Self-Disclosure Peer Review Essay Example for Free

Self-Disclosure Peer Review Essay In the field of psychiatry, self-disclosure is only limited on the side of the therapist because the purpose of the session is to elicit as much information as the therapist can from the client. This is necessary so as to effectively provide solutions for the client’s psychological problems. If the therapist would inject self-disclosing moments during the session, this can either make the client feel insignificant and incompetent. However, if self-disclosure would be used appropriately, it can further enhance the session thus speeding up the process. In line with this, I think if a therapist decides to disclose personal experiences or information to the client, caution must always be in mind. Clients should be treated gently as if they are always in a vulnerable state. Through this, additional problems or conflicts can be prevented from manifesting. Post No. 2 by Meagan Bowser I agree with what the learner have posted about self-disclosure. This method should be utilized correctly and it should be implemented at the right time. Therapists must always put the clients first before themselves during sessions so as to emphasize that the focus are the clients and not the therapists. However, since people are distinct from one another using self-disclosure as a tool to resolve problems can have varying results. A certain approach for a specific client may not be applicable to another client. More so, is it appropriate for therapists to make up information in order to show empathy? For example, if a therapist has no experience or any idea about the situation of the client, can the therapists create fictional experiences so as to make the clients feel that they are not alone? Will this gesture be ethical or not?

Food Shortages :: essays papers

Food Shortages One of the most complex issues in the world today concerns human population. The number of people living off the earth’s resources and stressing its ecosystem has doubled in just forty years. In 1960 there were 3 billion of us; today there are 6 billion. We have no idea what maximum number of people the earth will support. Therefore, the very first question that comes into people’s mind is that are there enough food for all of us in the future? There is no answer for that. Food shortage has become a serious problem among many countries around the world. There are many different reasons why people are starving all over the world. The lack of economic justice and water shortages are just merely two examples out of them all. Danielle Knight stated that â€Å"The true source of world hunger is not scarcity but policy; not inevitability but politics, the real culprits are economies that fail to offer everyone opportunities, and societies that place economic efficiency over compassion.† The author is trying to say that, basically, world hunger is mainly caused by us humans. The world is providing more than enough food for each and every one of us on earth according to the report - 'World Hunger: Twelve Myths'. The problem is that there are so many people living in the third world countries who do not have the money to pay for readily available food. Even if their country has excess food, they still go hungry because of poverty. Since people are mistaken by â€Å"scarcity is the real cause of this problem†, governments and institutions are starting to solve food shortage problems by increasing food production, while there really is an excess of food in some countries. Although the green revolu tion was a big success globally, hunger still exists in some countries. The author stated, â€Å"Large farms, free-markets, free trade, and more aid from industrialized countries, have all been falsely touted as the ‘cure’ to end hunger†. All of those are used to promote exports and food production, it doesn’t increase the poor’s ability to buy food he says. What the government really should do is to balance out the economy, and let more people earn more money to buy more foods. Sandra Postel, on the other hand, has a different opinion than Danielle’s. She proposed that â€Å"without increasing water productivity in irrigation, major food-producing regions will not have enough water to sustain crop production†. Food Shortages :: essays papers Food Shortages One of the most complex issues in the world today concerns human population. The number of people living off the earth’s resources and stressing its ecosystem has doubled in just forty years. In 1960 there were 3 billion of us; today there are 6 billion. We have no idea what maximum number of people the earth will support. Therefore, the very first question that comes into people’s mind is that are there enough food for all of us in the future? There is no answer for that. Food shortage has become a serious problem among many countries around the world. There are many different reasons why people are starving all over the world. The lack of economic justice and water shortages are just merely two examples out of them all. Danielle Knight stated that â€Å"The true source of world hunger is not scarcity but policy; not inevitability but politics, the real culprits are economies that fail to offer everyone opportunities, and societies that place economic efficiency over compassion.† The author is trying to say that, basically, world hunger is mainly caused by us humans. The world is providing more than enough food for each and every one of us on earth according to the report - 'World Hunger: Twelve Myths'. The problem is that there are so many people living in the third world countries who do not have the money to pay for readily available food. Even if their country has excess food, they still go hungry because of poverty. Since people are mistaken by â€Å"scarcity is the real cause of this problem†, governments and institutions are starting to solve food shortage problems by increasing food production, while there really is an excess of food in some countries. Although the green revolu tion was a big success globally, hunger still exists in some countries. The author stated, â€Å"Large farms, free-markets, free trade, and more aid from industrialized countries, have all been falsely touted as the ‘cure’ to end hunger†. All of those are used to promote exports and food production, it doesn’t increase the poor’s ability to buy food he says. What the government really should do is to balance out the economy, and let more people earn more money to buy more foods. Sandra Postel, on the other hand, has a different opinion than Danielle’s. She proposed that â€Å"without increasing water productivity in irrigation, major food-producing regions will not have enough water to sustain crop production†.

Edward and Adam role play Essay

The piece did not have a title. As it was an assignment we didn’t name our play. It is called Edward and Adam role play, because in this scenes we show when Edward has just been captured and he meets Adam for the first time. Edward is really confused, and when Adam try to calm him down, he thinks that Adam is an Arab who’s there to beat him up again.  AIM OF THE PIECE: I think that the main aim of the piece is to show how two men kept in captivity would react when they meet for the first time. Adam is an American doctor, while Edward is an Irish journalist. Edward, is steady and thoughtful. A hard-living, hard-driven man, he is tormented by the regret that he has pushed away his wife and not taken the time to know his children, and now never may. He is a complex, charismatic, charming and irritating man, whose best weapons against despair and self-pity are quick jokes, biting humor and a healthy awareness of his failings. When Edward is being taking into the cell he tries to fight back, by spitting at the Arabs. The reaction of the Arabs is shown with violence, and Edward get beaten up. When Adam sees what is happening he tries to help the new arrived, but he gets beaten up as well. When Edward wakes up, he ears the voice of a stranger, that stranger is Adam, who is trying to reassure him that everything is fine. Edward first response is trying to get away from the chains, and trying to find a way out of the jail. When he finally realises that he’s locked up with a stranger, he starts screaming that he’s Irish, and that he’s country is neutral. In all this time Adam is trying to interrupt him, but Edward completely ignores him, until then he starts asking questions. What he hears, he’s not what he expected. In fact he has been told that he would stay in the cell for an indeterminate time. In the scene there isn’t much movement as they are both suppose to be chained up. The only movement we get in the scene is when Adam starts exercising, and tell Edward that he should do something as well, to keep his mind full. Edward is still really confuse and want to know more about his new â€Å"friend†. He keeps on asking questions, and they start to know each other better. The scene finish up when Adam tells Edward that he’s not alone as he has got him to watch over him. We of course choose this ending by the title of the play. PRESENTATION: The piece has been presented well, and my partner and I have done a good job as the piece was understood by everyone in the audience. As we weren’t able to use the stage once more, we used another space in the room. We planned the scene carefully, and we decided to have Adam sitting down lining against the wall, reading the Koran. When Edward is coming in we have both of the characters trying to fight back the Arabs but as both get beaten up they faint. When Edward wakes up, he’s very scared as he founds out that he is chained. For a moment he thinks he’s dreaming, but when he realizes that that is reality, we can feel the stress and the fear coming out of his voice. Adam is tries his best to welcome him in the cell. But how can you make someone welcome when you are kept in chain? Edward is really stressed and keeps on asking more questions as he wants to know more about what it’s happening. After a while Adam start getting exercising, but this only makes Edward more confuse and makes him ask more questions. When the two men get to know each other more, Edward start to relax, and they start to talk normally and calmly, about everyday things, such as family, sports, jobs and so on.  For most of the scene the two men are sitting down lining on the wall, talking.  In this scene we had a big contrast between two different men, such as Adam and Edward.. Adam, is very calm, kind, and tries to reassure Edward. While Edward is very aggressive, as he’s just been captured, and in first place he thinks that Adam is an Arab, and he doesn’t trust him. STRENGTH AND WEAKNESSES: The piece strength as weaknesses as well. Once again I think that my partner and I have done a good job, because we have done a original piece, which I think has impressed the audience, as we have explored the inner side two men who meets for the first time in a situation of hostages. We wrote a script of the piece so that we would have been able to remember the piece. I think that the main strength of this piece is that I had the opportunity to work with the same partner, and we put very good ideas together. Some of the weaknesses of this piece were that we couldn’t act the piece on the stage, I think that it would have been more effective as we would have had more space, and we could have used the lights as well.  PROBLEMS I HAVE EXPERIENCED: The major problem in acting this piece was that I was suppose to calm down a man who has just been captured and thrown into a cell. I had to be very patient into the play as Edward kept on interrupting, and kept on asking questions.  Looking back at the play I think that I have done a good job into acting Adam, and I also enjoyed it.

Technology and Information Revolution - 598 Words

Technology and Information Revolution Introduction American families are going through significant social change as a result of the continued acceleration of information and technology. The most pervasive force in the disruptive social change American families are going through is the social network. Social media not only creates a more egalitarian society, it brings a level of real-time communication within families that didnt exist before. Analysis of How Technology Is Changing The American Family The combination of always-on social media, websites and sources of entertainment, in addition to the continual stream of communications from employers can create a highly information-congested lifestyle (Acello, 2012). The perception many have of how technology is affecting the American family is negative, with parents who have jobs continually being reminded of their work responsibilities through Blackberries, the thin Personal Digital Assistants (PDAs) that are now ubiquitous in many companies (Acello, 2012). Many call them crackberries because it is commonplace to see dads and moms typing furiously into them as they are at soccer games, concerts or other family events. This always-on nature of work is changing the social fabric of the American family by making the line between professional and personal lives more blurred. Many consider this to be a sign of the American family being more beholden to the need to always respond immediately, the addiction to urgencyShow MoreRelatedThe Background Of The Information Revolution962 Words   |  4 PagesThe background of the information revolution The Information Revolution means it began with the digitization of individuals enterprises, which create networks of increasingly ubiquitous computers, mainframes in the 1950s and 1960s, mini-computers in the 1970s and 1980s, PCs in the 1980s and 1990s, in the half of 20th century, there were a dramatic changes of the digital, it outsource the other old-function: information management, the information revolution first start with Mechanical CalculatingRead MoreInformation Technology and Society Essay1093 Words   |  5 PagesInformation Technology has the potential to change societal structure and processes similar in scale to that of both the Agricultural Revolution and the Industrial Revolution. On this basis governments should ensure provision of Information Technology to all members of society as a matter of urgency. Discuss. Today, we are experiencing a technological revolution. There is nothing silent or stealthy about it – we are aware of new technology arriving every year. In-your-face advertising and attractiveRead MoreThe Social Outcomes Of Digital Information Revolution Essay1562 Words   |  7 PagesOutcomes in Digital Information Revolution Throughout the years’ digital information has changed both, society and the way professionals continue to study it. Although, the digital information revolution is seen as the world’s biggest innovation, it has brought with itself positive and negatives outcomes. It has helped society but it has also damaged it. Within the context of the social theories and perspective studied in class, the outcomes of the digital information revolution support the socialRead MoreTechnological Convergence1577 Words   |  7 PagesConvergence is defined as the interlinking of computing and other information technologies, media content, and communication networks that have arisen as a result of the evolution and popularization of the internet as well as the activities, products and services that have emerged in the digital media space. Convergence is loosely defined as the occurrence of two or more things coming together to eventually meet and or in which old and new intersects or builds upon. Although for the consumer convergenceRead MoreCritically Discuss The Proposition That Ours Is An Information Age 1060 Words   |  5 Pages Critically discuss the proposition that ours is an information age According to Toffler (1980), the word was shaped by three unstoppable technological revolution. The first was the agricultural revolution and the second the Industrial Revolution. The third is the information revolution that brought  the earth-shaking changes  to our society and give  a  gorgeous brushstroke  to  people s  colorful  life. In mid-15th century, people did not have access to mobile phone and internet, they  can only  writeRead MoreSmart Products : A Competitive Marketing Strategy1044 Words   |  5 PagesSmart Manufacture Introduction: Since the concept of smart grid was presented to our life, the word of smart is using on every products. The new technologies will invent by an each day, hour or even minute, and a life cycle of a new product continually decreases. Therefore, companies want fit into the new environment so that the â€Å"smart products† became a strong marketing strategy to let enterprises win in the business games. A smart product would be a smart strategy at the beginning time such asRead MoreDigital Revolution1172 Words   |  5 Pagesâ€Å"Describe the impact of the digital revolution on marketing and on consumer behaviour† What is Digital Revolution? It is the change to digital technology from analog mechanical and electronic technology which happened during 1980s and still going till today. What is Marketing? Marketing is a process of selling and promoting good and services; it involves market research as well as advertising. What is Consumer Behaviour? It is a study about people, who are consumers of how, why, when, andRead MoreThe Impact Of Technological Revolution On North Carolina s Economy Essay905 Words   |  4 Pagesconnected to newer technologies such as the Internet, tablets, or cell phones. This response is due to the rapid expansion of the globalization concept occurring during the technological revolution. The technological revolution is credited for enhancing the U.S. and global economies. While this is true, the effects of the technological revolution varied around the U.S. This paper will focus on the technological revolution effects on North Carolina’s economy. The technological revolution spanned manyRead MoreEmergence of Globalization Phenomenon1521 Words   |  6 Pagesthe advent of cheap, faster and reliable communications which act as a medium for growth, productivity and social interaction. Different technologies developed fairly independently like computers, satellite TV, print media and telegraphy have fused together to form the global communication network. The proliferation of information and communication technologies (ICTs) and the possibility of wire and wireless almost everywhere, no spot on earth is apparently left untouched by global communicationRead MoreImpact of Information Technology in Business Communication1181 Words   |  5 Pages*IMPACT OF INFORMATION TECHNOLOGY IN BUSINESS COMMUNI*CATION We are in the midst of a third major revolution in human civilization. First there was the Agricultural Revolution, then the Industrial Revolution, and now we are in the Information Revolution. Information and communication technology and a world wide system of information exchange has been building growth for over a hundred years and physical technology and industry is not slowing down in growth - rather it is accelerating. Information

Part C Toyota s Financial Analysis - 768 Words

Part C: Toyota’s financial analysis Toyota’s business divisions encompass automotive operations along with financial and other customer services operations. Among these activities, automotive operations, which accounting for 89% of the company’s revenue in 2012 (toyota-global.com), are major segment of the business. In 2012, Toyota’s predominant markets for vehicle sales include: Japan-28%, North America-25%, Europe-11% and Asia-18% (toyota-global.com). Overall, the automobile industry is intensely competitive and highly volatile. Customers’ demand for personal vehicles is affected by many factors, including: social, political, technological and economic conditions (toyota-global.com). These factors can fluctuate the supply and demand of†¦show more content†¦Toyota’s unit sales have dropped approximately 11% since 2010 in North America. However, there was also significant increase of sales in Asia and other regions. The following table compares between the company’s ov erall operational results in 2011 and 2012: According to the table above, Toyota’s net revenue of 2012 has decreased from 18,993.7 billion to 18,583.6 billion or approximately 2.2% compared to previous fiscal year. This is partially the negative results of currency fluctuations within different regions in which the company operated combined with the numbers of increase/decrease in automobile sales and other factors within these regions. Notably is the serious decreasing in revenue of the company at 12.5% in North America. The declining revenue and net income of Toyota in 2012 has also led to reduction in the company’s earnings per share. Specifically, Toyota’s EPS has dropped from  ¥260.32 to  ¥180.4 (financial.morningstar.com). An increase in the company’s dividends from  ¥39.71 to  ¥94.29 combined with the above earnings per share has caused the company’s payout ratio to increase from 15.3% to 52.3%, which in this case is unfavourable. Toyota’s financial conditions in 2012 has also become the major reasons for the declining of the company’s return on assets (1.36% to 0.94%) and return on equity ratios (3.95% to 2.72%). The company total liabilities increased from 65.35% in 2011 to 65.58% in

The On The Consumer Market - 891 Words

The consumer market is an extremely complicated place and the rate at which it is growing and changing has been exponentially increasing over the last several decades. New technologies make the transfer of funds and services easier then ever but they also allow for more legal and moral loop holes to be taken advantage of. Being a consumer in this modern economic climate requires a savvy understanding of things like the global market, international financial interests and malicious scammers looking for easy marks. Being an effective consumer means having and using a small, workable, amount of knowledge about the consumer market place, or being consumer literate. Consumer literacy is specifically important to college students because companies tend to target them with deals full of hidden fees and bundled services and rely on them not to question what they are being asked to pay. College students are at the beginning of their financial career and saving borrowing and spending money do esn t work in the real world quite in the same way that it does with your piggy bank. Starting in college, early in one’s financial career, to make smart financial choices will set a life long precedence of wise financial management. By doing some simple things to keep ones finances organized one can improve their financial standing, and open themselves up to opportunities which would have otherwise, with poor financial management, not have been available. A college student who squanders allShow MoreRelatedThe Consumer And Business Market1073 Words   |  5 Pages Part 1: The Consumer and Business Market The company chosen to be the focus for the marketing management is the Edible Arrangements. According to Popkova, Abramov, Ermolina, and Gandin (2015). The headquarters of this company are located at Soweto in South Africa. Its mission statement is: â€Å"To supply chemical-free vegetables for the benefit of both the customers and the shareholders† (p.16). The act of the former marketing manager developing an advertising campaign before the marketing strategyRead MoreThe Consumer And Business Market Essay1071 Words   |  5 PagesPart 1: The Consumer and Business Market The company chosen to be the focus for the marketing management is the Edible Arrangements. According to Popkova., Abramov, Ermolina, and Gandin (2015), The headquarters of this company are located at Soweto in South Africa. Its mission statement is: â€Å"To supply chemical-free vegetables for the benefit of both the customers and the shareholders† (p.6). The act of the former marketing manager developing an advertising campaign before the marketing strategyRead MoreConsumer Behaviour in the Consumer Electronics Market4809 Words   |  20 PagesContent 1. Task 1 - Consumer Behaviour in the Consumer Electronics Market 1.1. Task 1a): Recommended Marketing Actions for Influencing Individual Consumer Behaviour†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 1.2. Task 1b): Multimedia Strategy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.15 2. Task 2 - Individual Critical Reflection on Learning Outcomes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 3. Literature†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...18 1. Task 1 - Consumer Behaviour in the Consumer Electronics Market 1.1. Task 1a): Recommended Marketing Actions for InfluencingRead MoreConsumer Markets and Consumer Buyer Behavior1773 Words   |  8 PagesPrinciples of Marketing, 14e (Kotler) Chapter 5 Consumer Markets and Consumer Buyer Behavior 1) ________ is never simple, yet understanding it is the essential task of marketing management. A) Brand personality B) Consumption pioneering C) Early adoption D) Buying behavior E) Understanding the difference between primary and secondary data 2) The consumer market is made up of which of the following? A) individuals who acquire goods or services for personal consumption B) householdsRead MoreThe Market And Consumer Trends2058 Words   |  9 Pageswhich wine market he should focus his resources on, and how his wine can be effectively distributed across France and exported to foreign developing markets.    The Wine Market: As of 2016, the global wine market shrunk by 7.6 percent, to generate $319,816 million while production volumes grew by 2.1 percent. (MarketLine, 2016). The reasons for this are explained in the â€Å"Market Consumer Trends† section of this report. Europe and Asia-Pacific occupy nearly 75 percent of the overall wine market, followedRead MoreIndustrial Market vs Consumer Market2083 Words   |  9 PagesIndustrial Market Vs Consumer Market Market Structure Understanding Industrial markets Industrial Market Geographically conc. Fewer buyers (relatively) Big buyers ( small number of large buyers) Consumer Markets Geographically dispersed Mass markets Free Market (large number of buyers) 1 Industrial Market Vs Consumer Market Market Structure - Example Understanding Industrial markets Industrial Market ( Rutile for Paints) Major ten cities. Fewer buyers (example 500) Oligopolistic buyers withRead MoreThe Benefits Of The Consumer Market930 Words   |  4 PagesOur consumer is a student with an income of  £50 to spend on rice (Good X), costs  £2 each, and beef, costs  £5 each (good Y). If all the  £50 was spent on rice than 25 items could be bought. If all the  £50 was spent on beef then only 10 items could be bought, this is exhausting all of the consumer’s income, this is illustrated in the budget line. In turn, we also could look at the line to see what other combinations we could have, for example, if the consumer only bought 15 items of rice than 4 itemsRead MoreDifference Between A Consumer Market And Business Market949 Words   |  4 Pagesdifferences between a consumer market and business market. Consumer marketing focus is on the individual buyer, whereas business marketing focuses on selling to a business or a firm. Both the consumer market and the business market have to carefully form marketing strategies in order to attract business. In addition, both should have a good focus on new-product development and identifying new trends in order to attract costumers and businesses. One difference in between the consumer market strategy andRead MoreMarket Research: Consumer Goods2613 Words   |  11 PagesConsumer Goods Introduction and Purpose: What are consumer goods? Consumer goods are new items intended for sale to consumers, and are different from capital goods. There are three major types of consumer goods. The first is durable goods. These are meant to be used continuously or repeatedly for over 3 years, such as appliances and cars. The second type of consumer goods is semi-durable goods, which can be used on multiple occasions and have an expected lifespan of 1 to 3 years, such asRead MoreMattel And The Chinese Consumer Market Essay1203 Words   |  5 Pagesaccessories. The flagship store had to close its doors in two years, because of global cultural issues that hadn’t be well thought out. This paper will discuss those issues and it present some solutions on how Mattel can be successful in the Chinese consumer market. Problems Mattel Faced In 2009, Mattel, one of the world’s largest toy maker, opened its flagship Barbie Store in Shanghai, China. Mattel invested over $30 million in the House of Barbie that eventually closed its doors in two years. Gar Crispell

Management In Accounting And Professional -Myassignmenthelp.Com

Question: Discuss About The Management In Accounting And Professional? Answer: Introduction Artificial intelligence is the concept where human intelligence processes are simulated by machines, typically computer system. It is basically an attempt to create artificial systems that possess intelligent behaviour. The development of AI is taking place quite quickly an in business world, AI is enabling the businesses to function smartly and efficiently. With the development of advanced technologies in several areas, the business entities are looking for more powerful, unique and sophisticated business solutions to improve and streamline their processes. Artificial intelligence encompasses numerous technologies such as machine learning, robotics, knowledge reasoning, natural language processing, cognitive computing and computer visions are few of its main branches. Many industries have started implementing some or the other applications of AI into their regular processes. However, the potential of AI applications is yet to be realised by businesses. The concept of artificial inte lligence is still being developed to design such applications which can readily form their decisions without any human intervention. The organisations which are looking forward to make use of AI opportunities are required to continuously monitor its development and has to ensure the availability of appropriate technical infrastructure that supports its implementation. The development would not replace the human operators in the near future however it will enable organisations to do much more with its innovativeness. Impact of artificial intelligence on accounting profession Artificial intelligence enables the machines especially computers to perform tasks that are decision based and which were performed by humans previously. One of the main branch of AI, named as machine based learning is progressively making the analysis procedures improved and simplified based on which various decisions are made in the businesses (Ranjan, 2009). The adoption of artificial intelligence tools and techniques in businesses helps the managers to improve the overall operational efficiency and productivity of business. Every enterprise has to perform various functions to conduct its business. Accounting is one of such important function that is undertaken in almost every organisation whether small or large ones. The term accounting has a wide scope and covers various types of accounting such as management accounting, financial accounting etc. Accountants of the business organisations have been using the tools and techniques of artificial intelligence since last many years wi th the intention of improving their functioning and adding more values to the businesses. The ultimate purpose of accounting profession is to improve the decision making capability of the company regarding the investment decisions. Accountants are expected to provide appropriate advise to their clients that helps them in their decision making process about the resource allocations. The use of artificial intelligence systems in accounting profession aids the accountants to use radically different and advanced approach to fulfil the ultimate objective of their profession. The accountants are appointed to report to the stakeholders of the company about the financial outcomes of the business of employing organisation. The investors and providers of finance need to gain trust and confidence about the companys financial performance before lending their funds and hence accountants are accountable to them. To fulfil their responsibility, accountants need to apply their core competencies and skills while reporting to company such stakeholders. The use of AI tools enables prompt availability of accurate financial results as and when such information is required. The implementation of AI technology in accountancy profession has helped in automating the tedious tasks of data entry thereby allowing the accountants to create better insights from the improved analysis of data (Alles, Kogan, Vasarhelyi, 2000). Deployment of artificial intelligence does not only emphasises on the accuracy and speedier processing of accounting and financial information but it also releases them to focus on other valuable tasks such as problem solving, strategic decision making and other decision making (Chandi, 2017). AI is continuously being developed by several accounting firms to interpret and analyse accurately the huge volumes of data in real time. It performs more analytic and sophisticated calculations and computations that supports the decision making regarding significant business aspects (The accounting strategic IT Conference, 2018). The auditors of companies are using AI tools which have natural language processing capabilities for the purpose of interp reting the contracts and deeds that they have to examine during the course of their professional engagements. The accountants role is also changing with the evolution of AI system (Ovaska-Few, 2017). They are required to be more skilled to utilise the opportunities provided by artificial intelligence such as they might require good knowledge of techniques of machine learning. Also, they are required to apply more critical thinking by adopting innovative ways of thinking and to enhance the communication skills ((ICAEW, 2017). Opportunities from Artificial intelligence The introduction of AI system has automated the general accounting functions at basic level but the use of more developed and sophisticated artificial intelligence tools will facilitate the automation of higher level accounting function. It will bring more employment opportunities for the white-collar workers of the organisations as technological advancement is continuing to gain the pace these days. AI will also enhance the audit quality as it improves the efficiency of accountants in their functioning (Zhao, Yen Chang, 2004). Therefore, the accountants in the audit team will experience the major boon in their professions because of advanced artificial intelligence platforms. Moreover, AI will also support remote working due to the digitisation of work using such technologies. The other opportunities from AI that are on their way, are being discussed below: Analytics calculation: The analysis of financial results of the company has always been an area of due concern for the management as well as the accountants. Such analysis requires higher degree of accuracy of the calculations performed hereunder. The tools of artificial intelligence will bring more accuracy to the accounting functions due to the automation of such functions. Humans are more prone to errors whether logical or mathematical and with the intervention of machines in the accounting areas, the accurate financial results will be obtained to support the decision making of users (Jones, 2017). Bank reconciliation: Machines like computer systems can easily perform bank reconciliation functions with the automated approach and the increased reliance on machines for improved calculations and reconciliations will free up the accountants to utilise their knowledge, skills and time to the strategic areas of business as they require more inherently human aspects. This will allow the business to create more values for their clients and in handling them in more effective ways (Nemati, Steiger, Iyer Herschel, 2002). Automated invoice categorisation: The machine learning automated software will facilitate categorisation of invoices which is currently undertaken by the accountants (Omoteso, 2012). Innovative applications to manage business finances: The AI is continuously bringing in the tools and applications interfaces to manage the business finance by automatically creating invoices, making revenue projections and determining the status of expenditures made in course of business. Risk assessment: Machine learning techniques will facilitate mapping of risk assessment by extracting data from all the projects that a company will undertake, so that comparison can be made for analysing the financial results (Marr, 2017). Threats from Artificial intelligence Though the evolution of artificial intelligence has brought significant benefits and opportunities for the businesses through its unique and innovative features it has exposed various threats to the businesses and professions. On one side, the AI technologies are positively contributing to improve the accounting function of the businesses whereas on the other side, it is imposing the risk on the jobs of the accountants. The disruptive changes to the business models due to the development and expansion of artificial intelligence systems in the upcoming years may affect the employment scenario (OLeary, 2002). The implementation of artificial intelligence techniques by some of the business organisation may create pressure on other entities as they might have to lose the competitive advantage over those organisations which are investing in such techniques. Moreover, such techniques will be imposing the major threats on the small businesses as they cannot afford to implement such advanced technologies in their businesses due to the funds constraints and in this way it will bring inequality in the development of overall economy. Also, due to the more and comprehensive data availability, the case load for the judgement work involved in auditing will also increase (Chan Vasarhelyi, 2011). Moreover, the introduction of artificial intelligence will require huge amounts to be invested on the training and development of accountants that are performing their accounting profession services traditionally. The accounting departments of the companies will be trimmed out. The lack of requisite knowledge and skills to use the AI tools and implement its techniques in the business will lead to heavy loss of employment of accountants (Sage One, 2016). Moreover, the evolution of AI systems will take the processing of accounting information to the online platform which may be highly exposed to the risks of data loss or corruption or manipulation as a result of cyber-attacks. Therefor e, the use of information technology in the form of artificial intelligence may cause heavy disruption to the business in the events of cyber-attack. Overreliance on the machineries such as computer system involves the risk of inactivity or disruption of overall functioning of business in the event of machinery or system failures. Conclusion The impact of evolution of artificial intelligence techniques has been critically analysed above and it can be ultimately concluded that AI techniques will bring more productivity to the accountants functions and will enable them to help their clients to take effective and improved decision. The role of accountant will not be reduced with the development of AI tools but it will require them to be more skilled and competent to participate in other significant functions that can prosper the business. They will rather have new colleagues i.e. the computer machines to work collaboratively for the provision of better services to their clients. Undoubtedly, the accounting departments of the companies will be shut down and the released capacity of the accountants will be used for strategic initiatives. However, it is necessary to understand that over-reliance on such artificial intelligence tools and techniques involves risk to a great extent as the computer systems may fail any time and th ereby affecting the overall business functioning of the organisation. Recommendations To implement the system of artificial intelligence in the businesses and to reap out maximum benefits of the opportunities provided by AI technologies, the managers must ensure that they have formulated necessary strategies, plans and policies for the implementation of such advanced technologies to the business. The managers must ensure that an adequate strategy in this regard would not only involve planning or arranging the resources to implement AI but to constantly observe and monitor the continuous development of the artificial intelligence. Investment of excessive resources in the implementation of funds could be damaging in case such techniques and tools of AI proves to be ineffective or unsuitable for the business. Moreover, before implementing AI to the significant business function the managers must ensure that the employees of the company have requisite amount of knowledge and competencies to cope up with the use of such advanced technologies in the business and if they do not have such requisites then they must be given adequate training to understand the actual importance and functioning of AI tools. Also before implementing such tools the entity must ensure that it has necessary safeguards and back up plans in case of any failure in the execution of such techniques. References Alles, M., Kogan, A., Vasarhelyi, M. A. (2000). Accounting in 2015.The CPA Journal,70(11), 14. Baldwin, A. A., Brown, C. E., Trinkle, B. S. (2006). 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