Visa para jóvenes para trabajar como staff campamento

Visa para jã ³venes para trabajar como staff campamento Una de las mejores opciones para jã ³venes para trabajarâ en Estados Unidos y practicar inglã ©s con una visa de intercambio J-1 en el programa de staff de un campamento de verano. En este artã ­culo se explican cules child los requisitos para disfrutar de esta oportunidad de trabajar como screen (staff) en un campamento de verano, cules child las precauciones que deben tomarse para evitar problemas migratorios y cules child otras posibles opciones en programas similares.  ¿Quià ©nes Pueden Aplicar Por Visa J-1 Para Trabajar Como Staff de Campamento? Pueden trabajar en campamentos de verano como staff los extranjeros con una visa J-1 de intercambio los extranjeros que viven habitualmente fuera de Estados Unidos yâ que reã ºnan tasks los requerimientos siguientes: Tener al menos los 18 aã ±os cumplidosSer estudiante universitario o de un programa acadã ©mico semejante. O ser un trabajador joven o un maestro o una persona adulta con habilidades adecuadas para este trabajo Tener conocimientos de inglã ©s suficientes para poder supervisar y relacionarse con adolescentes y niã ±os americanos Pasos Para Trabajar Como Monitor de Campamento en USA Risks de pedirâ esta modalidad de la visa J-1 de intercambio en la Embajada o consulado que corresponda es necesario encontrar un patrocinador para ese trabajo. Para ello feed que contactar con una de las organizaciones autorizadas por el Departamento de Estado para patrocinarâ extranjeros para este programa.â Este es el listado de organizaciones designadas para patrocinar. Encontrars el nombre de la organizaciã ³n, pgina web, su ubicaciã ³n (ciudad y estado) y nã ºmero de telã ©fono. Puedes contactar a los que quieras y es posible que tengan un colaborador en tu paã ­s. Pero verifã ­calo por correo electrã ³nico o por telã ©fono con la organizaciã ³n en Estados Unidos. Cuando una de estas organizaciones decida patrocinarâ te enviar un documento que se conoce con el nombre DS-2019. Aâ partir de loâ cual puedes iniciar a tramitar la visa por web llenando el formulario DS-160 y pagando la cuota correspondiente. Y sã ³lo ms tarde tendrs que ir al consulado o a la Embajada a la entrevista.â Si tu solicitud es aprobada, se te dar la visa. Si la solicitud es negada no podrs recuperar el dinero pagado al aplicar por el visado. Cã ³mo Evitar Problemas Migratorios Con Visa de Intercambio Aã ºn cuando se te entregue la visa, no puedes utilizarla para ingresar an Estados Unidos sino hasta que falten 30 dã ­as o menos para la iniciaciã ³n del programa de campamento en el que se va a participar. La fecha exacta de comienzo es la que establece el documento DS-2019 que te entregã ³ la instituciã ³n que te patrocina. Una vez que finaliza el programa tienes 30 dã ­as para salir de Estados Unidos. A menos que hayas pedido a tiempo una extensiã ³n y se haya aprobado. Otros Programas de Intercambio J-1 Que Quiz Te Puedan Interesar Si eres joven y buscas mejorar tu inglã ©s y conocer Estados Unidos y la cultura History of the U.S de primera mano puede que te interesen programas similares al de screen de campamento y que tambiã ©n requieren de una visa J-1, puede que consideres de interã ©s los siguientes programas. Por ejemplo, la visa paraâ trabajarâ y viajar en verano, tambiã ©n conocida como SWT, por sus siglas en inglã ©s, o la de Au-pair, tambiã ©n conocido en algunos paã ­ses como niã ±era o canguro. Finalmente, los muchachos que han finalizado sus estudios universitarios pueden estar interesados en programas de prcticas profesionales, que estn disponibles para distintos campos de trabajo, como salud, arquitectura, arte, ciencias, and so on. Es muy importante entender que cada programa dentro de la visa J-1 tiene sus propias reglas. De hecho, pueden tener requisitos muy diferentes. Lo major es cumplir con los requerimientos del programa al que se aplica. Las Visas de Estudiantes Como una Excelente Opciã ³n Para Jã ³venes Para los muchachos interesados en estudiar en Estados Unidos estn a su disposiciã ³n las visas F-1 para estudiantes de idiomas o en instituciones acadã ©micasâ y las visas M-1 para estudios vocacionales o en escuelas no acadã ©micas. Adems, para los mexicanos y canadienses transfronterizos est a su disposiciã ³n la visa F-3. En la actualidad Estados Unidos es el paã ­s del mundo con city hall leader nã ºmero de estudiantes internacionales. Los 3 estados preferidos de los alumnos internacionales child, por orden de city hall leader a menor, California, Nueva York y Texas. En cuanto a las universidades ms populares child New York University, University of South California y Columbia University. Para los que desean estudiar en una universidad estadounidense, sin duda el preliminary paso es hacerse una thought completa de los requisitos que se necesitan para aplicar con à ©xito a la instituciã ³n elegida. Este es un artã ­culo informativo. No es asesorã ­a lawful.

Ipremier and Denial of Service Attack †Case Study Essay

In an ongoing Information Management address we experienced the instance of iPremier (read the full case) which is a mainstream contextual analysis from Harvard Business School. It was a put forth up defense however the ongoing prominent hacking stories, (for example, Gawker) show that organizations are not paying attention to security. The foundation is that iPremier endured a DOS assault in the night which caused disorder in the organization. Following an hour the assault halted and the organization returned to business as ordinary. After fourteen days another DOS assault was produced from the company’s server coordinated at a contender which demonstrated that their server had been undermined. The FBI got included, the contender took steps to sue and the city experts were considering downsizing the stock. Our job was to thought of proposals with respect to how the procedures and plans could be improved for what's to come. Remembering that the security is about something beyond innovation we expected to conceptualize around individuals and procedures too. 1. Individuals and procedures Build up a business progression plan (test it start to finish including providers and keep it refreshed) Develop an IT administration structure that remembers security for its dispatch Develop clear detailing lines Better preparing for crises Trust your specialized pioneers and ensure they have the assets to lead in an emergency Make security part of system Recruit a free review group who report into the board Recruit a security and hazard master Build up a superior relationship with your facilitating supplier 2. Innovation Maintain a strategic distance from single purposes of disappointment. Separate the server stack so database, web and document servers are not on a similar system Use a respectable facilitating supplier with a world class framework and bolster Make sure the entirety of your product is forward-thinking Utilize a blend of equipment and additionally programming firewalls Reinforcement and repetition arranging and testing Dynamic observing Solid single direction encryption of passwords Utilize open auth frameworks, for example, Facebook associate

The Differences Between American and British English

The Differences Between American and British English In this episode, we discuss some of the primary differences between American and British English in spelling, grammar, punctuation, vocabulary, idioms and formatting. For example, well discuss some of the following points:SpellingIn spelling, while American English uses O-R in words such as color and favorite, British English uses O-U-R.GrammarIn grammar, American English handles verb agreement for collective nouns differently than British English. In American English, collective nouns are always followed by a singular verb. For example: The team IS planning to win.In British English, these collective nouns could be followed by a singular OR plural verb, depending on the preference of the writer or speaker.PunctuationIn American English, the primary quote is denoted with double quotation marks and any quote within a quote is denoted with single quotation marks. In British English, this same quote would be denoted with single quotation marks and the quote within it, with double quotat ion marks.VocabularyThere are several instances of vocabulary differences between British and American English. For example, a drugstore in America is a chemist in the UK. When an American asks for an attorney, someone in the UK would request a barrister.IdiomsWhen an American knocks on wood to ensure good luck, his British friend would say touch wood. While an American says something is a drop in the bucket, or an insignificant amount compared to what is needed, a British person would call it a drop in the ocean.FormattingIn American English, the date is written as month, day and year, with a comma between the day and year. In British English, the date is written as day, month and year, with no commas at all.

TBS 920 International Business Strategy Nokia India...

Prepared by: Manoj Gulati - 4130157 TBS 920 – International Business Strategy 1 Curriculum and Business Profile †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Company profile Guest country profile Economic, Cultural and Political Analysis Technological Analysis Entering and functional strategies Marketing Strategy of Nokia in India SWOT PESTEL analysis Recommendations References 2 Company profile †¢ Formed in 1865 by mining engineer Fredrik Idestam in a village named Nokia in Southwestern Finland †¢ First business was in wood pulp mill †¢ In 1920, Finnish Rubber Works was acquired by Nokia †¢ 1922, Finnish cable works merged in Nokia and Nokia was know as footwear (galoshes) and tyres, went on to manufacture rubber bands,†¦show more content†¦Ã¢â‚¬Å"India is now Nokias second-largest market, displacing the U.S. and behind only China† Olli-Pekka Kallasvuo, the president and chief executive Nokia in 1996 12 Entering and functional strategies There are various types of strategies to enter a market. †¢ Joint ventures †¢ Franchising †¢ Licensing †¢ Exporting †¢ Foreign Direct Investment †¢ Wholly owned subsidiaries †¢ Turnkey project †¢ Alliances Nokia decided to enter India as FDI and with 100% branch mode stup 13 Marketing Strategy of Nokia in India Product (customization) †¢ In 1998 for republic day , Nokia came out with patriotic Indian tunes based ring tone phones . †¢ Nokia introduced inter-changeable covers offer for 5110 model †¢ In 1999, Nokia came out with Hindi user interface in its phones hence adapting to the local language. †¢ Nokia partnership with Sony music for top 20 hit songs as ring tones. Nokia 3210, †¢ The model 3610 was launched with an enhancing Hindi text messaging facility in 2001. †¢ In 2003 when Nokia came with 1100 and 1108 specifically designed features

Media Violence and Aggressive Behavior - 1277 Words

Media Violence and Aggressive Behavior Monica Suzanne B. Castro #21856730 Submitted for SSC130BB: Essentials of Psychology January 25, 2014 Research project #05020500 Media Violence and Aggressive Behavior Introduction In the early 1960s Albert Bandura conducted his famous â€Å"Bobo Doll† experiments, in which children were shown videos of someone attacking a plastic clown known as a Bobo doll (Isom, 1998). Many of the children exposed to these videos later imitated the same violence they had seen demonstrated in the video and continued to reproduce that violent behavior even months later (Isom, 1998). These results led Bandura and others to conclude that the children had learned the†¦show more content†¦If there is a large amount of violence in the media, it is only because it is a reflection of the society in which we are currently living. Society dictates that path that media will travel, rarely is it the other way around. Therefore, if children are, in fact, being influenced by the images they view in the media it is merely as an extension of the effect society has had on the media. This can best be illustrated by the preponderance of reality television shows in the media. The se shows purport to show real people engaging in their everyday lives. If that is true, then any violence they demonstrate is part of their normal routine, even in the absence of other media. These shows often depict aggressive behavior and show people lashing out physically at others. The huge ratings these shows pull in further indicate that, rather than ostracizing such behavior, society has begun to accept it. Many will make the counter argument that it is the rise of media that has inevitably led to this increase in violent behavior throughout society. Such an argument completely ignores the fact that there has been violence in the media from its inception. After all this time it stands to reason that there would be a much larger amount of violent and aggressive individuals in the world than currently exist. This is most likely explained by the fact that studies have show that over the long termShow MoreRelatedMedia Violence And Aggressive Behavior986 Words   |  4 Pagesof t he technology, children easy access to the variety of these different media forms, many of which have high levels of violent content. Nowadays, just by clicking on the screen, children observe tons of news regarding to murders, beatings and sexual assaults. Eron and his colleagues conducted the research show that before finishing the elementary school, the child would have witnessed 8000 murders (Eron, 1993). Other media such as movies, video game, the Internet seems to be effective methods ofRead More Television and Media Violence - Is Aggressive Behavior Linked to TV Violence?3420 Words   |  14 PagesIs Aggressive Behavior Linked to Television Violence?      Ã‚   According the Centerwall (1992), the average child aged 2-5 in 1990 watched 27 hours of television per day, or almost 4 hours per day. When much of what is on television, including cartoons and television shows targeted at children, contains violence, it becomes important to know whether watching televised violence can lead to or increase aggressive behavior. Social learning theory tells us that children model theirRead MoreHow Media Violence Related to Aggressive and Violent Behavior672 Words   |  3 Pagesclearly demonstrated that exposure to media violence does have a significant influence on violent and aggressive behavior. This is particularly the case amongst children where fictional media violence has been linked to increased aggression both in the short-term and in the long-term. This text highlights the extent to which media violence is related to violent/aggressive behavior. To What Extent is Media Violence Related to Aggressive and Violent Behavior? As I have already pointed out aboveRead MoreTo What Extent Is Media Violence Related to Aggressive and Violent Behavior?694 Words   |  3 PagesViolence is described in Webster’s dictionary as physical force exerted for the purpose of violating, damaging, or abusing. Violence on TV has been steadily increasing for the past few years. It’s not very often that you will find a TV show in prime time that doesn’t involve some type of violence. According to Hollywood sex and violence sells. The problem with this is that violent programs on television lead to aggressive behavior by children and teenagers who watch those programs. As adultsRead MoreThe Criminal Justice System: Media Violence and Social Justice724 Words   |  3 Pagesadults who are exposed to the media are aggressive and violent. According to such articles, violent content provokes aggressive behavior and violence. Ferguson illustrates that watching satanic content, like in Harry Potter, or teaching of witchcraft can lead to Satanism or mental illness. According to Ferguson (2008), books, rock, jazz, television and watching movies in the media, leads to a wave of moral degradation, rebelliousness and violence. They also clam that new media like internet and video gamesRead MoreEssay about The Media And Violence979 Words   |  4 Pages The debate regarding the medias relationship to violence in society has been a hot issue for most of the past century. From the beginning of the wide use of mass media, from films to radio to television, researchers have tried to explain any association or correlation between media effects and violence. Of particular interest and concern has been the issue of violence in the media and the impact that this has on children. Although important research efforts have increased our understanding ofRead MoreThe Effects Of Violent Media On Aggressive Behavior1590 Words   |  7 Pagesviolent media and aggressive behaviors in individuals. This paper represents an effort to provide a source for individuals who are interested to gain information on the effect of violent media on aggressive behaviors. Most of the peer-reviewed and scholary articles used in this paper provided conclusions that violent media have multiply harmful affects on individuals especially children. Krahà © and Mà ¶ller (2011) discussed the relationship between usage of violent media and aggressive behaviors in adolescentsRead MoreMedia Violence And Crime Violence1168 Words   |  5 PagesMedia Violence and Crimes There are few debates that have been contentious for so long as the debate of whether violent medias contribute meaningfully to crimes. Because of the majority of shooting events committed by younger shooters, many politicians regard cultural effects as a potential contributing factor, while others dismiss media as a contributing factor. Within the social science community, a similar division exists (Ferguson, 2015). For example, some professional supporting groups, likeRead MoreMedia Violence And Its Effects1057 Words   |  5 Pages Media violence exposure has been investigated as a risk factor for aggression behavior for years. The impact of exposure to violence in the media the long term development and short term development of aggressive behavior has been documented. Aggression is caused by several factors, of which media violence is one. Research investigating the effects of media violence in conjunction with other predictors of aggression such as; environmental factors and dysfunction within the family household,Read MoreThe Effects Of Violent Media On Children And Youth990 Words   |  4 PagesEssentially since media is more violent than ever, and children and youth are getting more attracted to violent media. Studies on violent media shows a clear evidence that violence on media rises the possibility of aggressive behaviors in both short-term and long-term situations (Rowell Huesmann, Moise, Podolski, Eron, 2003). Most researchers agree that aggressive behaviors are more disposed to the harmful imp act of violence on media. The negative effect is much larger for younger children because

Jane Eyre Persuasive Essay Free Essays

Junie Jeong Mrs. Mesdjian English 2 H 21 February 2013 Jane Eyre Persuasive Essay In the novel Jane Eyre, our protagonist Jane faces many difficult situations that can be solved by different solutions. In one specific situation, Jane is faced with a complicated problem that demands her to decide either to marry Mr. We will write a custom essay sample on Jane Eyre Persuasive Essay or any similar topic only for you Order Now Rochester and live comfortably while feeling personally restricted or to leave Rochester and start a sudden life on her own. Jane eventually decides to leave Mr. Rochester and runs away from Thornsfield, going through many trials and tribulations and eventually marries Rochester in the end. Although many people may feel that Jane’s runaway was inconvenient and unnecessary because the end result was similar, I believe that Jane’s journey away from Thornsfield was important and significant to her. Many people believe that Jane would have saved time and energy if she had married Rochester instead of running away on their wedding day. This can hold to be very reasonable because Jane’s runaway resulted in several bad omens such as the Thornsfield mansion burning, the struggles of her friends and relatives to try and find her, and the unhappiness of her acquaintances, such as Adele. In the book, Bronte even writes about Adele’s unhappiness while at school; â€Å"Her frantic joy at beholding me again moved me much. She looked pale and thin: she said she was not happy. (Bronte 173)† One can possibly argue that these events could have been avoided if Jane had not run away and married Mr. Rochester on the spot. It is true that Jane could have saved much time, energy, and heartbreak if she decided to go along with the marriage on her wedding day. But sometimes, wasting time, energy, and going through heartbreak is necessary in order for a certain outcome. When Jane left Thornsfield, she was in a fragile emotional state—confused, betrayed, and still not confident in herself and her status, both as a woman and economically. Her childhood had left her scarred, thinking she was a person who would and could not receive love from others, so she could not love others in return. You never felt jealousy, did you, Miss Eyre? Of course not: I need not ask you; because you never felt love. (Bronte 137)† Jane’s journey away from Thornsfield helped to slowly change that and build her confidence—the fact that she had people who loved her and had friends who enjoyed her company soon hit her with realization and helped her understand that she was a person who deserved love too. If Jane had married before she realized this, she would have felt uncomfortable and restricted living with Mr. Rochester, always thinking that she â€Å"owed† him for loving her, and that she was not deserving of his love. If this mindset were constantly to be in Jane’s mind, it would result in an unhappy atmosphere for Jane and eventually an unhappy Jane. Whereas, in the ending, Jane lives happily with Rochester knowing that they are equals. From the moment Jane was born, she believed that there were no other relatives besides her—and that she was alone ever since Mrs. Reed had raised her. Jane had always wished for a family, someone else to be there other than her. When Jane runs away from Thornsfield, she quickly resorts to begging, and the Rivers take Jane in and care for her. Later on in the story, she finds out that the Rivers are Jane’s relatives—something Jane has wanted ever since she was a child. When Jane is brought with news that she has other family, she decides to split her new fortune into equal parts with all her new relatives, something she also treasured, which proved how thankful she was for her new family. †¦. cannot at all imagine the craving I have for fraternal and sisterly love. I never had a home, I never had brothers or sisters; I must and will have them now†¦ (Bronte 413)†. When it comes to making right decisions, I believe Jane made the correct one when she left Thornsfield. There may have been many difficult times she had to suffer through, but the end results all paid off when she lived the happy ending she had always wished for. Other people may disagree and mention that the end result was the same, and that Jane put herself and others through too much because of her decision, that may be true, but in return everyone found happiness and got something even better in return. If she had never left, she may not have been able to find her cousins, a real gift she had been yearning for ever since she was young. I believe the decision Jane made in the story helped her reach the best personal level she could reach, and she gained happiness she would not have been able to gain through her pains. How to cite Jane Eyre Persuasive Essay, Essays

Essay on Harley-Davidson Diversification Essay Example

Essay on Harley-Davidson Diversification Paper Harley-Davidson, Inc. is a company over 105 years old that designs, manufactures, and markets heavy weight motorcycles, motorcycle parts, and accessories, as well as collectibles and riding apparel. The world wide area of Harley-Davidson incorporate is a large area with a world wide network of more than 2,000 dealers. The company has a low to moderate level of diversification where seventy-five to ninety percent of the revenue comes from a single business (Hitt, 2010, p. 160). The company has firm control over the market, and has many competitors in the United States as well as other parts of the world. The competitive strategy used by Harley-Davidson is a highly differentiated range of products combined with a build-to order manufacturing capability. Harley-Davidson also attributes their success to their loyal company base, and a long-term strategy of building the perfect workforce in their company. By obtaining a diversified work force, Harley-Davidson will bring fresh ideas and perspectives to the table in hopes of uncovering techniques to charm and interest future clientele. Harley-Davidson’s strategy is trying to recruit diverse group of people into ts workforce. One way Harley is accomplishing this goal is by increasing the diversity of its job applicant pool, requiring the company to recruit from business schools in predominately black colleges and universities. A competitive strategy used by Harley-Davidson is a highly differentiated range of products combined with a build-to order manufacturing capability. This capability enables them to survive intense Japanese competition and define a new product concept in a highly mature market. We will write a custom essay sample on Essay on Harley-Davidson Diversification specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Essay on Harley-Davidson Diversification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Essay on Harley-Davidson Diversification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer To attract new customers, Harley created the Rider’s Edge Program in 2000, offering training for inexperienced riders though more than 160 dealers in 42 states. International Operations Harley-Davidson added dealer in thirteen international markets in 2010, these include India, Russia, Mexico, Turkey, Jordan, China and Ecuador (Annual Report, 2010). Never before has the number of full-service Harley-Davidson dealerships outside the United States exceeded the number in the United States until now. Harley-Davidson also has opened regional headquarters offices in Singapore and Miami, and also joining the longstanding EMEA headquarters in Oxford, England. In Europe, Harley-Davidson claimed the number two spot in the heavyweight market in 2010; this is no small feat in such a highly competitive motorcycling culture. Acquisitions or Mergers Harley-Davidson Inc acquired Castalloy Ltd, a motorcycles manufacturer and wholesaler, from Ion Ltd, on September 30, 2006. Harley-Davidson, Inc. purchased the majority of the assets of Castalloy, its Australian supplier of cast motorcycle wheels and hubs. The renowned U. S. motorcycle manufacturer has had a long business relationship with the supplier, which has been in voluntary administration since late 2004 as part of the insolvency of Ion Automotive Ltd. Under terms of the arrangement, Harley-Davidson has established an entity called New Castalloy as a wholly-owned manufacturing operation. The transaction secured jobs for over 300 of the Castalloy employees at the North Plympton, Adelaide site. The deal involved a unique combination of support from the ION Administrator, McGrath Nicol, and the South Australian Government. The South Australian Government acquired the land assets and offered protection to the purchaser against environmental risks. The transaction involved vast breadth of advice on areas of law including commercial terms, employment issues, workers compensation, property, environmental, mergers and acquisitions and superannuation. In July of 2008 Harley-Davidson set out to buy the Italian motorcycle maker MV Agusta Group to increase its presence in Europe (Korzeniewski, 2008). MV Agusta makes a line of premium sport motorcycles under its name brand and a line of lightweight motorcycles under the Cagiva brand. Harley-Davidson sold the MV Agusta brand to Claudio Castiglioni and his wholly owned holding company, MV Agusta Motor Holding, S. r. l. Alliance or Joint Venture Harley-Davidson anticipating the eventual decline in Baby-Boomer sales has developed a marketing strategy to seek female, black, and Hispanic riders. To reach women, Harley has formed alliances with women magazines like Jane, Allure, and Glamour magazine and Diva’s for a cure for breast cancer. Harley-Davidson Motor Company participated in the third annual Divas for a Cure (DFAC) Annual Cross-Country Breast Cancer Motorcycle Run. Divas for a Cure is dedicated to promoting early detection, education, screenings and supporting research organizations to continue the quest to one day find a cure and eradicating cancers of all kinds. Harley-Davidson is also heavily advertising during the NCAA Basketball Tournament as well as sponsoring the Roundup, an African American gathering of riders in Sturgis, South Dakota. Then, to capture the attention of Hispanics, Harley is publicizing the name in two Hispanic magazines; Hombre and Fuego. Finally, Harley-Davidson is joining low-rider shows to show the company interest in the Hispanic market. In conclusion, Harley-Davidson has been a name on the minds of every motorcycle enthuses for year and will be for years to come. The company has a very diverse organizational structure, with the company and employees. The company name, products and merchandise is known and sold world wide by dealership under the corporation and others that the company have formed alliances or joint ventures with. No matter who or what you are doing when you think of motorcycle you think Harley-Davidson.

The history of Olavinlinna Castle in Finland.

The history of Olavinlinna Castle in Finland. "Olavinlinna Castle"Olavinlinna castle is located in Finland. It is near the town of Savonlinna, which many people confuse to be part of it. The castle is found in the southeastern part of Finland. The castle is within the swift strait of KyrÂÆ'Â ¶nsalmi, (it is surround by water on three sides).Olavinlinna was created in 1475 by Erik Axelsson Tott. He was a Danish knight in the fifteenth century. He named his castle Olavinlinna after the patron saint of all knights, St. Olaf. St. Olaf was an eleventh century crusader from Norway. He was one of the more famous crusaders of his time. Erik was born during the year 1430. His father's name was Axel Ericsson KURCK. His mother's name was Christina Somme Abrahamsson.The history of Olavinlinna stretches across a fairly wide expanse of time. It was first built in 1475 to repel attacks from the east and to take more control of the Savo region for the Swedish Crown.Olavinlinna in Savonlinna, Finland Suomi: Olavinli...There were never any atta cks from the east. Olavinlinna served as a Swedish eastern border until the start of the eighteenth century. When the Great Northern War broke out, Olavinlinna fought but eventually had to surrender to the Russians during the year 1714. The castle had to surrender because there was no food left or munitions left in the castle. The Russian control was over by 1721 when a peace treaty moved the borderline so that the Swedes could have their castle back. After the peace treaty of Turku the Russians got the castle back and it was still under military use until 1809. The Russians still stayed in the castle until the year1847. Then in the 1850's Olavinlinna served as a prison in Finland. During the 1860's two fires broke out and caused major damage.

Grave, Gravy, and Gravity

Grave, Gravy, and Gravity Grave, Gravy, and Gravity Grave, Gravy, and Gravity By Mark Nichol Are grave, gravy, and gravity related? Though they could be interpreted to have associated senses, their etymological origins are distinct. The noun grave, referring to a burial place, may seem to refer to weight, but it is unrelated to gravy or gravity, as is its derivative engrave. Grave and engrave stem from the Old English term grafen, meaning â€Å"dig† or â€Å"chisel†; the latter word, describing the action of inscription in stone or another hard surface, is a later form of the obsolete verb grave, which meant â€Å"carve.† And though gravy, a sauce based on the juice of cooked meat, can be heavy, its French forebear, grave (also graue), is apparently a misspelling of graune, meaning â€Å"sauce† or â€Å"stew†; its origin is the Latin word granum, meaning â€Å"grain† or â€Å"seed.† (Gravy can also mean, by extension, something good that was not earned or expected, such as effortlessly acquired funds, hence the idiom â€Å"gravy train† for a source of easy money.) Meanwhile, gravel comes from the Old French word gravele, which pertains to sand or small stones. But gravity is weighed down by a family of words, a couple of them perhaps unexpected, that have as a common ancestor gravis, meaning â€Å"heavy.† One of them is the sister noun gravitation; the sense distinction is that gravity refers to weight or to downward acceleration, which consists of centrifugal and gravitational, or attracting, forces. The verb form gravitate has a scientific meaning of â€Å"exert weight† or â€Å"move downward† but has also acquired the sense of emotional attraction or philosophical tendency; one might be said to gravitate toward a certain personality type or a specific school of thought. Other terms include the adjective grave, meaning â€Å"solemn,† gravid, meaning â€Å"pregnant† (from the notion of the pregnant state as a heavy burden), and gravitas, which means â€Å"dignity,† â€Å"influence,† or â€Å"presence† and alludes to a person’s serious attitude or physical bearing. Two words whose kinship with these words and each other may not be apparent are aggravation and grief. The original meaning of aggravation is â€Å"the act or result of making something worse.† It has another sense, â€Å"irritation,† which dilutes the useful specificity of the earlier definition but is also hundreds of years old. Grief, meanwhile, is also descended from gravis. Its meaning, â€Å"suffering,† stems from an Old French word (spelled the same) meaning â€Å"injustice† or â€Å"misfortune.† One who experiences grief is said to grieve, although the term can also apply to anger or oppression, especially in the verb form aggrieve, and one who is aggrieved is said to have a grievance. (That word may also apply to a statement articulating one’s dissatisfaction.) The adjectival form, grievous, means â€Å"difficult† or â€Å"serious.† Meanwhile, the term gravamen refers to the gist, or focus, of a grievance, especially in legal contexts, in which it pertains to the grounds for a legal action. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:When to Use â€Å"That,† â€Å"Which,† and â€Å"Who†50 Synonyms for â€Å"Idea†5 Erroneously Constructed â€Å"Not Only . . . But Also† Sentences

Case study paper on - death penalty both pro and anti capital Essay

Case study paper on - death penalty both pro and anti capital punishment - Essay Example On the other hand, the article written by Hugo Bedau argues that death penalty is a lawful killing, and since it is a form of killing the law should rise above it and condemn it. He says that death penalty is an immoral act in an indecent form of action by the law, and the fact is that it is a dignified form of killing executed and polished by the law. I feel that both the articles make a very valid point, and it is upto the people and the law to decide what is right and wrong. However, keeping everything in mind, death penalty should be slowly taken away from the law and society as we move towards a more liberal and morally committed world. The first article is written in an extremist/radical style, while the other one is written in a liberal/radical style. Both the articles maintain a valid point of law, however, it is pertinent to note that death penalty should be tried to be done away with slowly, and not immediately. IN this context both the articles explain an important perspec tive, the perspective of doing away with death penalty but with slow time. Death penalty is not morally wrong. I am sure ernest van den hag would have reacted hard on this thought. Just as imprisonment is not considered morally wrong as a lawful kidnapping, or fine is not considered to be morally wrong as a lawful robbery, I don’t think that people should consider death penalty as morally wrong as a lawful murder. It is an example, which is set to the people and has been a very successful form of deterrence over the last many centuries. In many ways death penalty has acted as deterrence better than imprisonment, but as the society moves forwards, we need to realize that this form of punishment will not yield the same results again. Death Penalty as a form of deterrence will slowly fade away, as life imprisonment takes over. In answer to the second last question, both the arguments make sense either ways. However, lets try to move forwards and be more pragmatic. It is true tha t there is no going back once the death penalty has been executed. And therefore the point is that to be careful while executing the death penalty. This is because there are many criminals even today who deserve this penalty. One cannot do away with this form of punishment mainly because there exists an apprehension that innocent will get killed. What about the fact that there is being a miscarriage of justice? Even that is an apprehension, and therefore we need to sideline both the apprehensions and think from a logical and practical perspective. And that perspective teaches us that the execution of death penalty should be allowed, albeit with caution. The final question consists of Bedau contemplating that it is immoral and indecent to award death penalty in response to crimes such as rape and kidnapping. Crimes such as rape and kidnapping in them mind of Bedau is not that extreme or indecent to attract the award of death penalty. It is pertinent to understand that death penalty s hould only be awarded for the ‘rarest of the rarest’ crimes, and not for some petty crimes like kidnapping. Agreed, rape is a very severe crime which attracts a very severe punishment, but killing the rapist for such an act would be encroaching upon the boundaries of morality and responsibility. The correct punishment for rape would be to award life imprisonment, which is still la very harsh punishment, as deserved by the rapist, but not on the extreme

Writing Class Essay Example | Topics and Well Written Essays - 750 words

Writing Class - Essay Example I learnt a number of aspects about writing this semester. In the initial weeks, I kept using additional sources were they were not necessary. In the second week for example, I used different outside sources instead of sticking to the video that I was to describe. In the third week, I still used other sources, where I was expected to use my own ideas. In the fourth week however, I managed to use correct sources and I cited most of the statements I gave well. However, there were still a few ideas that lacked proper citations The biggest challenge I faced as a writer is that of creating paragraphs with a clear focus. This is majorly because I could create specific topic sentences that would guide me. A single paragraph should elaborate on one idea but mine were generally most often (Connelly 208). In my first two write-ups onto the third one, my paragraphs were still not clear since they did not seem to lead to one point. This is probably because I did not outline the work properly prior. The professor advised that I should stick to one idea in every single paragraph instead of mixing them all up in one paragraph because it will not only confuse the reader but also affect the flow of work. In the fourth week however, I had learnt how to create topic sentences since only a few paragraphs lacked the topic sentences. Moreover, in the third week, I also had problems with my choice of word. Generally, the language and grammar was not to the level expected. This is evident in the instance where I used the term cleavage as a synonym to differences. Growth was evident when it came to the creation of a clear thesis as well as strong introductions. In my early consecutive papers, the introduction could not interest a reader. Towards the third week, I still had problems producing good introductions that would capture the interest of the reader. It had however improved since I incorporated better choices of words.  

EUROPEAN DISEASES Essay -- essays research papers fc

The greatest adversary to the natives in the Americas was not the swords or guns of the invaders. It was the devastation brought by deadly diseases infecting an unsuspecting population that had no immunity to such diseases. The Europeans were said to be thoroughly diseased by the time Columbus set sail on his first voyage (Cowley, 1991). Through the domestication of such animals as pigs, horses, sheep, and cattle, the Europeans exposed themselves to a vast array of pathogens which continued to be spread through wars, explorations, and city-building. Thus any European who crossed the Atlantic was immune to such diseases as measles and smallpox because of battling them as a child. The original inhabitants traveled to the New World in groups of a couple hundred each. Because microbes such as the ones that cause measles and smallpox need populations of several million to survive, the original populations were unaffected by the deadly diseases. However, by the time Columbus arrived, the major Indian groups of Aztecs, Incas, and Mayas had built their populations up enough to sustain mass epidemics. Evidence shows that these populations suffered from such diseases as syphilis, tuberculosis, a few intestinal parasites, and some types of flu, but not the diseases that had been infecting the Old World for centuries. Thus when the Europeans arrived bringing diseases such as smallpox, measles, whooping cough, etc. the natives were immunologically defenseless (Cowley, 1991). It is believed that 40 million to 50 million people inhabited the New World before the arrival of Columbus and the Europeans, and that most of them died within a few decades. For example, Mexico's population fell from about 30 million in 1519 to 3 million in 1588. The other South and Central American countries as well as the Caribbean islands suffered the same devastation (Cowley, 1991). Mass epidemics were virtually unknown in the New World prior to the invasion of the Europeans. Aside from their lack of immunity to the pathogens, another factor in the rapid spread of the diseases could have been the weariness of the Indian populations. Due to their recent conquest and oppression by the Spaniards, the Indians were probably too tired to fight the infections. One thing that must be noted is that contrary to popular belief, infectious agents such as viruses, bacteria, parasites, etc. are not desig... ...o be like syphilis in that it was haunting isolated populations before becoming global. And just as syphilis was carried globally by ships; jet planes and world-wide social changes have brought AIDS out of isolation. Like smallpox and other infectious diseases in the 16th century and AIDS in the 20th century, what new disease will hit and destroy unsuspecting populations? BIBLIOGRAPHY Cowley, Geoffrey. "The Great Disease Migration." Newsweek (Special Issue, Fall/Winter 1991) pp. 54-56 Crosby, Alfred W. Jr. The Columbian Exchange: Biological and Cultural Consequences of 1492, Westport: Greenwood Press, 1972 Assignment: Write a short review of this paper for class on Friday. In addition, overwhelming historical evidence suggests that the greatest rates of morbidity and death from infection are associated with the introduction of new diseases from one region of the world to another by processes associated with civilized transport of goods at speeds and over distances outside the range of movements common to hunting and gathering groups. (excerpt from book of same title: pp. 131-141) Cohen, M. Health and the Rise of Civilization. New Haven: Yale University Press, 1989.

Information Seeking Behaviour of Primary School Teachers in Nigeria

TOPIC: THE INFORMATION NEEDS, SOURCES AND SEEKING BEHAVIOUR OF TEACHERS IN NIGERIA PRIMARY SCHOOLS IN IBADAN. PROBLEM STATEMENT: Every human needs information to solve a given problem and make decisions. There have been studies that have been focusing on the behavioural patterns of information seeking of humans, organisations and systems, but majority of these studies have been mainly on the information seeking behaviour of higher education stakeholders, industrial, economic and social societies.Studies have not been carried out on the educational grassroots (primary education). This study would focus on the patterns of information seeking behaviour of primary school teachers. PURPOSE: The purpose of this study is to explore the patterns in the information-seeking behaviour of teachers in primary schools in Ibadan metropolis. An in-depth analysis of what kind of information sources are used to cater for the growing needs a teacher, the channels used in conveying these sources and the teacher motivation factor.It is hoped that this study will lead to a better understanding of the information needs of teachers in primary education. OBJECTIVES: This study strives to assess the information needs and information seeking behaviour of teachers in primary schools in Ibadan metropolis. The objectives of this study are: a. To identify the information needs of teachers in primary schools their perceptual feelings that arise from these needs. b. To examine the selected attributes of information that primary school teacher’s value in their selection of information sources and content. . To identify the media/channels used to access their information. d. To identify the challenges in meeting their information needs. e. To examine teachers evaluation of selected information sources. RESEARCH QUESTIONS: a. What are the main sources used by primary school teachers to meet their information needs? b. What are the major barriers in meeting their information needs? c. Do te achers get all the information required from the required sources? d. Are these sources of information sourced for within or outside the schooling environment? . What is the level of awareness, accessibility, availability and satisfaction teachers gain when using this information sources? f. What are the relationships between their information needs and selected demographic fact? SCOPE AND LIMITATIONS: This study would be conducted with the awareness that certain limitations would be present during the design and the instruments used: This study would only be focused on the information needs and seeking behaviour of public primary school teachers in LAGELU local government area of Ibadan Oyo state.

Advances in information systems and technology - Free Essay Example

Sample details Pages: 31 Words: 9403 Downloads: 8 Date added: 2017/06/26 Category Statistics Essay Did you like this example? 1.0 INTRODUCTION Advances in information systems and technology (IS/IT) are re1garded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). However, the benefits from technological advances depend on the extent to which these technologies are utilized. Indeed, information is becoming critically important in achieving strategic competitive advantage, particularly in todays competitive environment (Claudia, 2005). Don’t waste time! Our writers will create an original "Advances in information systems and technology" essay for you Create order This proclamation has led organizations to adopt the most advanced enterprise technology to innovate for a change because organizations that maximize and leverage their information assets have a strategic advantage over their competitors (Claudia, 2005). The ability to speed up making decisions, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers when implementing IT/IS. The rapid emergence of enterprise systems has made applications such as enterprise resource technology (ERP) to be among the most popular technologies used in the industries. Despite its importance to decision makers and also researchers in discovering how the emergence of enterprise systems contributes to organizational performance, there is uncertainty about IT payoff and accountants involvement in determining business and information strategy of an organization. The typical judgmental by organizations on investments of IS/IT is always to battle competition by improving productivity, profitability and quality of operations. Hence, to understand the organizations decisions to innovate always remain as the critical topic of discussion among IS/IT scholars particularly when it relates to the perceptions of accountants as the internal provider of information. Historically, organizational innovations were distinguished process from product innovations (Zmud, 1982; Robey, 1986; Swanson, 1994) and further differentiated between administrative and technological process innovations (Robey, 1986; Swanson 1994). Accountants play a significant role as the internal provider of information for business operations and for competitive positions in the market. Accountants are also described as the gatekeeper of the financial markets (Wallman, 1995). Without information expertise of accountants, businesses would not be able to evaluate their cost and profit position, gauge product or business unit performance or to plan for future financial success (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial reporting or financial-related information and having historical orientation (Mia, 1993) to support management in making decisions. However, as information technologies grow more advanced and competitive pressure for innovation increased, the responsibility of accountants to furnish decision makers with valuable information in making intelligent decision becomes very crucial. Therefore, accountants must quickly response to this evolving information environment to mak e sure on the efficient business, information strategy and competitive positions in the industry Most of prior researches have extensively addressed and explained the phenomenon about IS/IT innovation (Rogers, 1983), the perspective of users acceptance of new technology (Davis, 1986) and its impact on organizational competitive advantage (Barney, 1991). Indeed, there are various literatures on IS/IT acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson and Ramiller, 2004; Zhu, Kraemer and Xu, 2006) and IT-payoff (Brynjolfsson, 1996; Bharadwaj, Bharadwaj and Konsynski, 2000; Devaraj and Kohli, 2000). However, interdisciplinary research between two different schools of thought that discussed issues on information technology and accounting has been given less attention to date. Hence, this research is intended to discover, understand and explain the basis for enterprise systems innovation and accountants involvement in determining the information and business strategy of an organization. In this case, a grounded theory approach is adopted with the aim to explore the o pportunities for accountants to contribute on enterprise systems innovation that leads to the following research questions: What drives organizations innovate for the latest technology? How does it give impact on competitive position of an organization? 2.0 THE EVOLUTIONARY PROCESS OF ENTERPRISE SYSTEMS The evolution of enterprise systems began in the 1950s as inventory control systems (Yen, Chou and Chang, 2001), where the manufacturing systems main focus was to handle inventory control in order to replace the traditional inventory concept. Later, bookkeeping, invoicing and reordering have been introduced to support business operations and management (Yen et al., 2001). Material requirement planning (MRP) was then developed in the 1960s with an objective to translate the master production schedule into requirements of raw material planning and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include areas such as corporate finance, personnel management, engineering process and business process management. The robust development of MRP II has encouraged IT experts to develop more advanced technologies such as enterprise resource planning (ERP), supply-chain management (SCM) and customer relationship management (CRM) over some period of time to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, human resource and supply chain information and improving direct/indirect business process (William and William, 2003). These technologies are more sophisticated and efficient in handling multiple business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order processing, accounting and finance, human resources, customer relationship management, supply chain management and more. However, due to some limitations particularly in analytical decision-making, these systems could not facilitate the decision support function (Chou et al., 2005). In the 1990s, much adoption of IS/IT was focused on the enterprise systems. The benefits over decisions to adopt IS/IT are basically on cost reduction, transactional efficiency, internal process management, back and front end process automation and transactional status visibility. As businesses continue to use enterprise systems for a growing number of functions, they face the challenge of processing and analyzing huge amount of data into intelligent decision-making. Although current enterprise systems could integrate business transactions data for organizational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the software vendors development capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) tools in the early 2000s, where its main function is to extract valuable information from existing enterp rise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisions for decision makers (Buytendijk, 2001; Golfareelli and Cella, 2004). Hence, the relevant and suitability of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization. 3.0 PRIOR RESEARCH The literature provides different definitions of innovations: Rogers (1976) defines innovation as an idea, practice or object perceived as new by an individual or other relevant unit of adoption which is communicated through certain channels over time among the members of a social system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines information system innovation as innovation in the organizational application of digital computer and communications technologies. Swanson (1994) added that organizational innovation refers to the adoption of an idea or behavior that is new to the organization that is adopting it (Daft, 1978). It is further defined as the first or early use of an idea by one set of organizations with similar goals (Becker and Whisler, 1967, quoted by Daft, 1978). Meanwhile, in the year 2000s scholars have defined information system innovation as: Gordon and Tarafdar (2007) describe that innovation process comprised of three broad stages: initiation, development and implementation (Damanpour, 1991; Utterback, 1971; Zmud, 1982). Initiation involves activities leading to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982; Tushman and OReilly, 1997), internal self-criticism combined with a strategic focus on proactive business innovation (Nonaka, 1988; Tushman and Nadler, 1986). Development involves design and development of product and process innovations planned in the initiation stage. This stage has activities such as idea generation and problem solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and connected with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities surrounding the adoption and assimilation of innovations designed and developed during the development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably strict control systems are required for efficiently accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 1982). Innovating with IT, according to Swanson and Ramiller (2004), is a journey that involves four core processes: comprehension, adoption, implementation, and assimilation. First, organizations collect and interpret information from their environments about the existence and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, plus the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployedhardware and software are installed, business processes are changed, users are trained, and so on. Fourth, in due course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003; Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by applying new IT to their business processes. Therefore, in this research, enterprise systems innovation could be defined as enterprise systems that comprised an integrated planning and resource management system that coordinates information across all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determining the business and information strategy of an organization. In recent years, there are a number of researches that examine the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing models that have been tested in several industries (either services or non-services) and are different in terms of methodological approach, conceptual models and constructs, such as a research model on user acceptance of citation database interface (Lin et.al, 2009), mobile wireless (Kim et.al, 2009; Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indeed, there are various literatures on IT adoption and acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson et.al, 2004; Zhu, Kraemer and Xu, 2006, Qi et al, 2009; Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996; Bharadwaj et. al, 2000; Devaraj et. al, 2000). Within this broad area of investigation, there are several streams of research. One stream of research focuses on individ ual acceptance of technology by using behavioural intention as a dependent variable (e.g Davis et.al, 1989; Bhattacherjee, 2001; Bhacttacherjee and Premkumar, 2004; Zhu et.al, 2006). The other streams have focused on implementation success at the organizational levels (Grover, 1998; Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the nature of the research designs employed, these streams of research have not attributed the effect of usefulness of information from enterprise systems innovation and its impact on organizational performance. Furthermore, scholars have documented many studies that examine the relationship between investments in technology and its payoff in terms of enhanced organizational performance (Brynjolfsson and Yang, 1996; Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in terms of the level of analyses, methodologies employed, variables and contexts examined. Many economic studies (Roach, 1987; Morrision and Berndt, 1991) observed a negative relationship between technology-related variables and performance. At the industry level, the results were mixed with some studies documenting a positive impact of technological investment (Kelley, 1994; Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more detailed organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) present results indicating a positive relations hip between technology and performance. In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, understanding, transforming and consolidating the information would give the impact on how effectively information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more useful IS for organization (Legris, Ingham and Collerette, 2003; Elbeltagi, 2005; Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply used by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action through the nature of the relationship between technological attributes, individ ual users and organizationally situated tasks (Diez and McIntosh, 2008). Consequently, many prior researchers have struggled to show the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991; Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that align their organizational structure and IT structure also perform better than firms that do not. In another study, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of matching information requirements and enterprise systems capabilities and also the impact of this matching on performance are important questions which are part of a general debate in accounting information system field (e.g. Galbraith, 1973; Tush man and Nadler, 1978; Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must adapt to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must react quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research will discover the impact of usefulness of information through enterprise system innovation and to investigate the accountants involvement in determining the information strategy of an organization. 4.0 RESEARCH METHODOLOGY The classification of this research is mainly a grounded theory approach as it seeks to understand and explain social phenomenon related to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as used by positivists or just to have a subjective explanation or interpretation, but this research is expected to come out with unique explanations that constitute to the theory building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemological aspects of the social inquiry, the method used in this research is important to be realized. In this study, the epistemology adopted is interpretivism and the qualitative research methodology is used to generate explanations on the phenomenon under study. Grounded theory was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a systematic set of procedures to develop and inductively derive grounded theory about a phenomenon (Strauss Corbin, 1990). In such a way, grounded theory is suggested to be inductive rather than deductive. Basically, the purpose of grounded theory is to organize many ideas from analysis of the data (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily intended to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic analysis of documents, interview notes or field notes by continually coding and comparing data that produced a well-constructed theory. Hence, Strauss and Corb in (1994) noted that the major difference between this methodology and other approaches to qualitative research was its emphasis upon theory development. Although the collaboration works between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992; Strauss, 1987; Strauss Corbin, 1990), which have resulted in the Straussian and Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more positivism about the objective and external reality, while Straussian beliefs were based on the assumption of having an unbiased position in collecting data and use certain technical procedures to ensure the participants express their own perception (Glaser, 1992; Strauss Corbin, 1990). Based on these two beliefs of grounded theory, the author has chosen Straussian approach as the quali tative data analysis method in her research due to the following reasons: i) this research did not use comparative methods in the development and understanding of grounded theory as introduced by Glaser (2001); ii) to construct a theory by looking at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities; iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007). Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social behavior, and understands the interaction between organizations and technology that produces findings which are not determined in advance. Qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimentally examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would like to understand a circumstance in terms of how and why it occurs. The aim of qualitative methodology is to described and analyze the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business en vironment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be discovered. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997; Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the purpose of the study. 5.0 DATA AND METHOD In this research, grounded theory was developed through data obtained from case studies, involving two private sector companies in Klang Valley, Malaysia. The selection of companies were based on recent technologies adopted in the organizations such as SAP systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data collection is because the researcher would like to achieve deeper understanding on the process within and outside of the context. According to Yin (1994), data collection for case study may come in a variety of sources for examples documents, archival records, interviews, direct observation, participant-observation and physical artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants invol vement in determining the business and information strategy of an organization, as opposed to survey method). Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the utmost care must be exercised to ensure that the norms of case study research do not distort true emergence for theory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement addressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology driving the investigation should be clearly specified. In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows: i) The research can study information systems in a natural setting, learn the state of the art, and generate theories from practice; ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place; and iii) It is an appropriate way to research a previously little studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research. Table 1 provides some detailed information about the cases. The interviews were held with Chief Financial Officer, Chief Technology Officer, Finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that each had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the sampling technique used in this research was purposeful sampling. Patton (1990) stated that a qualitative inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that the logic and power of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in thi s research is the organizations and holistic (according to Yin 1994, holistic is a single unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved. In this research, literal replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enterprise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research was answered by theoretical saturation (Glaser Strauss, 1967; Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a category where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and validated (Strauss Corbin , 1998). A schedule of interviewees is provided in Table II. In total, six interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collecting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to draw participants interpretations of their day to day actions as they affected and were affected by their perceptions on enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the consent from the interviewees, all interviews were tape-recorded. Tape recording helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six interviews were transcribed. Table I: Company Profiles Location Industry No. of Employees Company A Putrajaya, WP Property Developer, Hotel and Tourism Company B Kuala Lumpur, WP Hotel and Tourism Table II: Interviewee Details Interviewee Designation Company 1. CFO1 Chief Financial Officer CA1 2. CTO1 Chief Technology Officer CA1 3. FM1 Finance Manager CA1 4. ACC1 Accountant CB1 5. ACC2 Accountant CB1 6. ITO1 Information Technology Officer CB1 6.0 DATA ANALYSIS Using Strauss and Corbins (1990) approach, data was analyzed through various stages of coding to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the interviews was driven by the criteria of open, axial and selective coding (Strauss and Corbin, 1990). Open coding is the early conceptual names assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken. The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990). The final procedure was the process of selective coding. Selective coding involves the process of selecting and identifying the core category and systematically relating it to other categories from the axial coding process. All other categories derived from the axial coding process must be related in some ways to the core category, directly o indirectly. It involved validating those relationships, filling in, refining and developing those categories. Categories were integrated together and where a grounded theory was arrived at. Finally, there are the action and interaction strategies to manage a phenomenon and to have certain outcomes or consequences. 7.0 RESEARCH FINDINGS To examine and explain the phenomenon of interest under study is too complex to discuss in detail but a precise one is presented here to address the influential and valuable evidence. As information technology evolved overtime and as the competitive pressures for innovation increase, the thoughts of providing managers with information have become increasingly insufficient for decision needs. As accountants adjust to this evolving information environment, it is essential that they become more involved in applications systems innovation that supports management in making intelligent decision for the organization. The grounded theory analysis identified two interrelated aspects namely to understand the importance of enterprise systems innovation and the accountants involvement in business and information strategy of an organization. 7.1 Empirical Evidence Gathered in the Field 7.1.1 Enterprise Systems Innovation towards Competitive Environment Advances in IT/IS are regarded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). The ability to speed up decisionC making, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers in order to innovate for compatible enterprise systems applications. These were how the participants expressed it: CFO1: they track a lot of things.. like retail, tract a lot of things.. when you walk into the complex, its basically track and count how many people come to the complex, they also count what types of retail that sells a lot etc, they also check when is the peak period etc.. how much customer spend for each retail etc (the spending pattern). This things they need a system to do.. different company or industry will have different system la CFO1 added that: I think the organizations have to consider the needs not necessarily on the innovation issue.. I think the needs n costs involve.. if we need the innovated enterprise systems, then we have to take la.. especially for customer needs, value of customer, front end need or back end.. if you have a system that can save your time and cost, better for you to have it.. basically it depends on business needs and we cant basically follow the trend because it will cost a lot unless you are in the bussiness of developing the system then it is different we are only the users of the systems CTO1: To give more to our buyer or customer satisfaction, reduce time of complaint, reduce time of rectification, for example, you know that you managed to complete the tasks without even talking We have CRM system that we developed on our own.. ICIMS (integrated cost and contract managament systems) is more extensive.. where you can have analysis report from the system and will know which contractor did perform or otherwise.. which customers who have made payment and which have not etc so integrate a lot.. so when invoices have been prepared, we will be able to know where the invoices are located or sit down.. so to reduce the time of people not responding to their work.. meaning to say, the systems can keep track our work so they have to meet the time to make more efficient etc Furthermore, innovation either high or low from current, it is possible to innovate as it is if we want to tailor to industry. SAP systems is considered as general system where all industries can fit in.. but industry must tailored a bit to match the systems and the industry. If we want to customized, it is very costly ACC1: ermmm as a general actually it saves a lot of times.. in the sense like instead we doing manually , we uses the system to generate and to do the work for us.. basically what we need to do is just to punch in the figures and the next minutes just to generate it and from there we can get a lot of sorted out data that we need instead of doing it manually.. and that way will actually save a lot of our time and will be able to achieve our goal.. mission and things like tt it is very important to have a stable system.. to enlighten.. basically the whole role is to enlighten our job scope so that they can focus to other area However, the benefits from technological advances depend on the extent to which these technologies are utilized and it depends on the needs and requirements of the users. CTO1: let say this enterprise systems, the SAP systems the one that Ive mentioned just now is enough for PJH, only that we really dont use it and we did not optimize the SAP system.. because we use it for the sake of daily functions for accounting and procurement or purchasing la.. because in SAP itself has many functions.. you can plan and maintenance and sales and distribution and I dont think in our industry we gonna use that la.. it means that enterprise systems able to integrate for all la.. CFO1: I think if the innovation can give the management the system that can make an inform decision that enable to enhance the organizational performance if the innovation do not do that, it will be or they cannot meet the business needs, so forth and it also depends on the what management wants, if it is not depend on the what mgt want then it will not be useful 7.1.2 Enterprise Systems Integration to Smooth Business Operation The benefits of business information flows automation are the reasons why many companies started out the speculation about the need for integration of the most-computer-based business application. The implementation of this idea is clearly a recognizable trend during early years of the introduction of MRP. The capability of enterprise systems integration in providing analytical information for decision makers is highly required so that organizations are able to maximize and leverage their information assets over their competitors. CFO1: You should have a system that can cater for all la and fully integrated and the financial information the top mgt can have will be straight away good rather than adhoc information that finance produce ma some other produces other system and some more the information doesnt jive etc and u have to explain.. if everything is connected then it will be the best la Diff industry use diff system.. that is why some people can talk that one system can cater for all but basically its not.. I think a lot of companies they dont have.. problem is that they dont have fully integrated enterprise systems maybe because of the business and requirement of business and requirement of the each division or function and that is different requirement so they cant come to a common platform and where u can have same system CTO1: Is good, actually is good you know because you must remember that if you have so many systems, no point la.. let say we have accounts, human resource use different system, procurement use different system so the integration is quite difficult to do it.. like what we have in PJH, we use SAP and IFKAR.. since only one company that have its own system i.e IFKAR, it is easy to settle all the accounting matters in the system.. so the rest we use SAP in the holding company, so it means it is integrated human resource, payment salary etc we have 3-way matching so control is there.. FM1: Basically, it is not to say recent I remember we had the finance forum last time.. they said that the report was not friendly for top management to view.. what they did they have actually enhanced it it is just like innovation they create new report that links directly to excel.. they integrate not to say we cut or paste, but it integrates.. and they only allows to the top management to view they just press the button and from the data input that have in the jargon format, it will simplify to the top management especially for CEO ACC1: We are actually under HIS (hospitality information system).. like I say front office they have their own module, back end office have their own module, and when it come to other system like purchasing is not link to the revenue side.. so that is why I said it is separated one but it is still under the same company who managed it.. by the end of the month you have to take up the figure, because one side is revenue side and one side is the purchasing one is the cost or expenses side.. so therefore at this moment we dont link up yet, but the whole plan is supposed to link it up.. we dont link up yet and we do manually 7.1.3 Propensity of Accountants over Enterprise Systems Traditionally, accountants rely on standard financial reporting and have a narrow scope in producing report to support management in decision-making process. During that past two decades, the IS/IT has profoundly changed most organizations and their information needs, and therefore the accountants must adjust to these changes promptly. Accountants need to create and apply non-financial information in addition to the financial data that they routinely produce in order to contribute more effectively to managerial decision making. These are the expressions from the participants: CFO1: I think the accountants they mainly can.. they can basically give the input on what the end result should be and the IT experts is suppose to come out with how to process and how to get into that I think is important for the accountants to get involve CTO1: Has too Accountants should involve in the initial development and the design of the system or process of function We cannot see the result in short term but we will benefit from it for the long term and also for our future plan to innovate the system into more decision making kind of reporting, they will know what is the best for the company FM1: As accounting issues always change, we must alert to all FRS etc, so there would many changes that is required that reflect the system so accountant must involve on the enterprise system innovation ACC1: She needs too because at the end of the month if she encounters something does not balance she will definitely will look at us.. she will look for who ever is incharged.. then she will obviously bosses and team leader always bring out the question why u didnt you tell me.. that is why we make it habit to update her all the way through whether the system flow smooth, whether the system have problems.. whether it is small or big problem.. we update her just to avoid from her throwing back the question, why didnt you update.. and from there she can also assist us to resolve some problems and follow up as well.. so in other way, it is good for us as accountants to get involved 7.1.4 Collaboration among IT Experts and Accountants Accountants are well experienced in the record keeping and data management aspects of order entry, purchasing, inventories, receivables and more. They should be able to improve information availability and smooth the business operations through working together with IT experts to ensure a better manage of data flows between business functions. Since accountants already understand the flow of managerial information needed and indirectly understand some of the information systems, they are well-equipped to contribute to the successful of enterprise systems innovation. This will definitely result in business advantages for their organization. CFO1: I think is very important to work closely or together between these two divisions.. I think IT also not only serve the accounts and finance buat also, sales and makerting, the project management and whatever business that they required etc.. basically IT mainly developing the systems etc.. I think upfront business customer mostly is very important. Sometimes, we are the accountants work within the box n dont think outside the box this is their world figure, figure, figure if no business, the world is nothing CTO1: To me is important to collaborate, let say you want to setup a new system, either accounting or else.. if the accountant does not involve, that person will not know and cannot see the process and flow of information.. so when you cannot see the whole process, you will only get the information and not the flow of information.. you will only get the end result and that end result might be true or might not be true.. so if you know the system well, you can trace directly or you can spot where is the problem for example this is wrong due to wrongly punch-in the figures or wrongly entered the coding etc Accountant that do not use the system at all, he or she will only know that they will get the report probably difficulty in terms of how they want to judge their peoples burden of the job to key-in here and there to produce the report etc, he or she only knows that the report is there.. Second, in accounting it must be properly structured the chart of accounts.. if not, the report will be a mess if you dont really involve in the process, u cannot see the best to structure your company chart of accounts because your chart of accounts is already mess due to not detail it out correctly.. u will not get good reporting in decision making.. like old-old accountant, they dont really want to get involve and things like that ACC2 and ITO1: IT and accounts: Yes, the collaboraion it is very important in this hotel, accountants must get involve when there is a problem etc because accountants usually have their knowledge in accounting and they will describe these problems to IT dept to help them rectify the problems.. like what I said just now IT then will identify the problem and inform our support or developer.. so basically, through this collaboration between accounts dan IT will make the use of the system become better and smooth so basically accountants involvement will contribute tu success la yes, accounts should highly involve to contribute on the success 7.1.5 Monopoly and Manipulation over Information Today, managers rely more on the enterprise application systems to provide them with business data or information needed to make critical decisions. The benefits of business information flows are the core reasons why many companies started out on speculation about the need for integration or innovation of the most enterprise systems in business application. However, manipulation of information is critically required for managers in decision-making. Although advanced technologies are mushrooming, it will never ensure the IT payoff or return on investment unless managers understand the ways in which information is acquired, monopoly and manipulate over the information perfectly. These are the comments from the participants: CFO1: Not so much in the business process itself, the requirement itself from the user what you want to capture, it is more on the business requirement what you want data is for.. then you determine what system you want that enable you to capture the information.. the information to capture must be useful for you to make decision or for you to monitor certain business.. I think it is more on buss requirement how you analyse the information is also important now for you project for the future.. of course how other people or business partners will react to the future.. it doesnt mean that you have these you will be able to perform well.. it is back to human la.. the person who make that decision.. you can make bad decision too.. I think back to the risk la I think organization have the people analysing risk of the business.. risk is becoming more important issue.. if it is not old school of thought not only accounts.. risk is becoming the big topic.. if we talk about risk, we have so many risk, credit risk, buss, country risk, currency risk, interest rise there is wide topis of risk.. if your organization can come out with something that can analyse each of these risk, then it will be very good.. CTO1: Actually what ever information you have is useful, even little.. but if that information is not manipulated into the right way, its useless u have to manipulate it according to companys requirements lah.. because let say you have database for customers but if only just as a database and just as reference, it is no use probably from the customer database u can manipulate from their income let say, or age, what type of houses the customers previously bought so from there on, u can look at the trend, or even from there on company can predict future products and trend of market ACC1: Basically Ive seen all the systems generate the same information but it depends on the particular person who is in charge of the particular project are you picking up the right points presents to the top management and how to fight for it.. so it is very open question.. so I truly think the person that whether you are taking the right report sending the right message across the did you actually achieve or maybe answered your superior boss or not.. as competition you want to compare, you must know what you are competing information is there, how do you park your information FM1: i think is the people how advanced the technology or systems you have, but the people must be good to manipulate the information ITO1: very useful la.. even system that we use right now, if we are good in analyzing the report, what action should we take from the report or information, it will make our company become more successful and become better the most important we should know what types of information that we need and action to be taken for this hotel if that information can generate or how we can manipulate the report, then is good la it does not mean that we need latest technology in order to be competitive 7.1.6 Business and Information Strategy of an Organization In this research, information use is always interacted with the technology that provides access to such information. Despite all of the benefits promised by the developers, concerns have been raised on low levels of usage for decision support systems (Giupponi et al, 2007) and about the difficulty of determining the benefits against costs (Reeve and Petch, 1999). Having access to huge amount of managerial information such as customers feedback, resource status, financial information etc would by itself provide a competitive advantage to the organizations. CFO1: Definitely, because who ever can get better information will make more inform decision la.. definitely have the competitive advantage especially when you can get information on competitors.. I think in Malaysia is difficult la most of them dont want to give out the information i think innovation is one part la because u have the systems but you must feed it with information.. if you dont feed it with information, there would be nothing there but basically having the system would be easier la Managerial information produced is useful information but you must be able to digest it and come out with analyses in such a way for you to move forward or improved la.. if it is just a data and not well analysed, I think, thats why sometimes it depends on the users some people will find it very useful to analyse it and come out with the conclusion that you have or must to move forward etc.. some people take it and use it.. but basically is up to the person .. but it is good to provide data with information is up to the person who want to analyse n use it CTO1: yeahh definitely because when organizations are at competitive advantage, it means they are leading and if they want to keep them sustainable they must be innovative all the time.. what ever improvement they need to do, they have to do not only innovative on the product but it has to be innovative in creating in improvement of processes in shortcutting the time etc proactive in taking the action rather than wait for the later time ACC1: yeahh you invest into a system at the end of the day you can generate few times you can make it the revenue and things like that why not from business point of view before we decide to buy the system obviously we must know how much we can generate as well.. if this system come into place, can we generate the amount of money that we want.. we are talking about overlapping few times a lot of time from the costs that we are using.. so if it is justified, why not!! 7.2 Formulating a Grounded Theory for Enterprise Systems Innovation and Accountants Involvement in Determining the Business and Information Strategy of an Organization The categories that emerged from coding the phenomenon have been transformed into variables and connected to form a grounded theory. The core phenomenon emerged from the data was the monopoly and manipulation over information that commented by the participants. The whole theory is summarized in Figure 1 that explained the propensity of accountants to get involved in enterprise systems innovation in providing useful and valuable information to decision makers. Within this grounded theory, the propensity of accountants, the collaboration between IT experts, enterprise system innovation and integration were all directly linked to one another to show the relationship between the variables. The relationship between variables was described through the flow of the arrows. Advanced of IS/IT is described as giving a great impact to the usefulness of information to strategic and competitive decisions. Accountants need to use their information expertise to play a larger role in determining the adoption of enterprise application systems that improve the timing, flexibility and relevance of information produced for managerial decision-making. As information advisors to decision makers, accountants need to keep pace with evolving information requirements and use their knowledge to participate in enterprise systems innovation. All the participants interviewed have the same opinion that the accountants must get involve in determining the appropriate enterprise application systems either the system has been adopted or to be adopted. Accountants already contribute to systems by structuring data and defining information measures. They can improve the enterprise systems innovation through a broad understanding of decision requirements, the changing information ne eds of organizations and as well as the system characteristics. Traditionally, accountants rely on information from typical financial statements in producing report to support management in decision-making. As the market trends changed and the economic environment growth spectacularly, the accountants must adapt to the rapid changes on enterprise systems as a new economic reality to increase the ability to leverage transaction data for business advantage and also to provide more complex information needs. Accountants need to create and apply non-financial information (other than standard financial reporting) in order to contribute more effectively to managerial decision making. In this case, the collaboration between IT experts and accountants was identified to be crucial and highly required to meet the information demand by decision makers. IT experts are the people that responsible in providing the technical expertise in an organization, while accountants are the people who are responsible in producing, analyzing and communicating information t o decision makers. Therefore, to meet the information needs of the future and to keep up with changes that have already occurred in users needs for business information, accountants must expend their involvement with IT experts beyond the traditional ways of thinking. Therefore, indirectly, the evolution process certainly reflects organizations to innovate for a change especially in determining the business and information strategy of an organization and the efficient use of information leads to organizational competitive advantage. In this case, enterprise systems innovation and enterprise systems integration were found to be the factors that contribute towards the success of an organization. Information becomes a valuable asset in the organization and is pivotal particularly in improving the timeliness and quality of the input to the decision process. The emergence of enterprise application systems in this case, did contribute the management in making strategic planning, controlling, decision-making and continuous improvement for the future. For example, upgrading were done in Company A quite frequently to ensure smooth business operation and produce information needs to decision makers. The enterprise system adopted by this company is sophistic ated and high-end technology. However, most of the six participants addressed that innovation to enterprise systems would depend on the needs and requirements by decision makers in the organization as it reflects the return on investment. The costs involved, training and the benefits of adoption over the resources produced are among the major factors to be considered when organizations decide to innovate. The participants also addressed that it was not necessarily to adopt the latest technologies available in the market to compete with competitors or to adopt the latest technology based on current market/trend or to follow the competitors technology without thoroughly analyze the impact on such innovation. The adoption of the latest technology by organizations does not guarantee that they will perform well and be the market leader in the industry. The participants argued that for a better understanding of usefulness of information is equivalent to understand of ways in which the information is acquired, manipulat ed and used by the individuals and group within the organizations. Manipulation and monopoly over the information was considered as the fundamental influence that leads to the competitive position of an organization. It means that information that is acquired and manipulated perfectly inevitably leads to better business and information strategy of an organization. 8.0 CONCLUSIONS As has been addressed in the introduction, business information is very crucial in sustaining competitive advantage (Claudia, 2005). Business information and technology become an integral part of organizations decision-making and management processes. Managers rely more on enterprise systems to provide them with the business data needed to make critical decisions (Bendoly et al., 2008). Bendoly et al (2008) stated that different strategies depend on different types of information available from the enterprise system that results in strategic performance along various dimension and strategic performance represents key performance indicators that define the organizations strategic effectiveness. As the technology advances, the deployment of information systems and technology in business and government increases rapidly. Therefore, researchers in IS field are concerned on how to design more useful IS for organizations (Legris et al., 2003, Elbeltagi, 2005; Jeyaraj et al, 2006) and with evaluating the impacts of IS on individuals and organizations (Torkzadeh and Doll, 1999; Sodja, 2007). Arguing for a better understanding of use and usefulness of information provided by the system is equivalent to arguing for a better understanding of the ways in which information is acquired, manipulated and used by individuals and groups within organizations (Diez and McIntosh, 2009) and how information provided by the systems leads to organizational competitive advantage. The grounded theory study provides an in-depth understanding of the way in which enterprise systems innovation directly linked to the business and information strategy of the organization. As the technology grows rapidly, the accountants must adjust to this evolving information environment and involve in enterprise systems innovation as they are the providers of valuable information to decision makers. Enterprise systems innovation affects the usefulness of information to strategic and competitive positions. Accountants need to use their information expertise to play larger role in innovation process that improve the timing, flexibility and relevance of information produced for managerial decision making. As information advisors to decision makers, accountants need to keep pace with evolving information requirements and use their knowledge to participate in innovation process especially on enterprise systems. This study also provided insights on how organizations can make the most efficient use of the information residing in their systems. The results from this study support the view that enterprise information use would be as important drivers of success in an enterprise systems innovation. No matter how sophisticated the technologies adopted in the organizations, and without accountants having a better understanding on how the information is acquired and manipulated, the innovation is said by itself as not providing a competitive advantage. Hence, measuring the value of information to utilize it to its best strategic advantage has been strongly addressed by Glazer (1993). Glazer (1993) stated that although through the implementation of IT many companies are swimming with information, very few have gained a competitive advantage through their improved data flow. In short, it is not so much on the technology but the information that is delivered is the cause to success.