Boons et al, 2013). For example, if a building has low operational costs as compared to buildings with similar traits then certainly enhance value of building among the potential renters or customers. Due to this factor, the owners of the building are able to set high costs for the rents that are certainly helping the owners in enhancing their net revenues as well as financial efficiencies for their invested capital. Moreover, this innovative approach also helps the company to enhance their CSR (Corporate Social Responsibility) profile as well as environmental image (Tawney et al, 2015). The innovation has certainly helped the company to enhance their brand image among the potential customers and investors that has played significant role in sustainable development of the business operations of the Siemens with enhanced market share across the globe. Strategic response or plan: The different strategies can be adopted by the company in order to achieve its objective of sustainable development with help of innovative business models. Defensive, accommodative and proactive are different type of strategies adopted by the companies on the basis of their organizational goals or objectives (Richter, 2013). But the proactive strategy is the most feasible for the Siemens in the present scenario as effectively integrates social or environmental objectives with the overall business objectives in order to achieve the target of sustainable development. The innovation solutions can be provided with the help of following plan which mainly include four steps. In the first step of process, preliminary analysis for the total amount of potential savings for the energy has been conducted by inspecting the past as well as present consumption of energy for establishment of the customers. This analysis enables the company to prepare efficient business case by estimating amount of energy that can be saved, overall costs for the project and propose the guarantee scheme for energy savings (Weaver et al, 2017). The cost required for the preliminary analysis is also shared among the potential customers of Siemens in order to enhance the commitment level of the customers. This step enables the customers to decide on the fact that if they wanted to continue their involvement for the new innovative model. In second step, comprehensive and detailed analysis for the estimation of energy savings has been confirmed or invalidated on the basis of first step. In this step, customer has an alternative to pull them out from the project on their previous agreed prices for the solution. In third step, detailed analysis enables the customers to sign the construction contract and effectively implement the project based on innovative and sustainable model (Stafford-Smith et al, 2016). In the final step for the strategy plan, guarantee phase for the energy savings has been comprised which enable investment profits for both customers as well as company. This stage also ensures effective mentoring for energy savings which is the one of the objective for sustainable development of the company. Project options analysis: This is the stage which enables the companies to effectively implement the business model within the organizations. The innovative segment which is included in Siemenss business model divided into two options or alternatives to effectively implement the model in sustainable manner. The company can provide the guarantee for the energy savings to their customers with the latest technologies and if that not possible then needs to pay the amount which is suffered by the customers due to incompletion of the desired targets for energy savings (Atkinson et al ,2014). This will enable low investment risks for the potential customers of the company. In addition, if energy saving is more than the estimation, then additional profits can be equally shared between the customers and the company. This enables the company to enhance their performance level and helps to motivate their customers to reduce amount of energy consumption that ensures more benefits for the customers. In order to ensure feasible investments, the saving solutions for the energy need to be of specific size. Due to this reason, private and public organizations are the key customer segment for the company. The customers from public sector are found through procurement tenders publically whereas; customers from private sectors are contracted with help of existing contracts involving intelligence systems for the building (Kinnear Ogden, 2014). The customers related to shipping industry are also targeted by the company. The company also organises seminars to enhance customer engagement and interest towards savings solution for the energy. Delivery of the recommended solution: The delivery of efficient solutions for the project mainly depends on several drivers in order to ensure sustainable development including sales or profit margin, cost or cost reduction, reputation or brand value, risk or risk reduction, innovative capabilities as well as attractiveness as the owner. The saving solutions for the energy depend on the various factors like increasing urbanisation, rising energy demand and population growth. It has been analysed that population living in cities contribute 80% carbon dioxide emissions across the globe which is only 50% of globes population (Blewitt, 2014). This indicates that market for services of performance contracting will be certainly increased for the company due to rise in population as well as energy demand. The innovative models will provide sustainable delivery solutions for energy savings for approximately of about ten years within the specific building across the globe. Further, estimation of potential energy savings and implementation of systems using the latest technologies are the major activities involved in the business model as adopted by the Siemens. Human capital is the key resource for the company in order to effectively perform detailed as well as preliminary analysis (Belletti et al, 2017). The company can use human capital within the organization in order to effectively provide the innovative solutions to the customers that will ensure sustainable development of the company. The company can also provide financial assistance to customers who are not capable to finance solutions for the energy savings. Conclusion: From the report, it is concluded that business case plays very significant role in order to develop efficient business model for the companies. The amount of energy consumption across the globe is the major problem which has been identified in this report. Adequate solutions for energy savings and reduction of overall costs are some key benefits observed from innovative business model (Sachs, 2015). Proactive strategy enables the company to effectively implement business model which helps the company to achieve its target of sustainable development with organizational objectives. Additional benefits and guarantee for the estimated energy savings can be the options adopted by the company to analyse the project. Increasing population and demand for energy needs to be considered by the company while providing energy saving solutions to the potential customers across the globe. References: Atkinson, G., Dietz, S., Neumayer, E. Agarwala, M. (2014). Handbook of sustainable development.UK: Edward Elgar Publishing. Belletti, G., Marescotti, A. Touzard, J. (2017). Geographical indications, public goods, and sustainable development: The roles of actors strategies and public policies. World Development, 98, 45-57. Blewitt, J. (2014). Understanding sustainable development.UK: Routledge. Boons, F. Ldeke-Freund, F. (2013). Business models for sustainable innovation: state-of-the-art and steps towards a research agenda. Journal of Cleaner Production, 45, 9-19. Boons, F., Montalvo, C., Quist, J. Wagner, M. (2013). Sustainable innovation, business models and economic performance: an overview. Journal of Cleaner Production, 45, 1-8. Broman, G. Robrt, K. (2017). A framework for strategic sustainable development. Journal of Cleaner Production, 140, 17-31. Halme, M. Korpela, M. (2014). Responsible Innovation toward sustainable development in small and medium?sized enterprises: a resource perspective. Business Strategy and the Environment, 23(8), 547-566. Kinnear, S. Ogden, I. (2014). Planning the innovation agenda for sustainable development in resource regions: A central Queensland case study. Resources Policy, 39, 42-53. Liedtke, C., Baedeker, C., Hasselku, M., Rohn, H. Grinewitschus, V. (2015). User-integrated innovation in Sustainable LivingLabs: an experimental infrastructure for researching and developing sustainable product service systems. Journal of Cleaner Production, 97, 106-116. Nordic Innovation (2017). Green Business Model Innovation - Business case study compendium. Retrieved from: https://www.nordicinnovation.org/Publications/green-business-model-innovation-business-case-study-compendium/ Richter, M. (2013). Business model innovation for sustainable energy: German utilities and renewable energy. Energy Policy, 62, 1226-1237. Sachs, J. (2015). The age of sustainable development.USA: Columbia University Press. Shrivastava, P., Ivanaj, S. Ivanaj, V. (2016). Strategic technological innovation for sustainable development. International Journal of Technology Management, 70(1), 76-107. Stafford-Smith, M., Griggs, D., Gaffney, O., Ullah, F., Reyers, B., Kanie, N. OConnell, D. (2016). Integration: the key to implementing the Sustainable Development Goals. Sustainability Science, 1-9. Tawney, L., Miller, M. Bazilian, M. (2015). Innovation for sustainable energy from a pro-poor perspective. Climate Policy, 15(1), 146-162. Voegtlin, C. Scherer, A. (2017). Responsible innovation and the innovation of responsibility: Governing sustainable development in a globalized world. Journal of Business Ethics, 143(2), 227-243. Weaver, P., Jansen, L., Van Grootveld, G., Van Spiegel, E. Vergragt, P. (2017). Sustainable technology development.UK: Routledge. Welford, R. (2013). Hijacking environmentalism: Corporate responses to sustainable development.UK: Routledge

Accounting Information System Boston Manufacturing Company

Question: Discuss about theAccounting Information Systemfor Boston Manufacturing Company. Answer: Introduction In the twenty-first century, a huge evolution has taken place in the ways of carrying business. There was a time when all the business details were kept in manually. However, the introduction of compute has changed the whole scenario. Now-a-days, the use of Accounting Information System, commonly known as AIS, helps the businesses to keep all the business related records in an organized way (Hall 2012). This process contributes to the reduction of cost and provides better efficiency in the various business operations. The main objective of AIS is to provide all relevant information to the organizational people and to maximize the profitability of an organization (Christensen, Nikolaev and Wittenberg?Moerman 2016). Objectives This report is about the development of a computerized AIS system of the Boston Manufacturing Company. As per the provided case, the Boston Manufacturing Company has been witnessing a massive drop in the net income along with an increase in the cost of sales and operating cost. The major reason behind this downfall is the use of backdated manual AIS system (DRURY 2013). Thus, the owner of the company requires an improved AIS system. There are some objectives behind this demand. The primary objective is to maximize the sales by decreasing the various sales related costs. It is desired that the new AIS system will provide the information about the demand of the product, various market trends, competitors strategies and others. Another objective is the timely delivery of products to the customers in good condition (Prasad and Green 2015). One of the most important objectives is to provide the managers all necessary information so that they could be helpful in decision making process. Th e improved AIS system must be in the cost budget of the company (Collier 2015). These are the objectives behind the development of an improved AIS system for The Boston Manufacturing Company. Assumptions and Constraints Some assumptions have been made to go ahead with the problem. It has been assumed that The Boston Manufacturing Company has been keeping all the records manually; that is the business related records are kept in different exercise books in the form of writing (Alamin et al. 2015). On the other hand, there is an existence of some constraints while developing the improved information system. The first hindrance is the cost. The company has a limited budget of $2, 71, 000 for the purpose of AIS development. However, it has been assured that added costs will be provided by the company, but the amount will not be much. The implementation of new AIS system demands the knowledge of computer. It is assumed that all the employees do not have adequate knowledge about computers. Thus, this is a major problem. Another hindrance can be the mindset of the employees to accept the changes. Employees are not always ready to accept changes. These are the major assumptions and constraints of the plan ( Romney et al. 2013). Schedule for Requirements Setting up of a whole new AIS system is a complex process. There are various steps include from in the implementation process starting from analysis to giving live support to the system. There are certain requirements in the implementation process of AIS. They are requirements of personnel, requirements of cost and requirements of necessary equipments (Ismail and King 2014). These requirements are discussed in details below: The first requirement is the requirement of personnel or employees who would be responsible for the improvement and implementation of the AIS system of the company. There are various duties of these personnel like maintain the financial record and general ledgers; making of budget; providing administrative support; maintaining all kind of accounting information and others. They must have the knowledge of computers to run the AIS program, on the other hand, as AIS is an accounting software, it is mandatory that the employees have a minimum of bachelors degree in accountancy to know the various programs of AIS (Apostolou et al. 2014). The next requirement and the most important requirement is the requirement of money. The implementation of improved AIS system demands a lot of money. There are various costs involves like the cost of the employees salary, the cost of equipments and others. The company has allocated $ 2, 71, 000 for this purpose and they have promised more if necessary. The money has been divided into two parts. $ 1, 00, 000 is allocated for the employees; $ 1, 50, 000 has been allocated for the equipments and the rest is for the other purposes. The third requirement is the equipments. Equipments refer to the computers, routers, cables and others. These are the equipments for establishing the AIS system in the company. Hence, the Boston Manufacturing Company needs to take care all these requirements carefully. Cost Benefit Studies According to Ferwerda (2014), Cost-Benefit Studies or Cost-Benefit Analysis (CBA) refers to ascertain the benefit of a course of action and then to compare it with the costs. In case of The Boston Manufacturing Company, there are three motives for the CBA. The first motive is to take decision on the development of AIS system. The second motive is to evaluate the development plan of AIS. The third motive is to ascertain whether the development plan will be beneficial for the company or not. As per the study, the estimated cost of the development plan is $ 2, 71, 000. On the other hand, as per the company, The Boston Manufacturing Company will be able to generate estimated revenue of $ 1, 64, 000 each year. As the development of improved AIS system is a capital investment, the investment money can be got back within a period of two years. Findings The findings of the report are discussed under: In todays business world, it is essential for the companies to keep pace with the change. Thus, it is essential to implement the computerized AIS system for the smooth running of the business. AIS helps to maximize the profitability of a company by minimizing the costs associated with that. There should be some basic objectives behind the implementation of the improved AIS system in a company. In case of The Boston Manufacturing Company, the objectives are growth of sales, minimization of various costs, develop efficient customer service, provide information about the market trend, provide information about the competitors and provide correct information to the manager to help in decision making process. There are some basic requirements for the implementation of AIS system. They are the personnel having proper computer and accounting knowledge, computers and hardware and the most important money as money is the most crucial factor for this purpose. Recommendation and Conclusion As per the above study, there are various aspects in the development of an improved AIS system in an organization. First of all, one must identify the needs for the AIS system. After that, the costs are estimated and then the implementation process takes place. In case of The Boston Manufacturing Company, there are various reasons which support their decision to skip to a computerized AIS system from a manual one. Afternthe analysis above, it is recommended that they should adopt the plan and start working the development process. The main logic which supports the decision is the cost benefit. Development of AIS is a capital expenses which is a onetime investment. The estimated cost is $ 2, 71, 000. This investment can be returned back within a time span of two year as the yearly estimated revenue is $ 1, 64, 000. Thus two year revenue is $ 3, 28, 000 ($ 1, 64, 000*2) which exceeds the cost of implementation. On the other hand, other problems like customer service, growth in sales, c ost minimization and others will be solved. Hence, the development of improved AIS for The Boston Manufacturing Company is highly recommended. References Alamin, A., Yeoh, W., Warren, M. and Salzman, S., 2015, January. An empirical study of factors influencing accounting information systems adoption. InProceedings of the Twenty-Third European Conference on Information Systems. ECIS. Apostolou, B., Dorminey, J.W., Hassell, J.M. and Rebele, J.E., 2014. A summary and analysis of education research in accounting information systems (AIS).Journal of Accounting Education,32(2), pp.99-112. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.Journal of Accounting Research,54(2), pp.397-435. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. DRURY, C.M., 2013.Management and cost accounting. Springer. Ferwerda, J., 2014. Cost-benefit analysis.Chapters. Hall, J.A., 2012.Accounting information systems. Cengage Learning. Ismail, N.A. and King, M., 2014. Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms.Journal of Information Systems and Small Business,1(1-2), pp.1-20. Prasad, A. and Green, P., 2015. Organizational competencies and dynamic accounting information system capability: impact on AIS processes and firm performance.Journal of Information Systems,29(3), pp.123-149. Romney, M.B., Steinbart, P.J., Mula, J.M., McNamara, R. and Tonkin, T., 2013.Accounting Information Systems [1st Australasian edition]. Pearson Australia.