Thursday, August 27, 2020

National Programme for Information Technology Essay

National Program for Information Technology - Essay Example The NPFiT program is intended to be in ten years and convey key components that are worried about NHS care record administration (National patient Record Spine and Local Service Providers), electronic appointments, electronic transmission of remedies and supporting IT framework and system. The usage of the program will include new innovation and data frameworks are being executed in arranged stages both at national and nearby levels. National Application Service Providers are liable for buying and incorporating IT frameworks normal to all clients broadly though locally, this will be given by Local Service Providers across ten key wellbeing experts in England gathered into three local projects. Their command is to guarantee that the neighborhood frameworks that exist or being placed into utilization go inseparably in fulfilling the national guidelines that will likewise encourage the progression of information broadly and locally.This program has key parts set up to convey the enhance d IT frameworks and administrations that incorporate the national system giving foundation and broadband associations with the NHS to empower persistent data to be shared between associations. Care records administration guarantees each patient will have his individual record effectively available to him and wellbeing experts consequently lessen managerial and clinical blunders. A national focal database †alluded to as Spine †will is the foundation of the task as it has a synopsis of patient records and key information. for example, NHS numbers, segment subtleties, tranquilize sensitivities, prescriptions and noteworthy findings or issues. It will likewise point

Saturday, August 22, 2020

Changing and Traditional Venture Capitalists

Question: Talk about the Changing and Traditional Venture Capitalists. Answer: Presentation Web masters in China are moving the point of convergence of gravity in the overall economy and making other worldwide organizations reconsider basic assumptions about the wellspring of advancement drove improvement. A few months after intoxication got culpable as a criminal offense, drivers in China have risen as a more prominent help for road security, bringing about the out of the blue growing, yet unregulated rationale in business venture (Benner, 2015). Known as Didi Chauffeur, the bearer lets customers who own a vehicle demand a driver to drive them. It will most likely be valuable for evening guzzlers of Chinas infamous baijiu alcohol. For example, there was a video of a mother investing excellent energy with her little child in the vehicle as a speeding Didi Chauffeur suitably moved them to their goal. This depicted Didi Chauffeur as a protected and reasonable taxi to any place. Didi Chauffeur is a market-driving auto and taxi - flagging down application gave driver advantage is getting an enormous bit of a million demands every day, just three months after its dispatch. The application enables auto owners to find a certified driver to accompany them around in their own specific vehicle when they are in no condition to drive, for example due to intoxication or intoxication (Bercovici, 2011). The Five Forces of Porter This model of examination assists with clearing up why different businesses can support unmistakable degrees of proficiency. This model was from the outset distributed by Porter. The model is extensively utilized, the world over, to isolate the business structure of a relationship just as its corporate procedure. Watchman saw five certain powers that have an effect in molding each market and industry on the planet. As per Bold (2015), the powers are as every now and again as conceivable used to quantify rivalry force, engaging quality and preferred position of a market or industry. Industry rivalry The importance of this industry is the quantity of contenders in addition to their ability to destabilize an organization. A higher number of contenders, close by the amount of proportionate items and administrations they offer, direct the requirement of an organization. Providers just as clients search for a companys restriction in the event that they can't get a suitable course of action. Ability of New Companies The power of new contestants into its market likewise influences an affiliations imperativeness. The littler the measure of capital notwithstanding examples it takes a contender to enter a market and be an effective contender, the more an affiliation's position might be altogether crippled. Providers impact This propels the business how effectively a provider may conceivably expand the cost of merchandise and ventures. It is affected by the measure of a provider of key parts of a superior than normal or administration, how exceptional such a component is just as the aggregate it might charge a relationship to change from one provider then another. The less the providers and the more an organization relies on a provider, the more incomparability a provider grasps. There are numerous individuals in China who are happy to fill in as low maintenance work, and as a Valet, its not just ready to let them procure some additional money, likewise can fulfill their driving experience. Along these lines, this lessens the providers impact (Botsman, 2010). Clients impact This explicitly manages the limit clients need to drive costs down. What number of purchasers or clients impacts it, just as how noteworthy each customer is notwithstanding the sum it may take a customer to change starting with one organization then onto the next. The littler and impressively increasingly fruitful a client list, the additional control it grasps. Dangers of a Substitute Contender replacements can be utilized set up of a companys items or administrations represent a hazard. For example, in the event that customers rely upon an organization to offer an assistance, which may maybe be supplanted with an alternate mechanical assembly or administration or through playing out the errand really; in this manner, this supplanting is simple with irrelevant application. Generally speaking, a companys quality could be injured (Botsman, Rogers, 2011). Irritation Analysis Irritation examination is an extraordinary interpretive gadget. Adjacent to the association's inward resources and industry parts, there are full-scale budgetary factors that can incredibly influence the execution of an associations approaches, yet the association can't impact these components. This commendable examination procedure is used for evaluation of these four figures association with a business situation. From a general perspective, a PEST examination picks how such factors influence the execution alongside developments of a business finally. It is a significant part of the time utilized as each of encouraged effort through included methodical devices looking like SWOT examination and Porter's Five Forces. Political In years, the Chinese just as the cops are getting increasingly more worried notwithstanding being straight about liquor drivers; along these lines, this energizes valet industrys development. Monetary Many Venture Capital assets are keen on putting resources into a new business like Didi Chauffeur. They do this so as to benefit from the ride-sharing economy in China. Social China, as the third biggest liquor expending nation with first vehicle deals rate on the planet, Valet are impeccably coordinate with current circumstance of the nation. Innovative The essential channels of Didi join its site, application and collaborated online stages, for instance, WeChat. Didi's advancing channels remained indistinguishable, beside basic individual approach to manage drivers of the rule regions, for instance, air terminals and train stations. DIDI Innovation Voyagers just need to start an application by methods for DIDI's portable application; a taxi will get the explorers paying little mind to any place they might be found. DIDI's Taxi Hailing Service, moreover taxis drivers upgrade their pay by extending the amount of their ride and diminishing their time of pausing. Didi is moreover working with taxi associations and the lawmaking body remembering the ultimate objective to refresh the taxi business to give explorers better organization. DIDI's Taxi Hailing Service is the greatest adaptable taxi flagging down stage in China, with more than 1.6 million enrolled cabbies (Cadwalladr, 2016). DIDI Hitch is a social ride sharing organization that was pushed in June 2015. DIDI Hitch matches drivers and explorers who have equivalent courses. It not simply allows the drivers to benefit to pay for their fuel and cost also gives them the odds to make allies with voyagers in the midst of their rides. DIDI Hitch moreover reduces blockage by decreasing the amount of vehicles in the city. DIDI Hitch is the greatest ride sharing stage in China. It is at present offered in excess of 300 urban communities, with 3 million enrolled drivers. It partners explorers with movement needs and chauffeured automobiles that are enrolled on our stage. The private auto organization is as of now offered in excess of 150 urban zones in China, with in excess of 5 million drivers upgrading in excess of 40 million voyagers. To meet various sorts of solicitations, DIDI has developed a game plan of things (Carlson, n. d.). Plan of action Canvas of Online Valet Platforms The structure is designated strategy canvas and fuses nine structure squares, which depict the manner in which the association makes, gets and passes on regard. The mechanical assembly was at first orchestrated at experts managing associations in travel of strategy headway. Strategy canvas suits the inspiration driving the audit for a couple of reasons. To begin with, it is a point by point device, that fuses more structure squares than an enormous part of substitute frameworks and depicts autonomously all the basic segments of the association's activities. This will better grasp the establishments of the sharing economy associations' flourishing and the method of their business. Second, it is an instrument made for the use of experts, which will make the request taking into account it increasingly proper in the business world. Here are the parts of the plan of action: Client Segments This part incorporates the delineation of the various objective packs, which the association is coming to. The cognizance of the right objective gathering of spectators is pertinent, considering the way that the purpose of the association is to make salary by satisfying specific needs of the customers. Note that the articulation customer in this investigation will be equivalent to buyer and will connote the last recipient of a nice or a help. Regard suggestions The key offer consolidates the portrayal of most of the things and administrations that the association offers for the particular customer accumulate. As a matter of fact it needs to depict the benefits of the association offer, which needs to somehow outstand from the offers accessible. Channels This structure piece depicts the association's ways to deal with accomplish its customers and pass on its boosted offers. Ordinarily it consolidates correspondence, movement, and arrangements channels and accept a basic part in making a particular buyer experience. Customer associations Customer relationship may seem, by all accounts, to be a piece of the past segment, anyway here the uneasiness is on the kind of relationship the association works with its customers. In the past square it is progressively about the strategies by which those associations are produced. The extent of the associations changes from individual to automate. Salary streams This part addresses right tasks that bring money, and which customer pieces, things what's more, administrations pass on additional to it. Salary streams can be arranged into one-time and rehashing (Carlson, n. d.). End This paper has b

Friday, August 21, 2020

Ideas For Agricultural Essay Topics

Ideas For Agricultural Essay TopicsAgricultural essay topics are topics that address the various types of farming that you are well acquainted with, as well as what others may not know about your work. These are the topics to consider when creating your essay. Some of these topics may be quite specific to the type of farming you do and the methods that you use to take care of it.Agricultural essay topics should not be vague; they should be specific and precise. As a writer, it is your responsibility to keep this in mind while you are writing. Of course, they should be specific enough to support the information you wish to present, but they should not be too detailed that you cannot write about the topic without losing the point of your essay.Agricultural essay topics can also cover areas of education, community and the nature of farming itself. All of these areas are quite large, so these are the areas to choose from. You should really think about what you want to include. Take some time to write a broad outline of what you want to discuss and then decide what needs to be included in the area of each part.When you are completing the outline of each topic, you should ask yourself a question 'why'. Is there an underlying question 'why?' Why are people interested in farming? Is there a reason why they are interested in farming?The environmental issues that are associated with farming are another interesting subject to consider. There are numerous environmental groups who work to protect the environment, which is why they should be considered in your essay. However, they should not be given more attention than what they really deserve.Finally, agricultural essays are always focused on a particular time period, region or culture. This is a very important point to consider, because it will help you to give a perspective that most people don't have. Most people may not think about what it is like to grow up in a rural area. However, if you can demonstrate the growing pains of farming in the past, you will give an idea of what it was like to live in the past.Education related to agriculture issues is also interesting. Whether you want to discuss your education in school or perhaps your career as a farmer, you will find interesting topics within those subjects. Of course, these topics are quite relevant to people who are in different situations. If you don't feel comfortable discussing your educational history, you might consider something related to your career choices as a farmer.Agricultural essay topics are not all that hard to come by. What is hard to come by are the topics that you find enjoyable to write about and that you feel will speak volumes about the various types of farming that you are well acquainted with. No matter what type of topic you choose, you should be able to find one that speaks to you and your situation.

Monday, May 25, 2020

Child Abuse At Saudi Arabia - 1901 Words

Child abuse started when the humanity began. Every society has number of abusing situations for children. According to Dictionary.com, child abuse is â€Å"mistreatment of a child by a parent or guardian, neglect, beating, and sexual molestation†. In other words, child abuse is treating a child badly emotionally, as well as neglect and physical and sexual treatment. Historical stories and Islamic literature have mentioned a child maltreatment practice that considers as a big risk on children’s lives. Even though child maltreatment was happening in Saudi Arabia, it didn’t have enough evidence. In 1990, Saudi Arabia received the first report about child maltreatment. As a result, in 1996 Saudi Arabia connected with the Organization of the†¦show more content†¦The first step of progress was to establish new legalization to protect children. Also, awareness programs were provided by national media to give more explanation about child maltreatment. In addit ion, there were teams in the hospitals to serve children who were abused (Qayad, Inam, Al Eissa, Al Buhairan, Noor, 2012). The purpose of my topic is to spread awareness among the community, to give useful information for people who do not know enough about child abuse, and to decrease the number of victims from abuse. Therefore, the purpose of this paper is to elaborate on child abuse in terms of its definition, history in Saudi Arabia, causes, signs and impact, as well as types of child abuse. Phenomenon and factors of child abuse The World Health Organization (2006) defines child abuse as follows: â€Å"Child abuse or maltreatment refers to the physical and emotional mistreatment, sexual abuse, neglect and negligent treatment of children, as well as to their commercial or other exploitation† (What is the source - ? p.7). There are many factors which cause child abuse. The most important factors of this problem are families, social, and personal causes. The first factor of child abuse is families. Abuse cases usually occur in families who apply some of these states: poverty, lack of education, serious marital problems, unemployment,etc. Tucker and Rodriguez report that unstable and

Wednesday, May 6, 2020

The Good and the Bad of the 1920s - 909 Words

Although the 1920’s is often categorized by widespread prosperity and pleasure, there was no lack of tension. Struggles revealed themselves between those who were beginning to form a new approach to the world, and those who wished to stick to traditional ideals. The rise of consumerism, technological advancements, and conditions in a post-war society all caused America to change in different ways; leading to either support of this change or a desire to preserve the past. As both sides fought to have their way, this strain regarding the role of women, rights of minorities, religious teachings, and the growth of industry manifested itself in a variety of ways, including physical violence and government legislation. With the creation of Fordism came the mass production of a plethora of new technology and goods that were easily accessible to the American public. More patents were issued than any time before, and quickly the country saw its final departure from agriculture, no lon ger being a predominantly rural social. Some viewed the advents of automobiles and appliances and airplanes as fantastic, welcoming them with open arms. â€Å"The Bridge† depicts a new architectural structure with pride and beauty, displaying it in such a way that suggests opportunity (Doc B). After successfully flying across the Atlantic, Charles Lindbergh is hailed as a hero (Doc F). New wares, like cameras and water heaters, represented excellence for Americans and were viewed by some as sources of joyShow MoreRelated1920s Good or Bad?1665 Words   |  7 PagesJuly 15th , 2010 1920s Good Times or Bad Times? For many decades, there were numerous arguments stating whether the â€Å"Roaring 20s† were good times or bad times in Canadian history. Although there were many clear reasons that supported both sides of the argument, I believe that the 1920s were good times. 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Tuesday, May 5, 2020

Challenges of Accounting in Global Organizations †Free Samples

Question: Discuss about the Challenges of Accounting in Global Organizations. Answer: Introduction Accounting is a key concept that has a vast history with several concepts, approaches, practices and other continuous technological interventions. With change in time and increasing amount of dynamicity in the subject of accounting, the complexities and challenges are rising with an instant rate. These challenges are faced by the organisations at the global level and need much emphasized consideration so that accounting functions in the global organisations can be free from such issues. The paper will provide a literature review based on the viewpoints and thoughts of several authors regarding the challenges of accounting and measures by which the same can be overcome. Project Objectives The objective of this literature review is to primarily understand the challenges of accounting in the global organisation and to understand the measures by which the accounting issues in the global organisations can be overcome Project Scope There are enormous challenges of accounting in the global organisations which the companies have to sustain for having more improved productivity and functions. The changes and modifications in the accounting practices are taking place since decades. The scope of the literature is to have a global perspective of the accounting practices in the global organisations. There are several accounting measures which are diverse in all the global countries and when the trade becomes more global and worldwide, the accounting requires highly competent and skilled human resource to manage the global accounting (Akisik, 2013). Literature Review Accounting is one of the most essential parts of the global and contemporary organisations. Through the application of various financial procedures, there can be gathered constructive info for the purpose of decision making. Financial accounting can be understood as an economic management function which helps in monitoring, summarizing and systematically recording the financial transaction of the business organisations (Allen, et al., 2012). The purpose of financial accounting is to offer specific and key information to the external stakeholders that include the government authorities, creditors and the investors so that they can analyze the profitability, growth and financial conditions of the organisation. Global accounting offers new challenges as well as opportunities for the accountants of the organisations. Instead of just making decisions on dividend and capital structure, in the global operations, the accounting aspect also involve the profit repatriation as well as capital s tructuring practices in the organisations and the associate subsidiaries (Bushman, 2014). As per Burns and Needles (2014), the approach of financial accounting has established in 1930s. By having an insight of the past 80 years of history, it has been analyzed that with all the critical progress and growth of financial accounting has several challenges associated with it. With the shared aspects of globalization and accounting there as occurred reporting, disclosures, measurements of the performances, reforms on recognitions, reporting to external parties have appeared as the key financial principle which regulates the measurement and recognition activities in accounting (Burns and Needles, 2014). The key logic of financial accounting is closely linked with its subsequent challenges which the organizations and the executives have to face due to increased globalization. As per the views and studies of Weygandt, Kimmel and Kieso (2015), it can be stated that with the continuous development of accounting, there are increased number of challenges that are encountered by the m anagers and the accountants in the globalised business functions (Weygandt, Kimmel and Kieso, 2015). The organisations are paying huge attention on the issues and challenges that occurred in the accounting practices as these challenges are rising rapidly which is ultimately affecting and influencing the organizational performance (Hodges, 2012). In the diverse and extensive literature, Warren, Reeve and Duchac (2013) have highlighted numerous issues related to financial accounting in the global organisation. Issues of diverse accounting standards, technological interventions, incompetent human resource, environmental issues, and multiple-jurisdictional issues and measuring and reporting non-financial indicators are the main challenges impacting the accounting in the global perspective. The first and the key challenge highlighted by the authors are the issues occurring from the economic environment. In present scenario, the traditional accounting is considered as the primary and major stream in few of the countries, that has a consideration with the economic environment (Warren, Reeve and Duchac, 2013). Because of the continuous technological developments, there have been realized vivid improvements of the managerial abilities and the skills to manage those changes in the operations and business functions due to technological innovations. There is a huge impact upon the traditional accounting of e-commerce and digitalized business operations and it creates huge need and requirement for the new and improved accounting models. As a result of this, there is application of e-accounting which are internet-environment in the global companies. The meaning of this type of e-accounting is that internet outside business and intranet. The internet inside business enables the communication as well as information sharing among the customers, trading partners and the global organisations whereas intranet allows the sharing of info and communication among the organisational departments (Schaltegger and Burritt, 2010). And this affects the accounting aspects in a negative manner such as in terms of reporting, measurement and recognition. The innovative and high technologies leave no room for the employees to effectively handle the accounting functions in an effective manner because of the lack of competence and skills to manage the new and high tech accounting techniques and functions (Richardson, 2017). The existing or the old employees are not much capable to work with such new technologies and the imbalance between the competence of employees and innovative accounting techniques results in inefficient and decreased organisational productivity (Gordon, et al., 2013). Multi-jurisdictional reporting is recognized as one of the major challenge in the globalised world as the organisations that have multiple number of subsidiaries or branches encountered numerous challenges in the aspect of reporting in an adequate and accurate manner. In is a challenge for the accounting executives to prepare the financial statements in every nation they have operations but abided by the legal regulations and the accounting principles of that specific nation. All the accounting standards are diverse in nature and vary from nation to nation (Salvato and Moores, 2010). The organisation is also required to report the overall group of firms on a consolidated basis that requires repeating the all overseas reporting into the accounting standards of the home country of the parent company. This is considered as a much complicated as well as extremely time consuming process that decreases the faster completion of the accounting function. Numerous nations have agreed to work a s per the accounting standards of the IASB i.e. International Accounting Standards Board for having increased uniformity in the financial accounting across the board (Zeff, 2012). Most of the countries have agreed to implement these standards by last year but it becomes challenging for the global organisations when those nations have their business operations in those countries tether does not follow these standards and have their specific and separate accounting practices, principles and standards. Another key issue in the financial accounting is the non-financial measures. The non-financial measures are the one which are outside the circle of financial measures and could not be measured or calculated through the set accounting functions or standards. These non-financial measures are of vital significance in the overall success of an organisation. There are various factors that show whether an organisation will achieve success or not in the coming time frame. But out all these factors maximum are non-financial in nature that comprises of aspects such as the employment policies and practices, brand reputation of the organisation, satisfaction level of the customers and many others (Owolabi and Iyoha, 2012). All these measures and aspects are subjective in nature and can be interpreted in a diverse manner which depends upon the users and thus it makes difficult to set the measurement standards (Kieso, Weygandt and Warfield, 2010). It becomes difficult to analyse them with much ef fectiveness due to high level of diversity and inconsistency. And as a result of this, it remained as one of the most challenging factor for the financial accounting in the global companies to measure the impact of these non-financial measures and achieve a specific analysis of the performances of the financial and non-financial measures (Karadag, 2015). One more challenge in accounting emphasized by the researchers is related to the financial instruments as with the increased complexity of the trading aspects, there is upsurge difficulty in the accounting too (Narayanaswamy, 2017). The financial agreements comprise of numerous assets which in reality do not have any physical existence for example the options, forward contracts and the repurchase agreements. All these financial instruments have high complexity and as a result it creates difficulty in their valuation. It makes feasible for the global organisations to manipulate the financial instruments values (Gordon, et al., 2013). The authors have identified that in the past business history there are several cases of manipulation of the values and this has given rise to corporation frauds where the companies have been sued for over-valuing the financial instruments and making false profit (Sharma and Panigrahi, 2013). Instead of trading function, these instruments are majorly the source of making misinterpretations and manipulations in the disclosure of the financial performance of the companies to the general public. Such valuation issue is one of the key challenges which the accounting standards are trying to overcome by reducing the complexity of the financial instruments (Horngren, et al., 2012). These challenges are faced by the organisations at the global level and need much emphasized consideration so that accounting functions in the global organisations can be free from such issues. To overcome the issues and challenges of accounting in the global organisations, there are several practices adopted by the companies. A vast amount of literature and researches of authors have highlighted multiple ways to sustain the challenges of accounting. As per Hopwood, Unerman and Fries (2010), the one of the most recognized way of managing the accounting challenge is adopting and implementing Green Accounting practice. To save the environment from the negative impact, there must be used green accounting which is considered as the environment-caring business (Hopwood, Unerman and Fries, 2010). Some of the developing countries who are still using the traditional accounting practices must implement new technologies (Schlesinger, Libby. and Geiszler, 2013). One more key practice or approac h for managing the issues of global accounting is recruiting and staffing individuals that are techno savvy and have an in-depth knowledge of the new techniques and technological intervention so that they can help in managing the accounting functions in an more efficient manner and also there must be training offered to the existing as well as the new employees in an adequate manner so that they can work effectively with the innovative technology and e-accounting (Taipaleenmki and Ikheimo,2013). The next practice which can help in overcoming the challenges of accounting is taking use of the accounting harmonization (Hancock, et al., 2010). As per this practice, there can be reduced the complexity in financial accounting which is the result of multi-jurisdictional reporting by limiting the differences of the individuals accounting standards and the practices for enhancing the performance of the organisations that are participating in the overseas trades and business operations. The international harmonization in accounting is the key trends across the globe by which the institutes and regulatory bodies and striving hard to adopt similar sort of accounting standards so that the issues related to diversity and complexity can be reduced (Power, 2010). To manage the challenge of non-financial measures of financial accounting, the global organizations can take use of various practices such as by having an analysis of the customer satisfaction scores which will help in analyzing th at whether the customers are satisfied or not from the services offered by the organisations and the employees and if not then this is not negatively impacting the revenues of the organizations. Another way of measuring the non-financial measures includes employee productivity scores, external audit and internal audit and task completion scores (Northcott and Ma'amoraTaulapapa, 2012). From the insights of the literature gather from various academic sources and through the comparative analysis, there has also recognized a research gap that there the solutions or techniques for resolving the accounting issues are more of theoretical rather than practical as with the change in technology, these issues will keep on increasing. And all the organisations are not that much financially sound so that they can implement such techniques to overcome the issues. The literature gathered as well as the researches in the field of accounting in global organisations has a vital contribution in the field of academic such as it offers the concept and advantage of taking use of green accounting and this is one of the vital and significant initiatives for reducing the pollutants that degrade the environment. Another contribution of the literature is that it helps the new entrepreneurs as they can be prior informed about the key issues which can occur in their accounting function. With the knowledge gained from the literature, these businesses or entrepreneurs can prepare them in advance and can frame appropriate strategies to mange such issue (Hopwood, Unerman and Fries, 2010). Other contributions of the literature includes understanding of the concept of accounting harmonization, benefits of e-accounting, the ways in which the organisation can gain competitive benefits through e-accounting approach and Application. Conclusion From the vast literature and the research work of various authors, the report concludes with some of the key challenges that exist in global accounting. Issues of diverse accounting standards, technological interventions, incompetent human resource, environmental issues, and multiple-jurisdictional issues and measuring and reporting non-financial indicators are the main challenges impacting the accounting in the global perspective. It can be concluded that with having a collaboration approach and in-depth analysis of these issue, there can be gained insights to overcome these challenges. From the paper, it is stated that there is a vital role of some of the measures such as non-financial reporting for managing the issues related to challenges in accounting occurred due to non-financial measures. The global organizations can also practice accounting by the means of adopting common standards developed by International Accounting Standards Board. As well as by practicing green accountin g, accounting harmonization and other few measures these challenges can be sustained and there can be efficient financial accounting in the global organisations. References Akisik, O., 2013. Accounting regulation, financial development, and economic growth.Emerging Markets Finance and Trade,49(1), pp.33-67. Allen, F., Qian, J., Zhang, C. and Zhao, M., 2012.China's financial system: opportunities and challenges(No. w17828). National Bureau of Economic Research. Burns, J.O. and Needles, B.E. eds., 2014.Accounting Education for the 21st Century: The global challenges. Elsevier. 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